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All Journal COMPETITIVENESS JOURNAL Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen Dirgantara Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review International Journal of Humanities Education and Social Sciences JER
Andi Rustam
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
PENGARUH FAKTOR FUNDAMENTAL DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM SYARIAH 2014 - 2018 Achmadi Achmadi; Ifayani Haanurat; Andi Rustam
COMPETITIVENESS Vol 9, No 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4737

Abstract

This study aims to determine the effect of fundamental factors represented by four variables, namely: Return on Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Book Value (BV) as well as stock trading volume (TVA) on prices. Sharia stocks for the 2014-2018 period in companies in the Jakarta Islamic Index (JII) were 30 companies and the cross section data became 15 companies in a row from 2014-2018 using a significance level of α = 5%. This study has a quantitative approach, descriptive and associative types, using multiple linear regression analysis and using SPSS for windows.The regression results in this study indicate that the independent variables ROA, DER and Book Value partially have a significant effect on Islamic stocks. Only the Current Ratio has no significant effect on Islamic stocks. And among these fundamental factors the most dominant influence on Islamic stock prices in JII is Return On Assets (ROA) during the 2014-2018 period. Then the trading volume of shares affects the price of Islamic shares. Keywords: Fundamentals, Stock Trading Volume, Stock Prices
IMPLEMENTASI PENGELOLAAN KEUANGAN PTM DALAM MENDUKUNG GOOD UNIVERSITY GOVERNANCE (GUG) PADA PERGURUAN TINGGI MUHAMMADIYAH DI SULAWESI SELATAN Asrijal Bintang; A Ifayani Haanurat; Andi Rustam
COMPETITIVENESS Vol 10, No 1 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i1.5154

Abstract

The purpose of this study was to determine the implementation of financial management in PTM, the application of GUG in financial management in PTM, and the efforts of PTM in implementing GUG in accordance with the rules / guidelines for financial management of the Higher Education Council of PP Muhammadiyah. This research uses qualitative research. The research object used was the financial statements of Muhammadiyah Universities (PTM) in South Sulawesi with a sample size of 5 PTMs. The instrument used in this study was the interview with the informant, then the answers from the informants were analyzed and described descriptively. The results showed that Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented a financial management system based on the management guidelines for the Muhammadiyah Higher Education Council, Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented Goog University Governance principles, namely in terms of financial management. Regarding transparency and accountability, Muhammadiyah Higher Education (PTM) in South Sulawesi has made maximum efforts to apply the principles of Good University Governance which are adjusted to the financial management guidelines issued by the PP Muhammadiyah Dikti Council for Research and Development.Keywords: Financial Management, Good University Governance (GUG)
Financial Sustainability Ratio And Aspects That Affect It Andi Rustam; Muhammad Adil
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.822

Abstract

This study aims to examine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Company Size, Operating Expenses Operating Income (OEOI), Loan To Deposit Ratio (LDR) affect the Financial Sustainability Ratio. The population in this study is the financial report data of Islamic Commercial Banks on Islamic banking statistics from January 2018 to December 2020. Sampling was done by purposive sampling method with the criteria; Islamic Commercial Banks are not in a problematic condition, or the BUS can generate profits in carrying out its operations and has been published in the Financial Services Authority (OJK). Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROA had no significant effect on the Financial Sustainability Ratio. CAR, Company Size, and LDR have a positive and significant impact on the Financial Sustainability Ratio. In contrast, OEOI was found to have a negative and significant effect on the Financial Sustainability Ratio.
PERAN SISTEM INFORMASI PEMASARAN, KUALITAS PELAYANAN DAN ENTREPRENEURIAL MARKETING SERTA KEPUASAN PELANGGANTERHADAP LOYALITAS GENERASI MILENIAL BERKUNJUNG KE TEMPAT WISATA BIRA DI KABUPATEN BULUKUMBA Nurfaedah; Andi Rustam
Jurnal Manajemen Dirgantara Vol 14 No 1 (2021): Jurnal Manajemen Dirgantara, Juli 2021
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.493 KB)

Abstract

Salah satu tempat wisata bira yang ada di kabupaten Bulukumba tidak terlepas dari entrepreneur Marketing yang diterapkan oleh obyek wisata bira dengan penggunaan riset pasar yang mapan serta dalam rangka mendukung Kota bulukumba menjadi Kota Destinasi baik nasional maupun Internasional. Penelitian ini menggambarkan pengaruh dari sistim informasi pemasaran, kualitas pelayanan dan kepuasan pelanggan terhadap loyalitas Generasi Milenial. Di Kabupaten Bulukumba dengan beberapa wahananya menjadi lokasi penelitian dengan jumlah sampel sebanyak 120 orang, dengan karakteristik sampel usia milenial (usia antara 15-34 tahun). Hasil penelitian menunjukan sistem informasi pemasaran tidak berpengaruh secara langsung terhadap loyalitas tetapi sistem informasi pemasaran berpengaruh terhadap loyalitas Generasi Milenial malalui sistem informasi pemasaran, demikian halnya hasil dari kualitas pelayanan yang dengan langsung maupun tidak langsung berpengaruh terhadap loyalitas Generasi Milenial. Adapun entrepreneurial marketing juga ada pengaruh langsung maupun tidak langsing terhadap loyalitas.Generasi Milenial melalui kepuasan pelanggan. Hal ini menunjukan keberadaan tempat wisata bira di Kabupaten Bulukumba sangatlah diperlukan adanya inovasi dan deferensiasi produk serta menginformasikannya kepada pelanggan dengan sistem informasi pemasaran yang update serta tetap terus mempertahankan palayanan juga mengunjungi kembali yang telah berada di tempat wisata bira di kabupaten Bulukumba
PENERAPAN SISTEM INFORMASI MANAJEMEN PEMASARAN DALAM MENINGKATKAN OMZET UMKM KULINER MAKANAN KOTA MAKASSAR Rustan Unismuh; Andi Arifwangsa Adiningrat; Siti Aisyah; Andi Rustam; Warda .; Rendra Anggoro
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
Analisis Likuiditas dan Profitabilitas pada PT Mayora Indah Tbk. Andi Rustam; Muhammad Adil
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.434

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT. Mayora Indah Tbk. Rasio keuangan yang digunakan untuk mengukur kinerja keuangan yaitu rasio likuiditas dan rasio profitabilitas. Analisis rasio yang akan digunakan adalah enam indikator yaitu current ratio, quick ratio, cash ratio, NPM, ROE, dan ROA. Penelitian ini menggunanakan pendekatan deskriptif kuantitatif dengan menggunakan data dari laporan keuangan PT. Mayora Indah Tbk yang telah diaudit dan dirilis oleh IDX (Indonesia Stock Exchange) diunggah dari Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa dengan menggunakan rasio likuiditas terdiri dari (current ratio, qiuck ratio dan cash ratio) yang dicapai perusahaan selama lima periode dari tahun 2015 sampai dengan 2019 berfluktuasi akan tetapi tingkat likuiditas perusahaan masih baik karena berada di atas standar, yang menujukkan bahwa dengan menggunakan aktiva yang dimiliki perusahaan mampu memenuhi kewajiban jangka pendeknya atau memenuhi kewajiban lancarnya. Dan dengan menggunakan rasio profitabilitas terdiri dari (net profit margin, return on assets, dan return on equity), yang dimana pada tahun 2015 sampai dengan 2016 mengalami penurunan dan pada tahun 2017 sampai dengan tahun 2019 perusahaan stagnan atau tidak mengalami peningkatan atau penurunan. Dan ini menunjukkan bahwa tingkat profitabilitas perusahaan tidak baik karena berada di bawah standar rasio industri.
An Aplication of the Sinergity Model of Intrepreneurship Development Through Small and Medium Enterprise Cooperatives in Makassar Agussalim; Andi Rustam; Andi Arifwangsa Adiningrat; Arniati
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.297

Abstract

Small and Medium Enterprises tend to be superior and developed. Through the synergy model, it enabled to create excellence and improve its business as well as entrepreneurial development. The research was an applied research which aimed to measure the practicality of the form of the synergy model developed and to measure the effectiveness of the synergy model in developing entrepreneurship through Small and Medium Enterprise Cooperatives (SMEC). The research used an applied qualitative method. Techniques of data collection were library research, interviews and observations. The research instrument for the initial study, validation and tryout was used by a questionnaire for the community. Meanwhile, the application of the model used the achievement test for entrepreneurship development through SMEC. The results of the study showed that the design of the synergy model with the highest level of practicality was resources and marketing. The synergy model was very practical to use for actors who were starting new businesses or already running businesses. Business was very important for increasing workforce and economic growth. The synergy model in business development was very good to apply in entrepreneurial life. In entrepreneurship, it was important to pay attention to creativity, supporting factors, both material and non-material, the price of products, so that entrepreneurship ran smoothly. This synergy model was a reference in entrepreneurship development, and the most important thing was the action on the modeling.
Audit Keuangan, Kualitas Audit, dan Pengendalian Preventif: Strategi Manajemen Keuangan sebagai Pilar Ketahanan Finansial Usaha Mikro di Era Ketidakpastian Ekonomi Mahardika Catur Putriwana Malik; Andi Rustam; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Irmawati A Husen
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.v6i4.8124

Abstract

Penelitian ini bertujuan untuk 1), untuk mengetahui dan menganalisis audit keuangan berpengaruh signifikan terhadap ketahanan finansial, 2). untuk mengetahui dan menganalisis seberapa besar pengaruh kualitas audit terhadap ketahanan finansial usaha mikro, 3). untuk mengetahui dan menganalisis pengendalian preventif memiliki pengaruh langsung terhadap ketahanan finansial usaha mikro, 4). untuk mengetahui dan menganalisis persepsi pelaku usaha mikro terhadap peran audit keuangan dalam menjaga ketahanan finansial usaha, 5). untuk mengetahui dan menganalisis sinergi antara audit keuangan, kualitas audit, dan pengendalian preventif membentuk strategi manajemen keuangan yang efektif dalam konteks usaha mikro. Metode penelitian ini dengan menggunakan mix method (kualitatif & kualitatif). Data kuantitatif yang diperoleh melalui kuesioner akan dianalisis menggunakan teknik statistik deskriptif dan inferensial. Sedangkan analisis datakualitatif dengan reduksi, penyajian dan penarik Kesimpulan. Hasil penelitian menunjukkan bahwa 1). Audit keuangan berpengaruh negatif dan signifikan terhadap ketahanan usaha mikro, 2). Kualitas audit berpengaruh positif terhadap ketahanan financial usaha mikro, 3). Pengendalian preventif berpengaruh negative dan signifikan terhadap ketahanan financial, 4). Persepsi pelaku industri terhadap audit sangat dipengaruhi oleh tingkat pemahaman, kesiapan administrasi, dan manfaat nyata yang dirasakan dari proses audit tersebut, 5). , Sinergi positif antara audit keuangan, kualitas audit, dan pengendalian preventif berperan signifikan dalam membentuk strategi manajemen keuangan yang efektif pada usaha mikro
PENERAPAN INTEGRASI AUDIT KEUANGAN, MANAJEMEN KEUANGAN DAN MANAJEMEN TENAGA KERJA DALAM USAHA RITEL SEBAGAI UPAYA UNTUK MEMAKSIMALKAN LABA Nurjanna; Andi Rustam; Andi Arifwangsa Adiningrat; Moh Aris Pasigai; Sri Andayaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15430

Abstract

Penelitian ini bertujuan 1). Untuk mengetahui penerapan integrasi audit keuangan, manajemen keuangan, dan manajemen tenaga kerja dalam usaha ritel. 2). Untuk mengetahui    dampak penerapan integrasi tersebut terhadap upaya memaksimalkan laba dalam usaha ritel.. 3). Untuk mengetahui strategi apa yang digunakan oleh pelaku usaha ritel untuk mengoptimalkan integrasi ketiga aspek tersebut guna meningkatkan kinerja usaha. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Analisis data dilakukan secara kualitatif dengan menggunakan teknik reduksi data, penyajian data, dan verifikasi data untuk mendapatkan pemahaman yang komprehensif mengenai proses integrasi dan dampaknya terhadap optimalisasi laba usaha ritel.  Hasil penelitian ini menunjukkan bahwa 1). Integrasi antara audit keuangan, manajemen keuangan, dan manajemen tenaga kerja dalam usaha ritel mulai diterapkan secara bertahap karena keterbatasan SDM dan keterampilan  oleh pelaku usaha yang memahami pentingnya pengelolaan bisnis yang terstruktur. 2). Penerapan integrasi ketiga aspek manajemen terbukti memberikan kontribusi positif dalam meningkatkan keuntungan usaha walaupun belum sepenuhnya optimal, dan 3). Pelaku usaha ritel menerapkan strategi seperti penggunaan system pembukuan, pembentukan tim evaluasi internal,  pelatihan keuangan dasar, dan pelatihan peningkatan keterampilan SDM.
Co-Authors A Ifayani Haanurat Achmadi Achmadi Adiningrat, Andi Arifwangsa Agussalim Arniati Asrijal Bintang Endang Winarsih Idrawahyuni Idrawahyuni Irmawati A Husen Mahardika Catur Putriwana Malik Moh Aris Pasigai Muhammad Adil Nadhirah Nagu Nurfaedah Nurjanna Nurjanna Rendra Anggoro Rusni Hasni Rustan Unismuh Siti Aisyah Sitti Mukarramah Sri Andayaningsih wahyuni Warda .