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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 18 Documents
Search results for , issue "Vol 16 No 3 (2019): AkMen JURNAL ILMIAH" : 18 Documents clear
DAFTAR ISI VOL 16 NO 3 (2019) AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Daftar isi
TIM REDAKSI VOL 16 NO 3 (2019) AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Tim Redaksi
COVER VOL 16 NO 3 (2019): AKMEN JURNAL ILMIAH
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

ABSTRAK
IMPLEMENTASI ZAKAT PERBANDINGAN HISTORICAL COST DAN CURRENT VALUE Burhanuddin, Chairul Iksan; Alfirga MS, Muhammad
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.562 KB) | DOI: 10.37476/akmen.v16i3.688

Abstract

This research aims to look at comparison of calculation by using the method of historical cost and current value in the valuation of assets as a basis in determining the company's zakat. The methods used in this research was done by way of interpretation upon phenomenology in one of the private companies. The results showed that the calculation of the current value of generating bigger numbers were modest compared with the historical cost. In other words, the more alms distributed then the more companies/organizations that help people who are still poverty.
ANALISIS IMPLEMENTASI ERP (ENTERPRISE RESOURCES PLANNING) ORACLE CLOUD FINANCE PADA PT. HADJI KALLA MAKASSAR Syarifuddin, Syarifuddin
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.506 KB) | DOI: 10.37476/akmen.v16i3.689

Abstract

This study aims to determine the challenges and obstacles in the process of implementing the Oracle Cloud ERP system. Cloud-based ERP models are still rarely used by companies in Indonesia. For Oracle cloud, PT Hadji Kalla was the first group of companies to use in Indonesia. The implementation process lasted for 2 years from 2017-2018. This research is a qualitative approach with analytical methods using phenomenological analysis. Data collection is done by interviewing key informants involved in the system implementation process. The results of this study indicate that the informant feels that sometimes the perception of the user (Buyer) is not the same as the results of the system output after implementation. This causes differences of opinion between the implementor and the user towards the final results of the ERP system implementation. In addition, some outputs that were produced were not in accordance with the applicable financial reporting standards in Indonesia (PSAK). So users need to process again (customize) to suit the needs of users. As well as the user's expectations for the emergence of efficiency, it is precisely for them to feel the impact of additional costs. Because of the increased process and resources needed to support the ERP system. Therefore, for users who will implement, there needs to be an initial process of in-depth introduction between the implementor and the user to equalize. So that disappointment does not arise later on. This research is expected to contribute to the ERP system implementation process in the world of practitioners. While theoretically, the results of this study reinforce the concept of schemata theory in the acceptance of a technology.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PT. INTAN WIJAYA INTERNASIONAL,TBK Utami, Ade Ulfa; Hariyanti, Hariyanti
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.646 KB) | DOI: 10.37476/akmen.v16i3.690

Abstract

The purpose of this study was to determine the effect of the current rasio of total asset turnover to return on asset at PT. Intan Wijaya Internasional, Tbk in 2014-2018. The types and the sources of data that the writer used are qualitative data and quantitative data. The results showed that partially the current ratio had a positive effect but did not significant effect on return on assets. Simultaneously, the variable current ratio, total asset turnover has a positive but not significant effect on retunt on assets. The calculation of the multiple correlation coefficient is 24,3% which means the current ratio and total asset turnover has a positive but low effect ob return on assets. The calculation of the coefficient of determination is 5,9% by return on assets can be explained by the current ratio, total asset turnover.
KAJIAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Nurmiati, Nurmiati; Diana, Fina; Murbayani, Murbayani
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.104 KB) | DOI: 10.37476/akmen.v16i3.691

Abstract

This study aims to obtain a picture of the growth, effectiveness, contribution of each source of PAD to the PAD and prospects for the growth of Makassar City's PAD in the future. This research is a quantitative study using secondary data namely Makassar City PAD data in 2014-2018 by analyzing data such as growth, effectiveness, proportion and trend analysis. The results showed that the Original Revenue of Makassar City for the last 5 years (2014-2018) in terms of growth showed that the realization of PAD experienced an average growth of 14.22% smaller than the average growth in the PAD target of 16.41%. The effectiveness of PAD as measured by the achievement of targets over the past 5 years is quite effective (83.18%). The contribution from each source of PAD shows the highest local tax contributing 77.56%, while the income from the results of the management of the separated Regional Assets is classified as the lowest at only 2.12%. Makassar City's PAD growth prospects in the future shows an increase every year
MENGUAK IMPLEMENTASI PRINSIP GOOD GOVERNMENT GOVERNANCE DALAM PENGELOLAAN DANA DESA: SEBUAH UPAYA PENCEGAHAN FRAUD Rayyani, Wa Ode; Jumiati, Jumiati; Sunarti, Sunarti
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.421 KB) | DOI: 10.37476/akmen.v16i3.692

Abstract

This study aims to determine how the implementation of the principles of Good Governance Government in the management of village funds as an effort to prevent fraud in Toddotoa Village, Pallangga District, Gowa Regency. Toddotoa Village is one of the villages in Gowa Regency that receives a relatively large allocation of village funds compared to other villages and experiences an increase in the allocation every year. The research approach with qualitative research uses a case study method in which desk study and field study with interviews and observations in order to collect data. The results showed that Toddotoa Village had synergized well in applying the principles of Good Government Governance. In order to achieve Good Government Governance as an effort to prevent fraud, the three pillars of Good Government Governance namely accountability, transparency and participation are well implemented through concrete actions in the form of injecting Good Government Governance values ??in the practice of organizing village fund management so as to minimize, even prevent the occurrence of fraud in managing village funds.
ANALISIS KESESUAIAN PENERAPAN SISKEUDES DALAM PENGELOLAAN DANA DESA Wongku, Elsa Manora; Sulistya Hapsari, Aprina Nugrahesthy
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.042 KB) | DOI: 10.37476/akmen.v16i3.693

Abstract

This study aims to analyze the suitability of the application between the stages of village financial management according to Permendagri No. 20 of 2018 with the stages of village fund management in Karangtengah Village, Tuntang District, Semarang Regency by using the Siskeudes application. This research is a qualitative descriptive study. This type of research data was obtained from primary data that is data obtained from interviews and documentation. Qualitative analysis techniques used are data reduction, data presentation and conclusion drawing. The results and discussion of this study indicate that the stages of Permendagri village financial management No. 20 of 2018 with the stages of village fund management starting from the stages of planning, implementation, administration, reporting and accountability through the Siskeudes application in Karangtengah Village are appropriate and are generally well implemented and running smoothly until now .. However, there are differences in inputting to the National Secretariat and manual components not inputted in the National Secretariat but it does not make the process of village fund management in the National Secretariat and accountability hampered because the National Secretariat also complements the attachments.
EVALUASI TATA KELOLA SISTEM INFORMASI PENGELOLAAN DANA SEKOLAH Fahmi, Anggi Aditya; Sulistya Hapsari, Aprina Nugrahesthy
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.659 KB)

Abstract

The Industrial Revolution 4.0, which is characterized by disruptive technology, demands the optimal use of information systems and information technology. In addition to being able to support the organization's business processes, information technology is certainly also free from all threats such as fraud, which means that there is a need for information technology audits. School X is an entity that requires an assessment of information technology audits because it manages school funds. So it is necessary to evaluate IT governance to find out the achievement of organizational maturity using the COBIT 5 framework which then provides recommendations to be taken into consideration in future IT management using the COBIT framework 5. This research focuses on the EDM process domain (evaluate, direct, and monitoring) and APO (align, plan, organise) with a qualitative descriptive approach. The results of this study indicate that the organization has reached maturity levels at level 1 (Performed Process), level 2 (Managed Process) and level 3 (Established Process) which means that the organization has implemented all EDM and APO domain processes at COBIT 5 except APO05 subdomains (managed portfolio) because the organization is nonprofit oriented, it is at level 0 (incomplete process). But it has not fully documented and communicated the process for organizational efficiency.

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