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Nurkhalik Wahdanial Asbara
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+6285299972162
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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 PENERAPAN BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN PT. KOPI JAYA CORPORA DI MAKASSAR Ibrahim H. Ahmad
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 was to analyze the break even point applied by PT. Coffee Jaya Corpora in Makassar so it can be used as a planning tool. To achieve these objectives, the data collection techniques used through: observation, interviews and documentation, using data analysis techniques using the formula BEP, margin of safety, and contribution margin. Based on the results of the calculation of the BEP, which shows that the company's sales of coffee does not earn a profit and does not suffer a loss, then you should PT. Coffee Jaya Corpora should consider appropriate measures forecast or estimate. Based on the results analilsis margin of safety indicates that when the real selling less or deviate (from the planned sales) companies will suffer losses. Thus, it can be said that the smaller the margin of safety means that the faster the company suffered losses in this case is a real decline in sales.
PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA PT BANK SULSELBAR MAKASSAR Indrawan Azis
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to analyze the influence of the loan to deposit ratio (LDR) to wards banking profitability as measured by return on assets (ROA) at PT Bank SulSelBar Makassar. The Bank is a financial institution whose primary activity is to raise funds from the public and then channel it with the intention to earn income. The purpose of this research was to prove the influence of loan to deposit ratio (LDR) towards return on Asset (ROA). Data obtained from the financial reports quarterly publication published by PT Bank SulSelBar Makassar with a period of time in 2011 to 2013. Analytical techniques used in this research is a simple linear regression to obtain an idea of the relationship of one variable with another variable. From the results of the research indicate that the Loan To Deposit Ratio (LDR) has no effect on the Return On Assets (ROA).
PROFESIONAL AUDITOR FORENSIK DAN KEMAMPUAN MENGUNGKAP FRAUDLENT PRACTICE SUATU ALTERNATIF LAYANAN Muh Rum
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 aims to predict the occurrence of fraudulent practices or fraudlent the manufacturing industry. This research was conducted in Singapore by ricochet analysis unit at the manufacturing industry with a sample of 200 people from the elements of supervisors and managers. The scale of the data used in ordinal scale Likerts. Technical analysis used by multiple linear regression model that diolh with software Smart PLS V, 2. Audit results show RiskValid enelitian and not significant, GreedValid and not significant, KeluargaValid Relations and Internal ControlValid significant and significant, and significant PengelolaValid Moral, OpportunityValid and not significant, PengungkapanValid and not significant, and Premature sign offValid and not significant
ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT DOMPET DHUAFA CABANG SULAWESI SELATAN H. Mustafa Hasbar
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 aims to: (1) analyze the implementation of Good Corporate Governance at the Institute Amil Zakat Dompet Dhuafa South Sulawesi branch; (2) describe the application of SFAS 109 on accounting for zakat Amil Zakat Institution Dompet Dhuafa Branch South Sulawesi This study used a qualitative approach to the type of research is a field research. This study was conducted from November 2015 to January 2016. Data were analyzed using descriptive analysis The results of this study indicate that: (1) Implementation of the Principles of Good Corporate Governance (GCG) has applied to the Institute Amil Zakat Dompet Dhuafa Branch South Sulawesi: (2) Statement of Financial Accounting Standards (SFAS) 109 has been applied both in Amil Zakat wallets Dhuafa Branch South Sulawesi
PENGARUH HARGA, PROMOSI DAN CABANG/PERWAKILAN TERHADAP PENINGKATAN PENJUALAN MOBIL TOYOTA AVANZA PADA PT. HADJI KALLA CABANG ALAUDDIN MAKASSAR Muh. Indra Fauzi Ilyas
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 aimed to analyze the influence of price policy, promotions and branches / representative to the increased sales of Toyota Avanza At PT. Hadji Kalla Alauddin Makassar Branch and to determine the most dominant factor affecting the increase in car sales Toyota Avanza in PT. Hadji Kalla Makassar. The analytical method used in this research is descriptive analysis and multiple linear regression analysis. The results showed that the results of calculations with multiple linear regression analysis with SPSS obtained F count equal to 12 295 with a probability level of 0.000 (significant) and also the probability of much less than 0.05, meaning that the factor price policies, promotions and branches / representative affect the Toyota Avanza car sales at PT. Hadji Kalla Branch Alauddin Makassar. With the prominence of these three variables explained that before making a purchasing decision of Toyota Avanza, consumers consider strategies based on the turnover of products offered price policy, promotions, branch / representative.
PENGARUH NON PERFORMING LOAN (NPL) TERHADAP KINERJA KEUANGAN PT. BANK MANDIRI (PERSERO) TBK KANTOR CABANG SUNGGUMINASA Dirwan Dirwan
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: 1) Know and analyze effect of Non Performing Loan (NPL) to Financial Performance Bank Mandiri. 2) Know and analyze how much influence of Non Performing Loan (NPL) to Financial Performance Bank Mandiri. The study was conduted at the PT. Bank Mandiri (Persero) Tbk Sungguminasa Branch. The source of the data in this research is secondary data, particularly with respect to the quarterly financial statements PT. Bank Mandiri (Persero) Tbk, from 2013 until 2015.. The data analyzed used was simple regression analysis. The result of study indicate that 1) Non Performing Loan (NPL) has negative and significant influence to Financial Performance Bank Mandiri with indicators’ Return on Assets (ROA). 2) Amounting to 0.889 or 88.9% Non Performing Loan (NPL) may affect the Bank's financial performance with indicators’ Return on Assets (ROA).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PROFITABILITAS PADA PT BANK MANDIRI (Persero) TBK YANG TERCATAT DI BURSA EFEK INDONESIA Hikma Niar
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aimed to analyze the influence of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and the Capital Adequacy Ratio (CAR) simultaneously on Return On Assets (ROA) Loan to Deposit Ratio (LDR) to Return On Assets (ROA), Non Performing Loan (NPL) on Return on Assets (ROA), Capital Adequacy Ratio (CAR) on Return on Assets (ROA) at PT. Mandiri Bank. The results showed variable LDR, NPL and CAR simultaneously significant effect on ROA. That is, any change in the independent variable, namely LDR, NPL and CAR simultaneously or together will affect the ROA. Variable Loan to Deposit Ratio (LDR) and no significant positive effect on Return On Assets (ROA), variable Non Performing Loan (NPL) and significant negative effect on Return On Assets (ROA) .Variabel Capital Adequacy Ratio (CAR) and the positive effect significantly to Return on Assets (ROA) at Bank Mandiri (Persero) Tbk. The most dominant variable partially on Return On Assets (ROA) is variable Non Performing Loan (NPL) and Variable Capital Adequacy Ratio (CAR) .Variabel NPL and significant negative effect on Return On Assets (ROA) and variable positive and significant effect CAR on Return on Assets (ROA).
ANALISIS PENGUKURAN KINERJA PERUSAHAAN PADA PT RAJAWALI NUSANTARA INDONESIA CABANG MAKASSAR DENGAN PENDEKATAN BALANCED SCORECARD Amril Amril
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The research objective to be achieved is to determine the performance of PT Rajawali Nusantara Indonesia Makassar branch when measured Scorecard.Metode Balanced approach analyzes were used that method Balanced Scorecard through the four perspectives, namely financial perspective, customer perspective, internal business processes, as well as the perspective of learning and pertumbuhan.Analisis financial perspective on the Return on Investment, Total Asset Turn Over and Liquidity only decreased from 2012 to 2013. This decline is considered normal so that firms can still be said likuid.Inovasi by PT Rajawali Nusantara Indonesia Makassar Branch enough well, and in general, employees feel quite satisfied working and learning index with an increase in training programs by the company to its employees has been good enough yet still make changes to the level of employee satisfaction is achieved.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PADA PT. GARUDA INDONESIA CABANG MAKASSAR Nur Aisyah
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 know the application of cost accounting at PT. Garuda Indonesia Branch Makassar. The data used is the qualitative and quantitative data. Source data used are primary data obtained by collecting data from companies, the data for which annual financial statements consisting of three divisions, namely the Finance Division, Marketing Division, and the Division of stations as well as secondary data obtained by direct observation to the field, study the good library of books, as well as from internet sites that are relevant to the subject of research, and conduct interviews with the parties associated with the research. The analytical method used is comparative descriptive that describes and compares the application of cost accounting done at PT. Garuda Indonesia Makassar branch with accounting liability costs by Mulyadi. The results showed that the application of cost accounting done at PT. Garuda Indonesia Makassar branch in accordance with the application of accounting costs by Mulyadi.
ANALISIS KOMPETENSI MANTRI PT BANK RAKYAT INDONESIA (PERSERO) TBK, UNIT TODDOPULI MAKASSAR Megawaty Megawaty
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 was to analyze the competencies required by a paramedic at PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Toddopuli. The analysis of the data used is descriptive analysis of qualitative interviewing and analysis of the validity of the technique of triangulation. The analysis showed that qualification hard competencies in particular knowledge relating to credit ma uta is not to become a paramedic. Where in the recruitment of candidates registered BRI not see from his educational background, knowledge of the credit, but the psychological tests that look at the behavior of candidates registered or see the soft side competenciesnya. Pengetahuaan of credit will be in the can after being orderly given by BRI through education. So most of competence possessed by a paramedic at PT. Bank Rakyat Indonesia (Persero) Tbk, Unit Toddopuli is behavioral requirements. Behavior (attitude) is something that reflects the person. As for pengatahuan and sense of businessnya will evolve as work experience.

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