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Nobel
Contact Email
nobel@stienobel-indonesia.ac.id
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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 18 Documents
Search results for , issue "Vol 16 No 2 (2019): AkMen JURNAL ILMIAH" : 18 Documents clear
TIM REDAKSI VOL 16 NO 2 (2019): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Tim Redaksi
COVER VOL 16 NO 2 (2019): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Cover
DAFTAR ISI VOL 16 NO 2 (2019): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Daftar Isi
PENGARUH TARIF DAN PROMOSI TERHADAP CITRA MEREK (STUDI PADA KONSUMEN PENGGUNA TRANSPORTASI ONLINE DI KOTA MAKASSAR) Launtu, Ansir
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine whether tariffs and promotions have an effect on brand image (a study on consumers of online transportation users in the city of Makassar. Data collection using Primary data in the form of data obtained from questionnaires using purposive sampling technique. The population is the people who are Grab consumers of online transportation users in, Makassar City, while the samples taken are 45 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classical assumptions in the form of assumptions of normality and multicollinearity. Data analysis method uses multiple regression techniques. The results showed that all hypotheses had a positive and significant effect based on t test. This means that the Tariff and Promotion partially all have a positive and significant effect on Brand Image (Study on Consumers of Online Transportation Users in Makassar City).   Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Tarif Dan Promosi Terhadap Citra Merek (Studi Pada Konsumen Pengguna Transportasi Online Di Kota Makassar. Pengumpulan data menggunakan data Primer yaitu berupa data yang diperoleh dari kuesioner dengan menggunakan teknik purposive sampling. Populasinya adalah masyarakat yang merupakan konsumen Grab pengguna transportasi online di Kota Makassar, sedangkan sampel yang diambil berjumlah 45 responden. Hasil kuesioner telah diuji validitas dan reliabilitas, juga telah diuji asumsi klasik berupa asumsi normalitas dan multikolonieritas. Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukkan bahwa semua hipotesis berpengaruh positif dan signifikan berdasarkan uji t. Ini berarti bahwa Tarif dan Promosi secara parsial semuanya berpengaruh positif dan signifikan terhadap Citra Merek (Studi Pada Konsumen Pengguna Transportasi Online Di Kota Makassar).
ANALISIS PELAKSANAAN RENCANA ANGGARAN YANG EFEKTIF DAN EFESIEN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA CV CITRA PERKASA MANDIRI Marlinah, Andi
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out  whether budget planning on CV. Citra Perkasa Mandiri is well or not, and to find out whether production costs control on CV. Citra Perkasa Mandiri is implemented effectively and efficiently or not. This research method is qualitative. The data of this study were obtained from target data and budget realization on CV. Citra Perkasa Mandiri starting from 2015-2017. The results of this study, budget planning on CV. Citra Perkasa was well. In addition, controlling production costs on the CV. Citra Perkasa Mandiri has been implemented effectively and efficiently. During the last three years, there have been no irregularities and still benefited. Except for the direct labor cost budget that had experienced irregularities in 2017.   Penelitian ini bertujuan untuk mengetahui apakah perencanaaan anggaran pada CV. Citra Perkasa Mandiri berjalan dengan baik, dan untuk mengetahui apakah pengendalian biaya produksi pada CV. Citra Perkasa Mandiri diterapkan secara efektif dan efisien. Metode penelitian ini yaitu kualitatif. Data penelitian ini diperoleh dari data target dan realisasi anggaran pada CV. Citra Perkasa Mandiri mulai dari tahun 2015-2017. Pada hasil analisis target dan realisasi anggaran yang telah ditetapkan oleh CV. Citra Mandiri maka diperoleh hasil bahwa anggaran CV. Citra Perkasa berjalan dengan baik. Selain itu, pengendalian biaya produksi pada CV. Citra Perkasa Mandiri telah diterapkan secara efektif dan efisien. Selama tiga tahun terakhir, tidak terjadi penyimpangan dan tetap mendapatkan keuntungan. Kecuali pada anggaran biaya tenaga kerja langsung yang sempat mengalami penyimpangan pada tahun 2017.
PRICE DISCOUNT, SALES PROMOTION DAN BONUS PACK TERHADAP IMPULSE BUYING PADA PT MATAHARI DEPARTEMENT STORE MAKASSAR S.Themba, Orfiyanny
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know the simultaneous and partial influence between price discount, sales promotion and bonus pack to impulse buying. As  quantitative research, a survey method using a questionnaire was used. The sampling technique was  purposive sampling and accidental sampling. The population  in this research someone that were buying in PT Matahari Departement Store, Tbk Makassar. The  sample was 90 respondents. Methods of data analysis using is descriptive analysis and multiple regression techniques. The results showed that price discount, sales promotion and bonus pack influenced positive and significant on impulse buying.
ANALISIS KOREKSI FISKAL LAPORAN KEUANGAN KOMERSIL DALAM PERHITUNGAN PAJAK PENGHASILAN TERUTANG PADA CV. SINAR GEMILANG MAKASSAR Haeruddin, Haeruddin
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study is to determine the amount of the income tax owed by the company by reconciling commercial financial statements into fiscal financial reports on CV. Sinar Gemilang. The fiscal financial statements form the basis of the year-end corporate income tax statement which will be set forth in the annual tax report. This study uses qualitative research by describing the results of the calculation of fiscal reconciliation (correction) on the company's financial statements in the form of profit / loss statements and calculating the amount of taxable income and determining income tax in 2018. The results of this study indicate the difference between earnings according to accounting and profit for taxation goals.   Tujuan penelitian ini adalah untuk menentukan besarnya jumlah pajak penghasilan terutang perusahaan dengan melakukan rekonsiliasi laporan keuangan komersial menjadi laporan keuangan fiskal pada CV.Sinar Gemilang. Laporan keuangan fiskal menjadi dasar dalam perhitangan Pajak Penghasilan Badan akhir tahun yang akan dituangkan dalam laporan pajak tahunan. Penelitian ini menggunakan penelitian kualitatif dengan mendeskripsikan hasil perhitungan rekonsiliasi (koreksi) fiskal terhadap Laporan Keuangan perusahaan berupa Laporan Laba/ Rugi dan menghitung besarnya laba kena pajak serta menentukan pajak penghasilan pada tahun 2018. Hasil penelitian ini menunjukan adanya perbedaan antara laba menurut  akuntansi dan laba untuk tujuan perpajakan.
DETERMINAN MINAT NASABAH MENABUNG DI BANK SYARIAH Astuti, Niken Probondani
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The study aims to know : (1) The effect of religiusitas on the interst of saving in Islamic bank, (2) The effect of service on the interst of saving in Islamic bank, (3) The effect of savings product on the interst of saving in Islamic bank. (4) The effect of profit sharing on the interst of saving in Islamic bank. As  quantitative research, a survey method using a questionnaire was used. The sampling technique was accidental sampling. The population  in this customer PT BNI Syariah Makassar .The  sample was 90 respondents. Methods of data analysis using is descriptive analysis and multiple regression techniques. The results showed that religiusitas, service, savings product and profit sharing influenced positive and significant on the interst of saving in Islamic bank.
PENINGKATAN KAPASITAS PROFESI AKUNTAN DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 DENGAN MEREVITALISASI KURIKULUM AKUNTANSI MELALUI PENGINTEGRASIAN INFORMATION TECHNOLOGY Halmi, Halmi
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
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Abstract

The research aims to find out the steps taken from the challenge to increase the role of accountants in the industrial revolution 4.0, as well as opportunities that are beneficial for the accounting profession so that they can be competent in the era of industrial revolution 4.0. The data of this study were observations, interviews, and documentation from several accountant offices with a qualitative descriptive approach. The research findings that the old age as a scorekeeper where accounting only talks about rules / compliance, while the present era is known as score player, namely the accounting role that aims to print organizational profits to increase profitability or other aspects that can provide value to the organization.  This forces important competencies for the profession. Professional indicators of an accountant must carry out the principles of competence, integrity principles, confidentiality principles, and objectivity principles. Application of accounting software, specifically mind your own business (MYOB) and zahir accounting by evaluating the accounting curriculum in integrating information technology.  This accounting software processes accounting data through the process of recording transaction data into a computer then the computer will process it into financial statements. The positive impact arising from the progress of the industrial revolution 4.0 that accountants will not be eliminated from the machine because the task of an accountant is not only making financial reports and others, but also plays an important role in decision making and analyzing financial statements and the machine is considered unable to do so.   Penelitian bertujuan untuk mengetahui langkah-langkah yang ditempuh dari  tantangan guna  meningkatkan peran akuntan dalam revolusi industri 4.0, serta peluang yang bermanfaat bagi profesi akuntan sehingga dapat berkompetensi di era revolusi industri 4.0. Data penelitian ini observasi, wawancara, dan dokumentasi dari beberapa kantor akuntan dengan pendekatan deskriptif kualitatif. Temuan penelitian bahwa zaman old sebagai scorekeeper di mana akuntansi hanya berbicara mengenai aturan/compliance, sementara zaman now dikenal sebagai scoreplayer yaitu peran akuntansi yang bertujuan untuk mencetak laba organisasi guna meningkatkan profitabilitas yang didapat atau aspek lain yang dapat memberikan value bagi organisasi. Hal ini memaksa kompetensi yang penting bagi profesi. Indikator profesional seorang akuntan harus melakukan prinsip competence, prinsip integrity, prinsip confidentiality, dan prinsip objectivity.  Pengaplikasian software accounting, khususnya mind your own business (MYOB) dan zahir accounting dengan merevitasi kurikulum akuntansi dalam pengintegrasian informasi teknologi. Software accounting ini mengolah data akuntansi melalui proses pencatatan data transaksi ke dalam komputer selanjutnya komputerlah yang akan mengolahnya menjadi laporan keuangan. Dampak positif yang ditimbulkan dari kemajuan revolusi industri 4.0 bahwa akuntan tidak akan tersingkirkan dari mesin karena tugas dari seorang akuntan bukan hanya membuat laporan keuangan dan yang lainnya, melainkan sangat berperan penting dalam pengambilan keputusan dan menganalisa laporan keuangan dan mesin dianggap belum mampu untuk melalukan hal tersebut.
DAMPAK PERCERAIAN TERHADAP TUMBUH KEMBANG ANAK DI KABUPATEN GORONTALO Syamsul, Syamsul; Bakri, Bala; P. Tamu, Salma
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
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Abstract

Quality generations are born of quality families, harmonious home life, and are supported by a conducive environment. This is where the important role of the family in forming a quality generation with concern for child growth in all aspects, including physical, intellectual, emotional, moral, personality and spiritual development. The need for psychological attachment, the need for physical and mental stimulation requires enormous attention from their parents, and the need for security is a basic need that must be met for children in order to achieve optimal growth and development. The informants in this study were divorced parents. In this study using additional informants to support and complete the data obtained from the subject and informants. The data analysis used in this research is qualitative descriptive analysis which consists of data collection, data reduction, data display, and Conclusion Drawing / Verification. This research will be conducted in Gorontalo Regency with the locus of the Family Planning Village of Motinelo Village, Tabongo District, Gorontalo Regency. The results of the study identified several factors that were the source of divorce problems, namely the influence of internet / social media, early marriage / young marriage, liquor and domestic violence, behavior / lifestyle, and economic factors. The impact of divorce on child development is physical, social and psychological.

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