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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
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Location
Kota makassar,
Sulawesi selatan
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 28 Documents
Search results for , issue "Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah" : 28 Documents clear
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SDN 52 PAGANG PANGKEP Oktaviani, Andi Ririn; Nur, Suryadi
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This research discusses the management of BOS 2012 at SDN 52 Pagang Pangkep in the use of funds, accounting and financial reporting school as a financial liability on the receipt of funds BOS. This research was conducted using quantitative descriptive analysis. Based on the results obtained, it can be seen that the use of the funds in SDN 52 Pagang Pangkep in accordance with the components that allowed financing funded by the Juknis BOS 2012. Deficiencies found in the exclusion of evidence code number on the general ledger, cash ledger, bank ledger, subsidiary ledger and tax receipts are not included and does not include the tax bill number. Advice can be given to the object researchers while maintaining the principles of transparency and accountability as well as cooperatively with parties who need the information related to BOS funds in case of BOS fund managers in schools, quickly make changes to the new reporting format in accordance Juknis BOS applicable in the current budget year. In addition, further research is expected to be more thorough and detailed financial management discusses BOS.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE CAMEL PADA PT. BANK SULSELBAR Ibrahim, Ibrahim
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the financial performance. Bank Sulselbar years 2009-2011 by using the CAMEL. The method of analysis used in this study is descriptive, ie by analyzing financial statements using the CAMEL method in assessing the performance of companies on the PT. Bank Sulselbar. The results of the study showed that ; aspect ratio of capital as measured by Capital Adequacy Ratio (CAR) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the CAR above the standard minimum capital obligations is above 8%. Aspects of asset quality as measured by the ratio of Non Performing Assets (APB) during 2009 to 2011 was ranked 1 or log in predicate healthy . This is because the value of the ratio achieved APB does not exceed 5%, in accordance with the standards set by Bank Indonesia . Aspects of asset quality as measured by the ratio of non-performing loans (NPLs) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the NPL ratio has achieved the minimum standards of Bank Indonesia because they have NPL ratios below 5%. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value achieved ROA was 1.25% above the bank's health standards compliant according to Bank Indonesia. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of ROA ratio is achieved not exceed 93.5%, in accordance with the standards set by Bank Indonesia. Aspects of liquidity as measured by the ratio LDR during 2009 to 2011 was ranked 4 or log in less healthy predicate. This is because the LDR value achieved is between 100% - 120%
EFEKTIVITAS PENGEMBALIAN PIUTANG DANA SIMPAN PINJAM KELOMPOK PEREMPUAN PADA UNIT PENGELOLA KEGIATAN PNPM KABUPATEN POHUWATO Misrah, Misrah
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

This study aims determine the savings and loan management system, determine the development of savings and loan refunds on activities management unit (CGU) in District Buntulia PNPM Pohuwato. The results showed that the system of management of the national community empowerment program (PNPM) in District Buntulia Pohuwato already accomplished in accordance with existing procedures so that funds are available ranging from 2009 to 2010 have been realized or spread throughout poor communities, especially in the group of women who want pioneering venture or want to develop their business better and more developed in the District Buntulia Pohuwato district. PNPM funds are dispersed to the community, especially the women's savings and credit groups in the period 2009-2010 in six villages in kacamatan Buntulian Pohuwato of Rp . 1.449125 billion, the Village Sipatana of Rp . 218 500 000, Village Middle Buntulia of Rp. 221 500 000, North Buntulia Village of Rp.335.000.000, Taluduyunu village of Rp . 194 375 000, North Taluduyunu Desa of Rp . 172 million, Desa Indah Karya Rp. 174 750 000, and Hulawa village of Rp . 133,000,000
ANALISIS AKUNTANSI KAS IMPEREST TERPUSAT PADA PT. PLN (Persero) UNIT INDUK PEMBANGUNAN XII Arifin, Amril
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study to determine the application of imprest cash accounting system centered on PT PLN (Persero) Parent Unit Development XII, and to determine whether the cash imprest centralized accounting system implemented by PT PLN (Persero) Parent Unit XII can support the development of internal control of cash. The analytical method used in this research was to study the results of observations and data obtained from PT PLN (Persero) Parent Development Unit XII in order to understanding the conditions and problems arising from the old system. Then the evaluation of the internal control of cash. Imprest cash centralized accounting system implemented by PT PLN (Persero) Parent Unit XII Development has been fully supportive of management in conducting internal control of cash.
PENGARUH FAKTOR KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP JUMLAH PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN GOWA SULAWESI SELATAN Maedina, Rosida
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study was to determine Is Human Ability Factors potentially increase revenues Land and Building Tax (PBB) at the Regional Revenue Office in Gowa. Research instruments such as questionnaires and interviews are also conducted on data obtained and analyzed using descriptive statistical techniques. The results showed that the factors of Human Resources (HR), either jointly or individually determine the magnitude of the amount of land and building tax receipts in Gowa.
PENERAPAN TEHNIK PERAMALAN UNTUK MEMBERIKAN KEUNGGULAN BERSAING Widiawati, Andi
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

Every day, managers make and take decisions in the absence of knowing exactly what will happen in the future. Forecasting is a tool that can help managers to create and predict future events. Forecasting is an important part of the operations management function. Forecasting demand direct the production, capacity, and enterprise scheduling systems, as well as affect the functioning of financial, marketing and human resources planning.  Various forecasting techniques that can be taken to help make forecasting, ie forecasting qualitative and quantitative forecasting. Forecasting using a qualitative judgment, experience, feelings, and factors which are difficult to measure. Quantitative forecasting using past data, cause and effect for the projected future demand.
ANALISIS PENERAPAN AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PT. WESITAN KONSULTASI PEMBANGUNAN DI MAKASSAR Ahmad, Ibrahim
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

The problem in this study is whether the implementation of a management audit of the financial functions at PT Wesitan Development Consultancy in Makassar has been instrumental in increasing the efficiency and effectiveness of the company. To solve these problems we used descriptive analysis method, namely the researcher describes the application of a management audit of the financial function in PT Wesitan Consultancy Development consisting of a general description of the financial function, Preliminary investigation, verification and testing of controls management, audit findings and making reports and documentation, using the techniques of data collection through: observation, interview and documentation. The results of the analysis found that based on the results of the preliminary analysis of the survey shows that managing cash flow has not been done efficiently and effectively, the reason being to manage cash flow efficiently and effectively is still no definitive management of cash flow. From the analysis of the verification and testing of management control in a company is often seen that there is difference between budget receipts and expenditures with actual cash in the company and in addition the company is less effective in completing the project. The results of the analysis of audit findings for the functioning of financial inefficiency cash flow management by the company because the company does not resolve cash flow effectively and in addition project control system that is not right.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. TELKOM, TBK DIVRE VII KTI MAKASSAR Mariati M, Mariati M
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine the financial performance. Telkom, Tbk DIVRE KTI VII Makassar, to see the development of a cash flow statement using financial analysis, namely Horizontal and Vertical Knowing the extent of the usefulness of cash flows in order to assess the financial performance of companies with the method used adalahMetode descriptive analysis. This method is a presentation of data derived from the Statement of Cash Flows is prepared by the Financial Accounting Standards using the method directly. Performance Corporate Finance and will be assessed with the use of financial ratio analysis based on the cash flow statement using quantitative descriptive analysis method of comparative analysis techniques Horizontal and Vertical. Horizontal analysis of the results of the discussion of the statement of cash flows in 2010-2012 shows that the company has increased by Rp.30.553 billion in operating activities in the year 2010 to 2011, it was caused by a significant increase in cash receipts, while for the period 2110-2012 are also investing activities decreased by Rp.3.194 billion, or 22.01% . Vertical analysis for increases and decreases in net current cash and cash equivalents entry operat activity . in 2010 amounted to Rp.1.421 billion, and in 2011 this amounted to Rp.509 miliarditahun decline, whereas in 2012 again increased significantly by Rp.3.316 billion. Through the assessment of financial performance to Sales PT. Telekomunikasi Indonesia Cash Flow (Persero). Inc., in 2011, an increase of 42.48% from the previous year, while in the year 2012 decreased by 35.05%. The higher the ratio means greater returns from the sale of every dollar earned in the form of cash as well as more efficient operations or sale of the company
PENGARUH ORIENTASI ETIKA TERHADAP MANAJEMEN LABA DP, Kamaruddin
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study was to analyze the influence of ethical orientation on the perception of unethical accountants about earnings management practices. Data analysis methods used in the study is descriptive statistics, testing the quality of the data, the classical assumption, and hypothesis testing. The results of the research is ethical orientation significant positive effect on the perception of unethical accountants about earnings management practices. This illustrates that the increase in ethical orientation on accountants will have an impact on professional decision making that will improve the perception of unethical accountants about earnings management practices.
ANALISIS METODE PENGAKUAN PENDAPATAN PADA PT. CAHAYA SURYA PERSADA DI MAKASSAR Yunus, Rostiaty
AKMEN Jurnal Ilmiah Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
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Abstract

This study aims to determine how the recognition that applied by the company with a statement of Financial Accounting Standard 23 In.  Light Surya Persada In Makassar. the method used is descriptive method in a way that suggests Comparative recognition in the company and comparing with Financial Accounting Standards (IFRSs) No. 23. Results showed that recognition pendapaatan at. Surya Persada Light Special and contract income, using the amount of the contract price is recognized or approved by the employer as income (gross concep) This is in accordance with the provisions outlined SAK.

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