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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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Journal La Sociale 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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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.
PENGARUH SARANA PRASARANA TERHADAP EFEKTIVITAS KERJA KARYAWAN DI PT. UPC SIDRAP BAYU ENERGI (PEMBANGKIT LISTRIK TENAGA ANGIN) KABUPATEN SIDRAP Nur, Jabal; Rustam, Andi; Akib, Muhammad
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.696

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Sarana Prasarana Terhadap Efektivitas Kerja Karyawan Pada PT.  UPC Sidrap Bayu Energi (pembangkit listrik tenaga angin) Kabupaten Sidrap . Adapun metode pengumpulan data yang digunakan dalam penelitian ini yaitu dengan observasi, kuesioner dan dokumentasi. Populasi dan sampel yang digunakan dalam penelitian ini sebanyak 34 responden. metode analisis data yang digunakan adalah analisis regresi linear sederhana yang diolah dengan menggunakan bantuan SPSS versi 29.Hasil penelitian menunjukkan bahwa berdasarkan hasil uji t yang telah dilakukan pada variabel Sarana Prasarana (X) terhadap Efektivitas Kerja Karyawan (Y) diperoleh nilai t hitung > t tabel atau 5.438 > 1,691. Selain itu diketahui bahwa nilai signifikan dari X terhadap Y adalah 0,00 < 0,05. Kesimpulan dari penelitian ini menunjukkan bahwa variabel Sarana Prasarana berpengaruh positif dan signifikan terhadap Efektivitas Kerja Karyawan pada PT. UPC Sidrap Bayu Energi (pembangkit listrik tenaga angin) kabupaten Sidrap. Kata Kunci : Sarana Prasarana, Efektivitas Kerja Karyawan
IMPLEMENTASI SKEMA BONUS DALAM MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PERUSAHAAN TRANSPORTASI LAUT Ruhayu, Yuyu; Rustam, Andi; Lukman, Andi; Rustan, Rustan; Adiningrat, Andi Arifwangsa; Thahir, Fera Firyal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13333

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana implementasi skema bonus dalam meningkatkan produktivitas kerja karyawan pada Perusahaan Transportasi Laut. Penelitian ini menggunakan teknik analisis kualitatif analisis kualitatif dengan Langkah-langkah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa adanya korelasi positif antara implementasi skema bonus dengan peningkatan produktivitas kerja karyawan. Pola skema bonus yang di terapkan yaitu bonus secara individu maupun bonus secara kelompok. Bonus berbasis individu lebih efektif dalam meningkatkan motivasi pribadi.
Synergy model and financial bookkeeping administration through technopreneurship education: does it impact on increasing the competitiveness of MSMES? Adiningrat, Andi Arifwangsa; Rustam, Andi; Arniati, Arniati; Warda, Warda; Naidah, Naidah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243979

Abstract

This synergy model refers to collaboration between technology and business expertise in the context of technopreneurship education. A modern approach through technopreneurship education can help MSMEs adopt an effective financial bookkeeping system, including the use of technology in carrying. This research aims to determine and analyze the synergy and administration model of financial bookkeeping through technopreneurship education which has an impact on increasing the competitiveness of Micro, Small and Medium Enterprises (MSMEs). This research was carried out at the Culinary Food MSMEs located in Gowa Regency and Makassar City, South Sulawesi Province. The data analysis method in this research uses qualitative data analysis. This research method aims to get general answers about cause and effect by analyzing the factors that cause phenomena in the concepts raised in this research. Data collection was carried out by distributing questionnaires and interviews with informants from Micro, Small and Medium Enterprises (MSMEs). The steps in qualitative analysis techniques start from data reduction, data presentation and drawing conclusions. The research results show that the synergy model that was designed has a positive impact, but the synergy model through technopreneurship education is less effective in being implemented by MSMEs so that the competitiveness of MSMEs is not optimal. Apart from that, MSMEs tend to carry out financial administration manually and irregularly so that bookkeeping administration through technopreneurship does not have an impact on increasing competitiveness. Meanwhile, technopreneurship education is very useful and has an impact, but the competitiveness of MSMEs has not fully increased.
Analisis Kelayakan Investasi Investasi Mesin Percetakan Pada UKM Raja Print Mamuju S, Sumarni; Rustam, Andi; Aisyah, Sitti
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6345

Abstract

Penelitian ini bertujuan mengetahui kelayakan investasi mesin percetakan tersebut layak atau tidak untuk dilaksanakan. Jenis penelitian ini adalah Deskriptif Kuantitaif. Perusahaan ini akan menginvestasikan mesin percetakan dengan Harga 300 Juta. Dengan Umur ekonomis 3 tahun. Berdasarkan Hasil penelitian yang diperoleh  dari Perhitungan metode  Payback period (PP), adalah 1,5 Tahun. Lebih kecil dari umur ekonomis investasi yaitu 3 tahun. Sehingga dari kriteria tersebut investasi mesin percetakan layak dilakukan. Dari Hasil perhitungan Net Present Value (NPV) didapatkan NPV Positif Sebesar Rp 197.360.000 lebih besar dari Nol. Dari hasil tersebut maka investasi mesin percetakan layak dilaksanakan, hasil Analisis dari Profitability Indeks (PI) adalah 1,65 lebih besar dari 1. Dengan demikian proyek ini layak dijalankan. Dan dari hasil perhitungan Internal Rate of return (IRR) Sebesar 50,058% lebih besar dari CoC yaitu 7,50% dengan demikian investasi mesin tersebut layak dilakukan. Berdasarkan ke empat metode yang kami gunakan, metode payback period adalah metode paling efektif yang digunakan dalam menganalisis kelayakan investasi dikarenakan metode ini mengukur seberapa cepat suatu investasi bisa kembali. dan dasar perhitungan yang digunakan adalah aliran kas bukan Laba.Kata kunci: Investasi, Kelayakan
PENERAPAN SISTEM INFORMASI MANAJEMEN PEMASARAN DALAM MENINGKATKAN OMZET UMKM KULINER MAKANAN KOTA MAKASSAR Unismuh, Rustan; Adiningrat, Andi Arifwangsa; Aisyah, Siti; Rustam, Andi; ., Warda; Anggoro, Rendra
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 6 No. 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.1997

Abstract

This study aims to determine the application of marketing management information systems 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
PENERAPAN PPN MASUKAN DAN PPN KELUARAN PADA PT.KARYA MANDALA PUTERA SULAWESI SELATAN Fitriani, Fitriani; Rustam, Andi; Amran, Amran
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.599 KB) | DOI: 10.26618/inv.v1i2.2519

Abstract

This study aims to assets whether the application of value and added tax value and value added tax on PT.The work of the mandala son has been in accordance with the tax laws in 2017.The type of research used in this research is case study with quantitative descriptive approach.The data is processed Lis tax output and input on PT.Work mandala son of 2017 obtained from tax reports such as value added tax during the year 2017.while the data analysis techniques used in the study is to collect the necessary data that comes from the company and then describes it as a whole. Based on the results of data processing can be concluded that appilacation of value added tax on PT.Work of the mandala son for collection,recording,reporting is in accordance with the law number 42 of 2009 regarding value added tax. 
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 Asrijal Bintang 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 Nurfadillah 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