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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 33 Documents
Search results for , issue "Vol 15 No 4 (2018): AkMen JURNAL ILMIAH" : 33 Documents clear
TIM REDAKSI VOL 15 NO 4 (2018): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.383 KB) | DOI: 10.37476/akmen.v15i4.759

Abstract

Tim Redaksi
COVER VOL 15 NO 4 (2018): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.11 KB) | DOI: 10.37476/akmen.v15i4.744

Abstract

Cover
DAFTAR ISI VOL 15 NO 4 (2018): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.254 KB) | DOI: 10.37476/akmen.v15i4.745

Abstract

Daftar isi
PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANEJERIALTERHADAP EARNINGS MANAGEMENT Afrizal, Yogi Hady; Mursalim, Mursalim
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This research focused on the profit of one source of information used by investors to take decision before investing in a company. But, they did not think of a way and the process of the creating these profits. This has been one of the cause of investor gets missinformation of a candidate company places they would invest.This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in Index LQ-45 since 2015-2017. The analysis technique of data used in this research was multiple regression analysis technique.The researcher concluded that the testing of hypotheses in the research indicated that asimetry information, leverage, and managerial ownership significant and positive of earnings management, while the firm size not significant and negative of earnings management.
BURNOUT SEBAGAI IMPLIKASI KONFLIK PERAN GANDA (PEKERJAAN-KULIAH) PADA MAHASISWA YANG BEKERJA DI KOTA MAKASSAR Yahya, Syarief Dienan; Yulianto, Harry
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This research is devoted to investigate role conflict form the context of work and university domains on working students. This research it is expected to fill research gaps and enrich studies of role conflict topic and its relation to stress and burnout. This study involved 239 active working students from various universities in Makassar as respondents. Determination of the sample was done randomly through a purposive sampling approach. The Statistical Package for the Social Sciences (SPSS) is used in assisting research data analysis includes path analysis and Moderated Regression Analysis. The results showed that the university -work conflict variables and work- university conflict variables had a significant positive effect on stress variables, while the university-work conflict variable had a insignificant negative effect on burnout and work- university conflict variables had a significant positive effect on burnout. Through Moderated Regression Analysis shows that social support variables reduce the negative influence of stress on burnout of Working Student.
PENGARUH AUDIT JUDGMENT, PENGALAMAN AUDITOR, DAN ETIKA AUDITOR TERHADAP PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI MAKASSAR Anwar, Anwar
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study aims to determine whether Audit Judgment, Auditor Experience, and Auditor Ethics have an effect on the giving of Audit Opinion to Public Accounting Firm (KAP) in Makassar. Data collection used primary data obtained from questionnaires using saturated sample technique. The population is all auditors in five (5) Public Accounting Firm in Makassar a total of 33 auditors, and the entire sample is used in this study. The results of the questionnaire have been tested for validity and reliability, also tested the classical assumption of normality assumption, and multicolonierity assumption. Methods of data analysis using multiple regression techniques. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that Audit Judgment, Auditor Experience, and Auditor Ethics have a positive and significant impact on Audit Audit Opinion at Public Accounting Firm (KAP) in Makassar.
PERSEPSI PENERAPAN SISTEM INFORMASI KEUANGAN (SIKEU) PADA PERGURUAN TINGGI DI KOTA PALOPO DENGAN PENDEKATAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Asriany, Asriany
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi penerimaan sistem keuangan (SIKEU) pada perguruan tinggi Palopo dengan pendekatan TAM (Technology Acceptance Model). Metode analisis dalam penelitian ini menggunakan metode analisis Partial Least Square (PLS). Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan melakukan pengamatan dan pemantauan secara langsung pada objek penelitian melalui penggunaan instrumen penelitian berupa kuesioner. Hasil peneltian menunjukkan bahwa variabel perceived ease of usedan perceived usefulness berpengaruh positif dan siginikan terhadap penerimaan sistem keuangan (SIKEU); dan variabel lainnya yaitu behavioral intention dan attitude toward behaviour tidak berpengaruh signifikan terhadap penerimaan sistem keuangan (SIKEU). Berdasarkan pengujian statistik yang dilakukan, tingkat pengaruh yang lebih tinggi dalam penerimaan sistem keuangan (SIKEU) adalah perceived ease of use dengan nilai sebesar1,995; dan tingkat pengaruh terendah dalam penerimaan sistem keuangan (SIKEU) adalah perceived usefulness dengan nilai sebesar 1,673.
PENGARUH THE URGENT REHABILITATION PROJECT OF TANJUNG PRIOK TERHADAP PRODUCT DOMESTICT BRUTO (PDRB) PROVINSI DKI JAKARTA Alfius Torar, Jimmy Roland
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The purpose of this research is to measure effect of The Urgent Rehabilitation Project in Tanjung Priok against Gross Domestic Product Regional (PDRB) at DKI Jakarta. Data collection in this study used a survey method, population in this research is project data from The Urgent Rehabilitation within 12 years from 2004 – 2015 and all populations are sampled. Multiple linear regression used as analytical method with SPSS software assist. The result of research show that quantity of goods and passengershave significant effect on the acquisition of the amount of the Gross Domestic Product Regional (PDRB) of DKI Jakarta Province contributed by the Sea Transportation Sector.
PENGARUH NILAI PASAR DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rumianti, Chaerunnisa
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah nilai pasar dan leverage berpengaruh terhadap harga saham pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia.populasi dari penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2016 berjumlah 18 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 16 perusahaan sebagai sampel. Teknik analisis menggunakan analisis regresi linear berganda dengan bantuan software SPSS. Berdasarkan pengujian hipotesis secara parsial atau uji t, variabel nilai pasar dan variabel leverage tidak berpengaruh signifikan terhadap harga saham.
PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP PROFITABILITAS BANK MUAMALAT INDONESIA Arsyad, Rahmat
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

This study is aim to test the effect of external and internal factor of Muamalat Bank. The external factor based on economics growth, and the internal factor is measured by CAR, BOPO and FDR of Return on Asset (ROA) of Muamalat Bank in Indonesia. This study use data from accounting report publiced by Muamalat Bank Indonesia and BPS report. The data analysis method is multiple linear regression. Before using this method the data must be test by clssic assumption test that are normality test and other test. Since observation periode, we goin the test data. Based on normality test, the data is distributed normal, and the classic assumption are fulfilled it means we can use multiple linear regression method. The study result shows that economics growth, CAR and FDR did not have significant effect to ROA, mean while BOPO have significant effect to ROA. Prediction capability for the four variabels to ROA in this study is about 99,2%, while the residual is effected by the other factor.

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