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> en-US <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> hidayat@stienobel-indonesia.ac.id (Muhammad Hidayat) khalikwahdanial@stienobel-indonesia.ac.id (Nurkhalik Wahdanial Asbara, S.Kom., M.Kom) Tue, 21 Dec 2021 08:15:56 +0000 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Personality Dan Spiritualitas Di Tempat Kerja Terhadap Kinerja Dosen Di Makassar https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2112 <p style="text-align: justify;"><em>This research is intended as an academic effort to find out more about the performance of lecturers and the factors that influence it. Personality factor is the best factor used to predict employee performance. Another factor that affects performance is a factor related to the work environment, namely Workplace Spirituality.</em></p> <p style="text-align: justify;"><em>This study uses a quantitative approach and applies survey research to take samples and distribute online questionnaires as a data collection tool. All returned e-questionnaires were verified, and the number of final respondents used as research data was 178 lecturers. This amount is considered appropriate because it has fulfilled the requirements for the number of research samples. The data analysis technique used SPSS assistance.</em></p> <p style="text-align: justify;"><em>The results of the study indicate that increasing the capacity of the lecturer's personality in carrying out professional duties as a lecturer will have an impact on improving the performance of the lecturer. Likewise with the improvement of working environment conditions that are able to foster a meaningful feeling at work, a feeling of being connected to the community and the enforcement of institutional values ​​that are in line with the values ​​believed by lecturers will have an impact on improving the performance of lecturers</em></p> Badaruddin Badaruddin, Fatmasari Fatmasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2112 Tue, 21 Dec 2021 00:00:00 +0000 Analisis Tingkat Kepatuhan Bendahara Pemerintah Kabupaten Soppeng Dalam Penyetoran Pajak https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2070 <p style="text-align: justify;"><em>&nbsp;The contribution of taxes to development in Indonesia is very significant to support the government</em><em> activity</em><em>. Tax collection involves local government treasurers to carry out calculations to tax reporting. This study aim</em><em>ed</em><em> to analyze the compliance of the government treasurer in terms of understanding the self-assessment system, service quality, education level, and tax sanctions. Determination of respondents using purposive sampling technique with the criteria that employees </em><em>t</em><em>hat acts as treasurer. The research method applies quantitative research using multiple linear regression models to test the proposed hypothesis</em><em>(α=</em><em> 5% : 0.05). The results of the t-test indicate that there is an effect of understanding, education level, and tax sanctions on taxpayer compliance partially (t<sub>count</sub>&gt; t<sub>table</sub>; p&lt;0.05) while Service Quality has no effect (p&gt;0.05). The results of the F-test indicate that the independent variables have a simultaneous effect (F<sub>count</sub>&gt;F<sub>table</sub>; p&lt;0.05) on Taxpayer Compliance with an accuracy of 66.8% while the rest is influenced by other factors not studied. Government treasurers who understand their duties and are supported by quality tax service services and know the consequences of violations in carrying out their duties will facilitate the implementation of their tax obligations and increase their compliance as taxpayers.</em></p> Nur Fadli, Andi Zulfayani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2070 Tue, 21 Dec 2021 00:00:00 +0000 Analisis Pengaruh Strategi Adaptasi Terhadap Kinerja UMKM Di Kabupaten Mamuju https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2041 <p><em>The Covid-19 outbreak has brought changes to every line of life, including the activities of Micro, Small and Medium Enterprises (MSMEs). MSME actors are expected to be able to adapt to changes that occur to minimize the continued impact of the pandemic, such as termination of employment or business closures. The MSME actor adaption need to be carried out systematically and strategically so they do not have problems when facing similar conditions and as part of a long-term business pattern. Therefore, this study aimed to determine the effect of adaptation strategies on the performance of SMEs,&nbsp; product adaptation and marketing. The research method was used quantitative methods to apply multiple linear regression models to test the proposed hypothesis by first ensuring that the data collected has met the validity, reliability, and classical assumptions. The results showed that the product and marketing adaptation strategy had a partial (t<sub>count</sub> &gt; t<sub>table</sub>; p &lt; 0.05) and simultaneous (F<sub>count</sub> &gt; F<sub>table</sub>; p &lt; 0.05) performance on the performance of MSMEs in Mamuju Regency where the dominant factor influencing was the marketing adaptation strategy. Based on these results, it can be suggested to MSME actors to adapt marketing by utilizing various available marketing channels in order to be able to improve performance and adapt products based on market response</em></p> Hari Yeni, J.Fuji Inzani SL ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2041 Tue, 21 Dec 2021 02:46:59 +0000 Pengaruh Biaya Kualitas Terhadap Produk Rusak pada PT Faninda Jaya Meubel Kabupaten Gorontalo https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1955 <p style="text-align: justify;">The analytical method used in this study is path analysis with independent variables: prevention costs (X1), appraisal costs (X2), internal failure costs (X3), external failure costs (X4) and the dependent variable is defective products (Y). This study aims to determine how much influence the cost of quality includes: prevention costs, appraisal costs, internal failure costs, external failure costs to damaged products, both simultaneous and partial effects. By using a sample of 81 employee respondents. The results showed that the cost of quality partially consisting of the variable cost of prevention (X1) had a positive and significant effect on damaged products by 44.3%, the variable cost of assessment (X2) had a positive and significant effect on damaged products by 24.4%. internal failure costs (X3) have a positive and significant effect of 22.1% and external failure costs have a positive and significant effect on damaged products by 31.3% and the simultaneous effects include prevention costs (X1), appraisal costs (X2) , internal failure costs (X3) and external failure costs (X4) positively and significantly on damaged products at PT. Faninda Jaya Furniture is 54.7% while 45.3% is influenced by other variables not examined</p> Hasanuddin Hasanuddin, Dewi Sartika, Muhammad Anas, Hariatih Hariatih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1955 Tue, 21 Dec 2021 00:00:00 +0000 Eksplorasi Perilaku Investor Individu Dalam Pengambilan Keputusan Investasi Suatu Pendekatan Fenomenologi https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1754 <p style="text-align: justify;"><em>This study aims to see how individual investors' behavior is determining their investment decisions. Investor behavior has a vital role in making investment decisions in the capital market because an appropriate investment decision is based not only on mere fundamental factors as rational aspects but also by psychological factors, namely investor behavior, which is an irrational aspect in stock trading. This research is qualitative research with a phenomenological approach using an interpretive paradigm. The phenomenological method used is the phenomenology of Schutz, a phenomenological method used to interpret the behavior of investors based on their motives. Judging from the investor personality group, the order of investor personality group consists of Individualist, Adventurer, and Guardian, while the Celebrity behavior group has not been found. Good knowledge about investment and emotional control and learning from experience are factors that determine investor behavior in stock transactions. Understanding investment and trading mechanisms and continuing to learn from any source is a permanent primary capital that investors need to have and continue observing and responding to developing economic issues.</em></p> Yudi Akhmad Sadeli, Amiruddin Amiruddin, Darmawati Darmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1754 Tue, 21 Dec 2021 03:04:57 +0000 Nilai Perusahaan: Hubungan Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Perusahaan Jasa https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2045 <p style="text-align: justify;"><em>The purpose of this research is to examine the relationship between firm value using investment decisions, funding decisions and dividend policies. The data used is data from trading sector service companies obtained from the Indonesia Stock Exchange for the 2018 period from the https://https://id website and by browsing the websites of companies that open company reports. The population in this study are all service sector companies listed on the Indonesia Stock Exchange in 2018 totaling 420 service companies with purposive sampling technique so that the total sample is financial data from 103 service companies listed on the Indonesia Stock Exchange in 2018. The analytical tool used is analysis. multiple linearity with SEM-PLS. Partial Least Square (PLS). The results of the study found that investment decisions have a significant effect on firm value. Meanwhile, the source decision and dividend decision have no effect on firm value.</em></p> Nur Syamsu, Anwar Anwar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2045 Tue, 21 Dec 2021 03:11:45 +0000 Dimensi Kinerja Manajerial Pengelola Anggaran Pada Organisasi Perangkat Daerah Kabupaten Soppeng https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2024 <p style="text-align: justify;"><em>This study aims to determine the effect of budgetary participation, budget feedback and organizational commitment on managerial performance in the Soppeng Regency Regional Apparatus Organization. This research approach uses a scientific approach. The population consists of 19 employees of the Soppeng Regency Regional Apparatus Organization. Sampling in this study using purposive sampling technique with the consideration in this study is the head of administration and financial treasurer, namely because the head of administration and financial assistant is responsible for the management of regional finances and this section is an important element in realizing the accountability of the performance of government agencies. So the total sample of this study was 38 employees at OPD Soppeng Regency. Multiple linear regression statistical techniques with the help of SPSS 23 were used to process research data. The results of the study found that budgetary participation, budget feedback and organizational commitment had a positive and significant effect on managerial performance in the Soppeng Regency Regional Apparatus Organization</em></p> Asmi Rahayu, Nur Fadli ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2024 Tue, 21 Dec 2021 03:19:10 +0000 Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Pada PT. Kalbe Farma, Tbk. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1769 <p style="text-align: justify;"><em>This study aims to determine the effect of capital structure (DER) and profitability (ROA) on firm value (PBV) at PT. Kalbe Farma, Tbk This research uses qualitative data and quantitative data. The data source used is secondary data. The analytical method used is multiple regression analysis, correlation coefficient (r) and coefficient of determination (r2), t-test and f-test. The results show that partially capital structure (DER) has a negative and insignificant effect on firm value, ( PBV) while profitability (ROA) has a positive and insignificant effect on firm value (PBV). Simultaneously, capital structure (DER) and profitability have no significant effect on firm value (PBV). Based on the results of the coefficient of determination of 0.36, it means that the firm value (PBV) is influenced by capital structure (DER) and profitability (ROA) by 36% and the remaining 64% is influenced by other factors not examined. The hypothesis in this study is accepted</em>.</p> Muhibah Muhibah, Andi Rifqah Purnama Alam ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/1769 Tue, 21 Dec 2021 00:00:00 +0000 Elemen pendukung organizasional Citizenship behavior https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2021 <p style="text-align: justify;"><em>&nbsp;</em><em>This research wants to know that supporting elements that affect organizational citizenship behavior are work motivation, organizational commitment, compensation and job satisfaction. Data were collected through a questionnaire that was sent directly to the sample using accidental sampling technique with a total sample of 60 administrative employees of PT PLN (Persero). The results of the research found that work motivation, organization, compensation and job satisfaction have a significant effect on organizational citizenship behavior</em></p> Muhammad Umar Data, Susianah Mochtar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2021 Tue, 21 Dec 2021 03:40:05 +0000 Peran Lingkungan Keluarga Dan Efikasi Diri Yang Memotivasi Mahasiswa Untuk Menjadi Young Entreprenuer https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2385 <p style="text-align: justify;"><em>&nbsp;The open unemployment rate (TPT) for university graduates with a bachelor's degree is becoming increasingly concerning, owing largely to an increase in the workforce that has not been fully absorbed by employment. The first observations were made on 50 students who were interviewed about their interest and motivation to become young entrepreneurs. It was discovered that only 28% of students were interested in becoming entrepreneurs, while 72% were not. The purpose of this study was to determine what factors, in terms of family environment and self-efficacy, can motivate students to become young entrepreneurs. </em></p> <p style="text-align: justify;"><em>This study employs a quantitative method of causal experimental design to determine the influence and relationship between two variables. The research questions were developed using three operational variables: family environment, self-efficacy, and motivation to pursue a career as a young entrepreneur. The research questions were distributed online to students still enrolled at the strata-1 level, and a total of 329 respondents were obtained. </em></p> <p style="text-align: justify;"><em>The PLS-SEM application is used to conduct testing and analysis. The study's findings indicate that Family Environment and Self-Efficacy both have a positive, significant effect on motivation to become a young entrepreneur. In the original sample, the T statistic for self-efficacy was greater than the T statistic for the family environment. Thus, this demonstrates that the self-efficacy variable plays a larger role in motivating students to become young entrepreneurs than the family environment does. Additionally, the indicators examined in this study can be used to motivate education providers, particularly universities, to take a more proactive role in motivating students to be motivated by a strong desire to pursue employment opportunities upon graduation.</em></p> Munawir Nasir, Muhammad Haerdiansyah Syahnur ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/2385 Tue, 21 Dec 2021 00:00:00 +0000