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Nobel
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nobel@stienobel-indonesia.ac.id
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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 4 (2015): AKMEN Jurnal Ilmiah" : 15 Documents clear
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Amin, Asbi
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth  turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based  on the results of partial or test  T,  cash turnover  variable,   inventory turnover and sales growth is  not significant effect on profitability.
PERBANDINGAN KINERJA PERUSAHAAN SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hariyanti, Hariyanti
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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This study aimed to analyze the company's performance before and after the merger are listed on the Indonesia Stock Exchange. Financial performance is measured using financial ratios, namely: current ratio, total asset turnover, debt to total assets, operating profit margin, return on investment, return on equity, and stock return around the announcement of the merger. Merger is a merger of two or more companies into one force to strengthen the company's position. In this study, the data used is secondary data. While the population of this study included a public company listed on the Stock Exchange were once merged, and the company announced that its activities in the period 2000-2004. The sampling method used in this research is purposive sampling, there are 20 companies included in the research criteria. Data analysis techniques used to answer the hypothesis is using parametric statistical tests two different test average by using the t test. The results of the analysis proves that the current ratio, total asset turnover, debt to total assets, net profit margin, return on investment and return on equity increased while operating profit margin declined after the merger. Stock returns before and after the merger increases, it is evident after the merger the share price increased and a significant influence on the company's performance
PENGGUNAAN ALAT STATISTIK DALAM RANGKA PENGENDALIAN KUALITAS PRODUK MARMER PADA PT. MAKASSAR MARMER MULIA INDAH Abadi, Indra
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

PT. Makassar Marmer Mulia Indah is a company engaged in manufacturing that produce marble. In order to maintain the confidence of consumers, in 2000, the company has obtained ISO 9001: 2000. The fact that it happens that the percentage of damage to marble products for each type of product on average above 6% or it can be concluded that the production process is not progressing normally. To determine the control system is functioning properly then use statistical tools and supported by the data sheet, histogram, control chart, Pareto diagram and fish bone diagram
ANALISIS TINGKAT PERPUTARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PADA PT. PANAIKANG MOTOR PERKASA DI MAKASSAR Azis, Indrawan; Nizela, Andi Harnezia
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

The title of research was discussed on  November 19th , 2014 and has been approved to do research on PT. Panaikang Motor Perkasa road A.P Pettarani  number 21. The time used for this study is approximately two months. Receivables are accrued revenue due to credit sales transactions . Receivables that are too large can hurt the company, because working capital is embedded in the accounts is too large will result in reduced liquidity of the company. The primary objective of this study was to determine the level of accounts receivable turnover to internal control at PT. Panaikang Motor Perkasa. This study used a descriptive quantitative analysis method, the method of analysis in testing the accounts receivable turnover rate is receivable turnover (RTO), Average collection period (ACP), and ratio of ratio of arrears billing will then be compared with the internal control over accounts running on PT. Panaikang Motor Perkasa. The results obtained from this study is the accounts receivable turnover rate in PT. Panaikang Motor Perkasa relatively slow in Makassar Calculations RTO decreased from the year 2009 to the year 2010, which exceeds the ACP calculation of the average standard set time billing company, the calculation of the ratio of arrears and billing ratio shows the number of the nominal value of the receivables in arrears major in 2010, as well as internal controls for receivables that have not been going well caused because too many policies and lack of monitoring of management's internal controls over accounts receivable
POLITIK HUKUM PERENCANAAN PROGRAM LEGISLASI NASIONAL DI INDONESIA Muslimah, Muslimah
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

National legislative program as instruments for drafting legislation is one important element in the development of the legal framework, particularly in the context of legal materials (legal substance) .it Law-making starting from planning, through national legislation program. Therefore the national legislation program is expected to guide and control the preparation of legislation mengikt all competent institutions shape. Thus the importance of the national legislation program in the order of formation of the legislation, since the enactment of Law No. 10 of 2004 and the kemudaian replaced by Law No. 12 of 2011, the national legislation is set to be one of the conditions or processes that must be passed in the establishment of laws OF. It can be seen in the sound of article 16 of Law No. 12 of 2011 which confirms that the planning of lawmaking be done in the national legislation
EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN MANISA KECAMATAN BARANTI KABUPATEN SIDENRENG RAPPANG Nurhayati Amir, Erfina
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

Effectiveness of Property Tax collection in the village of Manisa Sidenreng Rappang. The background of this study is the lack of public participation in the payment of property tax. This research aims to determine the effectiveness of the implementation of property tax collection and to determine the factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang. The population in this study is the head of the family in the Village Manisa using stratifid random sampling or random sampling. Data collection techniques used in this study is observation, interviews, questionnaires, and literature. The collected data is then used by means of qualitative data analysis techniques to the table percentage. The results of this study show that the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang categorized very effective with a percentage of 76.75%. Factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang is the time factor with an average percentage of 71.25%, a factor precision and accuracy with an average percentage of 76.02%, and the factor ways and customs or style of service providers with an average percentage of 76.02%.
ANALISIS KEMAMPUAN INTELEKTUAN DOSEN DAN METODE MENGAJAR MEMPENGARUHI MOTIVASI BELAJAR BAHASA INGGRIS MAHASISWA STIE AMKOP MAKASSAR Firman, Firman
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

The results reveal that the value of r2 is 0,292 or (29.2%) means that the variance of the dependent variable that can be explained independent of 29.2%, while 71.8% is explained by other variables not examined in this study
MODEL DAN PRAKTEK PROSES KEBIJAKAN STRATEGIS DI INDONESIA : STUDI KASUS MANAJEMEN STRATEGIS DI PEMERINTAH PUSAT INDONESIA (2009-2012) Aris, Affandy Agusman
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

Since 1998, the Indonesian government has introduced an approach to Strategic Management under Government Regulation No. 108/200 government has not evaluated the experience with this strategy. However, in 2009, President Yudhoyono's administration introduced a new approach called Medium Term Development Plan (RPJMD) -Planning Long Term Development. The interesting question regards compliance with the government's strategic plan. In other words, is the continued implementation of the strategic plan? In this paper, the authors investigated the experiences with efforts to introduce the model and practice of Strategic Management in the public sector Indonesia, in particular aspects of the process and tools. The method used in this study is historical and descriptive using casual circle model system dynamics method. The study found that the strategic planning model implemented by the government is a linear process model associated with the key success factors of leadership, professional coordination between government units and complete process monitoring and instruments: planning, implementation and evaluation
TINJAUAN HUKUM TERHADAP ADVOKAD DALAM MELAKUKAN PENGAJUAN PERMOHONAN PENANGGUHAN PENAHANAN DENGAN JAMINAN ORANG Nasir, Muh.
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

Legal review of advocates in doing suspension of application of warranties with arrest people (Study In The Office Peradi Gorontalo City), The Obstacles Faced Advocates In Doing Filing Request Suspension Detention With Assurance Person. The theme options against the background because there is no definite arrangement on the Crime of what can be done surety that led to injustice and cause problems, for example, by an initial survey conducted by the Detention Suspension PERADI pengguhan Gorontalo There are 12 cases of detention on bail by the year 2014- 2015. Of the eight (8) cases occurred in 4 cases declined over the suspension of his detention. Such reference to the above, of course there are constraints that caused the rejection of the application for suspension of detention, the reasons are needed to do more in-depth research on the application for suspension of detention on bail filed by the Advocates. This study aimed to identify and analyze what the problem Advocates of doing filing of applications for suspension of detention on bail people and also to analyze and determine what Advocate efforts in tackling the obstacles that arise. This type of approach is used to understand, simplify as well as facilitate the Law is an empirical study using sociological juridical approach. Primary Data Obtained by conducting a live interview with the Advocate PERADI Gorontalo ever do surety. While the secondary data obtained by obtaining the data using written sources, namely by searching files surety that ever done PERADI Gorontalo to be able to obtain the amount of the surety who've done PERADI Gorontalo, legislation, literature relating to Constraint faced Advocates In Doing Filing Request Suspension Detention With Assurance person.
PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KPP MADYA MAKASSAR Rabiyah, Ulfa
AKMEN Jurnal Ilmiah Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
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Abstract

Influence of Tax Audit, Self Assessment System and Tax Awareness to Taxpayer Compliance In KPP Madya Makassar. This study aims to identify and analyze the partial effect of Tax Audit, the tax officer service and Tax Awareness to Taxpayer Compliance In KPP Madya Makassar. The variable in this study is the Tax Audit (X1) Self Assessment System (X2) Tax Awareness (X3) and the Taxpayer Compliance (Y). The data used in this research is primary data obtained from the taxpayer through questionnaires and interviews and secondary data obtained from the KPP Madya Makassar closely connected with the study. The analytical method used is multiple linear regression analysis with the help of statistical program SPSS version 16.0. The results showed that the partial of Tax Audit has positive and significant impact on the Taxpayer Compliance, Self Assessment System and significant positive effect on the Taxpayer Compliance and Tax Awareness has positive and significant impact on taxpayer compliance in KPP Madya Makassar.  

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