cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nurkhalik Wahdanial Asbara
Contact Email
khalikwahdanial@stienobel-indonesia.ac.id
Phone
+6285299972162
Journal Mail Official
akmen@nobel.ac.id
Editorial Address
Jl. Sultan Alauddin No.212, Makassar
Location
Kota makassar,
Sulawesi selatan
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
 66   67   68   69   70 
A Pengaruh Penempatan Pegawai, Lingkungan Kerja dan Stres Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Penanaman Modal dan Pelayanan Tepadu Satu Pintu Kab. Luwu: Pengaruh Penempatan Pegawai, Lingkungan Kerja dan Stres Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Penanaman Modal dan Pelayanan Tepadu Satu Pintu Kab. Luwu Nurwinda azis; Mus, Abdul Rahman; Alam, Syamsu
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.v21i1.4421

Abstract

This research was conducted with the aim of: Knowing and analyzing the effect of employee placement, work environment and work stress on the performance of employees of the Investment and One-Stop Integrated Service Office of Luwu Regency. This study used primary data through a survey of 85 employees as a sample of all employees, the survey was conducted from August to September 2023. Data analysis using multiple linear regression. Assisted with SPSS 24. The results showed that: (1) Employee placement has a significant effect on the performance of employees of the Kab. Luwu. (2) The work environment has a significant effect on the performance of employees of the Office of Investment and One-Stop Integrated Services of Luwu Regency. (3) Job Stress has a significant effect on the Office of Capital Investment and One-Stop Integrated Services Kab. Luwu.
Pengaruh Lingkungan Kerja, Pelatihan dan Pengembangan Sumber Daya Manusia, Serta Kesehatan dan Keselamatan Kerja Terhadap Kinerja Karyawan PT. Sulawesi Resources Morowali Andi Risma Melati; Ramly, Mansyur; Mahmud, Amid
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.v21i1.4422

Abstract

This study was conducted with the aim of analyzing the effect of work Environment, training and development of human resources and occupational health and safety on employee performance at PT Sulawesi Resources Morowali. This study uses primary data through a survey of 70 employees as a sample of the total number of employees, especially crew as many as 227 people, surveys from August-October. The results of this study indicate that the work environment, training and development of human resources, and occupational health and safety have a significant effect on the performance of employees of PT Sulawesi Resources Morowali.  
Pengaruh Modal Kerja, Profitabilitas Dan Kebijakan Dividen Terhadp Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan yang Terdaftar Di BEI: Pengaruh Modal Kerja, Profitabilitas Dan Kebijakan Dividen Terhadp Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan yang Terdaftar Di BEI Fadhilah, Nur; Nurnajamuddin, Mahfud; Umar, Nur Alam
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.v21i1.4423

Abstract

This study was conducted with the aim of knowing the effect of working capital, profitability, and dividend policy on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.This study uses a quantitative approach using secondary data. This research was conducted at the representative of PT. Indonesia Stock Exchange at the Indonesia Stock Exchange Gallery located at the Faculty of Economics and Business UMI JI. Urip Sumoharjo KM. 5 Makassar South Sulawesi, carried out for approximately 2 (two) months from August to September 2023. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 47 companies. Sample selection using purposive sampling technique with several predetermined criteria, the number of samples was 10 food and beverage sub-sector companies. Data and analyzed using the Structural Equation Modeling (SEM) program.The results of this study indicate that: (1) working capital has a significant effect on firm value; (2) profitability has no significant effect on firm value; (3) dividend policy has no significant effect on firm value.
PENGARUH MINAT KONSUMEN DAN MEDIA SOSIAL TERHADAP PENGGUNAAN ALAT PEMBAYARAN NON TUNAI Ahmad Gani, Ackhriansyah; Vandy, Al
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.v20i3.4451

Abstract

This research aims to determine the influence of consumer interest and social media on the use of non-cash payment instruments among UMI Faculty of Economics and Business students. This research uses quantitative data, data collection in this research uses a questionnaire containing 14 questions and distributed to 97 respondents who use non-cash payments in transactions on social media. Data analysis techniques use validity tests, reliability tests, descriptive data analysis, multiple linear regression analysis and hypothesis testing. The results of the research conducted show that consumer interest and social media simultaneously influence the use of non-cash payment instruments. Then, partially, consumer interest and social media also have a significant influence on the use of non-cash payment instruments.
BIAYA OPERASIONAL, KESESUAIAN TARIF BERPENGARUH TERHADAP KINERJA OPERASIONAL PDAM KABUPATEN BARRU Astuti, Nur Wafika; Rahim, Syamsu; Hajering, Hajering
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.v21i1.4527

Abstract

Regional Drinking Water Companies (PDAM) are agencies that manage drinking water by regional or city governments. The Regional Drinking Water Company (PDAM) is a Regional Owned Enterprise (BUMD) which has the aim of producing products that comply with the standards of the Ministry of Health, improving the quality and quantity and continuity of a better service so that what the community wants can be fulfilled. This research rigorously aimed to evaluate and assess the extent of the impact of operational costs, suitability of price affects operational performance of PDAM Barru Regency. This study uses a field investigation and is quantitative in nature. This study's population includes all PDAM Barru Regency workers in 2023 and 96 respondents as sample were selected through the Slovin formula, using multiple linear regression analysis. The research results report that operational costs and price suitability have a positive and significant effect on the operational performance of PDAM Barru Regency. These two variables have a significant role in the operational performance of PDAM Barru Regency.
IMPLEMENTASI DAN MANFAAT PENERAPAN AKUNTANSI DIGITAL TERHADAP PERTUMBUHAN PERUSAHAAN burhanuddin, chairul ihsan
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.v21i1.4567

Abstract

Digitalization in every line of the Company's operations is a process that cannot be avoided. One of the operational and supporting processes of the Company that later changed was the presentation of financial statements (accounting processes). Change is one word that must be implemented by the Company in order to make fast, effective, and responsible decisions. So that the presentation of fast and precise financial statements becomes a must in the Company. With fast data processing, it is expected that the owner of the Company has information that is realtime, and informative. So that the entire change process provides added value to the business owned by the Company. The question that arises is what distinguishes manual processes and digital processes, what are the advantages of digital processes, and how to implement these digital processes. This research aims to reveal facts through selective data and information related to the process of digitizing data. In the process, the research method used is qualitative descriptive by selectively collecting related research results in order to produce the latest information directly related to the accounting digitization process. The results revealed that several important factors in the digitization process that need to be considered are the availability of sufficient funds, infrastructure, adequate human power capabilities, and sufficient digitalization implementation strategies. In addition, another problem is how to get around the rejection of digital processes from within the Company.
Pengaruh Motivasi Ekonomi, Motivasi Karir, Motivasi Gelar, dan Biaya Pendidikan terhadap minat mahasiswa akuntansi untuk megikuti Pendidikan Profei Akuntansi (PPAk) Hutomo, Yoyok Priyo; Fira, Syafira Agnita Aulia; Hambani, Susy; Warizal, Warizal
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.v21i1.4591

Abstract

This research aims to determine the influence of economic motivation, career motivation, degree motivation and education costs on accounting students' interest in taking Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis uses multiple regression analysis, the calculation process uses the IMB SPSS 23 program. The hypothesis tests used are simultaneous tests (F test), partial tests (t test), and coefficient of determination tests (R2 test). The unit of analysis used in this research is active accounting students Class of 2020 and 2021 from 5 private universities in Bogor with a sample size of 100 respondents. The results of the study show that economic motivation, career motivation, degree motivation, education costs have a simultaneous effect on Accounting students' interest in taking PPAk. Meanwhile, partially economic motivation has a negative and insignificant effect on accounting students' interest in taking PPAk. Career motivation and degree motivation partially have a positive and significant effect on accounting students' interest in taking PPAk. And educational costs partially have no effect on accounting students' interest in taking PPAk.
ETIKA DAN KEADILAN PAJAK DALAM PERSPEKTIF ISLAM Daryanti, Daryanti; Asriyana, Asriyana; Hasti, Astuty
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.v21i1.4611

Abstract

From an Islamic perspective, taxes must be managed fairly and proportionally. Taxes imposed must take into account people's ability to pay so that they do not burden the lower and upper middle classes. Apart from that, the use of tax funds must be transparent and used for public interests that benefit the entire community. This research aims to analyze tax ethics and justice from an Islamic perspective. Taxes are an important source of state revenue, but there are often debates regarding ethics and fairness in the tax system. This research is conceptual research using the literature review method. The data used in this research is secondary data. This research provides an important contribution to understanding tax ethics and justice from an Islamic perspective. The implication of this research is the need to apply Islamic principles in the formulation of fairer tax policies. It is hoped that the results of this research can become a reference for the government and policymakers in designing a taxation system that is in accordance with Islamic values and provides maximum benefits for society.
PERSPEKTIF SUMBER HUKUM SISTEM EKONOMI ISLAM : MEMBANGUN KELEMBAGAAN EKONOMI ISLAM Syamsuri, Helmy; Wahab, Abdul; Dahham Sabbar, Sabbar
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.v21i1.4613

Abstract

Pembentukan struktur ekonomi yang berlandaskan prinsip-prinsip Islam menjadi fokus utama dalam rangka mengimplementasikan nilai-nilai ekonomi Islam. Penelitian ini bertujuan menganalisis peran penting sumber hukum dalam membentuk dan mengarahkan proses pembangunan kelembagaan ekonomi Islam. Pendekatan komprehensif dalam mengeksplorasi masalah ini mempertimbangkan konsep dasar serta sumber hukum dalam Islam, prinsip-prinsip ekonomi Islam, dan aplikasinya dalam praktik pembentukan kelembagaan ekonomi yang sesuai. Pembahasan dimulai dengan memahami konsep dan sumber hukum utama dalam Islam, meliputi Al-Qur'an, Sunnah, Ijma, Qiyas, Istidal, dan Masalih al-mursalah. Penelitian ini juga membahas prinsip-prinsip ekonomi Islam yang menjadi landasan pembentukan kelembagaan ekonomi, seperti keadilan distributif, larangan riba, dan peran vital zakat dan wakaf. Peran sumber hukum dalam mengarahkan implementasi prinsip-prinsip ini menjadi fokus utama, dengan menyoroti bagaimana ayat-ayat Al-Qur'an dan Hadis Nabi memberikan dasar bagi kebijakan ekonomi yang adil dan berkelanjutan. Selain itu, penelitian ini membahas berbagai aspek dalam pembentukan kelembagaan ekonomi Islam, termasuk pendirian lembaga keuangan berbasis syariah, regulasi pasar sesuai hukum Islam, dan pengelolaan zakat dan wakaf. Dengan demikian, penelitian ini memberikan kontribusi dalam pemahaman lebih lanjut tentang pentingnya sumber hukum dalam pembentukan kelembagaan ekonomi Islam dan integrasi prinsip-prinsip Islam ke dalam sistem ekonomi modern secara efektif.
The Identifikasi Titik Kritis Kehalalan dalam Produk Turunan Hewani: Pendekatan Sistematik untuk Keamanan Konsumen Sumarlin, Abdul; Parakkasi, Idris; Muthiadin, Cut; Umar, Rahmawati
AkMen JURNAL ILMIAH Vol. 21 No. 2 (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.v21i2.4683

Abstract

This research aims to identify critical halal points in animal derivative products to ensure the safety of Muslim consumers and support the economic optimization of halal management in the global food industry. By using a literature study method, this research highlights the importance of halal raw materials and production processes, which not only fulfill religious demands but also increase market competitiveness. The halal identification process involves checking raw materials, production processes, additives, storage, transportation and certification. The tipping point is found in bone, skin, fur, fat, blood, offal, placenta, milk, egg and fish derivative products, all of which require halal verification based on Islamic law. Animal-based flavorings are also analyzed to ensure there is no contamination from non-halal animals. In conclusion, every stage of production of animal derivative products must be thoroughly checked to ensure halalness, support business strategies, and increase consumer confidence in the global market. Key words: Halal raw materials and production processes, Animal derivative products, Identification of halal critical points

Page 68 of 72 | Total Record : 716

 66   67   68   69   70 

Filter by Year

2008 2025


Reset
Filter By Issues
All Issue Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 2 (2024): AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH Vol 18 No 3 (2021): AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah Vol 14 No 1 (2017): Akmen Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah Vol 11 No 4 (2014): AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah Vol 8 No 4 (2011): AKMEN Jurnal Ilmiah Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah Vol 8 No 2 (2011): AKMEN Jurnal Ilmiah Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah Vol 6 No 1 (2009): AkMen Jurnal Ilmiah Vol 5 No 4 (2008): AKMEN Jurnal Ilmiah Vol 5 No 3 (2008): AKMEN Jurnal Ilmiah More Issue