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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 KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. ADIRA FINANCE CABANG MAKASSAR Basmar, Nur Azizah; Ramadhani , Putri; Irwan , Natasya; Pune , Anggelina
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.v22i1.5208

Abstract

Kinerja karyawan merupakan salah satu faktor utama dalam mencapai tujuan perusahaan. Berbagai elemen dapat memengaruhi kinerja karyawan, di antaranya kompensasi dan disiplin kerja. Penelitian ini bertujuan untuk menganalisis sejauh mana kompensasi dan disiplin kerja berdampak pada kinerja karyawan di PT. Adira Finance Cabang Makassar.Dengan menggunakan metode kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada 35 karyawan. Hasil analisis regresi menunjukkan bahwa kompensasi tidak memiliki pengaruh signifikan terhadap kinerja karyawan, sementara disiplin kerja terbukti memiliki pengaruh yang signifikan dan positif. Temuan ini mengindikasikan bahwa peningkatan disiplin kerja dapat menjadi strategi utama dalam meningkatkan produktivitas karyawan, sedangkan kebijakan kompensasi perlu dikaji ulang agar lebih efektif dalam memotivasi karyawan.
PENGARUH RELIGIUSITAS, FINANCIAL LITERACY, RISK PERCEPTION DAN RISK TOLERANCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI PADA CASH WAQF LINKED DEPOSIT Wirdiansah, Muhamad; Syarifudin, Efi; Peristiwo , Hadi
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.v22i1.5301

Abstract

Investment in Islamic financial instruments, such as cash waqf linked deposit (CWLD), is the latest innovation of social investment issued by the Indonesian Waqf Agency, but investment decisions in this product are influenced by various factors, such as individual religiosity, financial literacy, risk perception, and risk tolerance. These factors are known to play an important role in investment decisions, but there have been no studies that test its influence on investment decision-making in CWLD. This study aims to analyze the influence of religiosity, financial literacy, risk perception, and risk tolerance on investment decision-making in cash waqf linked deposit (CWLD) products. A quantitative approach was used in this study with a survey method through a questionnaire distributed to 150 respondents of a sample of banking employees at two different banks. Data analysis was carried out using the Partial Least Square method to test the influence of each independent variable partially and simultaneously on the dependent variable. The results of the study show that religiosity, financial literacy, risk perception, and risk tolerance have a significant and simultaneous influence on investment decision-making in Cash Waqf Linked Deposit (CWLD). Religiosity and risk perception have a strong positive influence on investment decision-making. Meanwhile, financial literacy and risk tolerance have a more limited influence on investment decision-making. In conclusion, religiosity, financial literacy, risk perception, and risk tolerance have a positive and simultaneous influence on investment decision-making in Cash Waqf Linked Deposit (CWLD).
ANALISIS KUALITAS PELAYANAN PUBLIK TERHADAP KEPUASAN PASIEN DI RSIA MASYITA Hernawan, Hernawan; Mariah; Nur, Yuswari
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.v21i2.5321

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas pelayanan publik terhadap kepuasan pasien di Rumah Sakit Ibu & Anak Masyita. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi terhadap pasien serta tenaga medis yang terlibat langsung dalam pelayanan. Analisis data dilakukan secara tematik dengan mengacu pada lima dimensi SERVQUAL: tangibles, reliability, responsiveness, assurance, dan empathy. Hasil penelitian menunjukkan bahwa seluruh dimensi berkontribusi terhadap tingkat kepuasan pasien, dengan empati dan assurance menjadi faktor dominan. Pasien merasa puas terhadap perhatian personal dan profesionalisme tenaga kesehatan, meskipun masih terdapat catatan pada aspek fasilitas fisik dan ketersediaan tenaga kerja. Temuan ini menunjukkan bahwa kualitas pelayanan publik yang baik berperan penting dalam membentuk loyalitas dan kepercayaan masyarakat terhadap rumah sakit. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen rumah sakit dalam meningkatkan mutu pelayanan secara berkelanjutan.
PEMANFAATAN ARTIFICIAL INTELLIGENCE DALAM VISUALISASI DAN INOVASI PRODUK KULINER: DAMPAKNYA TERHADAP PERSEPSI DAN PREFERENSI KONSUMEN Jaya, Unggul Putra
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5316

Abstract

The advancement of Artificial Intelligence (AI) has significantly transformed the culinary industry, particularly in food visualization and product innovation. Visual aesthetics play a crucial role in shaping consumer perceptions and influencing purchase decisions. This study investigates how AI-generated food imagery affects consumer perceptions of quality and purchase intention, and explores consumer responses to AI- assisted culinary product innovations. The research employs a quantitative experimental method with an A/B test design, comparing consumer reactions to AI-generated food images and authentic food photographs without disclosing their sources. Additionally, a consumer survey evaluates perceptions of AI-driven culinary innovations. Findings indicate that AI-generated visuals significantly enhance perceived product quality and attractiveness. However, when consumers are aware that the visuals are AI-generated, purchase intention decreases due to concerns over product authenticity. Despite this, consumers express interest in culinary innovations resulting from human-AI collaboration, provided product safety and authenticity are maintained.
MANAJEMEN STRATEGIS PENGEMBANGAN DESA WISATA TARO DI KABUPATEN GIANYAR Artana, I Wayan Arta; Mau, Yesarela Pandu
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5332

Abstract

This study aims to analyze the development strategy of Taro Village in Gianyar Regency as a cultural and ecotourism-based tourist village. Taro Village has unique tourism potential, such as Balinese Hindu cultural attractions, the spiritual site of Pura Gunung Raung, and elephant conservation areas. However, inadequate management, low human resource capacity, weak digital promotion, and a non-transparent financial system are the main challenges. This study employs a qualitative descriptive approach through in-depth interviews, participatory observation, and documentation. A SWOT analysis is used to identify internal and external factors, which are then formulated into four strategies: S-O, W-O, S-T, and W-T. The research findings indicate that the S-O strategy can enhance tourism appeal by leveraging government policy support and digital technology. The W-O strategy emphasizes institutional training and mentoring. The S-T strategy is aimed at restoring the village's image through cultural promotion, while the W-T strategy focuses on institutional governance and transparency. This study concludes that the development of Taro Village requires participatory and collaborative strategic planning among stakeholders to make the village a sustainable flagship destination in Bali.
Nilai Perusahaan dalam Perspektif Syariah: Peran Tata Kelola Islam, Pelaporan Sosial dan Kinerja Keuangan Amin, Asbi; Anwar, Anwar; Ruslan, Ruslan
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.v22i1.5357

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), dan kinerja keuangan terhadap nilai perusahaan pada sektor perbankan syariah di Indonesia. Data yang digunakan merupakan data sekunder yang dianalisis menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa ICG dan kinerja keuangan (profitabilitas) berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara ISR justru berpengaruh negatif dan signifikan. Temuan ini menunjukkan bahwa penerapan tata kelola perusahaan berbasis prinsip-prinsip syariah serta kinerja keuangan yang baik mampu memberikan sinyal positif kepada investor, yang pada gilirannya meningkatkan nilai perusahaan. Sebaliknya, pengungkapan ISR yang belum optimal, tidak konsisten, atau belum sesuai dengan ekspektasi pasar justru dapat ditafsirkan sebagai sinyal negatif, sehingga menurunkan persepsi pasar terhadap perusahaan. Hasil penelitian ini mendukung Teori Sinyal, yang menyatakan bahwa informasi yang disampaikan oleh perusahaan kepada pasar baik berupa indikator keuangan maupun non keuangan berperan penting dalam memengaruhi persepsi investor serta penilaian pasar terhadap nilai perusahaan. Dengan demikian, efektivitas penyampaian sinyal melalui praktik tata kelola syariah, pelaporan sosial, dan profitabilitas menjadi faktor krusial dalam membentuk persepsi dan nilai perusahaan perbankan syariah.
A ANALISIS STRUKTUR DAN EFISIENSI BIAYA PROGRAM PENGELOLAAN SAMPAH BERABSIS MASYARAKAT DIPERKOTAAN STUDI KASUS BANK SAMPAH UNIT SEROJA KELURAHAN PANDANG PANDANG KABUPATEN GOWA: ANALISIS STRUKTUR DAN EFISIENSI BIAYA PROGRAM PENGELOLAAN SAMPAH BERABSIS MASYARAKAT DIPERKOTAAN Arnida, Arnida; Meda, Tamrin; Sabrida, Sabrida
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5308

Abstract

This study aimed to analyze the impact of organizational structure and cost efficiency on the performance of a community-based waste management program at BSU Seroja Gowa. This quantitative research employed a survey method with a population of 50 respondents directly involved in the program. Data were collected using questionnaires and analyzed with multiple linear regression. The results of the partial t-test indicated that organizational structure had a positive and significant effect on program performance (p<0.05). Similarly, cost efficiency was also found to have a positive and significant effect on program performance (p<0.05). Simultaneously, the F-test results confirmed that organizational structure and cost efficiency together had a significant impact on program performance. The coefficient of determination (R2) was 0.685, indicating that 68.5% of the variation in program performance can be explained by these two variables, while the remaining 31.5% is influenced by other factors outside the model. These findings underscore that the design of an effective organizational structure and efficient cost management are crucial factors for the success of community-based waste management programs. The practical implications of this research are recommendations for the management of BSU Seroja Gowa to focus efforts on strengthening these two aspects to optimally enhance program performance.
PENGARUH Pengaruh Kebijakan Dividen terhadap Harga Saham Perusahaan sektor industrial goods di BEI Anugrah, Safani; Saputra, Rizqy Imam; Surachman, Ade Elza
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5343

Abstract

This study aims to analyze the effect of dividend policy on stock prices in manufacturing companies in the industrial goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Using a quantitative approach and secondary data from 12 selected companies through purposive sampling, dividend policy is measured by the Dividend Payout Ratio (DPR), while stock prices are seen from the year-end closing. The results of simple linear regression analysis and T-test so that it can be concluded that dividend policy has a positive and significant effect on stock prices indicating that with T count> T table or 7.505> 2.001 with a significance level of 0.000 <0.05. This finding supports the signal theory that dividends reflect the company's prospects, and provides strategic implications for management in designing dividend policies that are attractive to investors.
Analisis Efektivitas Penggunaan Sistem Informasi Akuntansi Dalam Optimalisasi Pengelolaan Tagihan Jasa Fatmawati, Sukma; Raharjo, Yulianti
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5345

Abstract

This study aims to analyze the effectiveness of using the web-based application MONITA and the ERP system SAP (Systems Applications and Products in Data Processing) in the verification and management of service invoices at PT Petrokimia Gresik. The study employs a descriptive qualitative method with data collected through direct observation, informal interviews, documentation, and literature review. The research was conducted during an internship at the Department of Financial Reporting and Management (PKM), focusing on the invoice receipt division. The results show that MONITA improves efficiency, accuracy, and transparency in monitoring invoices and reduces vendor complaints. Meanwhile, SAP simplifies the journaling process and minimizes the risk of document loss through digital attachment. Although the document verification is still done manually as part of internal control, the functional synergy between MONITA and SAP proves effective in supporting operational efficiency, strengthening internal control, and contributing to the achievement of the company’s strategic objectives.
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN EMPLOYEE ENGAGEMENT TERHADAP KINERJA KARYAWAN PADA PT PLN (PERSERO) UPT MANADO Verdiansyah, Yudha; Mas’ud, Masdar; Imaduddin, Imaduddin
AkMen JURNAL ILMIAH Vol. 22 No. 2 (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.v22i2.5368

Abstract

This study aims to examine the influence of leadership style, work environment, and employee engagement on employee performance at PT Perusahaan Listrik Negara (Persero) Transmission Implementation Unit Manado. The data in this research were obtained from employees of PT PLN (Persero) Transmission Implementation Unit Manado in 2025 who were willing to participate as respondents. This study used primary data by conducting field research through the distribution of questionnaires/statements to respondents. The sampling technique used was the census method due to the small sample size, where the sample consisted of the entire population, which totaled only 65 employees. Data analysis was conducted using descriptive statistical analysis and SPSS version 26.0. Based on the research results, it can be concluded that leadership style, work environment, and employee engagement have a positive and significant effect on the performance of employees at PLN (Persero) UPT Manado. These three factors work together to create an ideal working condition.

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