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All Journal Jurnal Ilmiah Ekonomi Islam INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference Amnesty: Jurnal Riset Perpajakan
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
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
Optimization of Village Financial Management Strategy to Improve the Effectiveness of Village Development Programs (Case Study of Batu Putih Village, Tellu Limpoe District, Bone Regency) Kikin Amelia Amir; 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.v3i1.234

Abstract

This research aims to determine the effect of village fund management strategies to increase the effectiveness of the village development program in Batu Putih, Tellu Limpoe District, Bone Regency. The population in this research is the village community involved in the Batu Putih village development programs, totaling 60 people. The type of research used is descriptive quantitative, the data sources used are primary and secondary data where the primary data comes from observations and questionnaires. The data analysis technique used is simple regression analysis using the Statistical Package for the Social Science (SPSS) version 20 application. The result of the research shows that village fund management (X) has a positive and significant influence on the effectiveness of village development programs (Y) seen from the result of the t count > t tabel (3,472 > 1,672) and the significant value = 0,00 < 0,05.
The Effect of Production and Sales Costs on Net Profit of Micro, Small and Medium Business in Bulukumba District (Case Study of Marning Corn Production MSMEs) Nasrullah; Andi Rustam; Sultan Sarda; Mutmainna; Irpan
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mp3bhd23

Abstract

The analysis techniques in this study are validity test, reliability test, classic assumption test, multiple linear regression analysis test and hypothesis testing through determination test and t (partial) test. The results of this study indicate that partially Production Costs have a positive and significant effect on Net Income (Study on Micro, Small and Medium Enterprises Cases in Bulukumba Regency) as indicated by a calculated T value of 3.498 > Table T value of 2.04523 and a significance value of 0.002 < 0. 05. Sales have a positive and significant effect on net income (Study on Micro, Small and Medium Enterprises in Bulukumba Regency) as indicated by a calculated T value of 2.692 > Table T value of 2.04523 and a significance value of 0.012 < 0.05.
Pengaruh Penetapan Harga dan Kualitas Produk Terhadap Tingkat Penjualan pada Usaha Ikan Kabupaten Takalar Nabila Putri Retisa; Andi Rustam; Andi Arifwangsa Adiningrat
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.5975

Abstract

This study aims to analyze the effect of pricing and product quality on sales levels in fish businesses at TPI Beba, Takalar Regency. This study uses a quantitative approach with a survey method by distributing questionnaires to 91 respondents who are fish business actors. The independent variables in this study are pricing and product quality, while the dependent variable is the sales level. Data analysis was carried out using multiple linear regression using SPSS. The results showed that pricing and product quality had a partial and simultaneous effect on sales levels. The right pricing and good product quality can significantly increase sales. This study provides important implications for fish business actors in designing pricing strategies and maintaining product quality to increase competitiveness and income.
Dampak Penggunaan Quick Response Code Indonesia Standard (Qris) Terhadap Usaha Mikro Kecil Menengah (Umkm) Kecamatan Tanete Rilau Kab. Barru Sulawesi Selatan Fini Fitriah; Andi Rustam; Muhaimin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.982

Abstract

This research is a type of quantitative research with the aim of determining the impact of the Quick Response Code Indonesia Standard (QRIS) payment system on MSMEs in Barru Regency, Tellumpanua Village, and to determine the obstacles to implementing the QRIS payment system on MSMEs in Barru Regency, Tellumpanua Village. This sample was taken from the BRI Bank branch, Tanete Rilau District, Barru Regency, South Sulawesi. with a population of 103 MSMEs and a sample of 51 MSMEs. In this study, the data sources used in data collection include prime data. Instruments Based on the results of data research using statistical calculations through the SPSS Version 27 application, that partially the results show that the use of the Quick Response Code Indonesian Standard (QRIS) has a positive and significant effect on the ease of MSME transactions in Tanete Rilau District, Barru Regency. it is concluded that there is a positive and significant impact on the ease of MSME transactions
Pengetahuan Investasi Dan Motivasi Dalam Meningkatkan Minat Mahasiswa Prodi Manajemen Berinvestasi Di Pasar Modal Melalui Galeri Investasi Universitas Muhammadiyah Makassar Alvy Zhaqila; Andi Rustam; Muhaimin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.983

Abstract

The aim of this studys is to determine the effect of investment knowledge and motivation on students interest in investing in the capital market through the Investment Gallery of Muhammadiyah University of Makassar. The sample of the study consisted of 76 respondents from the 2021 student. This study uses a quantitative research method. The data source is primary data collected through questionnaires. The research instrument used a Likert scale method. Based on the results of the research using SPSS V 25, it was found that investment knowledge and motivation have a positive influence on students interest in investing in the capital market. The higher the investment knowledge and motivation, the greater the stidents interest in investing in the capital market
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): November 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 
Co-Authors Adiningrat Adiningrat Agussalim Harrang Alvy Zhaqila Amran Amran Andi Agung Arty Andi Arifwangsa Andi Arifwangsa Adiningrat Andi Nur Aziza Andi Ummi Alifah Asriati Asriati Aswar Aswar Aulia Meilani Della Fadhilatunisa Faidul Adzim Fini Fitriah Ika Sartika Indri Nursyafirah Irpan Ismail Rasulong Ismail Rosulong Kikin Amelia Amir Mira Mira Muhaimin Muhammad Akib Mutmainna Nabila Putri Retisa Nasrullah Nasrullah Nasrullah Nurfasilah Nurfasilah Nurul Azizah Saida Said Samsul Risal Sultan sarda Tri Putri Amalia Paembonan Warda Warda