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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.
Arjuna Subject : -
Articles 950 Documents
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.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN PEMBELIAN RUMAH PADA PERUMAHAN TAMAN DATARAN INDAH DI KOTA MAKASSAR Wilham, Muharram; Galib, Mukhtar
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 (232.199 KB) | DOI: 10.37476/akmen.v16i3.697

Abstract

This study aims to: (1) To find out and analyze the influence of cultural, social, personal and psychological factors simultaneously (together) on the decision to purchase a house in Taman Dataran Indah Housing in Makassar City (2) To find out and analyze the influence of cultural factors , social, personal and psychological partially (individually) to the decision to purchase a house in Taman Dataran Indah Housing in Makassar City. (3) To find out and analyze which variable is the most dominant influence on the decision to purchase a house in Dataran Indah Park Housing in Makassar City. The results of this study indicate (1) The analysis shows that the independent / independent variable (X) simultaneously influences cultural, social, personal and psychological factors significantly on the decision to purchase a home in Taman Dataran Indah Housing in Makassar City by 93.7% while the remaining 6.3% is influenced by other variables not included in this study (2) The four independent / independent variables (X) have a significant partial effect on housing purchase decisions at Dataran Indah Park Housing in Makassar City with the following summary: (a ) Cultural factor variable (X1) with tcount 10,089> ttable 2,000 (b) Social factor variable (X2) with tcount 3,638> ttable 2,000 (c) Personal factor variable (X3) with tcount value 3,020> ttable 2,000 (d) Variable psychological factors (X4) with a tcount of 5.680> ttable 2,000 (3) Among cultural, social, personal and psychological factors, the cultural factor (X1) is the most dominant factor influencing the decision to purchase a house in Taman Dataran Indah Housing in Makassar City.
PENGARUH RETURN ON EQUITY, RETURN ON INVESTMENT, LOAN DEPOSIT RATIO, NET INTEREST MARGIN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, NET PROFIT MARGIN TERHADAP HARGA SAHAM Yapi, Munir
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 (170.662 KB) | DOI: 10.37476/akmen.v16i3.698

Abstract

This research aimed to test the positive or negative influence, as well as whether the Return on Return On Equity,Return On Investment, Loan Deposit Ratio,Net Interest Margin, Operational Budgeting of Operational Income, Net Profit Margin towards investment value is significant or not, both simultanously and partially. Data used in this study were secondary data which are obtained from ICMD for go-public-banking-companies at BEI with sample from the year of 2010-2014. Sample taking used the method of purposive sampling and obtained as 25 samples that fulfilled the criterias. Technique of data analysis used the SPSS 21 method. Result showed simultanously that Return On Equity, Return On Investment, Loan Deposit Ratio, Net Interest Margin, Operational Budgeting of Operational Income, Net Profit Margin positively and significantly influenced the investment value. The result also showed partially that Return on Equity, Return on Investment positively and significantly influenced the investment value, Loan Deposit Ratio partially influenced negatively and was not significant towards investment value, Net Profit Margin influenced positively and was not significant towards investment value and Operational Budgeting of Operational Income, Net Profit Margin influenced negatively and significantly towards investment value.
IMPLEMENTASI DIRECT INSTRUCTION BERBASIS MODUL TUTOR SEBAYA PADA PENGOPERASIAN SOFTWARE PENGOLAH ANGKA(MS.EXCEL) SMK NEGERI I JENEPONTO Halimatullah, Halimatullah
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 (217.106 KB) | DOI: 10.37476/akmen.v16i3.699

Abstract

The study is a classroom action research which aims at enhancing learning activities of students and enhancing their learning result by implementing direct instruction with peer tutor module-based in operation spreadsheet software (Ms.Excel) at SMKN 1 Jeneponto. The subjects of the study were students og grade X TKJ at SMKN 1 Jeneponto of academic year 2013/2014 with as many as 45 students consistec of 19 male and 26 female students. The procedure of classroom action recearch used path model of action research based on hopkins which consisted of the planning phase, the implementation, supervision/evaluation, and reflection. All of the learning tools used in the study were validated by the experts and practitioners and had revision to obtain the feasible result to be used. The result of the study reveal that there is enhancement of activities and learning result of students of grade X TKJ at SMKN 1 Jeneponto in operating spreadsheet software (Ms.Excel) of basic competence, which explained the types and function of the spreadsheet software after the students were given direct instruction learning with peer tutor module-based
TINGKAT PEMAHAMAN MASYARAKAT TENTANG PASAR MODAL SYARIAH DI SULAWESI SELATAN Abdi, Muhammad Nur; Suarni, Agusdiwana
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 (236.245 KB) | DOI: 10.37476/akmen.v16i3.700

Abstract

Makassar city with various professions, gender, educational backgrounds as well as ethnic and religious groups, makes various understandings about the Islamic capital market. The purpose of this study is to determine the level of understanding of the Islamic capital market and people's interest in investing in the Islamic capital market in South Sulawesi, which is reviewed in four indicators consisting of (1) products, (2) security or risk (3) mechanisms, ( 4) interests. This research uses quantitative methods with online surveys in the form of questionnaires through websites, email and social media. The research sample was 232 respondents. The results of the study, (1) public understanding of investment and product variations in the Islamic capital market is sufficient to understand, (2) understanding of the safety or risk of the community and the benefits of investing in the Islamic capital market are very good, (3) public understanding of the mechanism and opening of accounts in the Islamic capital market it is lacking as a mechanism and procedure for opening accounts in the Islamic capital market. (4) Public interest in South Sulawesi is very large to advance investment in the Islamic capital market. This research provides information about Indonesian securities, publishers and stock exchanges to intensify education to the community, especially in the province of South Sulawesi.
ANALISIS PROFESIONALISME AUDITOR INTERNAL PADA PT SWADAYA MAKASSART DI MAKASSAR Hasti, Astuty; Permadi, Panji
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 (211.767 KB) | DOI: 10.37476/akmen.v16i3.701

Abstract

Professionalism is the credibility of an internal auditors and the professionalism of internal auditors is one of the success keys in carrying out their duties. Internal auditors are required to be able to carry out their audit duties seriously and their application must be consistent with the norms of the practice of professional auditors.This study aims to determine the professionalism of internal auditors at PT. Swadaya Makassart. The research method used is a qualitative descriptive method where there is only one variable and does not make a comparison.Based on the results of the study it can be concluded that the professionalism of existing internal auditors is good enough, referring to the results of measurements of independence, professional expertise, and compliance with the code of ethics.
REALISASI PENDAPATAN ASLI DAERAH SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN PADA KANTOR DINAS SUMBER DAYA AIR, CIPTA KARYA DAN TATA RUANG PROVINSI SULAWESI SELATAN Daryanti, Daryanti; Ua, Maria Angelina
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to determine the financial performance of the Water Resources, Office and the Layout of the Province of South Sulawesi by calculating Regional Original Incom from 2015-2017. The data used are secondary data obtained from the Departemen of Water, Resources and spatial planning of sout Sulawesi Province in the from of Regional Revenue budgets for the 2015-2017 fiscal year. The results of this study indicate that, the development of the effectiveness of financial management in the work of the copyrighted water resources and the layout of the south sulawesi province during the 2015-2017 fiscal year can be said to be effective, namely, having an average effectiveness ratio below 100%, which only reaches 97,16%.
TINJAUAN PELAKSANAAN MUTASI DAN PENEMPATAN KERJA PADA PT HONDA MAKASSAR INDAH Setiawati, Dwi; Hamdyani, Sri; Ilyas, Muh Indra Fauzi
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 (242.756 KB) | DOI: 10.37476/akmen.v16i3.704

Abstract

Review of the Implementation of Movements and Work Placement at PT Honda Makassar Indah. This research was conducted at a Honda car dealership and repair shop at PT. Honda Makassar Indah in Makassar, located on Jl. A.R. Judge No. 125, Suangga, Tallo, Makassar City. Types and sources of data used Qualitative and quantitative data The population taken in this study amounted to 100 employees with a sample of 50 employees. The results of the study concluded that the most influential variable was the work placement variable with a tcount of 6.068> 1.678 while the mutation variable tcount of 2.781> 1.678. Thus that the two variables are jointly or partially changed, then the most influential change in work performance is work placement
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MINAT NASABAH MENGGUNAKAN UANG ELEKTRONIK (E-MONEY) PADA PT. BANK RAKYAT INDONESIA, TBK. CABANG PANKKUKANG MAKASSAR Dandu, Sudirman
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 (206.714 KB) | DOI: 10.37476/akmen.v16i3.705

Abstract

This research aims to study the relationship of the use, usefulness / usefulness, and trust in the interests of using electronic money and to find out the dominant factors that influence the interest in using electronic money. Bank BRI, Tbk, Panakukkang Makassar Branch. The analysis method used in this study is the method of multiple linear regression analysis. The results of the study show the perceptions of usage, usefulness / usefulness, and positive and significant trust in the interests of using electronic money at the BRI Bank Panakukkang Makassar Branch. The variable that played a dominant role in the study was the variable ease of use of electronic money at Bank BRI, Tbk, Makassar Panakukkang Branch
PENGARUH PENEMPATAN KERJA TERHADAP EFEKTIFITAS KERJA PEGAWAI PADA BADAN NARKOTIKA NASIONAL (BNNK) KABUPATEN BONE BOLANGO Husin, Wiwin L
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.46 KB) | DOI: 10.37476/akmen.v17i1.845

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh penempatan kerja yang terdiri dari promosi, demosi, dan job posting program secara parsial dan simultan terhadap efektivitas kerja pegawai pada Badan Narkotika Nasional (BNN) Kabupaten Bone Bolango. Metode penarikan sampel yang digunakan dalam penelitian ini adalah metode Sensus, sedangkan pengumpulan data pokok yaitu melalui daftar pernyataan yang diuji melalui uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah metode analisis jalur (Path Analysis). Hasil pengujian pertama menunjukan bahwa variabel promosi, demosi, dan job posting program berpengaruh secara simultan berpengaruh positif dan signifikan terhadap efektivitas kerja pegawai pada Badan Narkotika Nasional (BNN) Kabupaten Bone Bolango yaitu sebesar 0.515 atau 51,5%. Hasil pengujian hipotesis kedua menunjukan bahwa promosi secara parsial berpengaruh positif dan signifikan terhadap efektivitas kerja pegawai pada Badan Narkotika Nasional (BNN) Kabupaten Bone Bolango yakni sebesar 0.374 atau 37,4%. Hasil pengujian ketiga menunjukkan bahwa variabel demosi secara parsial berpengaruh positif dan signifikan terhadap efektivitas kerja pegawai pada Badan Narkotika Nasional (BNN) Kabupaten Bone Bolango yakni sebesar 0,461 atau 46,1%.Hasil pengujian keempat menunjukkan bahwa variabel job posting program secara parsial berpengaruh negatif dan tidak signifikan terhadap efektivitas kerja pegawai pada Badan Narkotika Nasional (BNN) Kabupaten Bone Bolango yakni sebesar -0,325 atau -32,5%.

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