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Nurkhalik Wahdanial Asbara
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INDONESIA
AkMen JURNAL ILMIAH
Published by institute teknologi dan bisnis nobel indonesia
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan Manajemen (yang meliputi Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran dan Manajemen Strategi). Artikel yang diterbitkan dalam jurnal AkMen merupakan artikel yang belum pernah diterbitkan maupun dalam proses penerbitan oleh penerbit lain. Artikel-artikel yag diterbitkan oleh Jurnal AkMen telah melalui penelaahan oleh Mitra bestari (Peer reviewers)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 716 Documents
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PENGARUH PROMOSI, CITRA MEREK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KEMBALI PRODUK UMKM Rahmatika, Annisa; Indiani, Ni Luh Putu
AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i1.4221

Abstract

Indonesians have known and used efficacious plants to overcome health problems before modern medicine. This study aims to determine the influence of promotion, brand image, and price on repurchase decision of herbal oil in Bali. The study population is the brand customers in Bali area. The data analysis technique uses multiple linear regression analysis. The results showed that promotion, brand image and price positively and significantly influence repurchase decision. To improve brand image, SME needs to maintain its brand image that is proven to be effective in healing, maintain the image of the product as a traditional medicine that prioritizes natural ingredients and is efficacious for relatively short healing, make products that have distinctive aromas that are different from other products and make products with good quality and can be distinguished from other brands in the same category. To improve the performance of price variables, SME needs to set affordable prices, price according to quality, price according to benefits, and ensure prices are in accordance with consumers’ purchasing power. Aspects that need to be considered to improve promotions are ensuring advertisements attract attention, introducing products in detail, designing effective sales promotions, building good relationships with consumers, and being more aggressive in direct marketing.
PENGAMALAN BUDAYA SIPAMANDAQ DI PERUSDA ANEKA USAHA MAJENE DALAM REALISASI PERTANGGUNGJAWABAN SOSIAL DAN LINGKUNGAN Rahim, Nur hidayah; Ilyas, Herlina
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4334

Abstract

Cultural aspects in accounting can determine the behavior of accountants, the accounting process, and the accounting reports made by the company. For regional companies, local wisdom is actually a core value that can be used as a reference in business management, including accounting processes. Sipamandaq is a culture of the Mandar tribe which is still rarely researched, especially in relation to social and environmental responsibility for companies operating around the Mandar tribe area, including the Perusda Aneka Usaha Majene. This research aims to determine the actualization of Sipamandaq culture in the efforts of Perusda Aneka Usaha Majene to realize social and environmental responsibility. The research method uses a qualitative method with an ethnographic approach where data is obtained through in-depth interviews and document studies, especially financial reports. The conclusion of the research is that Perusda Aneka Usaha Majene has not realized social and environmental responsibility optimally where its contribution does not fulfill the main value of sipamandaq, namely protecting each other, but has made efforts to realize other values, namely sirondo-rondoi (cooperation), siamasei (loving each other), and sianuang pa 'mai (difficult and difficult, happy and happy) by supporting the operations of the regional government of Majene Regency.
Adopsi Cashless Payment System pada Industri Kuliner di Kota Makassar: Pendekatan UTAUT Model Astuty Hasti; Asriah Syam
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4336

Abstract

 This research uses the Unified Theory of Acceptance and Use of Technology (UTAUT) model to measure the readiness of culinary industry players in Makassar City to adopt a non-cash payment system in the businesses they run. This research is a quantitative research using a purposive sampling technique, with a total sample of 183 culinary industry entrepreneurs. Data analysis in this research uses AMOS in testing structural equation models. Performance expectations, social influence, facilitation conditions directly have a significant positive effect on behavioral intentions and perceived risk. Meanwhile, effort expectations directly have an insignificant effect on behavioral intentions and perceived risk. The results of statistical tests show that perceived risk is able to mediate the influence of performance expectations, social influence, and facilitating conditions on behavioral intentions. However, perceived risk was unable to mediate the effect of effort expectations on behavioral intentions. The results of this research show that high-level UTAUT dimensions are able to reduce the risks felt by culinary industry entrepreneurs and increase the use of cashless payment systems in transactions.
Evaluasi EVALUASI PENERAPAN METODE 5R+S (Ringkas,Rapi,Resik,Rawat,Rajin + Safety) PADA RUANG PRODUKSI UNTUK MENINGKATKAN PRODUKTIVITAS DI CV. UNICORN KENCANA INDOPETRA Ahmad Miftaqul Aqyar; Indro Kirono
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4370

Abstract

The purpose of this observation is to evaluate the implementation of the 5R+S method in the production room in an effort to uphold productivity in CV. Unicorn Kencana Indopetra. High productivity is the company's main factor in facing intense global competition. The 5R+S method is an approach that follows five steps regarding concise, neat, clean, maintain, diligent, and safety. With the aim of creating an orderly and efficient work environment. Research was conducted through evaluation of the application of the 5R+S method in the company's production space. Data collection goes through hands-on processing,interviews,and analysis of related data. The evaluation results show that the company has implemented a 5R culture and K3 (Occupational Safety and Health) regulations for its employees and workers. However, there are still obstacles in implementing this method, especially related to the lack of awareness and discipline of workers in following the 5R procedure. Through careful evaluation, the company can identify the successes that have been achieved and the obstacles that may arise during the application of this method. Therefore, suggestions given from this study for improvement, including increased employee awareness and training, increased supervision, reward and recognition, evaluation and continuous improvement, and employee collaboration and active participation.
PENGGUNAAN CONTAINER SEBAGAI PENGGANTI TERPAL UNTUK ANGKUT PUPUK PT GRESIK CIPTA SEJAHTERA Aldi Abdillah, Mohammad Haris; Indro Kirono
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4371

Abstract

Transportation in Indonesia plays a very important role for everyone, because with transportation we can save time and can act as a good service. Many people now use transportation services because they can improve their services, especially in terms of transactions so that people's needs can be met. This research uses descriptive qualitative research methods that can be observed to obtain information from observations to the field. Based on the author's observations, the results of the facts of the existing problems are the existence of customer complaints when the goods arrive at their destination. The complaint in question is damaged or defective goods during the trip or during the delivery process. The condition of the damaged or defective goods is wet fertilizer caused by natural conditions during the trip and leaked / spilled fertilizer from the packaging due to squashed piles. The damage to the goods is because they are still using a trailer truck with an open tailgate, so the proposal in the existing problem is that the shipping process will be eliminated and will be replaced by a container so that the goods are safer and will not take much time during the delivery process.
ANALISIS KEPUTUSAN GENERASI Z DALAM MEMILIH BANK DIGITAL: PRESPEKTIF TEORI DIFFUSION OF INNOVATION Aulia Rahmawati; Khaerunnisa Nur Fatimah Syahnur
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4382

Abstract

This research examines the factors that encourage someone to use a digital bank where the context of this research is generation Z in Makassar. The Diffusion of Innovation (DOI) theory is the umbrella theory used in this research which aims to provide a different perspective where most research related to digital banks uses the Technology Acceptance Model (TAM) Theory. A quantitative approach with a cross-sectional design to explore factors that can influence a person's acceptance of using a Digital Bank. The sample in this research is generation Z who live in Makassar City. Data collection was carried out using an online questionnaire via Google Form with a total of 106 sample respondents. Data analysis uses Structural Equation Modeling (SEM) techniques with SmartPLS 3.0. This research found that perceived compatibility and perceived complexity have no influence on Generation Z's desire to adopt Digital Bank technology. On the other hand, perceptions of relative advantage and self-efficacy towards technology have a significant influence on their willingness to adopt technology in the Digital Bank context. Generation Z is a potential market for Digital Banks. It is important to study the decision to use a digital bank in more depth. This research provides input regarding factors that influence Generation Z's attitudes and interest in adopting technology from Digital Banks which have not been specifically researched.
RANCANGAN 5R DI AREA PENGAMBILAN BAHAN BAKU PT GARAM SEGOROMADU Sidqi Hidayat, Alfridho Daffa; Abi Hanif Dzulkarnain
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4383

Abstract

PT GARAM Segoromadu, a prominent salt manufacturing company in Gresik, East Java, grapples with persistent challenges in the production area, characterized by the presence of remnants like pallet wood and bolts. These remnants pose a significant risk of machine damage, potentially leading to unstable production processes. To address this issue comprehensively, the study proposes the strategic implementation of the 5R method, an adaptation of the renowned Japanese 5S principles (Seiri, Seiton, Seiso, Seiketsu, Shitsuke). By incorporating these principles, the company aims to systematically declutter the raw material collection area, thereby minimizing the risk of machine damage and fostering a more organized, efficient, and productive work environment.
ANALISIS DAMPAK RANGKAP JABATAN DI PT. POS INDONESIA MALANG Rahmaditha, Nisabella Fitria; Roziana Ainul Hidayati
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4385

Abstract

PT Pos Indonesia, a leading postal and courier service company, faces ongoing challenges due to the impact of dual roles on employee performance. Research at PT Pos Indonesia Malang identified that dual roles caused a significant decline in performance. Through qualitative methods and interviews with the HR Manager & Secretarial Manager, as well as the Retail Sales & Outlet Services Manager and Branch Operations Manager, the research illustrated the complexity of managing in- and out-of-office responsibilities that led to suboptimal performance. The results highlight the need for appropriate solutions to improve overall employee performance at PT Pos Indonesia. By focusing on task delegation, new employee recruitment, and judicious mutation, the company can overcome the impact of dual roles and improve efficiency and productivity. In conclusion, the suggested solutions can be the foundation for a more effective strategy in managing dual roles in the work environment of PT Pos Indonesia.
PERAN KEPUASAN KERJA MEMEDIASI PENGARUH MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI Halman, Ariatmi; Ridjal, Syamsul; Djaharuddin, Dharmawaty
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4410

Abstract

This research aims to determine and analyze the influence of motivation and organizational culture on employee performance mediated by job satisfaction. This type of research is descriptive research with a quantitative approach. The sample in this study was 58 sub-district employees in Binamu District, Jeneponto Regency using a sample collection method using saturated samples. The data analysis method used is descriptive statistical analysis and path analysis. The research results show that motivation has a positive and significant effect on employee performance, organizational culture has a positive and significant effect on employee performance, and job satisfaction has a significant positive effect on employee performance. Motivation has a positive and significant effect on employee performance through job satisfaction. Culture has a positive and insignificant effect on performance through job satisfaction of sub-district employees in Binamu District, Jeneponto Regency.
Audit Judgment: Analisis Persepsi Etis, Kompleksitas Tugas, dan Keyakinan Diri Auditor Muslim; Andhika Febrianto; Rahim, Syamsuri
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4415

Abstract

udit judgment is the auditor's policy in determining an opinion regarding the results of the audit which refers to the formation of an idea. There are many ways that influence audit judgment. One of them is ethical perception, task complexity, and self-efficacy. This research aims to determine the influence of ethical perceptions, task complexity, and self-efficacy on audit judgment at the office of the Financial and Development Supervisory Agency representing South Sulawesi Province. The analytical method used to test the hypothesis is multiple linear regression. This analysis is based on data from 30 respondents who have completed all the statements in the questionnaire to provide an idea of ​​whether ethical perceptions, task complexity and self-efficacy have a significant influence or not. The results of this research indicate that ethical perceptions, task complexity, and self-efficacy partially influence the audit judgment of auditors at the Office of the Financial and Development Supervisory Agency (BPKP). These three variables have a positive influence.

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