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INDONESIA
AKMEN Jurnal Ilmiah
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
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 10 No 2 (2013): AKMEN Jurnal Ilmiah" : 14 Documents clear
HUBUNGAN ANTARA PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIVITAS PENGENDALIAN BIAYA Martini, Andi Indra
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The objective of this research is to know and evaluate the concept of responsibility accounting applied as a tools of management at a service company in reaching effectiveness financial control and to analyze whether there are a relationship between applying responsibility accounting with the financial control effectiveness.  Research method the used is quantitative method with the survey technique, that is research method taking sample from one population and use questioner as a tools of data collecting, then processed, analyzed and also also compared to existing theory, while data examination used data examination and device of hypothesis examination. From result of research which writer have execute in five hotel in Tasikmalaya, the company have applied responsibility accountancy good enough, this matter can know pursuant to conditions which must be fulfilled. The final examination obtained from two center of responsibility in five hotel that become responder are that there are positive relationship between applying adequate responsibility accounting with the financial control effectiveness, with correlation level 60 % where examination conducted use the Correlation Coefficient Analysis rank Kendall.
PENGARUH KINERJA SISTEM TERHADAP KEPUASAN PENGGUNA PADA PT. BANK MUAMALAT INDONESIA Tbk Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the factors that can affect system performance user satisfaction system used in corporate banking services. This test uses the eight factors of information system performance. Summary of the results of this study are: the eight factors of system performance capability factor only personal information systems, support manajmen peak and the existence of information systems steering committee that has an influence on user satisfaction of the system, while the factor of user involvement in the system development process, the size of the organization, formalization development information systems, training and user education programs and location of department information system known to have no significant effect on user satisfaction system. In this study to test the hypothesis of associative / relationships used regression test. Data obtained through the deployment of 110 questionnaires to employees who use a computerized system T2KR (Tier 2 Qiblah Reengineering).
PENGARUH CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI Wawo, Andi
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting.  Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director.  Audit committee is presence of independent audit, while 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 independent variable consist of independent directors, audit committee and 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; The immediate of concentrated ownership at cut-off 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support but associated between audit committee and the informativeness of accounting can support.
PERAN KOMITE SEKOLAH DI SEKOLAH MENENGAH PERTAMA ISLAM TERPADU AL-FITYAN GOWA Yani, Ahmad
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This study aimed at discovering the description of the roles of school committee as advisory agency, supporting, controlling, mediator, and examining the effectiveness on the implementation of the roles of the committee at integrated Islamic Junior School (SMP IT) Al-Fityan Gowa. The result of the study revealed that (1) the roles of the school committe at SMP IT Al-Fityan Gowa based on the aspect of education qualification and the number of school committee  was considered capable to run the roles based on four indicators as advisory agency, supporting, controlling, mediator. However, the fact was different with the reality which revealed that the school committee  was categorized  as minim to due to several factors, among others were:   a) lack of socialization as the roles and functions of school committee to parents of refresentative of parents, society and stakeholder, b) the committee was yet supportet by other organization as AD/ART  and office space, and c) the committee was mostly busy with other activities in other place which gave contribution on the implementation of the roles of the committee; (2) the effectiveness of the rolesof the committee based on the indicators of the implementation of the roles of committee was on the stage of parcitipated in providing consideration in terms of giving feedback and ratification on RAPBS, and RKS/RPS as well as providing financial support of BPP Monthly. As is role as a controller, the comite merely monitor the implementation of the school program and the result of the learning; whereas, its roles as a mediator ws merely conducted when it related to the mediation between the parent and the school.
PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN PADA PT. POS INDONESIA (PERSERO) DI MAKASSAR H. Ahmad, Ibrahim
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This study aims to clarify the application of the accounting system to determine responsibility, as a means of controlling the PT POS Indonesia (Persero) in Makassar. This study used a descriptive approach quantitatively using comparative analysis (comparative analysis), it means comparing the practice with the theoretical framework implemented by PT POS Indonesia (Persero) in Makassar, especially with regard to the application of responsibility accounting systems. In a responsibility accounting system master budget consists of three components, namely the operating budget, capital budget, and financial budget, while the PT Pos Indonesia (Persero) Makassar only made ​​two types of budgets, the budget exploitation/load operational cost centers and revenue centers and investment budgets that support the company's investment. Reporting budget performance on PT Pos Indonesia (Persero) Makassar is a matter of accountability and valuation for managers who prepared a report on the realization of its management fee, the report includes budget realization, the realization and the deviation of each element
ANALISIS PENGARU KINERJA KEUANGAN TERHADAP PENINGKATAN LABA PADA PT. PEDERAL FINANCE CABANG MAKASSAR Mannaga, Idham
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This research used time series data from Bank Indonesia’s year’s published financial report of Devisa Bank. After passed the purposive sample phase, the number of valid sample is 20 banks. This research used multiple regression analysis toanalyse the data.  F test shows that in simultant variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operations Expenses to Operation Income( BOPO) and Loan to Deposit Ratio (LDR), influence Profit Growth. And partially with t test show that Capital Adequacy Ratio (CAR) has significant toward Profit Growth, Non Performing Loan (NPL) has significant toward Return Profit Growth, Operations Expenses to Operation Income ( BOPO) has a significant toward Profit Growth and Loan to deposit Ratio (LDR) has significant toward Profit Growth in Devisa Bank. The result of the research is expected to be a consideration to the company management to manage the company.
ANALISIS KINERJA KEUANGAN PADA BPRS NIAGA MADANI CABANG MAROS Khalik, Abdul
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the financial performance of Bank Niaga SRB Maros Civil Branch and to determine the maximum financial contribution to the company in carrying out its activities in the SRB Commerce Branch Madani Maros. The results showed that the growth trend in the analysis for 3 (three) years showed that the SRB Bank Niaga branch Madani Maros its financial performance is still very good when viewed from the aspect of growth. In the ratio analysis method CAMEL SRB Bank Niaga Madani still very good, because it is still above the CAR set by Bank Indonesia at 8%, the higher the value of CAR, then the better capital. In the aspect of asset quality, Earning and liquidity aspects are still very good, just needs to be improved fundingya management, so that profits increased from year to year.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA KOPERASI SIMPAN PINJAM MULTI NIAGA MAKASSAR Maryadi, Maryadi
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

Customer satisfaction is a condition in which the desires, expectations and customer requirements are met. A service rated satisfactory if the service can meet the needs and expectations of customers. Measuring customer satisfaction is a key element in delivering a better, more efficient and more effective. If customers are not satisfied with the services provided, the service can certainly be ineffective and inefficient. Quality of service can be considered as fulfilling the needs and desires of consumers and accuracy of delivery to consumer expectations mengembangi
SISTEM PEMBERDAYAAN MASYARAKAT NELAYAN DI KABUPATEN TAKALAR Akil, Nasriah
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

Development as a process of social change to the order of a society which is considered better is not a new phenomenon, because the process involves the construction of improvements. In other words, development is a process of changes and its planned growth into improvements oriented toward modernization, nation building and socio-economic progress.
ANALISIS BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PT. BANK NEGARA INDONESIA (Persero) Tbk CABANG MAKASSAR Rasyid, Hj. Nuraini
AKMEN Jurnal Ilmiah Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
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Abstract

This study aims to 1), to determine whether the company's operating costs have been managed effectively, 2), to determine the factors that affect the cost of operating what the company's financial performance. From the research menunjukkanBiaya-costs incurred by the company during the last three years tends to increase with the increasing amount of its assets, while net income generated in 2012 a decline, in 2011 the company generated earnings power has increased, and in 2012 re-experiencing decline. The decline was due to the greater percentage decline than the percentage decrease in NPM ATO companies, Year 2011 Net Profit Margin increased to 31.65%. In 2012 NPM decreased derastis obtained from the previous year. This is due to the net operating income fell derastisnya as a result of the increase in operating expenses, in 2010 each dollar of assets the company can generate interest income of Rp. 0.0556. Then in 2011 increased to Rp. 0.0715. For the year 2012 dropped to only Rp. 0.0625. The decline was due to lower revenues while increasing the amount of assets

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