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Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
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Kota makassar,
Sulawesi selatan
INDONESIA
AKMEN Jurnal Ilmiah
ISSN : 18298524     EISSN : 26214377     DOI : -
Core Subject : Economy, Education,
Terbit empat kali setahun pada bulan Januari, April, Juli dan Oktober; Volume 7 Nomor 4 ada sepuluh tulisan. Berisi tulisan yang diangkat dari hasil penelitian di bidan Bisnis dan Kewirausahaan. Artikel telaah (review article) dimuat atas undangan. p-ISSN 2252-3073, e-ISSN 2622-0806.
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Articles 14 Documents
Search results for , issue " Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah" : 14 Documents clear
PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Wawo, Andi
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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The objective of this research will test the effect of concentrated ownership on the company’s performance.  Especially, this research will test the effect of concentated ownership on the company’s performance.   Concentated ownership is immediated ownership in company. Immediated ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions.  Hypothesis test by method which is used by Fang and Wong (2002) with concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; Concentrated ownership at immediate level has a negative effect the company’s performance at cut-off 10%, 20% and 30% but concentrated ownership does not has effect the company’s performance at level 40% and 50%.  This result supported by sensitivity test on cut-off point 20%, 30%, 40% and 50% are not effect.
PENGARUH LEVERAGE KEUANGAN DAN DIVIDEN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah, Abdullah; Uno, Sutarti
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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The title of this paper was discussed at the date of December 21, 2013 and has been approved to do research on the Indonesia Stock Exchange Road AP. Petarani 18 A-14 Makassar. The time used for this study is 1 (one) month. The purpose of the research conducted by the authors was to determine the effect of financial leverage and dividends on stock returns in Indonesia Stock Exchange. Object of this study is the stock return on the pharmaceutical group in the Indonesia Stock Exchange in which the data used are secondary data from existing quantitative data on Capital Market Information Center makassar. Which lies in the way the AP Pettarani 18 A-4, Makassar. So the method of analysis using Multiple Linear Regression Analysis, Test F, Test T and Test Assumptions Classic (Normality Test, Test Mulitikolinieri). The results showed that simultaneous, the leverage ratio is Debt to Equity Ratio (DER) and the dividend is Dividend Payout Ratio (DPR) positive and significant effect on stock returns in the pharmaceutical sector manufacturing companies in Indonesia Stock Exchange. But partially, debt-to-equity ratio (DER) a significant positive effect on stock returns, while the dividend payout ratio (DPR) no significant negative effect on stock returns in the pharmaceutical sector manufacturing companies in Indonesia Stock Exchange.Thus, in analyzing, otherwise investors also pay attention to other factors. And of the two variables that have been tested, DER is the variable most dominant influence on stock returns
ANALISIS AKUNTANSI KAS IMPEREST TERPUSAT PADA PT. PLN (Persero) UNIT INDUK PEMBANGUNAN XII Arifin, Amril
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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The purpose of this study to determine the application of imprest cash accounting system centered on PT PLN (Persero) Parent Unit Development XII, and to determine whether the cash imprest centralized accounting system implemented by PT PLN (Persero) Parent Unit XII can support the development of internal control of cash. The analytical method used in this research was to study the results of observations and data obtained from PT PLN (Persero) Parent Development Unit XII in order to understanding the conditions and problems arising from the old system. Then the evaluation of the internal control of cash. Imprest cash centralized accounting system implemented by PT PLN (Persero) Parent Unit XII Development has been fully supportive of management in conducting internal control of cash
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN USER DALAM PEMBELIAN RUMAH PADA PERUMAHAN MULTI NIAGA TOWN HOUSE Dirwan, Dirwan
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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Human needs is getting increasingly diverse, and one of them will need places to live that home. One of the developers of Home PT. Multi Sao Asri housing that offers one of the Commercial Multifunction Residential Town House. However, per the researches issues facing that is how home sales may continue to increase every year, whereas now this emerging housing developers who dared bring up the terobo san-new breakthrough. Therefore, the researcher's will be updating the analysis of the factors that are considered essential for the examined factors such as location, facilities, income and lifestyle against the verdict of the purchase. This research uses a multiple linear regression analysis with SPSS program Version 21.0. The population is all of the residents in residential Commercial Multifunction Town House. While the samples used as many as 40 people by the method of proportional sampling. Research on testing the influence of factors (location, facilities, income and lifestyle) produces the value t calculate > t table so that the alternative hypothesis (HA) received and the zero hypothesis (H0) denied that indicates the free variables affect positive toward purchasing decisions, and the most dominant factor over purchasing decision factor is location. In this study also produces's 67.5% free variables for which the positive spirit towards berpenga purchase decisions and the remaining 32.5% is the influence of other factors not included in this research. Based on data obtained from this research it can be drawn the conclusion that partially variable locations, facilities, income and lifestyle affect the decision of buying a home on Commercial Multifunction residential Town House, and the most dominant factors affect the decision of the user in performing the pem proof factor is location. A few suggestions that may be put forward by researchers is the developer of the housing should improve the quality of public facilities and facility diperumahan Multi Niaga Town House.
PENGARUH EKSPOR MIGAS DAN NON MIGAS TERHADAP PRODUK DOMESTIK BRUTO INDONESIA Razak, Mashur; Jaya, M. Ihsan Indra
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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This research aims to know the influence of oil and gas and non oil and gas exports towards the gross domestic product. The object of the research is in Indonesia and the data used in this study in 2008-2012. Analysis techniques were used to test the hypothesis of this research is the multiple regression analysis and data processing in the research using SPSS. The results of this research indicate that oil and gas exports and the export of non-oil and gas together positive and significant effect on gross domestic product of Indonesia. While the test is partially or singly showed different results, where oil and gas export variables have no effect partially against Indonesia gross domestic product, this is due to not over oil and gas export value and gross domestic product of Indonesia, in addition to other variables being up or down significantly and is one of the variable counter in search of the value of gross domestic product. On the other hand in partially test indicates that the variable is non-positive and influential oil & gas significantly to gross domestic product of Indonesia.
ANALISIS KINERJA EKSPOR RUMPUT LAUT PADA PT. KOSPERMINDO DI MAKASSAR Khalik, Abdul
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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This study aims to determine the performance and contribution of exports to income-Original South Sulawesi. From the research, the authors showed that the volume of exports of seaweed for 5 (five) years (2009-2013) has increased, whereas in 2009-2010, the rate of export volume amounted to 54.56% seaweed and in 2011 increased by 54.77 % further back in 2012 increased by 87.84% and by 2013 an increase of 88.16%. This increase is caused by damage to a number of existing commodity seaweed in continental Europe due to the unfavorable climate that contributes to the high demand and the demand for commodities seaweed in Sulawesi - South increased sharply and supported by the improvement in global economic conditions due to the hurricane crisis dibelahan European continent. Contribution of export value averaged peningakatan for 5 (five) years where in 2009 s / d on average in 2013 increased by 28.97% in 2010 and increased in 2011 by 44.79%, then in 2012 s / d in 2013, respectively decreased by 10.23% in 2012 and in 2013 decreased by 39.40%. This decrease is caused by a surge in exports is too big so the impact on prices of seaweed has decreased in some countries in Europe.
PENGARUH PENILAIAN PRESTASI KERJA TERHADAP PENGEMBANGAN KARIR PEGAWAI Baba, Ali
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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This study aims to determine the effect of performance appraisal of the employees in the development of PT Bank BRI Gowa. The research method is a survey. The population in this study were all employees at PT Bank BRI Gowa, amounting to 32 people .. Because the population of a small, sampling is 100 percent (saturated sample), the entire population as well as serve as sampel.Teknik collecting data through questionnaires, interviews , and as supporting documentation. Data analysis technique is a simple linear regression to determine the effect of independent variables on the dependent variable.  The results showed that the performance appraisal and career development of employees at PT Bank BRI Gowa strongly correlate. This is indicated by the coefficient of determination (R2) of 0.964 (96.4 percent), while the results of the regression analysis showed a positive and significant effect.
FAKTOR KEMAMPUAN, DISIPLIN DAN MOTIVASI DALAM PENGARUHNYA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN TANETE RILAU KABUPATEN BARRU Askar, Askar
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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This study aimed to obtain information on work ability, work discipline and motivation of employees working Tanete Rilau District Office District Barru.Metode used in this study is the method of multiple linear regression. The test results showed using multiple linear regression analysis variables work ability, work discipline and motivation to work as much influence on the performance of 44.7% while the remaining 55.3% outside the influence of this research model. Thus the influence of these three variables other than giving a greater influence on employee performance among other infrastructure. Value of the correlation coefficient (r) indicates the magnitude of the relationship between each of the variables that variable workability (X1), labor discipline (X2) and motivation (X3) on employee performance (Y). calculation of the coefficient of partial determination r2 indicate that variable labor discipline (X2) has the greatest influence on the fluctuation of the performance of employees is equal to 44.1%.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER PADA PT. CIPTA BETON SINAR PERKASA DI MAKASSAR H. Ahmad, Ibrahim
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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The purpose of this study was to determine the role of accounting as a performance assessment tool in PT. Cipta Perkasa Concrete beam in Makassar, as well as to obtain a clear picture of how the application of the accounting system at PT. Cipta Perkasa Concrete beam in Makassar. To achieve these objectives we used the technique of collecting data through observation, interview and documentation. The method of analysis used in this study is a descriptive analysis of the application of the accounting manager's performance appraisal. The results of the analysis conducted found that from the results of a comparative analysis between budget and actual cost of production which indicates that the difference in production costs incurred by the company in the production process is inefficient mix concrete and effective because the costs incurred by the company can not be used as a means of controlling production costs. While the results of the analysis of cost accounting, in particular the cost of production which indicates that the performance of each responsibility unit production costs in the PT. Cipta Perkasa Concrete beam in Makassar can be said to be effective because the cost of production of each of the cost is not in accordance with budgeted in the production process.
EVALUASI DAN IMPLIKASI KEBIJAKAN PEMERINTAH PENANGGULANGAN KEMISKINAN DI KOTA MAKASSAR Misbahuddin, Misbahuddin
AKMEN Jurnal Ilmiah Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
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Based on the research results, it can be concluded implications and impact of poverty reduction programs undertaken by the Government of Makassar in the period 2008 - 2012 which is an increase skills (skills), improving homes, as well as increased opportunities for poor people who were subjected to program has not been felt by the public. Evalausi the implementation of poverty reduction programs undertaken by the Government of Makassar during the period of 2008 through 2012 shows that the effectiveness criteria are classified as good, relatively good efficiency criteria, adequacy criteria are classified as good and sufficient, criterion perataannya relatively poor, relatively good responsivitasnya criteria, as well as relatively good accuracy criteria.

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