AkMen JURNAL ILMIAH https://e-jurnal.stienobel-indonesia.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) Thu, 01 Apr 2021 00:00:00 +0000 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1316 <p style="text-align: justify;"><em>The research objective was to measure the effect of internal control systems, accounting information systems and financial controls on the quality of regional financial reports. The population of the study was the officials of the Jeneponto Regency Regional Apparatus Organization. Sampling using saturated sampling technique so that the number of samples and respondents at the same time as many as 43 officials. The data were collected using a questionnaire technique and the number of questionnaires distributed to respondents was 43 questionnaires. Data were analyzed using the SPSS application and analyzed using multiple regression analysis. The results showed that the internal control system and financial supervision had a positive and significant effect on the quality of financial reports, while the accounting information system had a positive and insignificant effect on the quality of financial reports. This research has implications for the efforts to increase the BPK RI audit opinion on the financial statements of the Jeneponto Regency Government from the Unqualified Opinion to the Unqualified Opinion.</em></p> RAHMAN PURA ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1316 Thu, 01 Apr 2021 00:00:00 +0000 PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH DAN KUALITAS SUMBERDAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GOWA https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1318 <p style="text-align: justify;"><em>This study aims to test and analyze the effect of the application of the Regional Government Accounting System and the Quality of Human Resources on the Quality of the Financial Statements of the Gowa Regency Government. Collecting data using primary data obtained from questionnaires by using purposive sampling technique. The Populations are SKPD in Gowa Regency with a total of&nbsp; 52 SKPD, while the samples taken were 25 SKPD in the form of service and there were 72 respondents. The results of the questionnaire have been tested for validity and reliabilit, also has tested the assumptions of classical form of the assumptions of normality and multikolonieritas. Methods of data analysis using multiple regression techniques. The results showed that partially and simultaneously the application of the Regional Government Accounting System and the quality of human resources had a positive and significant effect on the quality of the financial statements of the Gowa Regency government.</em></p> Ansir Launtu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1318 Thu, 01 Apr 2021 00:00:00 +0000 ANALISIS PENINGKATAN KEPUTUSAN KUNJUNGAN WISATAWAN MELALUI PROMOSI, PRASARANA DAN PELAYANAN https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1342 <p style="text-align: justify;"><em>This study aims to determine the effect of promotion, infrastructure and services on the decision to visit Seruni Beach tourism in Bantaeng Regency. This research approach uses a quantitative approach. With the sample used, amounting to 100 samples with predetermined criteria. And then the data analysis model used is multiple linear regression analysis processed using SPSS. Based on the results of the research conducted, it shows that simultaneously promotion, infrastructure and services together have an effect on tourist visit decisions. Then partially the quality of promotion has an effect on tourist visits, while the quality of infrastructure and services has no effect on tourist visit decisions.</em></p> Imaduddin Imaduddin, Budiandriani Budiandriani, Andi Faisal Bahari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1342 Thu, 01 Apr 2021 00:00:00 +0000 ANALISIS SISTEM AKUNTANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUM DESA) (Studi Kasus : BUM Desa di Kec. Galesong Utara Kabupaten Takalar) https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1351 <p style="text-align: justify;"><em>Village-owned enterprises (BUM Desa) &nbsp;in &nbsp;Takalar &nbsp;District, in terms of practice, the accounting system is still very simple and has not been able to present proper financial reporting so that financial accountability is still considered very weak. The results of the research are 1) Bumdes financial management uses a simple bookkeeping system and does not reflect systematic and accurate financial reporting based on permitted Financial Accounting Standards, 2) The presentation of financial statements is not correct which then has an impact on the performance and financial position of the entity. 3) the financial information of &nbsp;Bumdes is not in accordance with the principles of accountability, including (a) there is a commitment from the leadership and all staff to manage an organization that has an accountable value, (b) is a system that ensures consistent use of resources based on laws and regulations that applies, (c) shows the level of achievement of the goals and objectives that have been set, (d) oriented to the vision, mission, results, and benefits obtained by the organization, (e) upholds the values ​​of honesty, transparency, objectivity and innovation.</em></p> Haeruddin Haeruddin, Lina Mariana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1351 Thu, 01 Apr 2021 00:00:00 +0000 ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1382 <p style="text-align: justify;"><em>The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.</em></p> Asbi Amin, Andi Marlinah, Sukmawati Sukmawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1382 Thu, 01 Apr 2021 00:00:00 +0000 Pengaruh Teknologi Informasi dan Pemahaman Sistem Informasi Akuntansi terhadap Kinerja Pengelolaan Keuangan Pemerintah https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1460 <p style="text-align: justify;"><em>This study aims to examine and analyze the effect of Information Technology and Information Systems Understanding on Government Financial Management's Performance at Regional Work Units in Makassar City Government. The sampling technique used the purposive sampling method by determining specific criteria so that the number of samples was 75 respondents representing three respondents from 25 OPDs in Makassar City. Data was collected through the results of a questionnaire distributed to respondents. The data collected was tested using instrument tests (validity and reliability tests), classical assumption tests (normality tests and heteroscedasticity tests), and analyzed using descriptive analysis methods and inferential analysis. The research hypothesis testing was carried out by (partial test, F statistical test, and determination coefficient test.) This study found a positive and significant effect between Information Technology, Understanding Accounting Information Systems, and Information Technology and Understanding Accounting Information Systems simultaneously positive and significant effects on Government Financial Managers' Performance</em></p> Marwah Yusuf ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1460 Thu, 15 Apr 2021 00:00:00 +0000 BUDAYA ORGANISASI DAN DISIPLIN KERJA SERTA PENGARUHNYA TERHADAP KINERJA KARYAWAN https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1429 <p style="text-align: justify;"><em>The purpose of this study is to determine the relationship between organizational culture and work discipline on employee performance. The research was conducted at one of the credit unions in South Sulawesi's district of Pinrang. The research design is quantitative, with statistical analysis performed using the SPSS v 25 application. The saturation sampling technique was used in this study, which included all members of the population, which amounted to 20 employees. The findings indicate that organizational culture has no effect on employee performance, as evidenced by the fact that the t<sub>value</sub> (1.771) is less than the t<sub>table</sub>&nbsp; which (2.109). While work discipline has a positive and significant effect on performance, which shows that the t<sub>value</sub> (2.973) is bigger than the t<sub>table</sub>. Simultaneous testing revealed that organizational culture and work discipline both have an effect on employee performance. The R<sup>2</sup> value in this study was 0.701, indicating that organizational culture and work discipline variables have a combined effect on employee performance, with the remaining 70.1 percent, or 29.9 percent, influenced by variables not included in the regression equation or variables researched</em></p> Munawir Nasir, Rezky Ratnasari Taufan, Muhammad Fadhil, Muh Haerdiansyah Syahnur ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1429 Thu, 15 Apr 2021 00:00:00 +0000 PENGARUH VIDEO ADVERTISING DAN SOSIAL MEDIA KONTEN MELALUI BRAND AWARENESS TERHADAP MINAT BELI PADA APLIKASI GOFOOD DI KOTA MAKASSAR https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1602 <p style="text-align: justify;"><em>The purpose of this study is to analyze the direct and indirect effects of video advertising and social media content through brand awareness toward purchase interest in the GoFood application in Makassar City. In this study, the researchers used descriptive study with a quantitative approach. The population in this study were 95 users of the GoFood application in Makassar City, determining the sample based on the Hair formula where the sample size was 5-10 times the number of indicators. This study used 19 indicators at times 5 so that the number of samples becomes 95. The sampling technique used random sampling with a purposive sampling approach. The data analysis technique in this study was Partial Least Square using the Smart PLS application. The results of this study indicate that (1) Video advertising has an effect toward purchase intention (2) Social media content has no effect toward purchase intention (3) Video advertising through brand awareness has an effect toward purchase interest (4) Social media content through brand awareness has an effect toward purchase interest (5) Brand awareness affects purchase interest in the GoFood application in Makassar City.</em></p> Mashur Razak, Muhammad Hidayat, Muhammad Hdayatullah Rahman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1602 Thu, 15 Apr 2021 07:09:17 +0000 ETHICAL LEADERSHIP: MENINGKATKAN KINERJA ORGANISASI MASA PANDEMI COVID 19 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1322 <p style="text-align: justify;"><em>This study examines the effect of ethical leadership on organizational performance moderated by the COVID-19 pandemic. It seems that the COVID-19 pandemic has an important moderating role in the role of the relationship between ethical leadership and organizational performance. According to theory, organizational performance is influenced by the attitudes and decisions made by an ethical leader.</em><em>The purpose of this study was to analyze how much influence ethical leadership has on organizational performance. The variables studied were the independent variable ethical leadership and the dependent variable was organizational performance with the Covid-19 pandemic as a moderating variable. The research data were obtained from Wood Industri PT. Phoenix Agung Pratama (PAP) who is domiciled in Wonosobo District, Wonosobo Regency, Central Java Province. Withdrawal of samples from the population using the census sampling method. The data were collected using a survey method, namely the questionnaire was delivered and taken directly to the research object. Data analysis used the Structural Equation Modeling (SEM) test by checking the independent variables, moderating variables and dependent variables.</em><em>From the research that has been done, it is found that ethical leadership antecedents affect organizational performance at PT. PAP. Ethical leadership antecedents affect the organizational performance of the Covid-19 pandemic as a moderating variable at PT. PAP. This means that covid-19 moderates the relationship between Ethical Leadership and Organizational Performance at PT. Phoenix Agung Pratama (PAP) Wonosobo Regency</em></p> M Trihudiyatmanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1322 Mon, 26 Apr 2021 00:00:00 +0000 PENGARUH TINGKAT PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TAKALAR https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1386 <p style="text-align: justify;"><em>The purpose of this research is to examine the characteristics of tax understanding and tax significance on taxpayer compliance. The population of this research is taxpayers who are registered at the takalar district tax office with a total sample of 100 people who can be respondents. The analytical method used is descriptive statistics and multiple linear regression analysis. This study used a data collection method in the form of a questionnaire method. The data were analyzed using the SPSS statistical program</em></p> <p style="text-align: justify;"><em>The results of this study explain that there is no significant influence between the tax understanding variable on taxpayer compliance while the tax sanction variable has a positive and significant effect on tax pay compliance. The test results obtained by the coefficient of determination the adjusted R square value is 0.466. This shows that 46.6% of taxpayer compliance is influenced by the variation of the two variables, namely tax understanding (X1) and tax sanctions (X2). While the remaining 53.4% ​​is influenced by other variables which are not researched. The results of data analysis support the research hypothesis which states that tax understanding has a positive effect on taxpayer compliance at the tax office in Takalar district. The results of data analysis support the research hypothesis which states that tax sanctions have a positive effect on taxpayer compliance. While the results of the analysis of the standardized beta coefficient test, it is known that the value of the standardized beta coefficient (ß) of the Tax Sanctions variable (ß1) is 0.682 greater than the standardized beta coefficient of the Tax Understanding variable (ß2) of 0.034. Thus it can be said that the Tax Sanctions variable has a dominant influence on taxpayer compliance. So that the Tax Sanctions hypothesis testing has a dominant influence on taxpayer compliance at the Tax Office in Takalar Regency.</em></p> Atia Kirana W, Usri Usran ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-sa/4.0 https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1386 Mon, 26 Apr 2021 00:00:00 +0000