AkMen JURNAL ILMIAH 2023-01-27T00:48:20+00:00 Muhammad Hidayat Open Journal Systems <p style="text-align: justify;">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&nbsp; oleh Mitra bestari (Peer reviewers).&nbsp;Berdasarkan No. Surat Keterangan : 200/M/KPT/2020 Peringkat Akreditasi Jurnal Ilmiah Periode III Tahun 2020, AkMen Jurnal Ilmiah mendapat peringkat Akreditasi <a href="" target="_blank" rel="noopener">SINTA 4</a>.</p> <p>Jurnal AkMen p-ISSN <a href="">1829-8524</a>&nbsp;dan e-ISSN <a href="">2621-4377</a>&nbsp;Lembaga Penelitian dan Publikasi Nobel Indonesia</p> TELAAH KOMPARATIF KINERJA KEUANGAN BANK UMUM INDONESIA SEBELUM DAN SAAT COVID 19 2023-01-09T05:37:00+00:00 asbi amin Astika Landang Margareta Seltin Hama Hermanus Tolin Edo Beatrix Maila Tamur <p style="text-align: justify;"><em>This study aims to determine the performance of Islamic banking and banking before and during the COVID-19 pandemic as measured by the capital adequacy ratio (CAR), Return on Assets (ROA), Net Interest Margin (NIM)/Net Operating Margin (NOM), Operating Costs Per Operating Income (BOPO) and Loan to Deposit Ratio (LDR)/ Financing to Deposit Ratio (FDR). This type of research is a comparative study through a literature study, so the object of this research is the banking statistics report issued by the OJK. where this study will compare the financial performance of conventional banks book II and Islamic banks book II before and during the covid-19 pandemic by using financial ratios as comparison indicators. The financial ratios used are the ratio of CAR, ROA, NIM/NOM, BOPO, LDR/FDR. The analytical method used is descriptive statistical analysis used in this study is the minimum value, maximum value, average (mean) and standard deviation. In addition, the inferential statistical analysis used in this study was the Wilcoxon signed rank test with the help of SPSS. The results showed that there were differences in the CAR, ROA, NIM, BOPO and LDR ratios in BUKU II conventional commercial banks before and during the Covid 19 pandemic. Meanwhile, the CAR and NOM ratios in BUKU II Islamic commercial banks did not show any differences before and during the Covid pandemic. 19.</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## Pengaruh Return On Asset (ROA) terhadap Return Saham Syariah dengan Struktur Modal Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2015-2019 2023-01-13T01:48:02+00:00 Martha Ayerza Esra Asti Endang <p><em>Abstract</em></p> <p>Along with the development of the Islamic financial system, the capital market has developed into a sharia capital market which is here to offer an attractive alternative compared to the conventional industry which still relies on usury as its basic foundation throughout 2019, Islamic stocks have performed well. At the close of trading at the end of 2019, the Islamic stock index recorded higher growth than the stock price index (JCI). This is thought to have occurred due to strict requirements to become a sharia issuer, which is one of the provisions regarding the company's funding structure.</p> <p>In this study, the authors use theories from experts and there are also other sources to support the variables studied. The theory used is the signal theory, the theory of profitability, capital structure, stock returns. As well as previous research regarding the relationship of Return On Assets (ROA) with stock returns and the relationship between capital structure and stock returns which are the moderator variables in this study.</p> <p>The object of this research is the various industrial sector manufacturing companies registered at ISSI. Data collection techniques using secondary data in the form of stock price information and the company's annual financial statements.</p> <p>&nbsp;The sampling technique is a non-probably sampling technique with purposive sampling method with criteria that have been determined by the author. Data analysis technique to test this research is Moderated Regression Analysis (MRA) with SPSS application.&nbsp; The object of research is all companies listed in the Indonesian sharia stock index in the various industries sector in 2015-2019.</p> <p>The results showed (1) Return on Assets (ROA) had no effect on Islamic stock returns. (2) The capital structure is not able to moderate or strengthen the relationship between ROA and Islamic stock returns.</p> <p>&nbsp;</p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KINERJA PEGAWAI DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING PADA KANTOR UNIT PENYELENGGARA BANDAR UDARA INANWATAN-SORONG SELATAN 2023-01-09T05:37:01+00:00 Madhuri Madhuri Herningsih Herningsih Amiruddin Matutu <p><em>&nbsp;</em><em>This research deals with employee performance which is an important element in organizational goals. This study aims to analyze the effect of competence and motivation on employee performance by using information technology as an intervention variable at the Inanwatan Airport Office Unit, South Sorong Regency. This research is descriptive quantitative research. The sample used in this study found 32 respondents. The sample selection used the saturated sampling method. The data analysis method uses Partial Least Square (PLS) using smartPLS software version 3.3.5. The results showed that competence and motivation had a significant effect on employee performance. Competence and motivation are also known to have a significant effect on the use of information technology. Furthermore, the use of technology has a positive effect on employee performance. Explicitly the use of information technology acts as a mediation between motivation and employee performance, does not mediate the influence between competence and employee performance.</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## ANALISIS PENGARUH KESADARAN WAJIB PAJAK, PENGHASILAN, KUALITAS PELAYANAN DAN SOSIALISASI TERHADAP KEPATUHAN MEMBAYAR PBB-P2 2023-01-09T05:37:01+00:00 Amelia Sandra We Yayang Angelika <p><em>The realization of tax revenues from 2017-2019 does not meet the basic provisions set by the Pontianak city government. Taxpayer compliance can be due to the internal and external factors of the taxpayer itself. This study aims to see the influence of internal factors of the taxpayer's self, namely the awareness of taxpayers and income owned as well as external external factors, socialization and quality of service to compliance with UN P2 pay in Pontianak City.Data retrieval techniques are carried out by spreading questionnaires with non-probability sampling techniques purposive sampling methods with research sample criteria and obtained samples of as many as 100 people. Data analysis techniques are validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis and hypothesis tests using the SPSS version 25 program. The conclusion obtained is the awareness of the taxpayer, compulsory income</em> <em>and socialization. has a positive effect on taxpayer compliance in paying PBB-P2 in Pontianak City while service quality has no effect on taxpayer compliance in paying PBB-P2 in Pontianak City.</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## PENGARUH RENTABILITAS, SOLVABILITAS, DAN MANAJEMEN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BEI 2023-01-09T05:37:01+00:00 Rosa Mustika Putri Mulyaningtyas Mulyaningtyas <p><em>To determine the performance of an entity, several efforts were made, one of which was by conducting research on financial profitability ratios, financial solvency ratios, and financial asset management ratios. Purposive sampling is the testing strategy chosen in this research, with the research population being large trading sub-sector companies listed on the IDX for the period 2018 - 2020. The specimen data selected in this study were 15 companies. Descriptive statistical analysis was used to test the specimens, and multiple regression analysis was used to test the feasibility of the model. According to the results of this research, the profitability variable on the projection with ROE has a positive effect on financial performance on the projection with Return on Assets, the solvency variable projected on DAR has a significant and negative effect on the company's financial performance, while asset management projected with TATO does not have a major impact on the company's financial performance. company's financial performance.</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## MODEL PENINGKATAN KEPATUHAN MEMBAYAR PAJAK 2023-01-09T05:37:01+00:00 Gunawan Gunawan Sitti Mispa <p><em>&nbsp;</em><em>This study aims to examine tax morale, socialization, service quality of the tax authorities and the social environment on taxpayer compliance at KPP Madya Makassar. This type of research is quantitative research to test the justification of the proposed hypothesis with statistics. Data was collected through questionnaires which were distributed to respondents with a population of 1,100 individual taxpayers registered at the Makassar Primary Tax Service Office (KPP). The sampling technique in this study is by accidental sampling with the slovin formula so that the total sample is 100 taxpayers. Data analysis used Partial Least Square (PLS) method. Based on data analysis, it was found that tax morale, socialization and social environment had a positive and significant effect on taxpayer compliance at KPP Madya Makassar. While the quality of tax services does not have a significant effect on taxpayer compliance at KPP Madya Makassar</em>.</p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## Analisis Kompetensi Profesional dan Sarana Prasarana Terhadap Kinerja Dosen Melalui Proses Pembelajaran Pada Sekolah Tinggi Ilmu Ekonomi Mah-Eisa Manokwari Propinsi Papua Barat 2023-01-17T00:41:38+00:00 Maria Yertas <p style="text-align: justify;">This study aims to analyze the effect of professional competence and infrastructure on the performance of lecturers through the learning process at the Mah-Eisa Manokwari College of Economics. The research uses descriptive and verification methods with a quantitative approach. The population of this study were all lecturers of the Mah-Eisa Manokwari College of Economics totaling 100 people, the determination of the sample using the saturated technique, all populations were sampled so that the research sample was the same as the total population, namely 100 respondents.</p> <p style="text-align: justify;">The results of the study indicate that: (1) Professional competence and infrastructure have a positive and significant effect on the learning process, (2) Professional competence and infrastructure have a positive and significant effect on lecturer performance (3) Professional competence and infrastructure. significant effect on the performance of lecturers through the learning process at the Mah-Eisa Manokwari School of Economics</p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## Pengaruh Nilai Budaya Lokal, Nilai Sosial, Dan Locus Of Control Terhadap Kapatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Makassar Selatan 2023-01-17T00:42:22+00:00 Atia Kirana Ulfa Rabiyah <p><em>This study aims to analyze the influence of local cultural values, social values, and locus of control on individual taxpayer compliance at KPP Pratama Makassar Selatan. This study uses primary and secondary data, primary data obtained through data from the answers of each respondent and secondary data obtained from KPP Pratama South Makassar related to the number of registered individual taxpayers, taxpayers who are required to SPT, and the number of taxpayers who report SPT. The sample in this study were 100 individual taxpayers registered at the South Makassar KPP Pratama. The research instrument used was a questionnaire using a five-level Likert scale. In this study, the researcher took the Simple Random Sampling technique, namely the random sampling so that it was not limited but could represent the entire population. Data analysis and hypothesis testing were carried out using the Multiple Linear Regression Analysis technique. </em></p> <p><em>The results of the research that have been carried out have found that local cultural values, social values, and locus of control partially or simultaneously have a positive and significant impact on individual taxpayer compliance at KPP Pratama South Makassar. The results of the determination coefficient test obtained that the adjusted R square value was 0.506. This shows that 50.6% of the individual taxpayer compliance variables will be influenced by the independent variables, namely local cultural values (x1), social values (x2), and locus of control (x3) and the remaining 40.4% of taxpayer compliance variables individual will be influenced by other variables not discussed in this study.</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## DAMPAK CORPORATE SOCIAL RESPONSIBILITY,GOOD CORPORATE GOVERNANCE TERHADAP REPUTASI PERUSAHAAN PERTAMBANGAN DI INDONESIA 2023-01-17T01:05:00+00:00 Irmayanti Sudirman Dwi Ningrum <p>&nbsp;</p> <p><em>The purpose of this research is that CSR and GCG are activities carried out to provide value to the community and the surrounding environment. So that it can have an impact on the company's positive image which affects the company's reputation and the continuity of the company in the future, especially mining companies in Indonesia.</em></p> <p><em>This research method is descriptive quantitative using secondary data, data from the 2018-2020 financial reports.This research was conducted at mining companies in Indonesia. As for the sampling of 46 mining companies using saturated sampling technique, namely sampling from the entire population.</em></p> <p><em>The test results show that the Partial Test CSR, has a significance value of 0.000&lt;0.05 and a calculated t value of 5.620&gt; from t table 1,681. This shows that CSR has a significant and significant effect on company reputation.Furthermore, for GCG a significance value of 0.088&gt;0.05 and a t count value of 1.746&gt; from t table 1,681 indicates that GCG is not significant but has an effect on the company's reputation. Meanwhile, the results of the Simultaneous Test CSR and GCG have a significance value of 0.000&lt;0.05 and the calculated f value is 16.405 &gt; from t table 1.681. This shows that CSR and GCG simultaneously have a significant effect on the company's reputation.</em></p> <p>&nbsp;</p> <p>&nbsp;</p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement## PENGARUH PERILAKU PEMIMPIN DAN PEMBAGIAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA DINAS KESEHATAN PROVINSI GORONTALO 2023-01-27T00:48:20+00:00 Sri Meike Jusup Pemy Christian Poppy Muzijat <p><em>This study aims to determine the effect of leader behavior and division of labor on the work effectiveness of employees at the Gorontalo Provincial Health Office either simultaneously or partially, by taking 69 employees as research samples. Data collection techniques using questionnaires and using multiple regression as a method of data analysis and using the SPSS version 21 application. Based on the results of hypothesis testing, it was revealed that simultaneously leader behavior and division of labor had a positive and significant effect on the work effectiveness of employees at the Gorontalo Provincial Health Office with a large influence, namely 0.966 or 96.6%. partially the leader's behavior has a positive and significant effect on the work effectiveness of employees at the Gorontalo Provincial Health Office with a large effect of 0.435 or 43.5% and the division of labor partially has a positive and significant effect on the work effectiveness of employees at the Gorontalo Provincial Health Office of 0.549 or 54.9%. there are variables that are not examined but have an effect that is equal to 0.034</em></p> 2022-12-31T00:00:00+00:00 ##submission.copyrightStatement##