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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JAMINAN KEAMANAN DALAM TRANSAKSI DENGAN MENGGUNAKAN SISTEM E-COMMERCE PADA BAJIKI STORE MAKASSAR Mariah Mariah; Rahmat Kurniady
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study is to determine what factors affect the security of transactions using the E-commerce system at Bajiki Store Makassar. The location of the study was conducted at Bajiki Store Makassar where the population in this study is all Bajiki Store Makassar consumers who have purchased their products or services based on data obtained from Bajiki Store Makassar through E-commerce system. Based on the results of the analysis of the data collected, it can be concluded: From the results of data processing using SPSS, it can be concluded that Firewall, NFC, and PIN affect transaction security guarantee
PENGARUH SISTEM AKUNTANSI, PRINSIP VALUE FOR MONEYDAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH (STUDI KASUS DI PEMERINTAH DAERAH KOTA MAKASSAR) Ibrahim H. Ahmad
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to determine and analyze the effect of the accounting system, the principle of value for money, and transparency of public policy towards regional financial performance, as well as to determine the factors that most affect the financial performance areas. The population in this study is the employees who work in SKPDs the Government of Makassar. Sampling was done by purposive sampling, a total sample of 72 people, who were selected from 24 work units (SKPD), each taken as many as 3 people. The analytical tool used is quantitative descriptive analysis with multiple linear regression. The results showed that the variable accounting system, the principle of value for money (VFM), and transparency of public policy and a significant positive effect on financial performance in the areas of Makassar on education, either partially or simultaneously with the level of a very close relationship, in which the principle of value for money (VFM) most influence on financial performance in the areas of Makassar on education
PENINGKATAN KETERAMPILAN MENULIS PARAGRAF DESKRIPSI MELALUI MODEL PEMBELAJARAN TERSTRUKTUR SISWA KELAS XI SMK NEGERI 1 JENEPONTO Hj. Syamsinar Hj. Syamsinar
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research is a classroom action research that aims to describe the ability of writing paragraphs through structured learning method of students of class XI SMK Negeri 1 Jeneponto. The population of this study is the total students of class XI SMK Negeri 1 Jeneponto, which amounted to 132 people who are divided into four parallel classes. The sampling of this research using random sampling technique and assigned the class that used as sample is class XI-1 which amounted to 35 people. The study was conducted in two cycles. Each cycle through three stages, namely (1) planning, (2) action and observation, and (3) reflection. Data collection techniques used are observation, documentation, and tests. Analytical technique using qualitative descriptive analysis technique of flow model proposed by Milles and Huberman consist of three activity flow which happened simultaneously, that is data reduction, data presentation, and conclusion / verification. The results showed that the application of Structured Learning Methods can Increase Learning Outcomes Writing Paragraph Students Class XI SMK Negeri 1 Jeneponto. Improved learning outcomes appear in the implementation of actions in cycles I and II that show a change in behavior and student learning outcomes in a more positive direction. As an application of this research, it is suggested to (1) Indonesian Language and Literature Teachers, especially Indonesian Language and Literature Teachers of SMK Negeri 1 Jeneponto to apply structured learning method as one of paragulation writing method. (2) Students should practice more in improving the ability to write paragraphs and consider the activity of writing paragraphs as a fun activity.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah Abdullah
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of Earnings per share, price earnings ratio, and price to book value of stock returns on manufacturing companies listed on the Indonesia Stock Exchange. The sample of research used as many as 16 companies from 147 population in manufacturing sector. The type of data used is secondary data of each manufacturing company listed on the Indonesia Stock Exchange for 3 years is 2014,2015 and 2016. Sampling is done by purposive sampling. Data analysis using multiple regression analysis tool that preceded by classical assumption test consist of normality test, multicolinearity test, and heteroscedasticity test. Hypothesis testing is done by using t test, f test and coefficient of determination (R2). The results showed that the variable Earnings per share (EPS) and price earnings ratio (PER) have a significant positive effect on stock returns by partial. While the variable price to book value (PBV) has an insignificant positive effect on stock returns of manufacturing companies by partial. variable Earnings per share (EPS), price earnings ratio (PER) and Price to book value have a effect on stock returns of manufacturing companies by simultaneous. variable Earnings per share (EPS) is the dominant factor against effect on stock returns.
PENGARUH TRANSFER DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP KINERJA FISKAL PEMERINTAH DAERAH JENEPONTO DI PROVINSI SULAWESI SELATAN Herlinah Herlinah
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research was conducted at the local government Jeneponto aims to demonstrate empirically the effect of general allocation funds transfer and special allocation funds to the local government fiscal performance Jeneponto in South Sulawesi province partially and simultaneously. Type of this research is quantitative data and data sources of this research is secondary data, reports on realization of the district budget Jeneponto fiscal year 2013-2015. The analytical method used is multiple linear regression analysis, hypothesis testing and classical assumption. The results of this study indicate that the general allocation fund parisal positive influence on fiscal performance and the special allocation fund has positive influence on fiscal performance. Simultaneously the general allocation fund and special allocation funds positive influence on fiscal performance.
EFEKTIVITAS PENGGUNAAN BALIHO PADA PEMILUKADA Akhwan Ali
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The main substance of this study was the effectiveness of billboard as a medium of political communication, in case ofthe mayor elections’ momentum and mayor of Pare Pare in 2013. Therefore, the problem formulation posed in this study were (i) why billboards were used as a medium of political communication in general elections of Mayor and Deputy Mayor of Pare Pare in 2013? (ii) whether the use of billboards was effective in increasing the candidates’ popularity and electability for Mayor and Deputy Mayor of Parepare, and (iii) what image was internalized by society to a billboard in the general election of Mayor and Deputy Mayor of Pare Pare? The purpose of this study was to describe and analyze billboard as a medium of political communication, effectiveness and political internalized image of the society as a voter. This study was using qualitative-comparative approach. Dataswere collected through unstructured interviews, documentation, and retrospective. The results of this study indicated that (i) the billboard was a practical political communication media. Messages and information contained therein can be directly communicated to the society that can be interpreted directly. In addition to their large size, billboards can be placed on public open spaces even to remote settlements. Thus the messages and information that can be socialized to the community directly to the bottom layer. (ii) the cost-effectiveness by use of billboards,instantaccess and information to the society has made billboards as the message conveyor can still be quite effective for the couple of candidates for mayor and deputy mayor in communicating their political goals in order to gain popularity and electability level in general elections of Mayor and Deputy Mayor of Pare Pare in 2013, and (iii) the public’stendency to assess the facts and political realities from candidate couplewas measured by the basic of knowledge and leadership experience against political promises and realization potential to promote development and people's lives.
KONDISI MAKRO EKONOMI DALAM PENGUATAN PAJAK DAERAH PADA STRUKTUR PENDAPATAN KOTA MAKASSAR Haerial Haerial
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study is to analyze and quantify the effect of macro economic condition, hotel tax, and advertising tax on regional riel income. This study used secondary data obtained in the financial statements for 2009-2013 taken from regional income agent of Makassar municipality, inflation data from regional statistic body of Makassar. Technical studies using multiple linear Regression. The results in, showed that hotel tax, and advertising taxhas positive and significance influence on regional riel income, whereas macro economic condition has negative and the significance influence on regional riel income.
EFISIENSI SET PORTOFOLIO LINTAS SEKTORAL PADABURSA EFEK INDONESIA (STUDI KASUS TAHUN 2006 S.D 2015) N. Ikawidjaja N. Ikawidjaja
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is to determine an efficient portfolio in stocks sectoral wish to achieve high rates of return with minimal risikoyang. The common shares will be analyzed to establish the optimal portfolio is financials, property, and agriculture the period 2006 - 2015.Penelitian was conducted in the capital market by accessing the IDX website and got the data in the Information Center Makassar.Data capital market taken from sectoral stock indices shares the property sector, finance, and agriculture during the years 2006 to 2015. Technical analysis of the efficiency of the methods set portfolio by using the equation of elimination in order to obtain the proportion of 28.56 percent and 71.44 percent for agriculture in step 1 with the return of the portfolio amounted to 43,038,799 , - and the risk of the portfolio amounted to 1,174,755, then made the development step 2, with a 300 percent increase adjustment in order to obtain a share of 29.9% in the agriculture sector, 9.7 percent in the shares of the financial sector, and 60.4 percent of the shares in the sector property, with the return of the portfolio amounted to 43,038,799, - and the risk of a portfolio of 997 596.
ANALISIS KUALITAS LAYANAN PT. TELKOM KANDATEL MAKASSAR Fitriany Fitriany
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of the study was to analyze the quality of interaction, quality of physical environment, and quality of product affecting the customer's satisfaction of PT Telkom Kandatel in Makassar and the most dominant service quality affecting the customer's satisfaction. The analysis used in the study was descriptive and multiple linear regression. The results of the study indicate that quality of interaction, quality of physical environment, and quality of product simultaneously affect the customer's satisfaction. Partially, quality of product is the most dominant factor affecting the customer's satisfaction of PT. Telkom Kandatel in Makassar.
IMPLEMENTASI PERATURAN PEMERINTAH (PP) NO. 46 TAHUN 2013 DIBANDINGKAN DENGAN PPH PASAL 31 EUU NO. 36 TAHUN 2008 DALAM PERHITUNGAN PAJAK PENGHASILAN TERHUTANG PADA CV. SINAR GEMILANG MAKASSAR Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Implementation of Government Regulation (PP) No. 46 of 2013 as compared to Article 31e Income Tax Act 36 of 2008 in Calculation of Income Tax Payable on CV.Sinar Gemilang Makassar. With quantitative analysis Calculation of Income Tax Payable by using PP No. 46 of 2013 (Final Tax) to the taxpayer less than the Calculation of Tax Article 31 (e) of Law No. 36 Year 2008, while the qualitative analysis, the implementation of PP 46 in 2013 facilitate calculation, paying and reporting Taxpayers of Income Tax Payable (WP).

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