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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 Journal La Sociale INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management 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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PENGARUH FAKTOR FUNDAMENTAL DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM SYARIAH 2014 - 2018 Achmadi, Achmadi; Haanurat, Ifayani; Rustam, Andi
COMPETITIVENESS Vol. 9 No. 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4737

Abstract

This study aims to determine the effect of fundamental factors represented by four variables, namely: Return on Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Book Value (BV) as well as stock trading volume (TVA) on prices. Sharia stocks for the 2014-2018 period in companies in the Jakarta Islamic Index (JII) were 30 companies and the cross section data became 15 companies in a row from 2014-2018 using a significance level of α = 5%. This study has a quantitative approach, descriptive and associative types, using multiple linear regression analysis and using SPSS for windows.The regression results in this study indicate that the independent variables ROA, DER and Book Value partially have a significant effect on Islamic stocks. Only the Current Ratio has no significant effect on Islamic stocks. And among these fundamental factors the most dominant influence on Islamic stock prices in JII is Return On Assets (ROA) during the 2014-2018 period. Then the trading volume of shares affects the price of Islamic shares. Keywords: Fundamentals, Stock Trading Volume, Stock Prices
IMPLEMENTASI PENGELOLAAN KEUANGAN PTM DALAM MENDUKUNG GOOD UNIVERSITY GOVERNANCE (GUG) PADA PERGURUAN TINGGI MUHAMMADIYAH DI SULAWESI SELATAN Bintang, Asrijal; Haanurat, A Ifayani; Rustam, Andi
COMPETITIVENESS Vol. 10 No. 1 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i1.5154

Abstract

The purpose of this study was to determine the implementation of financial management in PTM, the application of GUG in financial management in PTM, and the efforts of PTM in implementing GUG in accordance with the rules / guidelines for financial management of the Higher Education Council of PP Muhammadiyah. This research uses qualitative research. The research object used was the financial statements of Muhammadiyah Universities (PTM) in South Sulawesi with a sample size of 5 PTMs. The instrument used in this study was the interview with the informant, then the answers from the informants were analyzed and described descriptively. The results showed that Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented a financial management system based on the management guidelines for the Muhammadiyah Higher Education Council, Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented Goog University Governance principles, namely in terms of financial management. Regarding transparency and accountability, Muhammadiyah Higher Education (PTM) in South Sulawesi has made maximum efforts to apply the principles of Good University Governance which are adjusted to the financial management guidelines issued by the PP Muhammadiyah Dikti Council for Research and Development.Keywords: Financial Management, Good University Governance (GUG)
Skim Ijarah Sebagai Alternatif Pembiayaan Praktisi Industri Kecil Di Makassar T, Rahman; Rum, Muh.; Rustam, Andi
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1093

Abstract

Peneltian ini bertujuan untuk mengetahui bagaimana fungsi skim ijarah dalam meningkatkan pembiayaan pada industri kecil, untuk mengetahui apakah skim ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan, dan untuk mengetahui apakah skim ijarah memberikan modal yang lebih murah dibandingkan pembiayaan konvensional. Permasalahan yang dihadapi oleh industri kecil adalah lemahnya pemenuhan modal serta akses pembiayaan eksternal sedangkan Industri kecil berperan dalam pembangunan dan perekonomian nasional, Perkembangan indistri kecil di Makassar yang cukup tinggi pada saat ini tidak terlepas dari masalah permodalan. Keberadaan Skim ijarah salah satu alternatif pembiayaan yang termurah dan termudah serta memiliki risiko yang lebih kecil dibandingkan skim pembiayaan yang lain dalam membiaya industri kecil. Rumusan masalah penelitian ini ialah bagaimana fungsi skim ijarah sebagai pembiayaan alternatif bagi industri kecil di Makassar?; apakah skim Ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan?; dan apakah skim ijarah memberikan biaya modal yang lebih murah dibandingkan pembiayaan konvensional?. Penelitian ini menggunakan pendekatan deskriptif kuantitatif secara eksploitatif dengan menggunakan metode skim ijarah. Lokasi penelitian ini dilakukan diwilayah Makassar. Populasi dalam penelitian ini adalah pelaku UKM yang mendapatkan kredit investaasi yang selama ini didanai secara konvebsional oleh bank negara. Sampel dalam penelitian ini secara insidentif sampling non probabilita Teknik analisis data. Teknis analisis data melalui langkah-langkah identifikasi objek pendanaan, menghitung jumlah pendanaan, menghitung pola ijarah rencana pengembalian, menghitung rencana keuntungan berdasarkan pola ijarah, dan tahap terakhir adalah melakukan perbandingan keuntungan antara pola ijarah dengan pola konvensional. Hasil penelitian ini pembiayaan dengan metode skim ijarah memberikan pembiayaan yang berbasis syariah serta memberikan kemudahan dalam hal akses pembiayaan dengan beban modal yang lebih rendah dibandingkan dengan sistem bunga. Skim ijarah merupakan alternatif yang efektif bagi para pelaku industri kecil dalam mengatasi permasalahan permodalan yang kerap sering dihadapi oleh para pelaku industri kecil, karena skim ijarah memberikan pembiayaan dengan sistem syariah sehingga terhindar dari ribah serta tingkat pengembalian yang relatif lebih rendah dibandingkan dengan pembiayaan konvensional. Skim ijarah memiliki biaya modal yang diberikan relatif lebih renda dibandingkan dengan pembiayaan konvensional.
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.
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
The Effect of Production Costs and Marketing Costs on Net Income in FnB Sector Manufacturing Rustam, Andi; Hasni, Rusni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.889

Abstract

This study examines the effect of production and marketing costs on net income in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. It uses quantitative research and purposive sampling. Sixteen company samples were selected from 148 companies. The data analysis technique in this study used multiple linear regression. This research data processing uses SPSS 22, 2024. The results of this study partially affect production costs on net profit, and marketing costs do not affect net profit.
The Influence Of Financial Literacy, Financial Efficacy And Demographic Factors On Investment Decisions In The Capital Market Khaerunnisa, Khaerunnisa; Rustam, Andi; Rustan, Rustan
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.16767

Abstract

This study aims to determine the effect of financial literacy, financial efficacy and demographic factors on student investment decisions in the capital market. This type of research is quantitative using a questionnaire as a source of data collection. This study uses the slovin method using multiple linear analysis techniques using the SPSS application. The results showed that financial literacy has a positive and significant effect on student decisions in the capital market, meaning that the better financial literacy, the better student investment decisions in the capital market. Financial efficacy has a positive and significant effect on student investment decisions in the capital market, meaning that the better the financial efficacy, the better the student investment decisions in the capital market. Demographic factors have a positive and significant effect on student investment decisions in the capital market, meaning that the better the demographic factors, the better the student investment decisions in the capital market.
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.
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 | 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 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