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All Journal Jurnal Ilmiah Ekonomi Islam Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference
Andi Rustam
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Economics, Econometrics & Finance Social Sciences

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Analysis of Factors Affecting Muslim Traders (Case Study of Palakka Market Fruit Traders Bone District) Agussalim Harrang; Asriati Asriati; Andi Rustam; Samsul Risal
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.118 KB) | DOI: 10.29040/jiei.v6i2.1013

Abstract

This study aims to determine the factors that affect the income of fruit traders in Palakka Market, Bone Regency. The population in this study was fruit traders in Palakka Market, Bone Regency, the number of samples in this study was 97 respondents. Sampling is used by using a system random sampling, the technique is a sampling technique where all individuals in the population. The results of data analysis research that is known states that trading capital, trading hours, and trading experience each have a significant effect on the income of traders. R Square value of 0.503 means that 50.3% of the factors affecting fruit traders' income can be explained by trading capital, trading hours and trading experience, while 49.7% is explained in other factors not examined in this study.
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA RUMAH SAKIT SULTAN DG. RAJA BULUKUMBA Andi rustam; Ismail Rosulong; Andi Nur Aziza
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.141 KB) | DOI: 10.26618/inv.v1i1.2010

Abstract

This study aims to determine the performance of Sultan Hospital Dg. King of Bulukumba when measured using the Balanced Scorecard approach. The analytical method used is descriptive analysis with a quantitative approach using hospital performance indicators in performing performance measurements. The results of the study show generally that 1) Sultan Hospital Dg. Raja Bulukumba allows to apply the Balanced Scorecard to measure organizational performance, because with the Balanced Scorecard all aspects can be measured. The application of the Balanced Scorecard is possible because the Sultan Hospital Dg. The King of Bulukumba has formulated his vision, mission and strategy and the results of the research show that the performance of Sultan Hospital Dg. The King of Bulukumba is said to be quite good when using the Balanced Scorecard. And 2) performance measurement of Sultan Hospital Dg. The King of Bulukumba using the Balanced Scorecard for a period of 2 years shows good results
EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR Andi Rustam; Faidul Adzim; Andi Ummi Alifah
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2537

Abstract

Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar.  This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
PERSEPSI ATAS SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP MAKASSAR SELATAN Andi Rustam; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2528

Abstract

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes.  Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax
PENGARUH PAJAK PENGHASILAN 25 TERHADAP DIVIDEN PAYOUT RATIO PADA PT.TELKOM RATIO (PERSERO) Tbk Andi Rustam; Amran Amran
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2533

Abstract

Problem in this research is how income tax effect of article 25 against the dividend of payout ratio at PT. Telkom (Persero) Tbk. This method of research is a quantitative study with an ex-post facto approach, for which the free variable is income tax of article 25 measured by rupiah (Rp) and its variable is the dividend payout ratio Measured by stock ratio. The results of the regression equation then acquired Y =-90.429 + 4, 413X which means any addition of free variables (income tax article 25) as much as 1%. Based on the results of the test – T obtained a T-count value of = 2.155 while the T-table value in the Significant level of 95% (α = 0.05) and DK = N-2 (5-2) = 3, obtained 3.182 value. This indicates that T – count smaller than the T-table 1.897 ˃ 3.182. In addition to the probability of income tax (X) of 0.120 ˂ α = 0.05, the hypothesis of income tax of article 25 does not affect dividends PT. Telkom
ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA Andi Rustam; Andi arifwangsa; Adiningrat Adiningrat
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2531

Abstract

Research is done with the aim of to know the cost-efficient direct manpower undertaken by the company PT. Adinata.. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The Data obtained in the analysis using quantitative analysis method is how to compare between real labor cost (Actual) with budgeted, which often happens deviation from budget called Variance. The results showed that based on the analysis observation that researchers have done showed that the efficiency rate of labor cost at PT. Adinata in a time span of 2014-2016 is 10.5586%. It shows that direct energy cost control is in the category of efficient and stable.
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON Andi Rustam; Mira Mira; Aswar Aswar; Ika Sartika
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2536

Abstract

research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.
PERAN AUDIT INTERNAL DALAM MENDUKUNG GOOD CORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA IV (PERSERO) MAKASSAR Andi Rustam; Faidul Adzim; Aulia Meilani
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2527

Abstract

Research aims to determine if an adequate internal audt has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) Makassar. This study was conducted using case study method with analytical descriptive method, while the population in this research is all employees who are in the Internal control unit and Corporate Secretary section. Research Data is obtained using questionnaires.  Based on the results of research conducted by the authors showed that adequate internal audit has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) which means between internal audit in Implementation of GCG showing positive 
THE INFLUENCE OF JOB PLACEMENT SUITABILITY ON EMPLOYEE ACHIEVEMENT (CASE STUDY AT THE OFFICE OF THE MINISTRY OF RELIGION) SINJAI DISTRICT Andi Agung Arty; Andi Rustam; Muhammad Akib
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.103

Abstract

This research is a type of quantitative research with the aim of determining the effect of suitability of job placement on employee work performance (case study in the Sinjai Regency Ministry of Religion Office) with a population of 53 employees and a sample of 53 employees. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research used the Likert Scale method. Based on the results of data research using statistical calculations through applicationsStatistical Package For the Social Science (SPSS) version 23 regarding the Effect of Suitability of Job Placement on Employee Work Performance (Case Study in a Case at the Office of the Ministry of Religion, Sinjai Regency) which was discussed in the previous chapter, the author draws an important conclusion, namely that, in particular, suitability of job placement has a significant positive effect on work performance. employee(Case Study at the Sinjai Regency Ministry of Religion Office). This is shown from the calculation results, namely the regression coefficient value is 0.533 and the significant value is below 0.05, namely 0.000.
Financial Performance Analysis Of Uluway Village In Mengkendek Sub-District, Tana Toraja Regency For The 2018-2022 Period Tri Putri Amalia Paembonan; Andi Rustam; Nasrullah Nasrullah
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.230

Abstract

The aim of this research is a descriptive quantitative type of research with the aim of analyzing the financial performance of Uluway Village, Kec. Mentengkan District. Tana Toraja. The sample used is financial report data for the Uluway village, subdistrict. Mengkedek District, Tana Toraja in 2018-2022. Data collection is carried out by observation and requesting financial reports. In this research, the data source used in data collection is secondary data. Research result The performance of the Uluway Village Government when viewed from the Regional Financial Independence Ratio during 2018-2022, can generally be said to be very low and includes an instructive relationship pattern. Based on the Regional Original Income Effectiveness Ratio during 2018-2022, in general, it can be said to be effective. Based on the Shopping Efficiency Ratio during 2018-2022, generally, it can be considered inefficient. If we look at the PADes Growth Ratio and Total Income Growth Ratio during 2018-2022, in general, it can be said that the PADes growth ratio and total income of Uluway Village is low. If we look at the Operating Expenditure Ratio, it is classified as quite good and the average value of the capital expenditure ratio is in the good category. This means that the Uluway Village Government in allocating its funds for capital expenditure is relatively good. This shows that the village government has paid attention to the use of its funds for village development
Co-Authors Adiningrat Adiningrat Agussalim Harrang Amran Amran Andi Agung Arty Andi Arifwangsa Andi Nur Aziza Andi Ummi Alifah Asriati Asriati Aswar Aswar Aulia Meilani Faidul Adzim Ika Sartika Irpan Ismail Rosulong Kikin Amelia Amir Mira Mira Muhammad Akib Mutmainna Nasrullah Nasrullah Nasrullah Saida Said Samsul Risal Sultan sarda Tri Putri Amalia Paembonan