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Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
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iqbal@stienobel-indonesia.ac.id
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Kota makassar,
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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 15 No 2 (2018): AKMEN Jurnal Ilmiah" : 15 Documents clear
STUDI FENOMENOLOGI : KETEPATAN PEMBERIAN OPINI OLEH KANTOR AKUNTAN PUBLIK DI MAKASSAR Fahmi, Irfansyah; Nasaruddin, Fadliah; Djunaid, Asriani
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

The Phenomological Study of the Accuration of Giving Opinion by the Public Accounting Firm in Makassar The purpose of this study is to analyze the accuracy of giving opinions by the Accounting Firm (KAP) to the companies. The data used are primary data collected through the dissemination of interviews to each informant. Population in this study is the auditors who work at public accounting firm in Makassar. The method used is qualitative with phenomenology approach. The results showed that (1)The KAP in carrying out tasks always done by  professional persons. (2)The KAP in carrying out the duties always follow the audit procedures. (3)Whatever opinions are issued by the KAP that has been done audit procedures based on SPAP, then the result is right.
PENDIDIKAN DAN KESEMPATAN KERJA BAGI PEREMPUAN TERHADAP TINGKAT FERTILITAS DI KOTA GORONTALO Syamsul, Syamsul
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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As well as the differences that occur in developing countries and developed countries, where birth rates in many developing countries today is higher than the birth rate in developed countries (Western Europe in the pre-industrial). This happens because women in developing countries tend to marry at the age easier. As a result, more number of families in certain age and population groups over the duration of childbearing age to give birth this anak.Penelitian aims to determine how the relationship between education and employment opportunities for women at the level of the birth rate (fertility) in Gorontalo. The data used are primary data and secondary data. The study was conducted in the city of Gorontalo. The analysis unit used is the analysis of Chi-Square (X2).Research shows that there is a relationship between the educational opportunities for women in the birth rate (fertility) with a level of relations that are moderate (moderate). There is a relationship between employment opportunities for women in the birth rate (fertility) level of relations that are weak. Provide opportunities for women to pursue higher education may reduce fertility rates. Women who work, particularly in the formal sector to reduce the level of fertility.
ANALISIS PENGARUH KOMPENSASI FINANSIAL DAN NONFINANSIAL TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KOTA BAUBAU Akil, Nasriah
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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This study aims to determine the Effect of Financial and Nonfinancial Compensation on Employee Performance at Human Resources Agency and Human Resource Development Office of Baubau City. Based on the results of analysis and discussion that have been stated previously, the authors conclude that Financial Compensation and Non-Financial Compensation simultaneously have a significant effect on Employee Performance at the Office of BKP Human Resources Baubau City with a singnifikansi level of (0,042). Partially Financial Compensation affects the significance of Employee Performance with singnificancy level of (0,038) whereas Non-Financial Compensation influences No significancy to Employee Performance with Value significancynya (0,161).
PENGARUH KENYAMANAN DAN KEMUDAHAN PENGGUNAAN FASILITAS ATM BNI TAPLUS TERHADAP KEPUASAN NASABAH PADA BANK NEGARA INDONESIA KANTOR CABANG UTAMA MAKASSAR Dirwan, Dirwan
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

Quantitative research is conducted to mengehui partial influence of convenience and ease of use of ATM facilities BNI Taplus to customer satisfaction Bank BNI Makassar Branch Office. Primary data in the form of questionnaire, distributed to one hundred customers in Bank BNI Makassar Branch Office. Research data were then analyzed using multiple linear regression analysis technique. Previously, the primary data were tested instruments and qualified regression analysis ie the classical assumption test. Based on the results of regression analysis and t-statistical test, this study concludes: convenience has a positive and significant impact on customer satisfaction, the first hypothesis accepted; ease of negative and significant impact on customer satisfaction; furthermore convenience has a more dominant influence than ease in customer satisfaction.
TINJAUAN YURIDIS TERHADAP PUTUSAN DECLARATOIR YANG TIDAK DAPAT DIEKSEKUSI Arzani, Rezky Apdina
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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The aims of this research are : (1) to understand and analyze the implementation of Article 74 paragraph (1) of Law to study verdict MARI number 739/PK/PDT/2011; (2) to understand and analyze legal steps can be taken to the request civil applicant if linked by Supreme court decision NO. 739 PK/PDT/2011 and No. 298/Pdt.G/2014/PN.Mks. The research method of this thesis is normative research. Supreme court decision no. 739/PK/PDT/2011. Based on the analysis that, incuding the contentiosa case, we may be found the declaratoir decision or condemnatoir decision. Decisions can be ececuted if they are in form of condemnatoir decision. If there is a decision that only list the declaratoir decision, and it was final and binding. So the legal action that can be filed is to file a new lawsit. The new lawsit demands to include condemnatoir decision, so the party can be forced to execute declaratoir decision. In the new lawsit, the plaintiff may also sue uitvoerbaar bij vooraad or decision necessarily because there has been a previous decision wich was final an binding.
ANALISIS EFISIENSI DAN EFEKTIFITAS PENGELOLAAN ANGGARAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SINJAI Hasdiana S, Hasdiana S
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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The results showed that the efficiency ratio analysis results showed that the average level of efficiency of budget management at the Department of Trade and Industry Sinjai during 2011 to 2015 was 41%, meaning efficient budget management implemented. The results of the analysis of the effectiveness ratio showed an average level of efficiency of budget management at the Department of Trade and Industry Sinjai during 2011 to 2015 was 87%, meaning effect budget management implemented.
STRATEGI ADOPSI SOFTWARE SISTEM INFORMASI BARU: STUDI TERHADAP IMPLEMENTASI RMS Syarifuddin, Syarifuddin
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

The advancement of information technology has an influence on the organization when the technology is adopted. Information technology can affect the nature and effectiveness of communication processing, coordination and control within the organization. Some mindset developers of information systems tend to focus on analysis and development not on implementation. Though the success or failure of information systems software project depends on the success of implementation and value obtained by the client. Errors in implementation may lead to failure to adopt information technology. Problems related to the planning and implementation of information technology should be taken seriously by management. To improve the success of the adoption of an information system, it is necessary for a system implementer to implement an implementation strategy supported by communication skill to support the success of system implementation. Appropriate application and implementation of technology can enable the technology to become a strategic property. The use of information technology as a strategic asset in organizing and managing organizations can make organizations more responsive, flexible and efficient or even organizations can excel in competing.
PENGARUH INDEPENDENSI, INTEGRITAS, BUDAYA KERJA, KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR KANTOR AKUNTAN PUBLIK (KAP) DI MAKASSAR Arman S, Arman S
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

The effect of independency, integrity, work culture ,emotional intelligence and leadership style of auditor performance at Public Accounting Firm (KAP) in Makassar. (supervised by Muhammad Su'un, FadliahNasaruddin).This research aimsat examining the influence of independency, integrity, work culture, emotional intelligence, and leadership style ofauditor's performance. This research using primary data obtained by questionnaire, data were collected using survey method with questionnaire form. Samples of this research are the auditor who is at Public Accounting Firm (KAP) in Makassar. Data were analyzed by Statistical Package For The Social Sciences (SPSS).The results of this research show that auditor independency, Integrity, Work Culture, Emotional Intelligence and Leadership style gave a positive effect on auditor performance. The result of hypothesis testing provide synthesis that higher independence of auditors, Integrity, Work Culture, Emotional Intelligence and Leadership Style owned by auditor at KAP, then performance of auditors will be better also.
SISTEM PENGENDALIAN INTERN DALAM UPAYA MENCEGAH TERJADINYA KREDIT MACET PADA PT. BANK RAKYAT INDONESIA (PERSERO). Tbk KANTOR CABANG SINJAI Amir, Amir; Nurfika, Andi Ika
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the internal control system in an effort to prevent the occurrence of bad loans at PT. Bank Rakyat Indonesia (Persero). Tbk Branch Office of Sinjai. The method of analysis used in this research is descriptive analysis method. The method of analysis by first collecting existing data and then clarified, analyzed and interpreted so as to provide a clear picture of the circumstances under study. The results showed that the internal control system in the effort to prevent the occurrence of bad debts at the Indonesian people's bank (Persero) Tbk Branch Office Sinjai through the stages of internal control, the environment control, risk assessment, control activities, information and communication and monitoring / monitoring has been running very effective. This is evident from all the shared questionnaires. From 19 questions on 20 respondents there are 98% yes and 2% answer no answer. And from the collectibility report for the loan for a year showed 0.93% who experienced bad credit. Which means the level of bad debts at Bank Rakyat Indonesia (Persero) Tbk Branch Office Sinjai classified as low because the standard of BI maximum 5%
PENGARUH PERAN SATUAN PENGAWASAN INTERNAL TERHADAP PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI KEAGAMAAN ISLAM NEGERI (PTKIN) DI INDONESIA Wahyudi, Purwanto; Haming, Murdifin; Junaid, Asriani
AKMEN Jurnal Ilmiah Vol 15 No 2 (2018): AKMEN Jurnal Ilmiah
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Abstract

This research aims to know whether the Internal Control Unit (ICU) has a role to achieve the Good University Governance (GUG) at State Islamic Universities (SIU) in Indonesia This study use primary data which collected by questionnaire share to every respondents . Population in this research are the internal auditors who work on Internal Control Unit (ICU) at the State Islamic Universities (SIU) in Indonesia . The method approach in this research is kuantitative by using simple linear regression analysis.The result shows that Internal Control Unit (ICU) significantly affect the Good University Governance (GUG) achievement at State Islamic Universities (SIU) in Indonesia. So,the conclusion is the Internal Control Unit (CIU) has a role to the Good Universitty Governance (GUG)achievement. It means that in applying of good governanceprinciples in universities, need the role of Internal Control Unit (ICU) as an independent unit to ensure non-academic quality in a university.

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