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All Journal Journal of Consumer Science Journal of Consumer Sciences Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan 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 Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Sharia Business Management Jurnal Penelitian Pendidikan Indonesia
Adiningrat, Andi Arifwangsa
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Islamic Entrepreneurship Education Model as An Empowerment Concept For Islamic Boarding Schools In Indonesia Warda, Warda; Adiningrat, Andi Arifwangsa; Rizky, Muhammad; Haliding, Safri; Alamsyah, Alamsyah; Jusriadi, Edi; Agustan, Agustan; Akhmad, Akhmad
International Journal of Sharia Business Management Vol 3 No 2 (2024): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

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Abstract

Islamic boarding schools are Islamic educational institutions that are growing and expanding in society. Institutionally, Islamic boarding schools have potential and opportunities to be developed and empowered. In fact, many of their graduates are unemployed and cannot compete in society. This research aims to determine the Islamic entrepreneurship education model as a concept for empowering Islamic boarding schools. Background problem: Previously studied Mostly focused on General entrepreneurship education at the boarding school This Islamic boarding school is not optimal in increasing interest and culture student entrepreneurship in Islamic boarding schools. Novelty: The current study fills a gap, namely the inconsistencies of previous studies address problems directly, interest and increase the culture of entrepreneurship as an empowerment concept in Islamic boarding schools in increasing entrepreneurship and independence. Method study: Method used in this research qualitative methods. The data collected is analyzed systematically qualitatively using Miles and Huberman's interactive model. Activity in data analysis, namely data reduction, data display and conclusion drawing/verification. Findings/Results: The Islamic Entrepreneurship Education Model reveals that the scope of Islamic entrepreneurship education must include four criteria First character. Second Draft. Third Skills. Empowerment concept includes; identify business potential, capital capacity, and improvements management of Islamic boarding schools. Conclusion Research findings shows the Islamic entrepreneurship education model as an empowerment concept in Islamic boarding schools can increase interest, independence and entrepreneurial culture
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.
UPAYA PENINGKATAN AKUNTANSI PENJUALAN MELALUI MOTIVASI KERJA KARYAWAN Soraya, Zalkha; Adiningrat, Andi Arifwangsa; Andayaningsih, Sri; Rahmansyah, Rahmansyah
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.v3i1.3409

Abstract

The purpose of this study was to determine efforts to increase sales accounting through employee work motivation. Data in this study, carried out at PT. Megahputra Sejahtera Main Mobil Suzuki Gowa. This study uses a saturated sampling technique. the sample used was 38 people. Data analysis method used is central tendency and analysis statistic descriptive The results of this study indicate that employee motivation is related to sales accounting variables, this means that an employee with good communication tries to be motivated to improve sales accounting by efforts to improve product quality and competitive prices
Efforts To Increase Regional Original Income Through The Kelurahan Parking Service System Mount Sari City Makassar Adiningrat, Andi Arifwangsa; Arniati, Arniati; Sinta, Wahyu Nirmala; Warda, Warda
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.v5i1.7507

Abstract

The purpose of this study was to determine the implementation of the parking service system in Gunung Sari Village in increasing the local revenue of Makassar City, the research method used was qualitative with an objective description of the state of the parking service system, and the type of research used was descriptive qualitative that revealed facts. about the parking service system. The data sources used are primary and secondary data sources and the number of informants is 6 people. Data collection techniques using the method of Observation, Interview, Documentation and Literature Study. The data analysis techniques used are reducation, data display, and conclusion drawing/verification. The results of this study indicate that the existence of a parking service system managed by PD Parking Makassar Raya can help people park their vehicles in Makassar City. This parking service system service can also help increase Makassar City's Regional Original Revenue until the target set is achieved
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.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Adiningrat, Andi Arifwangsa; Rustan, Rustan; Mardiyah, Ainun
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.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga PE-companion tax consultant, successfully effectively.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
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.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin, Muhaimin; Akhmad, Akhmad; Adiningrat, Andi Arifwangsa; Oktafiana, Karmila
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.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
Co-Authors ., Rustan ., Warda Abdi, Muhammad Nur Agustan Agustan, Agustan Ainun Mardiyah, Ainun Akhmad Akhmad Alamsyah - Andayaningsih, Sri Andrisa , Andrisa Anggoro, M. Yusuf Alfian Rendra Anggoro, Rendra Anwar, Andi Rahayu arniati, arniati Arsal, Muryani Asdi Asdi , Asdi Asmasary, Andi Arwinny Asriadi, Andi Amran Faidul Adzim, Faidul Firmansyah Fitrianti, A.Nur Hamzah, Pratiwi Harrang, agussalim Hasan, Risfayana Idrawahyuni, Idrawahyuni J, Jusriadi Jam'an, Andi Lukman, Andi Muhaimin Muhaimin Muhammad Khaedar Sahib Muhammad Nur muhammad rizky, muhammad Muhammad Rusydi Naidah, Naidah Nasrullah Nasrullah Nasrun, Nasya Ningsih, Asrah Puspita Nurhikmah Nurhikmah Nurjanna Nurjanna Oktafiana, Karmila Rahmansyah Rahmansyah Rosmawati ., Rosmawati Ruhayu, Yuyu Rustam, Andi Rustan Rustan, Rustan Safri Haliding Sheila Kusumaningrum Sinta, Wahyu Nirmala Siti Aisyah Sri Wahyuni Suarni, Agusdiwana Sukma, Yuyun Wahyuni Syamsuddin Syamsuddin Thahir, Fera Firyal Unismuh, Rustan Warda Warda Zalkha Soraya