AkMen JURNAL ILMIAH https://e-jurnal.nobel.ac.id/index.php/akmen <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="https://sinta.ristekbrin.go.id/journals/detail?id=7083" target="_blank" rel="noopener">SINTA 4</a>.</p> <p>Jurnal AkMen p-ISSN <a href=" http://u.lipi.go.id/1180427350">1829-8524</a>&nbsp;dan e-ISSN <a href="http://u.lipi.go.id/1519173953">2621-4377</a>&nbsp;Lembaga Penelitian dan Publikasi Nobel Indonesia</p> Lembaga Penelitian dan Publikasi Nobel Indonesia en-US AkMen JURNAL ILMIAH 1829-8524 <h2><span style="font-size: 14px;">Penulis yang menerbitkan pada Jurnal Ilmiah AkMen &nbsp;menyetujui persyaratan berikut:</span></h2> <div class="page"> <ol> <li class="show">Penulis memiliki hak cipta dan memberikan hak Jurnal Ilmiah AkMen untuk publikasi pertama dengan karya yang secara bersamaan dilisensikan di bawah&nbsp;<a href="https://creativecommons.org/licenses/by/4.0/">Lisensi Atribusi Creative Commons (CC BY 4.0)</a>&nbsp;yang memungkinkan orang lain untuk berbagi (menyalin dan mendistribusikan kembali materi dalam media atau format apa pun) dan beradaptasi (mencampur) , mentransformasikan, dan membangun di atas bahan) karya untuk tujuan apa pun,</li> <li class="show">Penulis dapat membuat perjanjian kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi jurnal, yang diterbitkan dari karya tersebut (misalnya, mempostingnya ke repositori institusional atau menerbitkannya dalam sebuah buku), dengan pengakuan atas publikasi awalnya di Jurnal Ilmiah AkMen</li> <li class="show">Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, dalam repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat menyebabkan pertukaran yang produktif, serta kutipan yang lebih awal dan lebih besar dari karya yang diterbitkan.</li> </ol> </div> Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1427 <p style="text-align: justify;"><em>This study aims to investigate the influence of the characteristics of the board of directors consisting of size, activity, gender, and experience of the board of directors on financial performance. The population of this study was non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample selection used a purposive sampling technique. The research data comes from the company's annual reports. The results show that the characteristics of the board of directors such as size and activity have a positive and significant impact on financial performance. However, characteristics of the board of directors such as gender and experience do not have a significant effect on financial performance.</em></p> Robert Jao Fransiskus Randa Anthony Holly Leonardo Gohari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 123 134 10.37476/akmen.v18i2.1427 Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1663 <p style="text-align: justify;"><em>This study aims to analyze differences in financial performance from the aspects of solvency and profitability before and during the Covid pandemic. The research was conducted at PT Telkomsel. The data is collected using documentation techniques in the form of financial reports based on the first, second and third quarters of 2019 and 2020. The analysis technique uses the Different t Test with the Paired Samples T Test, which compares data before the Covid pandemic (2019) with data during the Covid pandemic ( 2020).</em></p> <p style="text-align: justify;"><em>The results showed that the solvency value (DER) during the Covid pandemic increased compared to before the Covid pandemic, while the profitability value (ROA) during the Covid pandemic decreased compared to before the Covid pandemic. Then there is a significant difference in financial performance before and during the Covid pandemic both from the solvency aspect as measured by the Debt Equity Ratio (DER) and from the profitability aspect as measured by the Retrun On Assets (ROA) ratio.</em></p> <p style="text-align: justify;"><em>The research implication is that the high solvency value (DER) and the low profitability value (ROA), if it continues to be prolonged, will have an impact on decreasing the level of trust of creditors or potential creditors and investors or potential investors in the company.</em></p> Rahman Pura ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 135 143 10.37476/akmen.v18i2.1663 Analisis Efek Merger Bank Bumn Syariah Di Bursa Efek Indonesia https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1709 <p style="text-align: justify;"><em>In the midst of uncertain economic conditions in various countries around the world, it requires every country to innovate and improvise in maintaining all aspects to survive. Due to this problem, one form of innovation carried out by the Indonesian government, especially in stock trading, was the merger of a Sharia bank. The merger process of three Islamic banks (BRI Syariah, BNI Syariah, and Mandiri Syariah) to become Bank Syariah Indonesia (BSI) with the BRIS code on the Indonesia Stock Exchange has provided positive sentiment, literacy and understanding to the public in investing in the stock exchange. This research is a qualitative descriptive study. The results of this study indicate that one of these merger processes provides positive sentiment in various aspects of stock trading on the stock exchange. Starting from stock trading activities and the portion of investor ownership which is dominated by local investors</em></p> Chairul Ihsan Burhanuddin Amran Amran ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 144 152 10.37476/akmen.v18i2.1709 Pengaruh Kepemimpinan Demokratis dan Motivasi Kerja Terhadap Kinerja Dosen Pada STAI Ibnu Sina Batam Kepulauan Riau https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1718 <p style="text-align: justify;"><em>This study aims to determine and analyze: The Effect of Democratic Leadership and Work Motivation on Lecturer Performance at STAI Ibnu Sina Batam, Riau Islands. This research approach uses survey research. The time of the research was carried out starting in March 2021. The research population was 31 lecturers who taught at STAI Ibnu Sina Batam, Riau Islands. The sample selection in this study was carried out using the census method where the population acted as a sample. The results show that: 1) There is a positive and significant influence of democratic leadership individually (partial) on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, with tcount = 3.936 &gt; ttable = 1.99. 2) There is no positive and significant effect of work motivation individually (partial) on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, with tcount = 0.195 &lt; ttable = 1.99. 3) There is a simultaneous (simultaneous) influence of democratic leadership and work motivation on the performance of lecturers at STAI Ibnu Sina Batam, Riau Islands, where Fcount = 12.841 &gt; Ftable = 2.73. Based on the results of the study, the coefficient of determination (R<sup>2</sup>) was 0.478 or (47.8%). This shows that 47.8% of lecturers' performance is influenced by democratic leadership and work motivation. While 52.2% is influenced by other variables that are not included in this research model.</em><em>&nbsp;</em></p> Rosnawati Rosnawati Lias Hasibuan Kasful Anwar Us ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 153 163 10.37476/akmen.v18i2.1718 Pengaruh Price Earning Ratio dan Price Book Value Terhadap Harga Saham Pada Sub Sektor Semen yang Go Public di Bursa efek Indonesia https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1690 <p style="text-align: justify;"><em>This study aims to determine how much influence is to determine how much influence Price Earning Ratio and Price Book Value simultaneously or partially on stock prices in the cement sub-sector.</em></p> <p style="text-align: justify;"><em>This research is a quantitative study, using ratio analysis. The analysis method uses multiple linear regression, the results show that the N Price Earning Ratio and Price Book Value simultaneously affect the Cement Sub-Sector Stock Price of 0.297 (29.7%), Partially Net Price Earning Ratio has a positive and insignificant effect on prices. Cement Sub-Sector Shares amounted to 0.188 (18.8%), the Price Book Value partially has a negative and significant effect on the Cement Sub-Sector Stock Price of -79.864 (-798.64%).</em></p> Pemy Christiaan Rusdi Abdul Karim ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 164 176 10.37476/akmen.v18i2.1690 Pengaruh Sistem Informasi Akuntansi Dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan (Studi Empiris Pada Kantor Jasa Akuntan Terampil Di Kota Gorontalo) https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1710 <p style="text-align: justify;"><em>This study aims to see and measure how much influence the Quality of Accounting Information Systems and Quality of Information on Client Satisfaction is carried out at the Trampil Accountant Services Office located in Gorontalo City, with a sample of 64 clients. Data collection techniques using questionnaires and using multiple regression as a method of data analysis.</em></p> <p style="text-align: justify;"><em>The result of the research states that the quality of the accounting information system and the quality of information has an influence on client satisfaction, either simultaneously or partially. Based on research data, the Quality of Accounting Information Systems (X1) partially has an effect of 0.593 on Client Satisfaction (Y) while Information Quality (X2) has a partial effect of 0.337 on Client Satisfaction (Y) and the rest is the influence of other variables that are not researched</em></p> Rusdi Abdulkarim Pemy Christiaan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 177 187 10.37476/akmen.v18i2.1710 Efektivitas dan kontribusi penerimaan pajak hotel terhadap pendapatan asli daerah kota Makassar tahun (2015-2019) https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1698 <p style="text-align: justify;"><em>The purpose of this study is to determine the effectiveness and contribution of hotel taxes to local revenue at the Office of the Regional Revenue Service of Makassar City. The type of data used is qualitative data and quantitative data. The data sources used are primary and secondary data. Methods of data collection using interviews and observations related to research. The research was analyzed using quantitative descriptive analysis method. The result of the research is that the level of effectiveness and contribution of hotel taxes in 2015-2019 can be said to be "less effective". Meanwhile, the contribution of hotel taxes in 2015-2019 has contributed well to the regional revenue (PAD) of Makassar City so that it affects the amount of local revenue received</em></p> Risa Rukmana Raodatul Jannah Nurlaila Hasmi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 188 197 10.37476/akmen.v18i2.1698 Pengaruh Administrasi Pendidikan dan Supervisi Akademik Terhadap Kinerja Guru pada MAN 1 Bintan Kepulauan Riau https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1719 <p>This study aims to determine and analyze: the effect of educational administration and academic supervision on teacher performance at MAN 1 BintanRiau Islands. This research approach uses survey research. The time of the research was carried out starting in March 2021. The research population was 30 lecturers who taught at MAN 1 Bintan Kijang, Riau Islands. The sample selection in this study was carried out using the census method where the population acted as a sample. The results showed that: 1) There was no positive and significant effect of education administration individually (partial) on teacher performance at MAN 1 BintanRiau Archipelago, with tcount = 0.258 &lt; ttable = 1.99. 2) There is a positive and significant effect of individual (partial) academic supervision on teacher performance at MAN 1 BintanRiau Islands, with tcount = 2.397 &gt; ttable = 1.99. 3) There is a simultaneous (simultaneous) effect of education administration and academic supervision on teacher performance at MAN 1 BintanRiau Islands, where Fcount = 15,467 &gt; Ftable = 2.73. Based on the results of the study, the coefficient of determination (R2 ) was 0.534 or (53.4%). This</p> Saripuddin Saripuddin Lias Hasibuan Kasful Anwar Us ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 198 208 10.37476/akmen.v18i2.1719 Pengaruh Daya Tarik dan Keuatan Iklan Terhadap Minat Beli Di Kota Makassar https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1839 <p style="text-align: justify;"><em>Objectively, this study aims to examine and examine the effect of advertising attractiveness and advertising power simultaneously on buying interest in Makassar City. This study involved a sample of 75 as many as respondents using Mobile Advertising in Makassar City. This study uses primary data collected using a questionnaire. Methods of descriptive data analysis and multiple regression analysis models partially or simultaneously test the relationship between the independent and dependent variables. The results showed that partially the advertising attractiveness variable had a significant influence on buying interest in the city of Makassar. The power of advertising can make a positive contribution to consumer buying interest in Makassar. Submission of information through messages that are easy to remember, different from competitors create a need to increase consumer buying interest. Simultaneously the attractiveness of advertising and the power of advertising has a positive and significant effect on consumer buying interest in Makassar City</em></p> Ratna Dewi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 209 218 10.37476/akmen.v18i2.1839 Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1725 <p style="text-align: justify;"><em>The aim of this research is to analyse the influence of brainstorming and fraud risk on detection of fraudulent potential by auditors. The hypotheses are about brainstorming and fraud risk has a significant impact on detection of fraudulent potential by auditors. The data required in this research is primary data in the form of respondent’s assessment of brainstorming, fraud risk and detection of fraudulent potential by auditors. This research was carried out on Badan Pengawasan Keuangan dan Pembangunan (BPKP) of South Sulawesi Province by distributing questionnaires to 57 auditors as the respondent however only 34 questionnaires can be processed. Data analysis techniques used by determination test, F test, Multiple Linear Regression test, and&nbsp; t test. The results of the data analysis showed that the brainstorming and fraud risk have a significant influence on detection of fraudulent potential by auditors BPKP South Sulawesi Province either partially or simultaneously.</em></p> Dien Auwaliah Latuconsina Syamsuri Rahim ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 2021-08-30 2021-08-30 18 2 219 233 10.37476/akmen.v18i2.1725