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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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INTEGRASI ETIKA DAN BUDAYA SIRI DALAM MASYARAKAT MANDAR TERHADAP PERILAKU PENGHINDARAN PAJAK DI SULAWESI BARAT: INTEGRASI ETIKA DAN BUDAYA SIRI TERHADAP PERILAKU PENGHINDARAN PAJAK Yudi, Wahyudi; Hamid Habbe, Abdul; Munizu, Muzran; Pagalung, Gagaring
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.v21i3.4967

Abstract

Penelitian ini mengeksplorasi integrasi nilai budaya Siri dalam perilaku perpajakan masyarakat Mandar, Sulawesi Barat. Siri, sebagai nilai moral yang menekankan rasa malu dan kehormatan, berperan penting dalam membangun kohesi sosial dan memotivasi kepatuhan pajak. Kampanye berbasis budaya, seperti “Masiri’i sawa andiani mambayar sima,” menunjukkan efektivitas rasa malu sebagai mekanisme sosial untuk meningkatkan kesadaran pajak. Temuan penelitian menunjukkan bahwa budaya Siri mendorong individu untuk memenuhi kewajiban pajak guna menjaga reputasi di komunitas mereka. Namun, kepatuhan pajak juga dipengaruhi oleh konflik kepentingan pragmatis, seperti kebutuhan administratif untuk pengajuan kredit atau pengurusan dokumen. Fenomena ini menciptakan dilema etis, di mana pembayaran pajak sering kali didorong oleh insentif praktis daripada kesadaran moral. Studi ini merekomendasikan integrasi nilai budaya dan insentif administratif dalam kebijakan perpajakan, serta pelibatan tokoh adat dan kampanye berbasis komunitas untuk memperkuat legitimasi moral sistem perpajakan. Dengan pendekatan holistik, penelitian ini menawarkan solusi strategis untuk menciptakan sistem perpajakan yang efektif dan berkelanjutan, khususnya di wilayah dengan kekayaan budaya lokal.
MENGINTEGRASIKAN NILAI ETIKA LINGKUNGAN DALAM AKUNTANSI : TINJAUAN FILSAFAT ILMU DAN IMPLIKASINYA BAGI KEBERLANJUTAN : - Rahim, Nurhidayah; Habbe, Hamid; Pagalung, Gagaring
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.v21i3.4974

Abstract

This paper examines the importance of integrating environmental ethics values into accounting to support sustainability. In the context of rapid global economic development, the issues of natural resource exploitation and environmental degradation are increasingly urgent to address. The research methodology used is qualitative literature analysis focusing on traditional accounting practices and sustainability-oriented alternatives. The findings indicate that accounting needs to transform from a traditional shareholder-focused approach to a more holistic system that integrates ethical and environmental values. This approach is expected to motivate companies to make more responsible and sustainable business decisions. Thus, accounting is not only a reporting tool but also a catalyst for change towards an economy that respects environmental and social values.
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DI PT “XYZ” DIPERUSAHAAN LAYANAN JASA DI GRESIK Khofifa Savila, Siti; Rozianal Ainul Hidayati
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.v21i3.5032

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja, lingkungan kerja dan motivasi kerja terhadap kinerja karyawan di PT. “XYZ” perusahaan Layanan Jasa. Penelitian ini termasuk dalam kategori penelitian asosiatif kausal dengan menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan sampel jenuh. Seluruh anggota populasi dijadikan sampel yang berjumlah 80 orang karyawan PT “XYZ” Perusahaan Layanan Jasa Di   Gresik Teknik analisis data menggunakan regresi linier berganda. Hasil analisis regresi linier berganda membuktikan bahwa disiplin kerja, lingkungan kerja dan motivasi kerja terbukti mempunyai pengaruh signifikan secara parsial terhadap kinerja karyawan pada PT ”XYZ” Hasil tersebut dapat diartikan bahwa adanya disiplin kerja, lingkungan kerja dan motivasi kerja dapat meningkatkan kinerja karyawan pada PT.”XYZ” .
Pengaruh Kepemimpinan Transformasional Dan Komunikasi Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Pegawai Dinas Ketenagakerjaan Kota Makassar Idrus, Tasmin; Ridjal, Syamsul; Djaharuddin, Dharmawaty
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.v21i3.5035

Abstract

This type of research is descriptive research with a quantitative approach. The sample in this research was 54 people or the total number of State Civil Apparatus within the Makassar City Manpower Office. The data analysis method used is descriptive statistical analysis and path analysis. The research results indicate that both leadership and communication have a significant positive effect on employee performance. Additionally, job satisfaction is shown to mediate the relationship between leadership and employee performance, although it does not mediate the relationship between communication and performance. This research provides important insights into the significance of good leadership and effective communication in enhancing employee performance.
LIKUIDITAS DAN SALES GROWTH: IMPLIKASI TERHADAP CAPITAL ADEQUACY RATIO BANK UMUM SYARIAH Nurhawaisa, Besse; Nurwahida, Nurwahida; Hamdani, Muhammad Korib
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.v21i2.5089

Abstract

Pertumbuhan industri perbankan syariah di Indonesia telah menarik perhatian baik dari para pelaku pasar maupun regulator. Seiring dengan pertumbuhan ini, perhatian terhadap faktor-faktor yang memengaruhi kesehatan dan stabilitas bank syariah menjadi semakin penting. Salah satu indikator utama yang digunakan untuk mengukur kesehatan keuangan bank adalah rasio kecukupan modal (capital adequacy ratio/CAR), yang mencerminkan kemampuan bank untuk menanggung risiko-risiko yang muncul dalam operasinya. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, sales growth terhadap capital adequacy ratio pada bank umum syariah yang terdaftar di bursa efek indonesia. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data berbentuk dokumentasi menggunakan data sekunder,dan pengolahannya menggunakan SPSS. Adapun teknik analisis data penelitian ini adalah pengujian asumsi klasik dan uji hipotesis.Hasil penelitian yang diperoleh menunjukkan 1) Likuiditas secara parsial memiliki pengaruh secara signifikan terhadap Capital Adequacy Ratio. Ini dibuktikan dari uji-t yang dilakukan, dimana diperoleh nilai t hitung (5,53) > t tabel (2,03) dan nilai signifikan 0,000 < 0,05. 2) Sales Growth secara signifikan tidak memiliki pengaruh terhadap Capital Adequacy Ratio. Ini dibuktikan dari uji-t yang dilakukan, dimana diperoleh nilai t hitung (-0,60) < t tabel (2,03) dan nilai signifikan 0,549 > 0,05. 3) Secara simultan Likuiditas dan Sales Growth memiliki pengaruh signifikan terhadap Capital Adequacy Ratio yang telah dibuktikan dari hasil Uji-F dimana diperoleh nilai f hitung (15,34) > f tabel (3,27) dan nilai signifikan 0,00 < 0,05.
Analisis Disiplin Kerja Dalam Meningkatkan Kinerja Pegawai Pada Kantor Desa Nanjung Gusti Aningsih, Khairani Rysda; Marselina, Resya Dwi
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): 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.v22i1.5082

Abstract

This study aims to analyze the work discipline of employees at the Nanjung Village Office, Margaasih District, Bandung Regency, with a qualitative approach. Through the descriptive analysis method, data collection was obtained through observation, interviews, and documentation studies. The results of the study show that the level of work discipline of Nanjung Village Office employees can be said to be quite good, although there are several things that need to be improved, but the existing programs are still running smoothly and are still being implemented. This shows that despite some challenges, employees are still able to carry out their duties quite well, and efforts to improve the level of work discipline continue to be carried out gradually.
PENGARUH LITERASI KEUANGAN, RISIKO, MOTIVASI, OVERCONFIDENCE, HERDING DAN LOSS AVERSION TERHADAP KEPUTUSAN INVESTASI (Studi Kasus pada Karyawan PT Kanindo Makmur Jaya 1) PUTRI SARI, NADYA; ADI WIBOWO, PURWO
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): 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.v22i1.5109

Abstract

The purpose of this study was to determine the effect of financial literacy, risk perception, investment motivation, overconfidence, herding behavior and loss aversion on investment decisions among employees of PT Kanindo Makmur Jaya 1 with a population of 6.330 employees. In this study, data was collected by distributing questionnaires and using purposive sampling techniques to obtain a sample of 104 employees. The data analysis method used is multiple linear regression analysis and uses the SPSS application so that the research results show that financial literacy, investment motivation, risk perception, loss aversion and herding behavior do not influence investment decisions. Meanwhile, overconfidence has a positive and significant effect on investment decisions.
Pengaruh Pemasaran Afiliasi dan Ulasan Online dalam Keputusan Pembelian Chelsea Halim, Kimberly; Valeron Chandra, Enrico; Tristan Lie, Miko; muchtar, muchtar
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): 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.v22i1.5148

Abstract

This study aims to determine the influence of affiliate marketing and online reviews on consumer purchasing decisions on the Shopee marketplace. A quantitative approach was employed using a survey method, in which data were collected through questionnaires distributed to 100 respondents who are active Shopee users. The data were analyzed using multiple linear regression to examine both the simultaneous and partial effects of the independent variables on the dependent variable. The results show that both affiliate marketing and online reviews have a positive and significant influence on purchasing decisions, both simultaneously and partially. These findings indicate that digital strategies through affiliate programs and online reviews are crucial factors in enhancing consumer purchasing decisions on e-commerce platforms.
Peran Orientasi Kewirausahaan dalam Memediasi Pengaruh Pembelajaran Kewirausahaan dan Minat Usaha Terhadap Kinerja Usaha Hidayat, Muhammad
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.v21i2.5174

Abstract

This study aims to analyze the influence of entrepreneurial learning and business interest on business performance with entrepreneurship orientation as an intervening variable. The study was conducted on 150 small and medium enterprises (SMEs) in City X who had participated in entrepreneurship training. The research method uses a quantitative approach with the analysis technique of Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study show that entrepreneurship learning and business interests have a significant effect on entrepreneurial orientation. In addition, entrepreneurial orientation has been proven to have a positive influence on business performance, as well as acting as a mediator in the relationship between business interests and business performance. However, it was found that the indirect influence of entrepreneurship learning on business performance through entrepreneurial orientation was negative. These findings indicate that increased entrepreneurial orientation does not necessarily strengthen the relationship between learning and business performance. Therefore, entrepreneurship training should not only emphasize the technical aspect, but also focus on the formation of adaptive and innovative entrepreneurial attitudes and behaviors
MODEL STRATEGI JEJARING KEWIRAUSAHAAN BERKELANJUTAN: KONSEPTUALISASI TEORI KAPASITAS PENYERAPAN DAN TEORI JEJARING SOSIAL Dwiyana, Annisa; Mahadewi, Lufina
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): 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.v22i1.5192

Abstract

This research aims to reveal the essential forms and roles of networking in implementing sustainable entrepreneurship. This research develops a network strategy model of sustainable entrepreneurship to coherently describe how an entrepreneurial network builds sustainable entrepreneurial performance with drivers and enablers in understanding network relationships in the form of formal and informal ties between entrepreneurs and external networks. The novelty of this research was developed and synthesized from the theory of absorptive capacity and social network. The findings of this research signify the form of a networking role model and decision-making by establishing an empirical framework grounded in contextualizing the sustainable entrepreneurial practices. This research provides relevance to the concept of strategic entrepreneurship in network theory, which suggests the strategic orientation of entrepreneurship in network building and externalities that underlie sustainable entrepreneurship implementation practices and entrepreneurial choices in encouraging the growth of sustainable entrepreneurship. Keywords: Social Network, Absorptive Capacity, Sustainable Entrepreneurship, Network Strategy Model of Sustainable Entrepreneurship

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