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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 15 Documents
Search results for , issue " Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah" : 15 Documents clear
PENGARUH MOTIVASI EKSTRINSIK TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR BARAT MAKASSAR Arfiany, Arfiany
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The purpose of this research is to know the impact of extrinsic motivation on the performance of Tax Service Office (KPP) Pratama Makassar Barat in Makassar. The method used in this research is Likert Scale is used to measure attitudes, opinions and perceptions of a person or group of people about social phenomena. To know the degree of relationship between X with Y is used correlation coefficient. The result of this research is extrinsic motivation in Tax Office (KPP) Pratama Makassar Barat in Makassar is in low category seen from incentive aspect, job security, working condition, job status, social relationship and social security. Performance of employees in the office of Tax Service Office (KPP) Pratama Makassar Barat in Makassar is in the low category this is evident from the quality, quantity and timeliness. Extrinsic motivation has an effect on employee performance where the extrinsic motivation decreases, hence the performance of employees at Tax Service Office (KPP) Pratama Makassar Barat in Makassar will decrease also, proved from result of hypothesis testing of research with significant level 5% with dk = n-2
KERANGKA HUBUNGAN KEPEMIMPINAN TRANSFORMASIONAL, MANAJEMEN PENGETAHUAN DAN HUMAN CAPITAL Tenrisau, Muhammad Akhsan
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

With the intention of achieving sustained competitive advantage through developing human capital, organizations focus on developing transformational leaders and employing knowledge management. To take part in this matter, this paper aims to explore leadership and knowledge management literatures to study the interrelationship between transformational leadership, knowledge management, and employee-perceived human capital benefit.
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hanafie, Hadriana
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

The objective of this research is to know and analyze whether profitability ratios in Textile and Garment Industry can be used to assess company's financial performance in Indonesia Stock Exchange. The analytical method used is quantitative descriptive analysis. The results of this study indicate that: the profitability ratios of Textile and Garment Industries listed on the Indonesia Stock Exchange for 3 years ie in 2013 until 2015 is good, which is shown by cost of goods sold and gross profit and income before taxes have increased considerably although still fluctuate every year.
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Akob, Rezki Arianty
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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This study aims to identify and analyze The Effect of Capital Structure and Managerial Ownership on Dividend Policy in Manufacturing Company in Indonesia Stock Exchange. This research was conducted at all manufacturing companies in the Indonesia Stock Exchange. The amount of the total sample of 14 companies with over 5 years of data collection, through a purposive sampling method. To achieve these objectives, the method used descriptive analysis, due diligence research instrument (classical assumption), multiple regression analysis, and hypothesis testing (test f) simultaneously / together and (t test) partial / alone. Based on the results of data analysis and hypothesis testing showed that the F test results indicate that variables consisting of Capital Structure and Managerial Ownership simultaneously have a significant effect on Dividend Policy. The t Test result for Capital Structure variable has a negative and significant effect on Dividend Policy while Managerial Ownership variable is partially negative but not significant to the Dividen Policy in Manufacturing Company in Indonesia Stock Exchange Year 2012-2016.
PENGARUH KOMPETENSI, FASILITAS DAN MOTIVASI TERHADAP KINERJA GURU SMA NEGERI DI KABUPATEN KOLAKA Meylani, Meylani; Ramlawati, Ramlawati
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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The purpose of this research is (1) to analyze the influence of competence to the performance of SMA SMA teacher in Kolaka regency, (2) to analyze the effect of facilities on the performance of high school teacher in Kolaka regency, and (3) to analyze the influence of motivation on the performance of high school teacher in Kolaka District. The method of analysis used in this research is Multiple Regression analysis method. Research data obtained from the teacher. State Senior High School in Kolaka District. The research approach is a causal approach that is explanatory. The results of this study indicate that: (1) competence has a positive and significant effect on teacher performance in SMA Negeri in Kolaka District. This indicates that the higher the competence of a teacher, the teacher's performance will increase because of the high responsibility for the work assigned to him, (2) the facility has a positive and significant effect on the teacher's performance in the Senior High School in Kolaka District. This indicates that there is a tendency that the availability of complete learning facilities will assist or support the achievement of teacher performance, and (3) the motivation has a positive and significant effect on teacher performance in SMA Kolaka Regency. This shows that if a teacher has a high work motivation, then the teacher will do the job hard, diligent, and with high dedication so that will be achieved maximum results.
ANALISIS TINGKAT KEMANDIRIAN KEUANGAN DALAM MENDUKUNG PEMBANGUNAN PADA KABUPATEN KONAWE Nurjanna, Nurjanna
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

This study is to find out whether the financial performance of Regional Government of South Konawe Regency in managing regional finances based on financial ratio of Regional Revenue and Expenditure Budget (APBD) during fiscal year 2013 - 2015. The method of data processing analysis used in this study is Descriptive analysis using the ratio of Regional Financial Independence, Effectiveness and Efficiency Ratio, Activity Ratio and PAD Growth Ratio. Data analysis techniques used in this study are the financial ratio at Regional Budget (APBD) South Konawe District Budget Year 2013- 2015. Based on the calculation and analysis of Regional Financial Capability can be concluded, that the condition of financial capacity Kab. Konawe South is still not ideal. Judging from the calculation of share and growth to the Budget Summary of Revenue and Expenditure District. Konawe Selatan Fiscal Year 2013 to 2015, the data obtained Share of 4.25% and Growth of 16.78%, so the position Kab. South Konawe is in quadrant II which means to be in condition not yet ideal.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA PT.BASIS INDAH DI MAKASSAR Nurfaidah, Nurfaidah
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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The purpose of this research is to know the model of Production cost calculation by using Activity based costing method. where the data collection technique used is by doing through observation, interview and documentation. to support the problems studied by the author. The analysis method used is descriptive qualitative and quantitative analysis where in this study the authors use the application of traditional systems to charge the element of production costs on the variable cost of production. From the results of research by the authors that the calculation of perunit production cost in 2016 using the traditional system in obtaining the results of the cost of production for Chipping Rp.175.901,06 for Splite Rp.172.730,90 for stone ash Rp.163.157,01 for screening Rp.141.934,95 and for the sand of Rp.101.786,63.
PERSAINGAN PERBANKAN BERDASARKAN JENIS BANK DI INDONESIA Fatwa, Nur
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

This study employs census samples of 106 conventional banks actively operating activities of banking business in Indonesia. In this research use sample size 72 based on bank type. The method implemented in this study is a quantitative approach by applying secondary data taken from Monetary Authority and Financial Services Authority.  In order to discover the banking industry competition in Indonesia.  The data analysis in this study uses pool data which combine time series and cross sectional known as panel data. The result of the research shows that the market share of deposit of state-owned banks, private national banks of foreign exchange, national private non-foreign exchange banks, regional development banks, mixed banks, foreign banks have a significant positive effect on return on assets. The results of the tests show that market share of loan of state-owned banks, national private foreign exchange banks, national private non-foreign exchange banks, regional development banks, mixed banks, foreign banks have no effect on return on assets.
HUBUNGAN TIPE INDUSTRI DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Aisyah, Aisyah
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

Independent variables (industry type, company size) simultaneously or together have influence on the dependent variable (Corporate Social Responsibility (CSR)) where in table F with α: 0.05 obtained F table value of 2.76 and F count of 3.126 or Fcount> Ftable. 4. Partially the variable that has significant influence is the size of the company, where the value of T table: 1.699 smaller than the value Thitung: 3.365. 5. The influence of independent variable, that is industry type, and company size, to variable Y, that is Corporate Social Responsibility (CSR) is equal to 27,1% while the rest equal to 72,9% is influence sourced from other variable not examined
KEUNGGULAN STRATEGI BERSAING UKM DI SULAWESI TENGAH Farid, Farid
AKMEN Jurnal Ilmiah Vol 14 No 4 (2017): AKMEN Jurnal Ilmiah
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Abstract

To analyze cost leadership variables, differentiation, and focus simultaneously and significantly against the benefits of SMEs. To analyze the most dominant variant variation variables affect the competitive advantage of SMEs. Together, the three factors or variables that become the research analysis of Cost Leadership, Diferensiasi, and Focus, have a significant and significant influence on the Competitive Advantage of SMEs.  Separately or farsial, that the variables that become the research analysis of the variable Leadership Cost, Diferensiasi, and Focus, have a significant or significant influence on Competitive Advantages SMEs. And  Of the three factors, the most dominant factor of influence is the Differentiation factor of 2.829.

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