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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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Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Adiningrat, Andi Arifwangsa; Rustan, Rustan; Ningsih, Asrah Puspita; Aisyah, Siti
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.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Sahib, Muhammad Khaedar; Adiningrat, Andi Arifwangsa; Jam'an, Andi; Nurhikmah, Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
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.
Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies Rustan, Rustan; Syamsuddin, Syamsuddin; Idrawahyuni, Idrawahyuni; Nurjanna, Nurjanna; Asmasary, Andi Arwinny; Kusumaningrum, Sheila; Adiningrat, Andi Arifwangsa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6902

Abstract

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.
PENGARUH SALES GROWTH TERHADAP STRUKTUR MODAL YANG TERDAFTAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Adiningrat, Andi Arifwangsa; Nur, Muhammad; Aisyah, Siti; ., Rustan; ., Warda
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.v6i2.1995

Abstract

Kondisi saat ini manajer keuangan dituntut untuk cermat dan hati-hati dalam memutuskan kebijakan keuangan terkait pendanaan perusahaan agar di peroleh struktur modal yang optimal. factor yang mempengaruhi struktur  modal yaitu pertumbuhan penjualan (Sales Growth). Pertumbuhan penjualan merupakan adalah salah satu faktor penting yang menentukan kelangsungan hidup perusahaan. Perusahaan mendapatkan dana untuk kelangsungan hidup dan berkembang selain dari hutang dan modal sendiri, juga dari penjualan produk perusahaan baik berupa barang atau ja Penelitian ini bertujuan untuk mengetahui pengaruh sales growth terhadap struktur modal. Pendekatan penelitian dalam penelitian ini adalah penelitian kuantitatif.  Metode pengumpulan data dalam penelitian ini menggunakan metode dokumentasi, yaitu penggunaan data yang berasal dari data-data yang sudah ada. Pengujian terhadap hipotesis dalam penelitian ini menggunakan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan  (Growt of sales) memiliki pengaruh yang signifikan terhadap struktur modal perusahaan yang ditunjukkan dengan nilai thitung sebesar 2,244 dengan signifikansi 0,029.
PENERAPAN AKAD ISTISHNA’ PADA PENGADAAN RUMAH PROPERTI SYARIAH PT. SYAHADA MUSLIM GROUP Nur, Muhammad; ., Rosmawati; Adiningrat, Andi Arifwangsa
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.v6i2.1996

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akad istishna’ pada pengadaan rumah properti syariah PT. Syahada Muslim Group.Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Sumber data dalam penelitian ini dilakukan melalui observasi yaitu secara langsung dilokasi dengan menggunakan teknik wawancara langsung dengan para informan yakni pihak pembeli dan pegawai PT. Syahada Muslim Group. Hasil penelitian ini menunjukkan bahwa penerapan akad istishna’ yang di gunakan sebagai akad transaksi penjualan rumah syariah telah sesuai dengan prinsip syariah. Prinsip syariah dalam akad istishan’ yaitu  terbebas dari riba, denda dan tanpa sita, pembeli dapat memesan rumah yang di inginkan, penjelasan akad istishna’ dan perumahan secara spesifikasi. Penyerahan rumah sesuai dengan kesepakatan di awal akad
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
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
Audit Internal Sebagai Kompas Keuangan Apotek: Fondasi Tenaga Kerja Yang Akuntabel Dalam Menjaga Aliran Dana Demi Ketersediaan Obat Esensial Rustan; Asmasary, Andi Arwinny; Adiningrat, Andi Arifwangsa; Kusumaningrum, Sheila; Asdi; Thahir, Fera Firyal
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8458

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran audit internal sebagai Kompas keuangan dalam memastikan ketersediaan obat esensial di Apotek, serta menelaah persepsi tenaga kerja terhadap fungsi audit tersebut. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dan observasi pada apotek di wilayah penelitian. Analisis data dilakukan dengan tahapan reduksi data, penyajian data, dan penarikan Kesimpulan. Untuk menjaga validitas temuan, digunakan teknik triangulasi sumber dan metode, serta verifikasi ulang kepada informan (member check).. Hasil menunjukkan bahwa audit internal berperan penting dalam menertibkan arus kas, mengarahkan pengadaan obat berdasarkan prioritas kebutuhan, serta membangun budaya kerja yang transparan dan akuntabel. Namun, masih ditemukan kesenjangan pemahaman di kalangan tenaga kerja mengenai fungsi strategis audit. Diperlukan pelibatan aktif dan pelatihan bagi staf untuk memperkuat efektivitas audit dalam sistem pengelolaan apotek. Audit internal yang dijalankan secara menyeluruh terbukti mendukung efisiensi keuangan dan keberlangsungan pelayanan kesehatan melalui ketersediaan obat esensial
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