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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) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Iqtishoduna: Jurnal Ekonomi Islam Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) 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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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.
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.
Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank Idrawahyuni; Andayangsih, Sri; Adiningrat, Andi Arifwangsa; Adil, Muhammad; Winarsih, Endang
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2915

Abstract

This study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.
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.
ANALISIS KELAYAKAN INVESTASI PERLUASAN USAHA PADA D’ MARKAZ COFFEE Nahdah, Na'ilah; Rustam, Andi; Adiningrat, Andi Arifwangsa
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2650

Abstract

This study aims to determine the investment feasibility analysis method can determine whether or not business expansion at D’Markaz Coffee is feasible. The sample in the study was taken from the financial statements for the period 2023-2024. In this study, the data sources used include primary data. The method used is a quantitative descriptive approach using the investment feasibility analysis method, namely Net Present Value, Internal Rate Of Return, Average Rate of Return and Payback Period. The results of the study showed that D’Markaz Coffee is feasible, because it produces a positive NPV value of IDR 5,199,879, IRR 11.73% which is higher than the discount rate of 10%, ARR of 44.21% exceeds the expected profit level and a short Payback Period of 1 year 9 months. Thus, business expansion at D’Markaz Coffee is feasible to be done. Keywords: Investment Feasibility, Business Expansion, D’Markaz Coffee
Co-Authors ., Rustan ., Warda Abdi, Muhammad Nur Agustan Agustan, Agustan Ainun Mardiyah, Ainun Akhmad, Akhmad Alamsyah - Andayangsih, Sri Andayaningsih, Sri Andrisa , Andrisa Anggoro, M. Yusuf Alfian Rendra Anggoro, Rendra Anwar, Andi Rahayu arniati, arniati Asdi , Asdi Asmasary, Andi Arwinny Asriadi, Andi Amran Faidul Adzim, Faidul Febriyanti, Iin Fikri, Muh. Haikal Firmansyah Fitrianti, A.Nur Hamzah, Pratiwi Harrang, agussalim Hasan, Risfayana Idrawahyuni Idrawahyuni, Idrawahyuni J, Jusriadi Jam'an, Andi Lukman, Andi Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Khaedar Sahib Muhammad Nur muhammad rizky, muhammad Nahdah, Na'ilah 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 Safri Haliding Sheila Kusumaningrum Sinta, Wahyu Nirmala Siti Aisyah Sri Wahyuni Suarni, Agusdiwana Sukma, Yuyun Wahyuni Syamsuddin Syamsuddin Thahir, Fera Firyal Unismuh, Rustan Wahyu, Ade Warda Warda Winarsih, Endang Zalkha Soraya