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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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NILAI KEJUJURAN DALAM PENETAPAN HARGA JUAL RESTORAN ONLINE GRABFOOD Mas’ud, Busrin Raihana; Asrini, Asrini
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.v21i2.4797

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana nilai kejujuran dalam penetapan harga jual pada restoran online grabfood Kota Makassar. Jenis penelitian yang digunakan adalah kualitatif yang menggunakan metode fenomenologi . Adapun sampel dalam penelitian ini berjumlah 5 Restoran yang terdaftar pada Aplikasi GrabFood di kota Makassar. Metode pengumpulan data dalam Penelitian ini adalah metode wawancara, observasi, dan library research atau kajian kepustakaan. Temuan penelitian ini adalah pada konsep harga jual berbasis consistenct cost-plus pricing pada restoran online grabfood ibu sukina terhadap penetapan harga jual sudah diterapkan secara konsisten dengan memperoleh keuntungan yang kecil karena sistem yang beliau pakai harga harus konsisten baik sebelum promo maupun setelah promo dari pihak grabfood dan harus ada nilai sedekah didalamnya. Penentuan harga yang diterapkan menjadi kewenangan Ibu Sukina. Sedangkan harga jual produknya telah ditetapkan secara konsisten walaupun harga di pasaran mengalami kenaikan. Kemudian pada konsep yang kedua yaitu Consistency Market Mechanism pada restoran online grabfood ibu sukina untuk harga jual yang telah terbentuk pada awal penetapan harga jual melalui mekanisme pasar beliau tidak menaikkan harga meskipun harga jual dipasaran mengalami kenaikan. Adapun Jenis kejujuran yang digunakan untuk merumuskan harga jual Islami dan sudah diterapkan pada restoran online ibu sukina meliputi kejujuran didalam berniat, kejujuran lahiriah dan kejujuran bathiniah.
PENGARUH LITERASI KEUANGAN, TOLERANSI RESIKO DAN PERSEPSI RESIKO TERHADAP KEPUTUSAN INVESTASI CRYPTO CURRENCY DI SULAWESI SELATAN Khalik, Abdul Khalik; Sultan, Muh.Salim; Hamzah, Mukhtar
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.v21i1.4830

Abstract

This research aims to find out and analyze financial literacy, risk tolerance and risk perception. Partially have a positive and significant effect on investment decisions in Crypto Currency South Sulawesi Branch and to find out and analyze financial literacy, risk tolerance and risk perception. Simultaneously have a positive and significant effect on Investment Decisions in Crypto Currency South Sulawesi Branch and to find out and analyze the variables that have a dominant influence on Investment Decisions in Crypto Currency South Sulawesi Branch. The sampling technique uses saturated samples, where the entire population is sampled. The number of samples in this study was 76 respondents. The analytical method used is the Multiple Linear Regression Analysis Method. The research results show that financial literacy, risk tolerance and partial risk perception have a positive and significant effect on investment decisions in the South Sulawesi Branch of Crypto Currency. Financial literacy, risk tolerance and risk perception simultaneously have a positive and significant effect on investment decisions in the South Sulawesi Branch of Crypto Currency. The variable that has a dominant influence on Investment Decisions in Crypto Currency South Sulawesi Branch is financial literacy.
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA MELALUI KEPUASAN KERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI SELATAN Hidayat, Yusran; Jumady, Edy; Djaharuddin, Dharnawaty
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.v21i2.4846

Abstract

This research aims to determine and analyze the influence of leadership and work environment on employee performance through job satisfaction. This type of research is descriptive research with a quantitative approach. The sample in this study was 56 employees at the Badan Kepegawaian Daerah Provinsi Sulawesi Selatan with the sample collection method using slovin. The data analysis method used is descriptive statistical analysis and path analysis. The research results show that compensation directly has a significant effect on performance. The work environment directly has a significant effect on performance. Job satisfaction directly has a significant effect on performance. Indirectly, compensation has a significant effect on performance through job satisfaction. Indirectly, the work environment has a significant effect on performance through job satisfaction.
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI BANK XYZ Khudlori, Mas'ud; Baskoro, Heru
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.v21i2.4881

Abstract

Bank XYZ mengalami pertumbuhan laba secara signifikan setiap tahunnya meskipun terdapat beberapa pegawai yang masih mengabaikan kedisiplinan. Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja, motivasi kerja dan budaya organisasi terhadap kinerja pegawai. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan sampel jenuh dengan jumlah sampel yang diperoleh sebanyak 40 responden. Populasi yang digunakan dalam penelitian ini yaitu seluruh pegawai tetap Bank XYZ. Teknik analisis menggunakan analisis regresi linear berganda, dengan hasil analisis yang menunjukkan bahwa variable disiplin kerja, motivasi kerja dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai pada Bank XYZ.
PENERAPAN KUALITAS PELAYANAN,PENERBITAN SURAT TAGIHAN PAJAK TERHADAP PENDAPATAN PAJAK KENDARAAN BERMOTOR (PKB) Jennah, Roihatul; Fanani Rohma, Frida
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4638

Abstract

This type of research is descriptive research with a qualitative approach. The informants in this research were motor vehicle tax payers. The data obtained from the Bapenda UPT Bangkalan office which manages motor vehicle taxation (PKB), with direct services by the Bangkalan Samsat, and of course regarding whether services can be an obstacle or smoothness to tax revenues. to find out regarding the issuance of tax bills, where there are 3 follow-up SPSOs (letter collecting data on motor vehicle tax subjects and objects), late payment of PKB within 14 days. NPP (motor vehicle tax calculation note), late payment of PKB within 1 month. NTP (motor vehicle tax bill note), Late payment of PKB within 2 months. On motor vehicle tax revenue. The data used in this research is data obtained directly from Samsat. From the results of the analysis above, whether implementing service quality and issuing tax bills (STP) is beneficial for the level of tax revenue.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL, SISTEM AKUNTANSI KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA BANJARMASIN Sustri Devi Yunita; Sari Yanti; Nadya Novianty; Analisa
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4878

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal, sistem akuntansi keuangan daerah, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Banjarmasin. Jenis penelitian ini menggunakan penelitian asosiatif dengan pendekatan kuantitatif, dengan populasi seluruh pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Banjarmasin dengan sampel 46 orang. Teknik pengambilan data yang digunakan kuesioner (angket) dengan teknik analisis partial least square (PLS). Berdasarkan hasil penelitian ini menunjukkan bahwa hubungan pengendalian internal tidak berpengaruh terhadap kualitas laporan keuangan dengan nilai t-statistik sebesar 0,119 < 1,96 dan nilai p-value sebesar 0,905 > 0,05, sistem akuntansi keuangan daerah berpengaruh secara signifikat terhadap kualitas laporan keuangan dengan nilai t-statistik sebesar 2,007 > 1,96 dan p-value sebesar 0,045 < 0,05 dan pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan dengan nilai t-statistik sebesar 0,299 < 1,96 dan nilai p-value sebesar 0,765 > 0,05.
Efektivitas Sistem Disiplin Kerja Pada PT. Ravana Jaya Nabillah, Putri Sofiyana; Amalina Rizqi, Maulidyah
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4925

Abstract

In an increasingly competitive business world, as a growing construction company, PT Ravana Jaya does not easily maintain high work discipline among its employees. This study aims to analyze the effectiveness of the manual attendance system implemented at PT Ravana Jaya and its impact on work discipline and employee productivity. The research method used is a descriptive qualitative approach, with data collection through interviews and direct observation. The results of this study show that the effectiveness of the work discipline system is greatly influenced by the enforcement of regulations and the integration of various other aspects. Manual attendance systems lead to inaccuracies in attendance data, which negatively impacts the sanctions applied and employees' perceptions of fairness in the workplace. In addition, several operational obstacles were found, such as the risk of data loss and the inability of the fingerprint system to monitor employee behavior after attendance. This study recommends the implementation of a more efficient and structured digital attendance system to improve data accuracy, work discipline, and employee satisfaction.
PENGARUH AGENCY COST TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Ria, Ria Rezki Amalia; yana, Yana firana; Edy, Edy Fitriawan Syahadat
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4935

Abstract

Agency problem (agency conflict) that occur in the company raises agency cost that could affect the firm performance. The study aimed to test the effect of (1) agency cost on company’s performance, (2) moderation of managerial ownership on the relationship between agency cost and company’s performance, (3) moderation of institutional ownership on the relationship between agency cost and company’s performance, (4) proporation moderation of independent board of commissioners on the relationship between agency cost and company’s performance, and (5) moderation of audit committee on the relationship between agency cost and company’s performance. The samples of the study were 4 state owned enterprises (BUMN) in the fields of mining, strategic industry, energy, and telecommunication listed at the Indonesia Stock Exchange. The samples were selected by using purposive sampling technique. The data were annual report of the companies of 2010-2014 period obtained from the Indonesian Capital Exchange (IDX). The analysis used in the study was multiple linear regression. The result of the study indicate that (1) the agency cost had a negative significant effect on the company’s performance, (2) the interaction between agency cost and managerial ownership had a positive significant effect on the company’s performance, (3) the interaction between agency cost and institutional ownership had a positive significant effect on the company’s performance, (4) the interaction between agency cost and proportion of independent board of commissioners had a positive significant effect on the company’s performance, and (5) the interaction between agency cost and audit commitee had a positive significant effect on the company’s performance. Keywords: agency cost, company’s performance, corporate governance.
EFEK KOMUNIKASI, SUPPORT KELUARGA DAN KECERDASAN EMOSI TERHADAP PRESTASI BELAJAR SISWA DI SDIT MA’ARIF MAKASSAR Halik, Syahrul; Fajriah, Yana; Idris, Ma'ruf
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4952

Abstract

The purpose of this study is to analyze the influence of Communication, Family Support and Emotional Intelligence on Student Learning Achievement at SDIT Ma'arif Makassar. The research approach used in this study is quantitative research because this study aims to prove the hypothesis, using research instruments on teachers at SDIT Ma'arif Makassar. In this study, the research population of SDIT Ma'arif Makassar teachers was 38 teachers. The sampling method is a saturated sample technique. So the sample in this study is 38 samples. In this study, the author used multiple linear regression analysis.
EFEK PELATIHAN DAN PENDAMPINGAN TERHADAP PENGEMBANGAN USAHA MELALUI MEDIASI KREATIFITAS Qiftih, Kurnia Mariatul; Alam, Syamsul Alam; Muhammadin, Ahkmad
AkMen JURNAL ILMIAH Vol. 21 No. 3 (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.v21i3.4957

Abstract

The purpose of this study is to analyze the influence of training and mentoring on business development mediated by creativity in business actors guided by the inspirational young entrepreneur community of South Sulawesi, South Sulawesi. This type of research is descriptive research with a quantitative approach. The sample in this research were business actors assisted by the South Sulawesi Inspirational Young Entrepreneur Community, totaling 44 umkm. The data analysis method used is descriptive statistical analysis and path analysis. The research results show that training has an insignificant positive effect on business development. Mentoring has a significant positive effect on business development. Creativity has a significant positive effect on business development. Training has a significant positive effect on creativity. Mentoring has a significant positive effect on creativity. Creativity is able to mediate the relationship between training and business development. Creativity is able to mediate the relationship between training and business development.

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