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Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
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Journal Mail Official
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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 30 Documents
Search results for , issue "Vol 14 No 2 (2017): Akmen Jurnal Ilmiah" : 30 Documents clear
PENGARUH PENILAIAN PEMBERIAN KREDIT TERHADAP KUALITAS KREDIT (Studi empiris pada KPRI Satria di Isimu Kabupaten Gorontalo) Arifin, Arifin
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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Abstract

This study aims to determine how much influence the provision of credit ratings on Credit Quality on Employee Cooperative Republic of Indonesia Satria Isimu Gorontalo regency, either simultaneously or partially. Sampling method used in this research is purposive sampling method, whereas the basic data collection is through a list of questions that tested the validity and reliability through each item to questions in the questionnaire. The analytical method used is multiple regression. The first hypothesis testing results show that the credit ratings simultaneously significant effect on quality of credit of 0.978 or 97.8% (very high category based interpretation Guilford). The results of this study indicate that the proposed model is acceptable and can be explained jointly by the variation of the variable credit ratings. While external variables not examined but also affect the credit quality of 0.022 (2.2%). For example a credit line of professionalism. Results of testing the second hypothesis that the partial credit ratings affect the credit quality of, among others: Character partially positive and significant impact on quality of credit of 0.092 (9.28%); Capacity partially positive and significant impact on quality of credit of 0.128 (12.8%); Capital partially positive and significant impact on quality of credit of 0,270 (27.0%); Collateral partially positive and significant impact on quality of credit of 0.572 (57.2%) and Condition of economi partially positive and not significant to the quality of credit of 0.091 (9.1%)
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSITAS PERILAKU WAJIB PAJAK DALAM PENGGUNAAN E-FILING PADA KANTOR PELAYANAN PAJAK MADYA MAKASSAR. Amin, Asbi
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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Abstract

This study aims to improve system quality, information quality, usability, ease and user satisfaction of interest in the use of e-filing at KPP Madya Makassar This study uses primary data by conducting direct research in the field by providing questionnaires / questionnaires to 92 respondents from taxpayers bodies registered in KPP Madya Makassar who want to be respondents. Data analysis method used is multiple linear regression analysis. The result of research shows that system quality, information quality, usability, ease and user satisfaction have a positive and significant effect to competition in KPP Madya Makassar.
REFORMASI AKUNTANSI : MENGAPA ACCRUAL BASIS LEBIH BAIK ? Praditha, Riza; Kartini, Kartini; Mande, Henni
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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The purpose of writing this article is to explore and understand more deeply what kind of Accrual Basis and Cash Basis and what is behind the change of Cash Basis method to Accrual Basis on public sector organization and why Accrual Basis is better than Cash Basis. This paper is a literature study using Qualitative Descriptive Comparative method. The results found that the existence of Basis Cash changes to Accrual Basis backed by the condition of accounting information. Accrual Basis is considered more multiply because it is able to present more transparent and accountable information on financial statements compared to Cash Basis so as to reduce the potential for fraud.  
SISTEM TEKNOLOGI INFORMASI MANAJEMEN STRATEGI FUNGSIONAL RUMAH SAKIT MELALUI PENDEKATAN MODEL RANTAI NILAI Suwandaru, Rachman; Herlinah, Herlinah
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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Abstract

To achieve competitive advantage, Hospitals need a strategy, which effectively requires the support of information systems. Implementation study on the role of information technology management strategy system in hospital management is intended to approach for customer / patient satisfaction, the achievement of organizational goals and enhance competitiveness (competitive adventage). The threat model and competition (competitive forces model) is used to explain the application of information technology in overcoming the competition externally. This study examines the approach model of the application of information technology systems with Value Chain Model (Value Chain Model). This model is used to know the application of Information Technology (IT) internally. Application of hospital information technology system with chain model using main activity and supporting activities. These activities are IT infrastructure, management, accounting, finance, HR management and so forth. Almost all hospitals have implemented Hospital Management Information System (SIMRS), so that the hospital business processes run in accordance with the vision and mission. Information Systems Model The hospital uses an integrated information system model on all poly management functions with reference to hospital development plans and using centralized management strategies for accurate decision-making.
PENINGKATAN PRESTASI BELAJAR DENGAN METODE MC KERNAN PADA SISWA SMP MUHAMMADIYAH 5DI MAKASSAR TAHUN PELAJARAN 2017/2018 (SUATU STUDI TINDAKAN KELAS) Sabia, Sabia
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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This study is the application of Bandura theory (1978) that human resources are developed through the ability of action and treatment that makes human resources achieve an achievement. Classroom action research is a scientific research activity performed rationally, systematically and empirically reflective on the various actions undertaken by teachers who as well as researchers. This research hopes that the teacher can improve the learning process through a deep study of what happened in his class. The teacher at SMP Muhammadiyah 5 Makassar is no longer a practitioner, who has been satisfied with his work for years without any improvement and innovation, but also as a researcher in his field. Teachers' actions are based solely on actual and factual problems that develop in their classes. More adri it SMP Teachers are required to be able to master the curriculum, master the material, master the method, and not least the teacher must also be able to manage the class in such a way that the learning takes place actively, innovative and fun. This school action research was conducted in SMP Muhammadiyah 5 Makassar. The timing of this classroom action research begins from 1 February 2017 to 1 June 2017, with four key steps: action planning, action execution, observation (observation), and reflection, involving teachers. Technical analysis is digchised with ANOVA method. The results of this study that by following the development training with the application of learning models, teachers generally adopt and adapt the learning models in it. Based on the results of observations of teachers (especially in cycle I), obtained the information / data that there are still teachers who have not done approach McKernan method can provide changes to the value of student learning outcomes.
FAKTOR FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN HP OPPO DI METEOR CELL KECAMATAN MARISA KABUPATEN POHUWATO Afiati, Lely
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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Abstract

Consumer behavior is a process through which an individual / organization in searching, buying, using, evaluating, and disposing of products or services after being used for kebutuhanya. According to Philip Kotler (1996: 144) mengemumakan that factors that affect yann consumer behavior are: 1. Factors Culture 2. Social Factors 3. Personal Factors 3. Psychological Factors. The sample of the research is the buyer who has made a purchase of HP OPPO in Meteor Cell Sub District Marisa Pohuwato District with 30 buyers. Data were analyzed by using SPSS program version 16. The test result is: From the research result can be explained that consumer behavior variable simultaneously have positive and significant effect to the variable of Purchase Decision at the level of significant test of alpha (0,00) equal to 324,885 (3,24% ); Cultural variables (X1) have a positive effect on the Purchase Decision variable by 0.20 (20%); Social variables (X2) have a positive effect on the decision variable Pembeliansebesar 0.03 (3%); Personal variable X3 positively affects the Purchase Decision variable by 0.31 (31%); Psychology variable X4 has a positive effect on Purchase Decision variable of 0.983 (9.83%).
KAJIAN PENELITIAN ANALISIS BEBAN KERJA DAN KEBUTUHAN PEGAWAI PERUSAHAAN DAERAH PADA PERUSAHAAN DAERAH BANK PERKREDITAN RAKYAT KOTAMADYA UJUNG PANDANG (PD. BPR KMUP) KOTA MAKASSAR DM, M. Rustan; Abdullah, Abdullah
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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Abstract

The results of this study indicate that PD. BPR-KMUP Makassar City in the year 2016 has a total workload (BK) of 30,977 People Hours (OJ) with the time of completion of work (WP) of 20,357 People Hour (OJ) with the number of employee needs as many as 24 people, while there are 17 employees So that PD BPR-KMUP Makassar City lacks 7 (seven) employees with the following details: (1). The finance department has no vacancy; (2). General Section lacks 2 (two) employees; (3). Credit Section lacks 3 (three) employees; (4). The Supervisory Section does not have a Vocation of Position; (5). The cash office lacks 2 (two) employees. The shortage of the staff consists of the General Section of the shortage of two employees, namely Driver and Security, Credit Section Lack of 3 (three) people of Funding / Landing, while in Cash Office lack of 2 (two) officers / officers Namely Head of Cash Office and Customer Service (CS). Employee deficiency in the general part of the driver due to PD. BPR KMUP Kota Makassar does not have a Driver while the driver has a workload of 1,280 People Hours (OJ), while Security shortage is charged because Security has a 24 hour workload per day or 3,074 Hours (OJ) per year while The current security is only 1 (one) person. Employee losses on the credit section are due to vacancy in the Funding / Lending staff, while the funding / lending staff has 2,760 Hours (OJ) per year. With the shortage of employees this causes the effectiveness and efficiency of Unit (EU) to be disrupted in the end affect the Work Performance Unit (PU), this can be seen from the Performance Funding and Landing on PD. BPR KMUP Kota Makassar which only realized 17% for Funding and 52% for Landing respectively from the initial target stated in PDK PD. BPR KMUP Kota Makassar Year 2016. Employee / Cash Officials' lack of office is caused by vacant position of Head of Cash Office and Customer Service (CS), while each Head of Cash Office has workload of 1,340 Hours (OJ) And Customer service has 1,140 People Hours (OJ). In the absence of the head of the Office of Cash and Customer Service (CS) makes the Effectiveness and Efficiency Unit (EU) and performance at the cash office to be disrupted which ultimately adds to the workload for existing employees. In addition to referring to Workload Analysis (ABK), the fulfillment of employee needs on PD. BPR-KMUP Makassar City also needs to consider and anticipate the existence of organizational structure changes in PD. BPR-KMUP Kota Makassar includes the plan of opening of Branch Offices and Cash Offices in every Sub-District in Makassar City, and the presence of employees who have entered retirement and optimizing the execution of duties in each section and cash office.
TEKNOLOGI PENGELASAN SEBAGAI MODERASI REGULASI PEMERINTAH DAN KARAKTERISTIK PEKERJA TERHADAP DAYA SAING TENAGA KERJA Agusman Aris, Affandy
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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a qualitative explanative assosiative research was conducted with the aim of knowing the moderation effect of welding technology on the influence of government regulation and worker characteristics on labor competitiveness. Research conducted at PT. Indonesian Ship Industry (IKI) Makassar, Training Center (BLK) Makassar, PT. Vale Indonesia Luwu Timur, PT. Eastern Pearl Flour Mills Makassar, Center for Material and Technical Products (B4T) Bandung, PT. Dirgantara Indonesia Bandung, PT. Garuda Maintenace Facility (GMF) Cengkareng Tangerang, National Agency for Professional Certification (BNSP) Jakarta, Ministry of Manpower in Jakarta, Ministry of Industry in Jakarta, Profession Certification Institute (LSP) LAS Jakarta, PT. Pindad Bandung, and Indonesian Welding Association (IWA). As the study population. The sampling technique used in this research is non-probability sampling that is purposive sampling is the method of determining the sample based on certain criteria and the research sample is 90 respondents. The research approach used is quantitative with the analysis tool is Generalized Structure Component Analysis (GSCA) . Obtained by analysis result which states that there is influence of variable of Government Regulation and worker characteristic and welding technology to Competitiveness of Labor. It was also found that Welding Technology modifies the influence of Government Regulatory variables and quasi moderator and strengthening worker characteristics.
IMPLEMENTASI TAX AMNESTY TERHADAP PENERIMAAN PAJAK NEGARA DI KPP MADYA MAKASSAR Haeruddin, Haeruddin
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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The aim of this research is to know the implementation of tax amnesty and tax revenue after the state used UU number 11, 2016 at KPP Madya Makassar. This  research used descriptive qualitative method. After doing the analysis and discussion of the problem, the writer concludes that the implementation of tax amnesty is suitable with UU number 11 of 2016, and the revenue of state tax revenue was increase at KPP Madya Makassar.
DAMPAK PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 68) TENTANG PENGUKURAN NILAI WAJAR TERHADAP PAJAK PENGHASILAN (STUDI KASUS PADA PT ASTRA INTERNATIONAL Tbk.) Marlinah, Andi
AKMEN Jurnal Ilmiah Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
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The Title of this research is “The Impact of Statement of Financial Accounting Standards (PSAK 68) about Fair Value Measurement of the Income Tax (A Case Study on PT Astra International Tbk.)”., The presence of PSAK 68 give a effect to several reasons, among them income or comprehensive income, and also on taxation. The Focus of this research is about how a draft judgment in this case fair value measurement affect the income tax, both from the corresponding expenditures as well as regulations issued by the tax authority. The Method of this research is descriptive qualitative analysis. Data obtained from the official website of PT Astra International Tbk. which in turn stated that based on the three post which were analyzed by a researcher, found two of them to give effect to income tax based on the fair value measurement namely: (a) loss on the translation of receivables, and (b) exchange difference on translation of financial statements in  foreign currencies. The next (c) revaluation of fixed assets, is based on the results of reseacrh that not give effect to income tax.   

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