cover
Contact Name
Nurkhalik Wahdanial Asbara
Contact Email
khalikwahdanial@stienobel-indonesia.ac.id
Phone
+6285299972162
Journal Mail Official
akmen@nobel.ac.id
Editorial Address
Jl. Sultan Alauddin No.212, Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
AkMen JURNAL ILMIAH
ISSN : 18298524     EISSN : 26214377     DOI : 10.37476
Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan Manajemen (yang meliputi Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran dan Manajemen Strategi). Artikel yang diterbitkan dalam jurnal AkMen merupakan artikel yang belum pernah diterbitkan maupun dalam proses penerbitan oleh penerbit lain. Artikel-artikel yag diterbitkan oleh Jurnal AkMen telah melalui penelaahan oleh Mitra bestari (Peer reviewers)
Articles 588 Documents
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA KOPERASI SIMPAN PINJAM MULTI NIAGA MAKASSAR Maryadi, Maryadi
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.827

Abstract

Customer satisfaction is a condition in which the desires, expectations and customer requirements are met. A service rated satisfactory if the service can meet the needs and expectations of customers. Measuring customer satisfaction is a key element in delivering a better, more efficient and more effective. If customers are not satisfied with the services provided, the service can certainly be ineffective and inefficient. Quality of service can be considered as fulfilling the needs and desires of consumers and accuracy of delivery to consumer expectations mengembangi
EVALUASI ANGGARAN DAN REALISASI PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAN ASSET DAERAH PROVINSI SULAWESI TENGGARA Sari, Purnama
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.825

Abstract

This study aims to determine the factors that cause the difference between Revenue Budget to Actual revenue realization in terms of budget revenues of Sulawesi Tenggara. The analysis method used is descriptive analysis of the factors explaining the cause of the difference between the Revenue budget realization. The result of this research is, generally speaking is that the realization of revenue revenue budget from 2007 to 2009 had less margin or excess revenues. The factors that cause the difference between the budget with revenue realization is not only coming from the provincial government itself, but also because of the lack of awareness of the public to pay taxes and fees on time.
TINGKAT PERTUMBUHAN DAN PRODUKSI TANAMAN KENTANG (Solanum tuberosum L) PADA SISTEM PERTANIAN ORGANIK Sugiarto, Muhammad
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.826

Abstract

The experiment was conducted in the village of Karya Manunggal, District Randangan, Pohuwato District, Gorontalo Province which runs from April to July 2012. This study was conducted in the form of trials organized by RAK (randomized block design). Using chicken manure 06 kg / plant combined with a dose of liquid fertilizer biofid as follows: control (B0), 5 cc Biofid (B1), 10 cc Biofid (B2), 15 cc Biofid (B3). The results showed that treatment of 15 cc very real influence on the growth and production of potato crop.
KAJIAN MASTER PLAN PEMBANGUNAN EKONOMI KABUPATEN PINRANG Akil, Nasriah
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.824

Abstract

Regional economic development is largely determined by the level of economic activity based on economic sectors that encourages an increase in Gross Domestic Product and the strengthening of regional economic structure, Optimization of the economic potential of the region is highly dependent on the level land ready kesesuaiaan subsectors in each sub-sector is the basis sectors that have a commodity that is considered superior in every sub-district that was dilahan either wet or on dry land, the potential for regional economic development is not only supported by the agricultural sector which is considered the base, however, supported by the development sector as a basis for encouraging the economic activities based districts, Strarategi and regional economic development policy is supported by a strategic program that will be described at the level SKPD and other entities related to the economic development of the region.
ANALISIS ETIKA KEPEMIMPINAN KEPALA DINAS TERHADAP PENYELENGGARAAN PELAYANAN PUBLIK DI KOTA PALU (Studi Kasus Pada Dinas Pekerjaan Umum, Energi Dan Sumber Daya Mineral) Arman, Arman
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.822

Abstract

This study aims to (1), to review and analyze the ethical leadership of public works, energy and mineral resources of the public service in the city of hammers. (2), to examine and analyze what factors are a barrier to leadership of the department of public works, energy and mineral resources of the public service in the city of hammers. The results showed that the ethical leadership of public works, energy and mineral resources of the public service in the city of hammers, can be said to be good, although the expected results have not been up this look on treating her subordinate level and the ability of the head of department of public works, energy and mineral resources in carrying out its duties and functions as a leader look less good, while inhibiting factor to leadership of departments of public works, energy and mineral resources of the public service in the city of hammering, lack of coordination and less willing to hear any complaints / suggestions / aspirations of the people.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA PT. RITRA CARGO INDONESIA CABANG MAKASSAR Arnida, Arnida
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.823

Abstract

This Research aims to set up an Income Accounting Information system of PT. Ritra Cargo Indonesia Branch of Makassar, which is base on computer system. Data collection was taken from Income Accounting Information system of PT. Ritra Cargo Indonesia Branch of Makassar at from 09 July 2006 with field research method and also using documentation, observation and interview system. The obtained data then analized by using DFD System Design (Data Flow Diagram), HIPO (Hierarchy Plus Input-Process-Output) and Data Dictionary. The result of analysis show that selling data the process in simple so that often him happened mistake in data processing and delay of transaction process. Therefore by this design, it can lessen mistake in presentation of monetary data, quicker and also in the presentation of and data can be presented appropriately, faster, accurately and safely.
PENGUKURAN AKUNTANSI SUMBER DAYA MANUSIA DALAM LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP ROI PERUSAHAAN Ahmad, Ibarahim H
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.821

Abstract

This study aims to determine the relevance of the application of human resource accounting (historical human resource cost) to measure human resource as an asset of the company. The method used is descriptive comparative between conventional accounting methods with historical methods of human resource cost. The results showed that there was an increase in profits and significant cost reductions if the company uses historical methods of human resource cost than using conventional accounting methods. Similarly, the performance appraisal management companies by return on investment, ROI, the better.
PENGARUH BRAND POSITION TERHADAP KEPUTUSAN KONSUMEN MEMILIH PERGURUAN TINGGI SWASTA DI SULAWESI TENGAH Dapimoendi, Abner Hans
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.819

Abstract

The goal in this penelitiaan are: to determine the effect of Brand position on consumer decision choosing private colleges in Central Sulawesi. The results of the F count used is 17.604 and F tables 2.65 (17.604> 2.65) with significance level 0.000 therefore much smaller probability value of 0.05, then the regression can be used to mempredeksi Brand position or can be said to be jointly influence the consumer decision to choose private colleges. Coefficient of Determination simple as adjusted (R2) / R Square is equal to 0.694 indicates that this means that 69.40% Variable Power Brand position (X) can explain consumer decision variables choosing private colleges (Y). The remaining 30.60% are caused by other variables that are not observed in this study
ANALISIS CITRA ORGANISASI, KUALITAS JASA PENDIDIKAN, DAN KEPUASAN MAHASISWA BERPENGARUH TERHADAP LOYALITAS MAHASISWA Lagio, Harudin
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.820

Abstract

The results of statistical analyzes that have been conducted, it appears that hasit F test showed that Fhitug = 37.498> from F table = 1.65. This suggests that together the independent variables have a significant effect on the dependent variable. This means that the image of the organization variable (X1), the quality of education services (X2), student satisfaction (X3), simultaneously exerting influence on the formation of student loyalty Untika Luwuk Banggai. Results Adjasted R square = 0.678 which is an index of determination stated percentage of approximately 67.8% Luwuk Untika student loyalty formation is explained by three variables, while the remaining 32.2% is explained by other causes that are not a study variable.
PENGARUH POTONGAN HARGA TERHADAP PENJUALAN BUKU KOMIK ANAK ELEX MEDIA PADA PT. GRAMEDIA ASRI MEDIA CABANG MALL RATU INDAH MAKASSAR Tamallo, Ester
AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v9i4.817

Abstract

This study aims to identify and analyze the significance of the effect of discounts on sales of comic books on children PT Elex Media Scholastic Media Asri Ratu Indah Mall Branch Makassar. The method of analysis used in this research is descriptive qualitative analysis, by analyzing qualitative data was obtained through interviews and simple regression analysis, was used to determine the effect of price cuts on the level of sales. The results showed Effect rebates based on the results of a simple regression analysis, indicates that there is a significant and direct effect (positive) on an increase in sales of comic kids Elex Media with significance level of 0.018 (much less than 0.05) at PT Gramedia Asri Media Ratu Indah Mall branch Makassar, indicating that the hypothesis can be accepted. The relationship between the discounted price on sale at comic child PT Elex Media Scholastic Media Asri Ratu Indah Mall Makassar branch based on the results of correlation analysis showed a very strong relationship or correlated. This is indicated by the coefficient of determination (R2) of 0.881 or 88.1%. More influenced by factors other than the price cuts to service and quality.

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