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Contact Name
Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
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Journal Mail Official
iqbal@stienobel-indonesia.ac.id
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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 30 Documents
Search results for , issue "Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah" : 30 Documents clear
EFEKTIVITAS PENGGUNAAN BALIHO PADA PEMILUKADA Ali, Akhwan
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The main substance of this study was the effectiveness of billboard as a medium of political communication, in case ofthe mayor elections’ momentum and mayor of Pare Pare in 2013. Therefore, the problem formulation posed in this study were (i) why billboards were used as a medium of political communication in general elections of Mayor and Deputy Mayor of Pare Pare in 2013? (ii) whether the use of billboards was effective in increasing the candidates’ popularity and electability for Mayor and Deputy Mayor of Parepare, and (iii) what image was internalized by society to a billboard in the general election of Mayor and Deputy Mayor of Pare Pare? The purpose of this study was to describe and analyze billboard as a medium of political communication, effectiveness and political internalized image of the society as a voter. This study was using qualitative-comparative approach. Dataswere collected through unstructured interviews, documentation, and retrospective. The results of this study indicated that (i) the billboard was a practical political communication media. Messages and information contained therein can be directly communicated to the society that can be interpreted directly. In addition to their large size, billboards can be placed on public open spaces even to remote settlements. Thus the messages and information that can be socialized to the community directly to the bottom layer. (ii) the cost-effectiveness by use of billboards,instantaccess and information to the society has made billboards as the message conveyor can still be quite effective for the couple of candidates for mayor and deputy mayor in communicating their political goals in order to gain popularity and electability level in general elections of Mayor and Deputy Mayor of Pare Pare in 2013, and (iii) the public’stendency to assess the facts and political realities from candidate couplewas measured by the basic of knowledge and leadership experience against political promises and realization potential to promote development and people's lives.
KONDISI MAKRO EKONOMI DALAM PENGUATAN PAJAK DAERAH PADA STRUKTUR PENDAPATAN KOTA MAKASSAR Haerial, Haerial
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study is to analyze and quantify the effect of macro economic condition, hotel tax, and advertising tax on regional riel income. This study used secondary data obtained in the financial statements for 2009-2013 taken from regional income agent of Makassar municipality, inflation data from regional statistic body of Makassar. Technical studies using multiple linear Regression. The results in, showed that hotel tax, and advertising taxhas positive and significance influence on regional riel income, whereas macro economic condition has negative and the significance influence on regional riel income.
EFISIENSI SET PORTOFOLIO LINTAS SEKTORAL PADABURSA EFEK INDONESIA (STUDI KASUS TAHUN 2006 S.D 2015) N. Ikawidjaja, N. Ikawidjaja
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study is to determine an efficient portfolio in stocks sectoral wish to achieve high rates of return with minimal risikoyang. The common shares will be analyzed to establish the optimal portfolio is financials, property, and agriculture the period 2006 - 2015.Penelitian was conducted in the capital market by accessing the IDX website and got the data in the Information Center Makassar.Data capital market taken from sectoral stock indices shares the property sector, finance, and agriculture during the years 2006 to 2015. Technical analysis of the efficiency of the methods set portfolio by using the equation of elimination in order to obtain the proportion of 28.56 percent and 71.44 percent for agriculture in step 1 with the return of the portfolio amounted to 43,038,799 , - and the risk of the portfolio amounted to 1,174,755, then made the development step 2, with a 300 percent increase adjustment in order to obtain a share of 29.9% in the agriculture sector, 9.7 percent in the shares of the financial sector, and 60.4 percent of the shares in the sector property, with the return of the portfolio amounted to 43,038,799, - and the risk of a portfolio of 997 596.
ANALISIS KUALITAS LAYANAN PT. TELKOM KANDATEL MAKASSAR Fitriany, Fitriany
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

The aim of the study was to analyze the quality of interaction, quality of physical environment, and quality of product affecting the customer's satisfaction of PT Telkom Kandatel in Makassar and the most dominant service quality affecting the customer's satisfaction. The analysis used in the study was descriptive and multiple linear regression. The results of the study indicate that quality of interaction, quality of physical environment, and quality of product simultaneously affect the customer's satisfaction. Partially, quality of product is the most dominant factor affecting the customer's satisfaction of PT. Telkom Kandatel in Makassar.
IMPLEMENTASI PERATURAN PEMERINTAH (PP) NO. 46 TAHUN 2013 DIBANDINGKAN DENGAN PPH PASAL 31 EUU NO. 36 TAHUN 2008 DALAM PERHITUNGAN PAJAK PENGHASILAN TERHUTANG PADA CV. SINAR GEMILANG MAKASSAR Haeruddin, Haeruddin
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

Implementation of Government Regulation (PP) No. 46 of 2013 as compared to Article 31e Income Tax Act 36 of 2008 in Calculation of Income Tax Payable on CV.Sinar Gemilang Makassar. With quantitative analysis Calculation of Income Tax Payable by using PP No. 46 of 2013 (Final Tax) to the taxpayer less than the Calculation of Tax Article 31 (e) of Law No. 36 Year 2008, while the qualitative analysis, the implementation of PP 46 in 2013 facilitate calculation, paying and reporting Taxpayers of Income Tax Payable (WP).
ANALISIS PENERAPAN BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN PT. KOPI JAYA CORPORA DI MAKASSAR H. Ahmad, Ibrahim
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

The purpose of this study was to analyze the break even point applied by PT. Coffee Jaya Corpora in Makassar so it can be used as a planning tool. To achieve these objectives, the data collection techniques used through: observation, interviews and documentation, using data analysis techniques using the formula BEP, margin of safety, and contribution margin. Based on the results of the calculation of the BEP, which shows that the company's sales of coffee does not earn a profit and does not suffer a loss, then you should PT. Coffee Jaya Corpora should consider appropriate measures forecast or estimate. Based on the results analilsis margin of safety indicates that when the real selling less or deviate (from the planned sales) companies will suffer losses. Thus, it can be said that the smaller the margin of safety means that the faster the company suffered losses in this case is a real decline in sales.
PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA PT BANK SULSELBAR MAKASSAR Azis, Indrawan
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

This research aims to analyze the influence of the loan to deposit ratio (LDR) to wards banking profitability as measured by return on assets (ROA) at PT Bank SulSelBar Makassar. The Bank is a financial institution whose primary activity is to raise funds from the public and then channel it with the intention to earn income. The purpose of this research was to prove the influence of loan to deposit ratio (LDR) towards return on Asset (ROA). Data obtained from the financial reports quarterly publication published by PT Bank SulSelBar Makassar with a period of time in 2011 to 2013. Analytical techniques used in this research is a simple linear regression to obtain an idea of the relationship of one variable with another variable. From the results of the research indicate that the Loan To Deposit Ratio (LDR) has no effect on the Return On Assets (ROA).
PROFESIONAL AUDITOR FORENSIK DAN KEMAMPUAN MENGUNGKAP FRAUDLENT PRACTICE SUATU ALTERNATIF LAYANAN Rum, Muh
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

This study aims to predict the occurrence of fraudulent practices or fraudlent the manufacturing industry. This research was conducted in Singapore by ricochet analysis unit at the manufacturing industry with a sample of 200 people from the elements of supervisors and managers. The scale of the data used in ordinal scale Likerts. Technical analysis used by multiple linear regression model that diolh with software Smart PLS V, 2. Audit results show RiskValid enelitian and not significant, GreedValid and not significant, KeluargaValid Relations and Internal ControlValid significant and significant, and significant PengelolaValid Moral, OpportunityValid and not significant, PengungkapanValid and not significant, and Premature sign offValid and not significant
ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT DOMPET DHUAFA CABANG SULAWESI SELATAN Hasbar, H. Mustafa
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

This study aims to: (1) analyze the implementation of Good Corporate Governance at the Institute Amil Zakat Dompet  Dhuafa  South Sulawesi branch; (2) describe the application of SFAS 109 on accounting for zakat Amil Zakat Institution Dompet Dhuafa Branch South Sulawesi This study used a qualitative approach to the type of research is a field research. This study was conducted from November 2015 to January 2016. Data were analyzed using descriptive analysis The results of this study indicate that: (1) Implementation of the Principles of Good Corporate Governance (GCG) has applied to the Institute Amil Zakat Dompet Dhuafa   Branch South Sulawesi: (2) Statement of Financial Accounting Standards (SFAS) 109 has been applied both in Amil Zakat wallets Dhuafa Branch South Sulawesi
PENGARUH HARGA, PROMOSI DAN CABANG/PERWAKILAN TERHADAP PENINGKATAN PENJUALAN MOBIL TOYOTA AVANZA PADA PT. HADJI KALLA CABANG ALAUDDIN MAKASSAR Ilyas, Muh. Indra Fauzi
AKMEN Jurnal Ilmiah Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
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Abstract

This study aimed to analyze the influence of price policy, promotions and branches / representative to the increased sales of Toyota Avanza At PT. Hadji Kalla Alauddin Makassar Branch and to determine the most dominant factor affecting the increase in car sales Toyota Avanza in PT. Hadji Kalla Makassar. The analytical method used in this research is descriptive analysis and multiple linear regression analysis. The results showed that the results of calculations with multiple linear regression analysis with SPSS obtained F count equal to 12 295 with a probability level of 0.000 (significant) and also the probability of much less than 0.05, meaning that the factor price policies, promotions and branches / representative affect the Toyota Avanza car sales at PT. Hadji Kalla Branch Alauddin Makassar. With the prominence of these three variables explained that before making a purchasing decision of Toyota Avanza, consumers consider strategies based on the turnover of products offered price policy, promotions, branch / representative.

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