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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.
Arjuna Subject : -
Articles 15 Documents
Search results for , issue " Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah" : 15 Documents clear
DAMPAK E-COMMERCE ATAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN Hanafie, Hadriana
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study aims: to study and analyze the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar. This study used a qualitative descriptive analysis method. The research data used were obtained from the Tax Office (KPP) Pratama South Makassar. The results of this study show that: the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar rated good because tax revenue has increased every year. This is due to the compliance and awareness of taxpayers (WP) as the perpetrators of e-commerce transactions to pay his taxes every year, this may happen because the payment of taxes through e-commerce systems can be easily, quickly, saving time and costs, and to do each time, so the potential tax revenue can be collected optimally by upholding the principle of social justice and provide excellent service to taxpayers (WP), it creates a transparency that can minimize any fraud, leakage and fraud (KKN) in tax revenue in the tax Office (KPP) Pratama South Makassar.
ANALISIS BEBAN KERJA DAN KEBUTUHAN PEGAWAI PADA PERUSAHAAN DAERAH PARKIR MAKASSAR RAYA KOTA MAKASSAR Mariah, Mariah; Ridwan, Ridwan
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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The purpose of this study is to provide an instrument in the process of institutional restructuring in PD Parkir Raya Makassar, by assessing the workload of Unit, the results of which will be used as the material (input) for land-use planning process / improvement of the organizational structure and staffing. It also aims to obtain information about the efficiency and work performance unit / organizational unit / office holders and their use in order to improve the quality of employees. The scope of work includes the load measurement workload across existing employees within the scope of PD. Parkir Makassar Raya both Organic Employees, Employee Contracts and Employees with research methods using the effective working hours, the hours of work that should be filled with work to produce a good product is concrete or abstract (object or service). The results of this study indicate that PD Parking Makassar Kingdom in 2016 this number workload of 121 945 man hours (OJ), the number of employee needs as many as 87 people, while employees who have as many as 76 people, so the PD Parkir Makassar Raya shortage of staff as 11 people.
PENGARUH SUMBER INFORMASI TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN TABUNGAN BRITAMA Rosanti, Novita
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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Abstract

The study aims to determine the influence of resources on the customer's decision to use the savings Britama, and know the most dominant sources of information that influence the customer's decision. Data are obtained from the primary data with questioning techniques. Saving all customers of the population. Determination of the number of samples using the formula Slovin and obtained as many as 100 people Penyebarann ​​questionnaire using accidental sampling technique. The analytical method used is quantitative analysis with multiple linear regression and test of data using Validity Test, Test Reliability Test, T (t-test), Test Asumsik Classical and Simultaneous Testing. The results showed that the source of positive influence is not significant personal, commercial sources and no significant negative effect, public resources and significant positive effect, as well as the source of the experimental positive and significant impact. Source Experimental become the most dominant variable in influencing the customer's decision to use the savings Britama.
PENGARUH LINGKUNGAN KERJA, PENGETAHUAN DAN DISIPLIN KERJA TERHADAP PRESTASI KERJA PEGAWAI BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI SELATAN Basalamah, Indira
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study were 1) to analyze the influence of the work environment, knowledge and discipline on the performance of employees of Regional Employment Board of South Sulawesi province, and 2) to analyze the most dominant variables affect the job performance of employees Regional Employment Board of South Sulawesi province. The analytical method used in this research is the method of multiple regression analysis. Data were obtained from the employees of the Regional Employment Board of South Sulawesi province. The research approach is causal explanatory approach. The results of this study show that: 1) the results of regression analysis showed that the work environment positive and significant effect on the performance of employees of Regional Employment Board of South Sulawesi province. This shows that with a good working environment in the work will obtain work performance of employees is also good while with a work environment that is low will generate work performance of employees is low, 2) the results of regression analysis showed that knowledge variable positive and significant effect on work performance employees of the Regional Employment Board of South Sulawesi province. From the results of this study indicate that the better knowledge, the better the job performance of employees Regional Employment Board of South Sulawesi province and is the most dominant variable influence on the performance of employees of Regional Employment Board of South Sulawesi province, and 3) the results of regression analysis showed that the variables labor discipline positive and significant effect on the performance of employees of Regional employment Board of South Sulawesi province. From the results of this study indicate that employees with high work performance can be explained because it has a high work discipline both in planning, implementing and evaluating a whole series of jobs in the Regional Employment Board of South Sulawesi province.
FAKTOR-FAKTOR YANG MEMENGARUHI KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN TAKALAR Abdullah, M. Wahyuddin
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study was to: 1) To determine the effect of human resources to the reliability of financial reporting of local government, 2) To determine the effect of the use of information technology to the reliability of financial reporting of local government, 3) To determine the influence of the internal control system of the reliability of financial reporting of local government , 4) To determine the effect of the application of the accrual basis to the reliability of financial reporting of local government. The author uses a quantitative approach to address these problems using primary data in the form of a questionnaire distributed to all respondents. Respondents in this study is the head SKPD, Head of Finance and Staff Division of Accounting / Finance Administration throughout SKPD contained in Takalar. The number of questionnaires issued in this study were 50 pieces of questionnaires sent to 35 SKPD in Takalar. But after going through the questionnaire collection phase, was only obtained 46 respondents who returned. Data used in this research is primary data obtained from the respondents on the questionnaire that was sent directly to each SKPD. Before analyzing the data, researchers to test the validity and reliability of the 30 respondents to indicate the extent to which the questionnaire can be trusted and relied upon. The data analysis technique used in this study is multiple regression analysis techniques. Results of testing the hypothesis in this study indicate that human resource capacity and utilization of information technology does not affect the reliability of financial reporting of local government. However, the internal control system and the implementation of accrual based in this study significantly affect the reliability of financial reporting local government.
EFEKTIVITAS KEMITRAAN PT. PLN (Persero) RANTING RAPPANG DENGAN KUD DALAM PENAGIHAN REKENING LISTRIK Daga, Rosnaini
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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: Is the problem in research partnerships PT. PLN (Persero) Branch Rappang with KUD in the collection of electricity bills has been effective The purpose of this study was to analyze the effectiveness of the partnership PT. PLN (Persero) Branch Rappang with KUD in the collection of electricity bills. Data collection methods used in this research is the method of documentation, by collecting documents or records billing realization of electricity bills in 2013 - 2014 in the payments received by KUD. The analytical method used in this research is qualitative descriptive analysis and effectiveness analysis. Descriptive qualitative analysis is an analysis that illustrates the effectiveness of the partnership PT. PLN (Persero) Branch Rappang in cooperation with KUD electricity billing. The results based on the analysis of the effectiveness of the partnership PT. PLN (Persero) Branch Rappang with KUD in the collection of electricity bills has been effective. Due to the realization in 2013 reached 95% and in 2014 amounted to 96.44%.
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP LABA PADA PT BANK RAKYAT INDONESIA (PERSERO) Tbk. UNIT MANGGALA MAKASSAR Ibrahim, Ibrahim
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the effect of the interest rate of credit to profit at PT Bank Rakyat Indonesia (Persero) Tbk Unit Mangala Makassar). This study uses secondary data reporting changes in income and interest rates from Bank BRI Unit Mangala in Makassar. Data were analyzed with descriptive quantitative method, then used a simple linear regression analysis model to see the effect of the interest rate on profits. The results showed that 1. Factors interest rate effect on profit at PT Bank Rakyat Indonesia (Persero), Tbk Unit Mangala in Makassar. 2. The decline in mortgage interest rates will not mean lower profits, but instead raise bank.3 profit. Increased lending rates will allow a decrease in profit, due to high lending rates.
HUBUNGAN LINGKUNGAN KERJA NON FISIK, KEMAMPUAN KERJA DENGAN KINERJA PEGAWAI KELURAHAN KILONGAN KECAMATAN LUWUK UTARA KABUPATEN BANGGAI Latuba, Jurtan
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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The purpose of this study is to determine whether the non-physical work environment, the ability to work related to the district office employee performance kilongan District of North Luwuk Banggai .. The sample in this study are civil servants Kilongan District Office District of North Luwuk totaling 16 people. Data were analyzed descriptively quantitatively using frequency tables and Pearson Product Moment Correlation analysis. Based on the results of the research found that non-physical work environment variables (X1) and employability (X2) have a relationship with employee performance at the Village Office Kilongan Luwuk District of North. The results showed that the correlation between non-physical work environment with the performance of employees is 0.928, while the relationship between the ability to work with the employee's performance is 0.919, which means that two independent variables have a very strong relationship with employee performance.
ANALISIS KINERJA KEUANGAN PT ALAM SUTERA Pendekatan Economic Value Added Mointi, Renny
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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Abstract

PT Alam Sutera with the approach of Economic Value Added (EVA), wherein the method of analysis used is descriptive quantitative by using Economic Value Added (EVA), data used is data obtained by way of documentation during the period 2010 to 2012. The analysis showed that PT Alam Sutera in 2010 to 2012 created the Economic value added is positive. This shows that the financial performance of PT Alam Sutera, using the approach of Economic Value Added (EVA) showed a good value.
ANALISIS KEBUTUHAN MODAL KERJA PADA CV. BINTANG TIMUR JAYA DI MAKASSAR Murniati, Sitti
AKMEN Jurnal Ilmiah Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
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The aim of this research was to determine the level of working capital at CV. Bintang Timur Jaya Makassar. The analytical method used in this research is quantitative descriptive analysis. The results of analysis show that working capital requirements which must be owned by the CV. Bintang Timur Jaya in Makassar for 2015 amounted to USD 64,043,539.00. Working capital available in the company (current assets listed on the balance sheet as of December 31, 2014) is Rp 114,148,641.00. CV. Bintang Timur Jaya in Makassar for 2015 had excess working capital of Rp 114,148,641.00. This shows that the working capital provided more than enough in the amount of USD 50,105,102.00 which means that a sufficient working capital or allow the company to operate economically and is not experiencing financial difficulties, for example, to cover the losses and able to cope crisis or emergency without jeopardizing the company's financial condition.

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