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Contact Name
Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
Phone
-
Journal Mail Official
iqbal@stienobel-indonesia.ac.id
Editorial Address
-
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 14 Documents
Search results for , issue " Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah" : 14 Documents clear
PENGARUH EKSPOR TERHADAP PERTUMBUHAN EKONOMI DI SULAWESI SELATAN PADA TAHUN 2010-2012 Badaruddin, Badaruddin
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The success of development characterized by high economic growth. Economic growth is expected to improve factors - factors of production, which stimulates economic development on a large scale. This study aims to determine how much influence these variable exports for economic growth in South Sulawesi using several theories and the results of previous research on economic growth. Variables examined exports using time series data for the period 2010 - 2012 and analyzed using Ordinary Least Square method. The study found that government spending variable exports have a positive and significant impact on economic growth.
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR TINGKAT PROFITABILITAS PADA PT. PLN (PERSERO) AREA MAKASSAR Hasti, Astuty
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

Technological development increasing rapidly caused the need for expertise in analyzing financial statements. Therefore the company is required to select the information in the vast network to determine the current condition of the company and the estimates of future conditions. Analyze financial statement can help the parties interested in selecting and evaluating information and just focus with such information, so that each company is required to improve its competitiveness by encouraging each company to improve the quality of both the quality of services and quality of products. But in fact, virtually all companies experience the same problem, namely how to allocate their resources effectively and efficiently in order to achieve company goals is to obtain the maximum profit to maintain the existence of company.
PENGARUH INTEGRITAS DAN KOMPETENSI AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN PADA INSPEKTORAT PROVINSI SULAWESI- SELATAN Basar, Nur Fatma
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

Integrity and Competence Auditor influence on the Quality Examination in South Sulawesi Provincial Inspectorate. This study aimed to analyze the effect of integrity and competence of the auditors on the quality of the examination results on the inspectorate South Sulawesi, and to analyze which variables are dominant. Gathering data using questionnaires distributed to 93 respondents, while questionnaire to restore as much as 73. Of these respondents, there are 42 people or 57.53% aged over 40 years, while the remaining <40 years. Male respondents as many as 48 people or 65.75% and women by 25 people or 34.25%. Working period 1-10 years as many as 33 people or 45.21%, and 55.79% above 10-year tenure. Group III as many as 53 people (72.60%) while the rest of class I, II, and IV. S1 education level as many as 45 people, or approximately 61.64%, while the remainder had high school education, Diploma, and Magister. Training of the most widely followed as much as two times the number of 24 people (32.88%). The results showed that either simultaneously or in partial, Integrity and Competence positive and significant impact on the quality of the results of the Inspectorate of South Sulawesi province. Thus, the first hypothesis is proven research. Of two independent variables used in the quality of the examination, competency variables that have a dominant influence on the quality of the examination results in the Inspectorate of South Sulawesi province. Thus, the second hypothesis of this study is proven.
KEPUASAN NASABAH DENGAN LAYANAN 24 JAM PADA PT. BANK MANDIRI (PERSERO) TBK. CABANG MAKASSAR Indriasari, Dewi Pratiwi
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

The research goal is to determine and analyze the extent to which 24-hour banking service in PT. Bank Mandiri (Persero) Tbk. Makassar branch Panakukang affect the satisfaction of its customers, while the usefulness of the research is as inputs for PT. Bank Mandiri (Persero) Tbk. BRANCH Makassar Panakukang particular and for PT. Bank Mandiri (Persero) Tbk. Generally, about customer satisfaction banking services 24 hours of issuance. Results of the study can be used by observers of the banking issues, to assess the further development of information technology, especially the banking sector. Based on the analysis, it can be seen that Ho is rejected and Ha accepted. That proves that ATM Mandiri is very significant to give satisfaction to the customers of PT. Bank Mandiri (Persero) Tbk. BRANCH Panakukang Makassar. Based on the discussion above it can be concluded that the 24-hour banking services the bank has been very significant to give satisfaction to customers of PT. Bank Mandiri (Persero) Tbk. BRANCH Panakukang Makassar.
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) (Studi Empirik Pada PT. Semen Tonasa Kabupaten Pangkep) Ibrahim, Ibrahim
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

The aim of this study was to analyze the effect of the independence of the professionalism of an internal auditor to detect fraud (fraud) in the cement company located in Sulawesi Selatan.Metode analysis is test data quality, classic assumption test, hypothesis testing, regression analysis, the coefficient determination, and significant test and test simultaneously. Based on the partial test results between the independence of the internal auditor with the detection of fraud, especially in PT. Semen Tonasa Pangkep significant and positive effect. It can be said that the more the independence of the internal auditor would be able to prevent the detection of fraud occurring within the company. Thus the hypothesis is proven. Results of regression test between the professionalism of internal auditors with the detection of fraud, which is partially no significant effect between the internal auditor's professionalism in conducting the detection of fraud that occurred in PT. Semen Tonasa Pangkep. Thus the hypothesis is proven.
PENGARUH TENAGA KERJA PEREMPUAN PENJUAL TIRAM TERHADAP PENDAPATAN RUMAH TANGGA DI KABUPATEN BARRU Fitriany, Fitriany
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the effect of oyster sellers of Labor Women Against Household Income in the Village District of Barru. This study uses the labor of women oyster sellers as independent variables and the household income as the dependent variable. The population in this study is the overall female housewife of Barru as many as 50 people and research samples was determined at 28 people. To facilitate data collection, the researcher using observation, documentation, and interviews. The data analysis technique used is a simple regression analysis. Results of analysis in this study theorized that women's employment oyster sellers significantly affect household income in the village of Barru because the value of T-count is greater than the value of the T-table (17.848> 1.68) and a significance value <from 0,05.dan, contributing its influence is approximately 93%.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN KREDIT SPARE PART PT. LILI INDAH PRIMA KARYA Rahmat, Rahmat
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study was to determine how the implementation of the accounting system of credit purchase spare parts that exist in the company, to know the problems of credit purchases in the company, advising on credit purchase accounting system required by the company. The research was conducted at PT. Lili Indah Karya Prima starting May - June 2015. The procedure adopted to achieve the objective of this study is to decipher and compare between the implementation of accounting information systems Purchase credits spare parts, especially to meet the objective of the internal control system implemented companies with enterprise systems with accounting information systems Credit Purchase spare parts, especially to meet the goal of controlling system intern. From the results of research and analysis has been done, it can be concluded that PT. Beautiful lily Prima Karya has a credit purchase accounting system on the spare parts that support but still require development, existing problems due to a lack of internal control system. Credit purchase system design, adjusted to the functional aspects so as to facilitate the recording.
PENGARUH PRAKTEK MANAJEMEN LABA DAN RASIO PROFITABILITAS TERHADAP PERINGKAT OBLIGASI DI PASAR KREDIT INDONESIA Nuraisyah, Nuraisyah
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

Effect of Earnings Management and Corporate Profitability Ratios Against Ranked Bonds in the credit markets Indonesia. This study with the aim to (1) analyze the effect of earnings management on bond ratings, (2) analyze the effect of the ratio of profitability to bond ratings. This study uses quantitative data, ie the data 54 qualified financial reports from 18 companies sampled and data research company bond rating on Capital Market Information Center (PIPM) database Makassar and bond rating companies listed on the OTC-FIS Stock Indonesia Stock for the period 2009 to 2011. Of these at select analysis data used is multiple regression analysis. The results showed that: (1) earnings management and significant negative effect on bond ratings, (2) profitability ratios positive and significant effect on bond ratings. This means that the management company is expected to minimize earnings management and focus on improving profitability. because according to the results of the study found that earnings management will lead to lower bond ratings and higher profitability ratio that will increase the rating of bonds.
MENGGUNAKAN PENDEKATAN NILAI INTRINSIK TERHADAP KEPUTUSAN JUAL ATAU BELI SAHAM PT. KIMIA FARMA Karim, Kurniati
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

Objective is to determine the intrinsic value or stock price should be and to determine investment decisions to be taken when it is compared with the market price, if the stock price is at a position overvalued or undervalued, while the usefulness of writing that is as material for potential investors / investors in making investment decisions, and as reference materials and library materials for those who want to do research with the same object. The analysis showed that the intrinsic value in 2012 amounted to Rp 9.34 (that is intrinsic value (the actual value of the stock PT.Kimia FARMA, Tbk in 2012 amounted Rp9,34, this results in the can after calculating intrinsic value approach the present value. So if the stock price above the intrinsic value, the investor can sell, while conversely if it is below the intrinsic value then you should survive or bought from other investors. PT. Kimia share price interval FARMA, Tbk for 2012 is Rp209,38 s / d 275.36 per share with a 95% confidence level. It means that in 2008 the share price PT.Kimia FARMA, Tbk forecast to fluctuate from a low of Rp209,38 per share to the highest point of Rp 275.36 per share. Then linked to the first discussion above, so that the stock price above intrinsic value will reach a maximum at the highest price range is 275.36, and decreased to the lowest range of 209.38
ANALISIS EFISIENSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SERAM BAGIAN TIMUR Faud, Muhammad Ramli
AKMEN Jurnal Ilmiah Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
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Abstract

Effectiveness and efficiency, contribution analysis, revenue daerah.Penelitian is a case study in East Seram District entitled "Effectiveness and Efficiency Analysis of Local Tax Revenue Increase In Effort East Seram District The aim of this study to analyze and provide solutions to the effectiveness and efficiency of tax revenue daerahserta to analyze the contribution of local tax revenues to total local revenues East Seram District analysis tool is used is to calculate and analyze the effectiveness and efficiency of each local taxes as well as calculate and analyze the contribution of each to the total local taxes and local taxes total local revenues in East Seram District The results of calculation from 2009 through 2014, the local tax is always effective is the restaurant tax, entertainment tax and advertisement tax. For hotel tax, street lighting tax, and the tax registration of the company there are in a given year effectiveness rate calculation results are not 100% effective and it means not the tax collection. For the calculation of the level of efficiency of street lighting tax only the most efficient, while other local taxes in Banjarmasin can be said in general is not efficient because the costs incurred in excess of the permissible batasmaksimal 5%. Calculation of the contribution each. each local taxes to total tax area as a whole suggests that the contribution of each year is always fluctuating, there are increasing and there is decreased. Daerahterhadap tax contribution of local revenues also constantly fluctuating, although when viewed regional tax revenue each year is increasing. From the analysis it can be concluded that the level of effectiveness of local taxes are high in East Seram District proven to increase revenue, although there are some areas that particular year tax tax collection is ineffective. From the analysis of the level of efficiency, it can be concluded that the performance of local governments in the management of the costs of obtaining revenue from local taxes not everything can be said to be efficient. For local taxes that provide the greatest contribution is tax and street lighting that gives the smallest contribution is tax registration of companies. Of the total revenue, the largest contribution comes from local tax revenue. Each year local tax contribution to reach 50% of the overall total revenue aslidaerah. Based on the above conclusion, it should be repaired again the performance of tax collection area. The effectiveness and efficiency always endeavored to increase each year so that it will have an impact on increasing local revenue district sinister East Section

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