Articles
<![CDATA[Interpretive Paradigm on Development of Science and Accounting Research ]]>
<![CDATA[Muhammad Adil]]>;
<![CDATA[Nadhirah Nagu]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[Wahyuni]]>;
<![CDATA[Idrawahyuni]]>;
<![CDATA[Endang Winarsih]]>
<![CDATA[ International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijhess.v1i4.87
<![CDATA[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.]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM SYARIAH 2014 - 2018 ]]>
<![CDATA[Achmadi Achmadi]]>;
<![CDATA[Ifayani Haanurat]]>;
<![CDATA[Andi Rustam]]>
<![CDATA[ COMPETITIVENESS Vol 9, No 2 (2020): COMPETITIVENESS ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH MAKASSAR ]]>
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DOI: 10.26618/competitiveness.v9i2.4737
<![CDATA[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]]>
<![CDATA[IMPLEMENTASI PENGELOLAAN KEUANGAN PTM DALAM MENDUKUNG GOOD UNIVERSITY GOVERNANCE (GUG) PADA PERGURUAN TINGGI MUHAMMADIYAH DI SULAWESI SELATAN ]]>
<![CDATA[Asrijal Bintang]]>;
<![CDATA[A Ifayani Haanurat]]>;
<![CDATA[Andi Rustam]]>
<![CDATA[ COMPETITIVENESS Vol 10, No 1 (2021): COMPETITIVENESS ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH MAKASSAR ]]>
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DOI: 10.26618/competitiveness.v10i1.5154
<![CDATA[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)]]>
<![CDATA[Financial Sustainability Ratio And Aspects That Affect It ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Muhammad Adil]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v26i1.822
<![CDATA[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.]]>
<![CDATA[PERAN SISTEM INFORMASI PEMASARAN, KUALITAS PELAYANAN DAN ENTREPRENEURIAL MARKETING SERTA KEPUASAN PELANGGANTERHADAP LOYALITAS GENERASI MILENIAL BERKUNJUNG KE TEMPAT WISATA BIRA DI KABUPATEN BULUKUMBA ]]>
<![CDATA[Nurfaedah]]>;
<![CDATA[Andi Rustam]]>
<![CDATA[ Jurnal Manajemen Dirgantara Vol 14 No 1 (2021): Jurnal Manajemen Dirgantara, Juli 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Teknologi Kedirgantaraan ]]>
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<![CDATA[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]]>
<![CDATA[PENERAPAN SISTEM INFORMASI MANAJEMEN PEMASARAN DALAM MENINGKATKAN OMZET UMKM KULINER MAKANAN KOTA MAKASSAR ]]>
<![CDATA[Rustan Unismuh]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[Warda .]]>;
<![CDATA[Rendra Anggoro]]>
<![CDATA[ Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol 6, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk Banggai ]]>
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DOI: 10.32529/jim.v6i2.1997
<![CDATA[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]]>
<![CDATA[Analisis Likuiditas dan Profitabilitas pada PT Mayora Indah Tbk. ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Muhammad Adil]]>
<![CDATA[ Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v4i1.434
<![CDATA[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.]]>
<![CDATA[Skim Ijarah Sebagai Alternatif Pembiayaan Praktisi Industri Kecil Di Makassar ]]>
<![CDATA[Rahman T]]>;
<![CDATA[Muh. Rum]]>;
<![CDATA[Andi Rustam]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.1093
<![CDATA[Peneltian ini bertujuan untuk mengetahui bagaimana fungsi skim ijarah dalam meningkatkan pembiayaan pada industri kecil, untuk mengetahui apakah skim ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan, dan untuk mengetahui apakah skim ijarah memberikan modal yang lebih murah dibandingkan pembiayaan konvensional. Permasalahan yang dihadapi oleh industri kecil adalah lemahnya pemenuhan modal serta akses pembiayaan eksternal sedangkan Industri kecil berperan dalam pembangunan dan perekonomian nasional, Perkembangan indistri kecil di Makassar yang cukup tinggi pada saat ini tidak terlepas dari masalah permodalan. Keberadaan Skim ijarah salah satu alternatif pembiayaan yang termurah dan termudah serta memiliki risiko yang lebih kecil dibandingkan skim pembiayaan yang lain dalam membiaya industri kecil. Rumusan masalah penelitian ini ialah bagaimana fungsi skim ijarah sebagai pembiayaan alternatif bagi industri kecil di Makassar?; apakah skim Ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan?; dan apakah skim ijarah memberikan biaya modal yang lebih murah dibandingkan pembiayaan konvensional?. Penelitian ini menggunakan pendekatan deskriptif kuantitatif secara eksploitatif dengan menggunakan metode skim ijarah. Lokasi penelitian ini dilakukan diwilayah Makassar. Populasi dalam penelitian ini adalah pelaku UKM yang mendapatkan kredit investaasi yang selama ini didanai secara konvebsional oleh bank negara. Sampel dalam penelitian ini secara insidentif sampling non probabilita Teknik analisis data. Teknis analisis data melalui langkah-langkah identifikasi objek pendanaan, menghitung jumlah pendanaan, menghitung pola ijarah rencana pengembalian, menghitung rencana keuntungan berdasarkan pola ijarah, dan tahap terakhir adalah melakukan perbandingan keuntungan antara pola ijarah dengan pola konvensional. Hasil penelitian ini pembiayaan dengan metode skim ijarah memberikan pembiayaan yang berbasis syariah serta memberikan kemudahan dalam hal akses pembiayaan dengan beban modal yang lebih rendah dibandingkan dengan sistem bunga. Skim ijarah merupakan alternatif yang efektif bagi para pelaku industri kecil dalam mengatasi permasalahan permodalan yang kerap sering dihadapi oleh para pelaku industri kecil, karena skim ijarah memberikan pembiayaan dengan sistem syariah sehingga terhindar dari ribah serta tingkat pengembalian yang relatif lebih rendah dibandingkan dengan pembiayaan konvensional. Skim ijarah memiliki biaya modal yang diberikan relatif lebih renda dibandingkan dengan pembiayaan konvensional.]]>
<![CDATA[An Aplication of the Sinergity Model of Intrepreneurship Development Through Small and Medium Enterprise Cooperatives in Makassar ]]>
<![CDATA[Agussalim]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Arniati]]>
<![CDATA[ Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v4i1.297
<![CDATA[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.]]>
<![CDATA[Analysis of the Effect of Financial Performance on Investment Policy in Telecommunication Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Muh. Saharulla]]>;
<![CDATA[Andi Rustam]]>;
<![CDATA[A. Ifayani Haanurat]]>
<![CDATA[ Return : Study of Management, Economic and Bussines Vol. 3 No. 10 (2024): Return : Study of Management, Economic And Bussines ]]>
Publisher : <![CDATA[PT. Publikasiku Academic Solution ]]>
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DOI: 10.57096/return.v3i10.278
<![CDATA[This study aims to analyze the influence of financial performance on investment policies in telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. In this study, four main financial ratios, namely Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), and Working Capital Turnover (WCT) are used as independent variables to measure their impact on the company's investment policy. The data used is sourced from the company's annual financial statements available on the IDX. The analysis method used is multiple linear regression to see the relationship between financial variables and investment policy. The results show that the Current Ratio has no significant influence on investment policy and Return on Assets has a positive and significant influence on investment policy, while the Debt-to-Equity Ratio shows a significant positive influence. Working Capital Turnover does not have a significant influence on investment policy. This finding provides practical implications for company management in designing optimal investment policies based on the company's financial performance.]]>
