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All Journal Jurnal Fisika Unand Journal of Consumer Science JOURNAL ONLINE OF PHYSICS Jurnal Sinar Manajemen Journal of Consumer Sciences Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal La Sociale Indonesian Journal of Legality of Law Journal Peqguruang: Conference Series Indonesian Journal of Research and Educational Review (IJRER) BABASAL English Education Journal Journal Of Human And Education (JAHE) Journal of Lex Philosophy (JLP) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Publicness: Journal of Public Administration Studies Eduvest - Journal of Universal Studies PASCIDEV: Pasundan Social Science Development Golden Ratio of Law and Social Policy Review (GRLSPR) International Journal of Economic Research and Financial Accounting Jurnal Wicara Desa Atestasi : Jurnal Ilmiah Akuntansi ADVANCED PRIVATE LEGAL INSIGHTS
Rustan, Rustan
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Analisis Resiko Keuangan Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia Riyadi, Syamsul; Rustan, Rustan
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.288

Abstract

Memaksimalkan nilai perusahaan setiap perusahaan berkepentingan dengan pengukuran kinerjanya, Kemampuan perusahaan dalam memperoleh laba adalah fokus yang utama dalam penilaian kinerja perusahaan, oleh karena laba bukan saja sebagai indikator kemampuan perusahaan dalam memenuhi kewajiban penyandang dana tetapi juga sebagai unsur penciptaan nilai perusahaan yang memperlihatkan prospek perusahaan dimasa mendatang. Nilai perusahaan dapat dipengaruhi oleh tingkat kebijakan hutang (leverage). Kebijakan hutang yang dilakukan perusahaan tentunya mengandung resiko, perusahaan akan dihadapkan pada pengeluaran yang bersifat tetap dan tentu saja biaya tersebut mengandung risiko. 
MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

Abstract

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.
Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar Rustan, Rustan; Aisyah, Siti; Adiningrat, Andi Arifwangsa; Rustam, Andi; Anggoro, M. Yusuf Alfian Rendra
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7215

Abstract

This study aims to determine the implementation of a marketing information system in increasing the turnover of Micro, Small and Medium Enterprises (MSMEs). The time and place of this research was carried out for two months in several 7 Food Culinary SMEs in Makassar City. Data collection techniques were carried out by means of library research, interviews and field observations. The analytical method used in this research is multiple linear regression analysis. Linear regression analysis method the analytical method that will be used by the author is an applied qualitative descriptive method. The data analysis was carried out using qualitative data analysis. There are several subsystems in increasing the turnover of MSMEs through marketing outputs, namely the product subsystem, the price subsystem, the place subsystem, the promotion subsystem and the marketing mix. Marketing information systems have several functions in a business, namely assessing information needs, developing needed information, and distributing information. The results of the study indicate that strengthening the marketing information system can increase the turnover of MSMEs. marketing output accounting information system, namely product subsystem, price subsystem, place subsystem, promotion subsystem and marketing mix. Meanwhile, the application of accounting information systems can be carried out starting from recording transactions, grouping to preparing financial statements.
The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City Adiningrat, Andi Arifwangsa; Ruhayu, Yuyu; Rustan, Rustan; Wahyuni, Sri; Fitrianti, A.Nur
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7260

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the business sectors that can encourage economic growth. But in reality, MSMEs have various problems, namely the problem of financial and non-financial limitations. In addition, there are challenges faced by MSMEs, such as increasingly fierce competition requiring competent resources. This study aims to determine the effect of financial literacy and Islamic work motivation on MSME performance. This research is multiple regression analysis. The population and sample in this study were 7 Food SMEs in Makassar City. Data collection techniques are documentation, interviews and questionnaires. The data analysis technique in this study is quantitative using multiple regression analysis used to examine the effect of independent variables (financial literacy and Islamic work motivation) on the dependent variable (SME performance). The results showed that partially financial literacy had a positive and significant effect on the performance of MSMEs, while Islamic work motivation had a negative and insignificant effect on the performance of MSMEs.
PELAKSANAAN FUNGSI BADAN PERMUSYAWARATAN DESA DI DESA TAWALIAN TIMUR KECAMATAN TAWALIAN KABUPATEN MAMASA Langi, Dominggus Taruk; Hannan, Sjuaib; Rustan, Rustan
Journal Peqguruang: Conference Series Vol 4, No 2 (2022): Peqguruang, Volume 4, No.2, November 2022
Publisher : Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jp.v4i2.1043

Abstract

Penelitian ini dilaksanakan di Kantor BPD Desa Tawalian Timur Kabupaten Mamasa dan penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan fungsi Kabupaten Mamasa dalam mewujudkan Evektifitas kinerja BPD dalam pelaksaan  fungsi BPD Kabupaten Mamasa serta faktor-faktor yang mempengaruhi pelaksanaan fungsi BPD. Hasil penelitian ini  menjelaskan  bahwafungsi pada pembuatan regulasi lebih dapat terlaksana dan terealisasi dengan baik, berbeda dengan fungsi dalam menampung aspirasi masyarakat dalam melakukan pengawasan kinerja Kepala Desa yang belum maksimal dalam pelaksanaannya dikarenakan kurangnya pemahaman anggota BPD terhadap tugas dan fungsinya berdasarkan peraturanyang berlaku. 
The Students' Perception of Using Vocabulary Tree in Learning English Rustan, Rustan; Darwis, Nirwana; Resyadi, Herman
BABASAL English Education Journal Vol. 4 No. 2 (2023)
Publisher : English Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/beej.v4i2.2856

Abstract

This study aims to find out students’ perception of using vocabulary tree in learning English. This research uses qualitative method with case study design. There are 18 students involved in this research which is chosen purposively. The data were collected through questionnaire, interview, and observation. The data were analyzed using Miles and Huberman model. The findings shows that students have perception positive responses, the enjoyment of the learning experience, and have vocabulary improvement. The majority of the students have perception of enjoy the vocabulary tree because it is a fun way of learning English. The data also shows that the students have enthusiasm in learning English using vocabulary tree and they also said can make simple sentences after learning using vocabulary tree. Some challenges are also detected but not much, some students are difficult to understand the meaning of words and making good sentences. 
Supervision of Subdistrict Heads as Temporary Deed Making Officials in the Indonesian Positive Law Perspective Saputra, Tri Eka; Rustan, Rustan
Golden Ratio of Law and Social Policy Review Vol. 3 No. 1 (2023): July - December
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v3i1.287

Abstract

This article discusses supervision of the sub-district head as an official who makes temporary land deeds who violates statutory provisions. The aim is only to provide an overview of the supervision of sub-district heads carried out by the Board of Trustees and Supervisors of officials who make land deeds. The research method used in this article is normative legal research. The results of the research illustrate that supervision by the PPAT supervisory board and supervisors in carrying out guidance and supervision of PPATS, the supervision is not yet comprehensive. This is in Ministerial Regulation Number 2 of 2018, PPAT Guidance and Supervision has not been able to answer substantively regarding the guidance and supervision by PPATS where the position of a PPATS is ex officio so that the guidance and supervision both internally and externally carried out by the National Land Agency is only functional.
The Effect of Village Fund Allocation on the Development and Welfare of Village Communities in Penanae Village, Raba District, Bima City Ananda Salsa Nurillah; Rustan, Rustan; Faidul Adziem
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.114

Abstract

This research is a type of quantitative research with the aim of finding out the effect of village fund allocation on the development and welfare of village communities in Penanae Village, Raba District, Bima City. This sample was taken from Penanae Village, Raba District, Bima City. The type of data used in this research is quantitative data obtained from questionnaires distributed and related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used in data collection include secondary data. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 27 application regarding the influence of village fund allocation on the development and welfare of the Bima community which was discussed in the previous chapter, the author draws important conclusions, namely (1) there is an influence village fund allocation on village development, (2) there is a significant influence between village fund allocation on community welfare, (3) there is a significant influence between village fund allocation and village development and community welfare. Suggestions for the government to be more able to embrace the community in village development to improve the welfare of the community.
The Effect of Implementing the Regional Financial Management Information System (SIMDA) On the Quality of Financial Reports at The Gowa Regency Livestock and Plantation Service Ninda Pratiwi; Rustan, Rustan; Firman Syah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.124

Abstract

This research is a type of quantitative research with the aim of finding out the effect of the Implementation of the Regional Financial Management Information System (SIMDA) on the Quality of the Financial Reports of Dinas Peternakan dan Perkebunan Gowa Regency. The population in this study were 30 employees who were at the Gowa Regency Dinas Peternakan dan Perkebunan Office. The sample used is saturated sampling, saturated sampling is a sampling technique when all populations are sampled. The data used in this study is primary data. Primary data is data in the form of information directly obtained from the results of a questionnaire using a Liker scale. The analysis techniques used are validity test, reliability test, simple regression test, T test and R test. The results of the study show data using statistical calculations through the application of Statistical Package for the Social Science (SPSS) version 27 regarding the Effect of Application of Regional Financial Management Information System (SIMDA) on the Quality of Financial Reports of Dinas Peternakan dan Perkebunan Gowa Regency which has been discussed from the previous chapter, the authors draw conclusions namely the Implementation of the Regional Financial Management Information System (SIMDA) has a positive and significant effect on the Quality of the Gowa Regency Dinas Peternakan dan Perkebunan Financial Reports.
Analisis Strategi Perencanaan Keuangan Terhadap Keberlangsungan Usaha Pada Usaha Mikro Kecil Dan Menengah (UMKM) Sektor Makanan Kota Makassar Rustan, Rustan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4170

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam perekonomian suatu negara. UMKM tidak hanya menjadi tulang punggung ekonomi. Namun, UMKM sering menghadapi tantangan dalam menjaga keberlangsungan operasional mereka, terutama dalam mengelola aspek keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis strategi perencanaan keuangan terhadap keberlangsungan usaha pada Usaha Mikro, Kecil, dan Menengah (UMKM) Sektor Makanan Kota Makassar. Pendekatan dalam penelitian ini adalah pendekatan kualitatif, Jenis data yang digunakan dalam penelitian ini adalah data primer maupun sekunder. Teknik pengumpulan data yang dilakukan dengan yaitu teknik studi pustaka, dokumentasi, observasi lapangan, dan teknik wawancara kepada sumber informan penelitian ini yaitu 3 orang pelaku UMKM. mengenai strategi perencanan keuangan. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis data deskriptif analisis dan kualitatif. Adapun Langkah-langkah teknik analisis data yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa tahapan-tahapan strategi yang telah dijabarkan untuk UMKM adalah bahwa perencanaan keuangan yang terstruktur dan terfokus dapat menjadi kunci keberhasilan. Dengan mengawali dari evaluasi keuangan awal, penetapan tujuan keuangan yang jelas, perencanaan anggaran yang hati-hati, manajemen utang yang bijak, hingga diversifikasi pendapatan dan pemasaran yang efektif, UMKM dapat meningkatkan daya saingnya dan mencapai pertumbuhan yang berkelanjutan  
Co-Authors - Sri Prilmayanti Awaluddin, - -, Maison Adiningrat, Andi Arifwangsa Afrianto, Muhammad Ficky Agustin, Baiq Wilmalia Ainun Mardiyah, Ainun Alfisahari, Andrea Ananda Salsa Nurillah Andriansyah, Diky Anggoro, M. Yusuf Alfian Rendra Asmasary, Andi Arwinny Badollahi, Ismail Cahyanti, Andi Amelia Darwis, Nirwana Deni Anggreani Sutomo Deviani, I Gusti Ayu Shirin Kartika Dwi Handayani Faidul Adziem Firman syah Fitrianti, A.Nur Hamdayani, Septya hamkah, hamkah Hannan, Sjuaib Herman Resyadi Hernita, Hernita Idrawahyuni, Idrawahyuni Isnawati Isnawati jalil, muh Jalil, Muhammad Jamaluddin Jamaluddin K, Nuraini Kartini Kartini Khaerunnisa Khaerunnisa, Khaerunnisa Lailil, Dinar Langi, Dominggus Taruk Linda Handayani, Linda Lukman, Andi Mardian Peslinof Muh. Rum Muhammad Adil, Muhammad Muhammad Rais Muntasir, Muntasir Mutia Angraini, Rista Naidah, Naidah Nilwana, Andi Ninda Pratiwi Ningsih, Asrah Puspita Nurhidayah Nurhidayah Nurjanna Nurjanna Nurjannah, Alifah Siti Nurul Qamar Puji Lestari, Ardiyaningsih Qalbi, Syifa Ainun Rapanna, Patta Rena, Suci Ramda Riadah, Siti Ruhayu, Yuyu Rustam, Andi Rusyidi, Muhammad S, Muliani Saidy, Emily Nur Samsidar Samsidar Saputra, Tri Eka Sheila Kusumaningrum Simanjuntak, Rahel Tiona Gracella Siti Aisyah Solihatun, Rika Sri Wahyuni Suarni, Agusdiwana Sulfati, Andi Syamsuddin Syamsuddin Syamsul Riyadi Tamsilu, Takdir Thahir, Fera Firyal Wardani, Indah Wisran, Wisran Yani, Indri Rachma Yuliana Yuliana