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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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Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income Rustam, Andi; Rayyani, Wa Ode; Wafir, Ilham Akbar
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7509

Abstract

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reporting
PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI Rustam, Andi; Fadhilatunisa, Della; Nurfasilah, Nurfasilah
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3404

Abstract

Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
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. 
Pengaruh Imbal Jasa Penjaminan dan Rasio Profitabilitas Terhadap Pertumbuhan Laba PT. Jamkrindo Cabang Makassar Nasrun, Nasya; Rustam, Andi; Adiningrat, Andi Arifwangsa
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12223

Abstract

This quantitative study aims to analyze the effect of guarantee fees and profitability ratios on profit growth of PT. Jamkrindo Makassar Branch using secondary data from financial statements for the period 2019-2023 and multiple linear regression techniques. The results of the study indicate that guarantee fees and profitability simultaneously affect profit growth. Partially, guarantee fees have a positive and significant effect on profit growth, indicating that increasing service fee income increases the company's profit. Likewise, the profitability ratio has a positive effect on profit growth, where high ROA reflects the company's improving performance and has a positive impact on profit growth.Keywords: Guarantee Fees, Profitability Ratio, Profit Growth
Pelatihan Kewirausahaan untuk Peningkatan Ketahanan Ekonomi di Masyarakat Malino Arniati, Arniati; Adiningrat, Andi Arifwangsa; Rustam, Andi; Asdi , Asdi; Andrisa , Andrisa
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.14236

Abstract

Background: Introduction, Malino, as a rural community that relies on natural resources, faces various economic challenges. The aim of this activity is to improve the entrepreneurial skills of the Malino community in order to strengthen economic resilience based on productive businesses. Method: Methods names of Malino community partners, with 12 participants, survey method, outreach and training. Data collection through participatory observation, interviews, and evaluation of business results. Result: The results of the service show that the community is very enthusiastic and actively participates in the activities carried out, and there is a strong desire in the community to open a business or become an entrepreneur. Conclusion: Increased skills and understanding in entrepreneurship.
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