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All Journal COMPETITIVENESS JOURNAL Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Return : Study of Management, Economic and Bussines Eduvest - Journal of Universal Studies Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Rustam, Andi
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Neuroscience Social Sciences Other

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Analysis of Capital Funding: Risks, Scale, and Feasibility Perspective Rosita, R.; Rum, Muh.; Rustam, Andi
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.456

Abstract

This study aims to assess the impact of financial risk and a viable business scale on the volume of capital funding for SMEs at PT PNM Mekaar Takalar. The research provides valuable insights and knowledge for readers to better understand financial risks, business scale, feasibility, and capital funding. Specifically, the objective is to examine the relationship between financial risk, business scale, and financial feasibility on the volume of capital funding for SME customers at PT PNM (Persero) Mekaar Takalar Unit. The research poses a key question: Does the risk of a viable business scale have a significant positive impact on the volume of capital funding for SMEs at PT PNM Mekaar Takalar? This study employs an associative quantitative approach, which examines the relationship between two or more variables, as defined by Sugiyono (2013). The research explores three main variables: financial risk (X1), business scale (X2), and financial feasibility (X3), and their influence on the capital funding volume of PT PNM Mekaar Takalar's SME customers. The study was conducted at the PNM Mekaar office in the Takalar Area over a two-month period. The population consisted of all 50 employees of PT PNM Mekaar Takalar, and the research employed a saturated sampling method, where the sample size equaled the population, resulting in a total sample of 50 employees. The findings revealed that financial risk had no significant impact on the volume of business capital funding, likely due to insufficient risk identification and categorization in lending processes. In contrast, business scale had a significant effect on capital funding, as respondents prioritized sales volume. However, financial feasibility did not significantly influence the capital funding volume, as respondents tended to prioritize income over other factors.
Comparison of Financial Performance in Pharmaceutical Industry Companies Wahida Basri, Nur; Rum, Muh; Rustam, Andi
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.459

Abstract

This research aims to evaluate the financial performance of PT Kimia Farma (Persero) Tbk, PT Indofarma (Persero) Tbk, and PT Kalbe Farma (Persero) Tbk during the 2016-2022 period using liquidity, profitability, leverage, activity, and efficiency ratios as comparison metrics. The research applies quantitative descriptive analysis through ratio calculations, and is classified as explanatory research with a quantitative approach. The DuPont System Analysis, which highlights the Net Profit Margin, is also employed. The findings reveal that PT Kalbe Farma (Persero) Tbk and PT Kimia Farma (Persero) Tbk showed improved financial performance in 2016-2022, characterized by an increasing liquidity ratio, indicating better debt management. In contrast, PT Indofarma (Persero) Tbk experienced a decline in its liquidity ratio, signifying poorer debt management. Additionally, all three companies—PT Kalbe Farma (Persero) Tbk, PT Indofarma (Persero) Tbk, and PT Kimia Farma (Persero) Tbk—saw declining profitability ratios during this period, reflecting lower profits, which can be considered unfavorable. Overall, while PT Kalbe Farma (Persero) Tbk and PT Kimia Farma (Persero) Tbk had relatively stable financial performance, PT Indofarma (Persero) Tbk's performance was less favorable throughout 2016-2022.
Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020 Sahib, Muhammad Khaedar; Rustam, Andi; Fitrah, Fitrah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10529

Abstract

This study aims to determine the Financial Performance of Food and Beverage Industry Companies listed on the Indonesia Stock Exchange from 2016 to 2020. The type of research used in this research is Quantitative Descriptive. types of data using secondary data obtained from financial report data. the sample in this study is 5 companies taken based on certain criteria, namely the Purposive Sampling technique . Based on the results of calculations from the analysis that has been carried out on the financial statements that have been obtained from food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period using financial ratios, namely activity and profitability, it can be concluded that the average value of the ratio Of the 8 food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the company's condition was not good, as can be seen from the Activity Ratio Analysis as measured using Total Asset Turnover and investment turnover , it shows that Food and Beverage Industry Companies can be categorized as in a which is not good because it is still below industry standards meaning that the company industry food And drink Not yet Enough stable And efficient in its activity cycle to obtain income while Profitability Ratio Analysis as measured using Net profit Margin, Return On Assets and Return On Investment shows that food and beverage companies can be categorized as in unfavorable condition because the value generated is still below the industry standard. means that the company is still not able to obtain profits or gains from sales or from capital alone
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.
Overview Of Regency and City Regional Tax Calculations at Bappenda Gowa Regency Rustam, Andi; Warda, Warda; Azizah, Nurul
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9347

Abstract

The purpose of this study was to determine the calculation of local taxes at the Gowa Regency Bapenda office. The technique in this study uses applied qualitative techniques. The research data was obtained by the author through interviews, observations and documentation from the research site. The results showed that the calculation of district and city taxes was very effective, judging from its development from an average value of 3 years, namely from 2019- 2021 the percentage of the results was 114.05% although the results were very effective, basically there were still some obstacles experienced by the Gowa Regency Bapenda. namely the lack of knowledge and public awareness related to tax obligations, There are still taxpayers who do not understand the importance of paying taxes and the benefits that will be felt by taxpayers directly by paying taxes. In addition, the lack of awareness and compliance of registered taxpayers in paying their tax obligations in accordance with applicable regulations.
Mechanism Of Determining And Collection Motor Vehicle Tax Rustam, Andi; Hidayat, M.; Firmansyah Hr, Rezky
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10818

Abstract

This study aims to find out the procedures for determining motor vehicle tax and to find out the mechanism for implementing and collecting motor vehicle tax at the Regional Revenue Agency Office of South Sulawesi Province This research data collection technique is to conduct library studies and interviews directly to the parties used as informants. The results of this study revealed that at the time before the taxation of motor vehicles, it is necessary to check the identity of the vehicle starting from the inspection of the vehicle's brand, vehicle type and vehicle manufacturing year. Tax will be collected at the Samsat Office
PERSPEKTIF PEMILIK USAHA RUMAH KOS TENRANG PEMAHAMAN PAJAK HOTEL TERKAIT PENINGKATAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Rustam, Andi; Rasulong, Ismail; Nursyafirah, Indri
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5312

Abstract

The purpose of this study is to determine the perspective of boarding house business owners regarding their understanding of the boarding house category hotel tax in Makassar City. This type of research is a qualitative descriptive study. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perspective of boarding house business owners regarding the hotel tax in the boarding house category is still lacking due to the lack of socialization from the government and the hotel tax rate for the boarding house category is still considered burdensome, causing tax avoidance.
PENERAPAN SURAT PEMBERITAHUAN ELEKTRONIK (E-SPT) MASA PPN TERHADAP PEMENUHAN PEMERIKSAAN PADA WAJIB PAJAK BADAN (STUDI KASUS KPP MADYAMAKASSAR) Rustam, Andi; Amran, Amran; Wardani, Rezki
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4416

Abstract

The purpose of this study is to answer the problem of how to implement an online service system, namely the application of electronic notification letters (E-SPT) which is carried out on tax audit compliance in accordance with Parker's theory (2011: 1) in the form of optimal information or optimal information services such as availability. , easy to understand, relevant, useful, timely, reliable, accurate and consistent. The basis of this research is a qualitative descriptive type of research. The techniques used in data collection are field observation, in-depth interviews, and documentation. Then the data and interview results obtained were analyzed descriptively qualitatively. From the results of the research conducted, it shows that there is data stating that the process of implementing an Online-based System for the fulfillment of the inspection has been implemented properly, it is proven that there is a very synchronous answer between service informants and tax audit informants and shows consistency by requiring all taxpayers to be registered at KPP Madya Makassar uses a sustainable online system. Therefore, in-depth socialization is needed so that all parties served and the parties served can optimize the online system.
EVEKTIFITAS PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN JENEPONTO Rustam, Andi; R, Muh. Nur; Jam'an, A.; Firdaus, Firdaus
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6326

Abstract

This study aims to determine the effectiveness of advertisement tax collection on regional revenue at the Regional Revenue Agency of Jeneponto Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results of the study show that the advertisement tax collection on regional revenue in Jeneponto district is effective due to the level of compliance and awareness of taxpayers in paying the advertisement tax effectively
Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System Rustam, Andi; Adiningrat, Andi Arifwangsa; Hasan, Risfayana
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13017

Abstract

This study aims to evaluate the increase in local tax revenue through the implementation of a motorised vehicle tax payment system. The object of research is "Implementation of the Motor Vehicle Tax Payment System at the Takalar Regency Samsat Office". The research method used is an applied qualitative approach. Data collection techniques involved interviews, documentation, and observation. The results of this study indicate that the motor vehicle tax payment system through the innovation of stationary Samsat and mobile Samsat at the Takalar Regency Samsat Office has been realised as expected. This system provides convenience for taxpayers in paying motor vehicle taxes and increases taxpayer compliance in fulfilling their tax obligations. In addition, the implementation of this system has also accelerated the process of collecting and managing local tax revenues, which significantly has a positive impact on local revenues. The availability of Mobile Samsat has also enabled better accessibility for taxpayers in remote areas. This research makes an important contribution to the understanding of the effectiveness of the motor vehicle tax payment system in increasing local revenue as well as providing recommendations for further improvement.
Co-Authors ., Warda A Ifayani Haanurat Achmadi Achmadi Adiningrat, Andi Arifwangsa Amran Amran Andrisa , Andrisa Anggoro, M. Yusuf Alfian Rendra Anggoro, Rendra arniati, arniati Asdi , Asdi Bintang, Asrijal Della Fadhilatunisa Firdaus Firdaus Firmansyah Hr, Rezky Fitrah Fitrah, Fitrah Fitriani Fitriani Hamid, Muhammad Syarwan Harrang, agussalim Hasan, Risfayana Hasni, Rusni Jabal Nur, Jabal Jam'an, A. Khaerunnisa Khaerunnisa, Khaerunnisa Lukman, Andi M. Hidayat Muh. Rum Muhammad Adil, Muhammad Muhammad Akib Muhammad Khaedar Sahib Nahdah, Na'ilah Naidah, Naidah Nasrun, Nasya Nurfasilah, Nurfasilah Nursyafirah, Indri NURUL AZIZAH R, Muh. Nur Rasulong, Ismail Rosita, R. Ruhayu, Yuyu Rum, Muh Rustan, Rustan Saharulla, Muh. Siti Aisyah Sitti Aisyah Sumarni S, Sumarni T, Rahman Thahir, Fera Firyal Unismuh, Rustan Wa Ode Rayyani Wafir, Ilham Akbar Wahida Basri, Nur Warda Warda Wardani, Rezki