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Contact Name
Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
Phone
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Journal Mail Official
iqbal@stienobel-indonesia.ac.id
Editorial Address
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Location
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 15 Documents
Search results for , issue " Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah" : 15 Documents clear
ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. BS POLYMER DI MAKASSAR Ibrahim, Ibrahim
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The aim of this study was to determine whether special orders can be accepted or not by using the relevant cost analysis. While the method of analysis separation semi-variable costs into fixed costs and variable costs, by using the method of least squares regression (least square regression method) and the relevant cost analysis of alternative elections with a special order and without special orders, where the variable used is the Contribution Margin. The results of the discussion and analysis is Based on the calculation of relevant costs, showed that PT.BS Polymer has not done a cost analysis relevant appropriately. From the analysis of the relevant costs, in particular the decision to accept or reject special orders showed that of the proposed alternative capable of providing benefits to the company. Based on the results of the analysis show that the special order special order of PT.Semen Tonasa and PT. Semen Batam acceptable
ANALISIS PERKEMBANGAN GIRO, TABUNGAN DAN DEPOSITO TERHADAP PERKEMBANGAN KREDIT PADA PT. BANK RAKYAT INDONESIA (PERSERO) CABANG PEMBANTU LATIMOJONG MAKASSAR Widiawati, Andi
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

The following research aims to analyze the influence of third party funds, such as: demand deposit, saving deposit and time deposits to the development of credit amount at  PT. Bank Rakyat Indonesia (Persero) Branch Office Latimojong Makassar. And this research was conducted over two (2) months. This research uses descriptive analysis method and analytical test reggression method. The results that obtained through simultaneous analysis, demand deposit, saving deposits and time deposit significantly influence the development of the credit amount. Similarly, the results obtained through the analysis of the partial test of the three variables such as current accounts, demand deposit, saving deposit and time deposit shows a positive and significant influence on the development of credit amount at PT. Bank Rakyat Indonesia Branch Office Latimojong Makassar.
ANALISIS SYSTEM PEMBERIAN KOMPENSASI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA BANK BRI (Studi Kasus Pada Bank BRI Cabang Makassar) Indah Samputri, Sri Rahayu; St. Haerani, St. Haerani; Pakki, Erlina; Sapta Aji, Andi Sugeng
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study aimed to analyze the system of compensation and determine the factors that influence the BRI bank branch Makassar. The research data was obtained from interviews and direct observation with several parties related to the compensation of employees. The study's findings indicate that the compensation system used by the Makassar branch of BRI bank is the payroll data inputted by the human resources department and then classified into a data base salary then distributed through direct employee accounts. Magnitude of the amount of compensation is determined based on three (3) main things which grade / position, length of service and level of education which is owned by the employee. Factors that influence the amount of compensation is based on company profits, unions, government, contributions occupation, work experience, expertise, performance or achievements.
ANALISA LAPORAN ARUS KAS SEBAGAI ALAT BANTU DALAM PENILAIAN KINERJA KEUANGAN PADA PDAM TIRTA MANAKARRA Yunus, Rostiaty
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine whether the Regional Water Company Tirta Manakarra already using the Statement of Cash Flows in assessing financial performance. As for the method of analysis used in this research is quantitative descriptive analysis method with a comparative analysis techniques as well as horizontal and vertical analysis of financial ratios. From the discussion and analysis showed Horizontal analysis of the cash flows in 2010-2012 continues to increase each period. Analysis vertically to increase and decrease the flow of cash and cash equivalents, for the comparison of operating activities and investments have increased, while the funding activities decreased quite dramatically. Based on the evaluation of financial performance through results pebandinganCash Flow Return On Debt And Equitypada in 2010 at 0.05 and increased in 2011 as much as 0.12, and so also in the year 2012 as many as 0.12.
PENGARUH MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA PEGAWAI PADA KANTOR MIS. AL KHAERAT DESA TADA KECAMATAN TINOMBO KABUPATEN PARIGI MOUTONG SULAWESI TENGAH Hikmah, Hikmah
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

Humans have an important role in every activity / work in an organization or institution because humans become planners, perpetrators and decisive realization of the organization / institution. The goal is not possible without the active role of its employees even though the tools owned by an agency so sophisticated. The location of this research on MIS office. Al Khaerat Village District of Tinombo Tada Moutong Parigi district, Central Sulawesi is located at Jl. Trans Sulawesi. Populasi in this study were all employees at MIS office. Al Khaerat Village District of Tinombo Tada Moutong Parigi district, Central Sulawesi 38 people. Samples are some of the studied population or number of sections that represent for examination. Given a population of less than 100 people, the sample is drawn is that 38 people overall sample. Calculation results obtained determination coefficient of 0.871 when converted into percentage is 87.10 per cent in this case used Adjusted R Square (corrected value) as the independent variable three variables then the value of 0.867 if dikonfersi into percentage figures are obtained 86.70 percent and indicated the amount is quite high and means that the amount of 86.70 percent jointly independent variable can explain the variation of the dependent variable.
EFEKTIFITAS PELAYANAN PUBLIK PADA DINAS PERINDUSTRIAN PERDAGANGAN DAN PENANAMAN MODAL PROVINSI GORONTALO Pede, Albert
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study is intended to be a significant input for the lead in developing the apparatus. Iintuk purpose of this research is to know how to the development of personnel resources of government to the public service at the Department of Industry, Trade and Investment Gorontalo Province. The results obtained that the development of personnel resources in order to provide excellent service at the Department of Industry, Trade and Investment Gorontalo Province has been done by the party leadership, but still not optimally. In terms of the factors that influence the development of personnel in providing public services, facilities and infrastructure are still lacking to support the implementation of the tasks of the apparatus, such as buildings and not enough working space, office equipment still lacking or are damaged. Another factor is the ability of personnel to operate the equipment that is still less than the maximum.
TANGGUNG JAWAB AUDITOR DAN APLIKASI STANDAR SAS 82 DALAM PENCEGAHAN & PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN Rahmawati, Rahmawati; Maylen, Maylen; Lalo, Annas; Mediyati, Mediyati
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This paper discusses how the auditor's responsibilities, which set the standard for fraud detection financial statements of a company or government. Fraud is a phenomenon that a lot happens to intentionally manipulate financial statements with the aim tertenti, fraud becomes a problem and the responsibility of the auditor in mendetekdi fraud, in this paper presented several standards related to the auditor's responsibility standards, this paper is a review of previous articles related with fraud
EFEKTIFITAS PENGELOLAAN DANA SIMPAN PINJAM KELOMPOK KHUSUS PEREMPUAN (SPP) PADA UNIT PENGELOLAAN KEGIATAN PNPM DI KECAMATAN BUNTULIA KABUPATEN POHUWATO TAHUN 2011-2013 Anas, Muhammad
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study aimed to describe the effectiveness of the management of funds Savings and Loan Special group Women (SPP) in units of PNPM Event Management In District Buntulia Pohuwato 2011-2013. The benefits of this research is to provide information about the effectiveness of the activities undertaken members of Savings and Loans Special Women in District Buntulia Pohuwato and provide information to those who need the information. Data collecting primary data and secondary data. Primary data obtained by distributing questionnaires to the respondents, while secondary data obtained from the institutions associated with the research. The method of sampling is done by "cluster sampling". Respondents were chosen was a member of the women's savings groups. Total sample of 30 members of the women's savings groups. Based on the results of the study, showed that the effectiveness of women's savings groups in the District Kauditan relatively effective with a percentage of 93%. This means that all members of the group use the funds for productive activities by adding capital to businesses that they run in order to further develop the business.
ANALISIS SISTEM PENGENDALIAN INTERN TERMIN PROYEK PADA MUTIARA MAS Iskandar, Sultan
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the terms of the internal control system projects undertaken by the company PT. Mutiara Mas. While the analytical method used is comparative descriptive method that is an analysis that compares the internal control system of project terms tehadap elements of adequate internal controls. The results pembahsan in research that the admission procedure terms projects undertaken by the company PT. Mutiara Mas showing that the company in implementing the project acceptance procedures have not made the separation of functions between the financial section with receivables collection terms part of the project. Results of an analysis of the admission procedure terms projects the company has not perform authorization in the recording. So it can be said that the company in terms of revenue recognition procedures implementing the project yet reflect elements of internal control.
PENGARUH GAYA KEPEMIMPINAN DAN SUPERVISI KEPALA RUANGAN TERHADAP KINERJA PERAWAT DIRUMAHSAKIT NENE MALLOMO KABUPATEN SIDENRENG RAPPANG Suparta, Suparta
AKMEN Jurnal Ilmiah Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
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Abstract

This research aims to (1) Determine the influence of leadership style rooms partially on the performance of nurses in hospitals Nene Mallomo Sidrap Regency. (2) Determine the effect of the partial supervision of the head of the room to the performance of nurses in hospitals Nene Mallomo Sidrap Regency. (3) Know the style leadership, supervision of the head of the room simultaneously positive and significant impact on the performance of nurses in hospitals Nene Mallomo Sidrap Regency. This research Conducted in space inpatient hospital Nene Mallomo November to December 2014. This study used cross sectional design with a purposive sampling with 80 respondents. Questionnaires was used as data collection from respondents. With two independent variables (Leadership Style and Supervision), the test data were partial and multiple correlation analysis. Meanwhile, to measure how much influence among the independent variables on the dependent variable, it is done by multiple regression analysis. The conclusion of this study is the leadership style partially positive and significant impact on the performance of nurses in the Hospital Nene Mallomo Sidrap Regency.Supervisi positive and significant impact on the performance of nurses in the Hospital Nene Mallomo Sidrap Regency. Simultaneously  leadership style and will simultaneously Supervision affect the dependent variable (performance Nurse) contributes regression coefficient of 42,3%.

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