cover
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
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
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)
Articles 716 Documents
Efek Penempatan dan Motivasi Kerja Terhadap Kepuasan dan Pengembangan Karir Pegawai Ridwan Saleh, Harmelia; Amang, Baso; Selong, Abbas
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.v22i2.5370

Abstract

This study aims to examine the Influence of Placement and Work Motivation on Employee Satisfaction and Career Development at PT PLN (Persero) UIT JBTB. The population in this study is 1,116 employees of PT PLN (Persero) UIT JBTB in 2025. The research sample used the AccidentaI method through a questionnaire distributed to respondents and processed by researchers as many as 97 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results of the hypothesis test show that job placement has a positive and significant effect on the job satisfaction of PLN UIT JBTB employees, Job motivation has no effect on the job satisfaction of PLN UIT JBTB employees, Job placement has no effect on the career development of PLN UIT JBTB employees, Work motivation has a positive and significant effect on the career development of PLN UIT JBTB employees, Job satisfaction does not have a positive and significant effect on the career development of PLN employees UIT JBTB, Job satisfaction does not function as a mediating variable that bridges the relationship between job placement and career development of PLN UIT JBTB employees, job satisfaction does not play a mediating variable in the relationship between work motivation and career development of PLN UIT JBTB employees. This proves that the career development programs that have been carried out by the company have not had a major impact on increasing employee satisfaction and motivation at PLN UIT JBTB.
PENGARUH RESTRUKTURISASI ORGANISASI DAN PENGAWASAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Ramadani, Yuli Ashaniais; Mahmud, Amir; Sellong , Abbas
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.v22i2.5374

Abstract

This study aims to examine the influence of organizational restructuring and work supervision on employee performance with job satisfaction as an intervening variable at PT. PLN (Persero) Regional Main Unit of Bangka Belitung. The data in this study were obtained from employees of PT. PLN (Persero) Regional Main Unit of Bangka Belitung in 2025 who were willing to participate as respondents. This study used primary data by conducting direct field research by administering questionnaires and drawing samples using the census method, where the sample was the entire population because the population only consisted of 95 employees. Data analysis techniques were carried out using descriptive statistical analysis and PLS (Partial Least Squares). Based on the hypothesis testing results, it can be concluded that organizational restructuring and work supervision have a positive and significant effect on employee performance, both directly and through job satisfaction as an intervening variable. Effective organizational restructuring improves task clarity, work efficiency, and employee motivation, which in turn positively impacts both satisfaction and performance. Similarly, effective work supervision through monitoring, evaluation, and constructive feedback makes employees feel appreciated and supported, ultimately encouraging them to work more optimally. Therefore, organizational restructuring and work supervision are crucial factors that must be strategically managed by PT. PLN (Persero) Regional Main Unit of Bangka Belitung to enhance job satisfaction and employee performance sustainably.
PENGARUH STRES KERJA, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA PT. PLN (PERSERO) PUSAT MANAGEMENT PROYEK SEMARANG Siska, Willy; Su’un, Muhammad; Wahid, Muhsin
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.v22i2.5392

Abstract

This study aims to examine the effects of Work Stress, Job Satisfaction, and Organizational Commitment on Employee Performance at PT. PLN (Persero) Central Project Management Semarang. The data for this study were obtained from employees at PT. PLN (Persero) Central Project Management Semarang in 2025 who agreed to be respondents. This research used primary data collected through direct field research by distributing questionnaires/statements to the respondents. Sampling was conducted using a census method due to the small sample size, where the sample consisted of the entire population of 90 employees. Data analysis techniques involved descriptive statistical analysis and SPSS version 26.0. The results indicate that work stress has a significant negative effect on employee performance, where excessive stress can reduce concentration, health, and productivity. Furthermore, job satisfaction influenced by job suitability, salary, and relationship with supervisors plays an important role in enhancing work motivation. Additionally, organizational commitment has a positive and significant effect on performance, as committed employees demonstrate responsibility, loyalty, and maximum effort toward the company’s success. Therefore, managing work stress, improving job satisfaction, and strengthening commitment are key factors in enhancing employee performance.
PENGARUH LITERASI DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN DAN KEBERLANJUTAN UMKM DI KABUPATEN WAJO Nurhasimah, Nurhasimah; Basalamah, Salim; Mahmud, Amir
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.v22i2.5393

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in regional economic development. However, their business sustainability is often hindered by limited financial literacy and poor financial management practices. This study aims to analyze the influence of financial literacy and financial management on the financial performance and sustainability of MSMEs, as well as to examine the mediating role of financial performance in these relationships. A quantitative approach was applied using a survey method involving 354 MSME actors in Wajo Regency, selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS 4.0 software . The results reveal that both financial literacy and financial management have a positive and significant influence on MSMEs’ financial performance. Financial literacy also has a significant direct effect on business sustainability, whereas financial management does not. Furthermore, financial performance significantly mediates the effect of both financial literacy and financial management on MSME sustainability. These findings highlight the importance of enhancing financial capabilities among MSME actors to promote business sustainability, and the need for adaptive policy support aligned with the real conditions faced by small business operators.
PEMANFAATAN MACHINE LEARNING UNTUK ANALISIS ULASAN PELANGGAN DAN KINERJA PENJUALAN DI TOKOPEDIA Agustini, Agustini; Akib, Asrijal
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.v22i1.5451

Abstract

This study analyzes Tokopedia customer reviews to link review characteristics with sales indicators and to deliver an operational ranking tool. Using the public file tokopedia-product-reviews-2019.csv (40,476 reviews, 3,662 products, 158 shops, 5 categories), text was normalized, Indonesian stopwords were removed with Sastrawi, types were fixed, and duplicates were pruned. Star ratings were mapped as weak labels for negative, neutral, and positive sentiment. Descriptive analyses covered rating and sentiment distributions, category sales, top and bottom products, extreme reviews, and the 30 most frequent words. A composite Best Product to Sell index was proposed: 0.5·sold_norm + 0.3·avg_rating_norm + 0.2·pos_ratio_norm, with a minimum review threshold and min–max scaling. Findings show a strong positive skew in ratings and sales concentrated in a small set of SKUs and categories (notably sports, electronics, fashion). Negative reviews focus on shipping delays, packaging safety, and order administration, while positive reviews fit to description, quality, fast shipping, and price. The index highlights candidates for scale up and flags items needing diagnosis, offering a reproducible and extensible workflow for marketplace portfolio decisions.
Pemanfaatan Teknologi Finansial dalam Layanan Publik terhadap Efisiensi dan Kualitas Pelayanan Pemerintahan Kamaluddin, Laode Amijaya
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.v22i1.5467

Abstract

The development of financial technology (Financial Technology/FinTech) has driven significant changes in the delivery of public services, especially in the system of paying taxes, levies, and other government services. This study aims to analyze the influence of the use of FinTech on the efficiency and quality of government services. The research method used is a quantitative approach with survey techniques on government officials and public service users. The data were analyzed using multiple linear regression to test the relationships between variables. The results of the study show that the use of FinTech has a positive and significant effect on the efficiency of public services through increasing transaction speed, financial transparency, and reducing operational costs. In addition, FinTech also affects the quality of government services by increasing accessibility, reliability, and community satisfaction. This study recommends that the government expand the implementation of FinTech to support regional financial digitalization programs and improve public sector performance.

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