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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 Return : Study of Management, Economic and Bussines Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Pendidikan Indonesia JER Indonesian Journal of Innovation Multidisipliner Research Amnesty: Jurnal Riset Perpajakan
Andi Rustam
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Synergy model and financial bookkeeping administration through technopreneurship education: does it impact on increasing the competitiveness of MSMES? Andi Arifwangsa Adiningrat; Andi Rustam; Arniati Arniati; Warda Warda; Naidah Naidah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243979

Abstract

This synergy model refers to collaboration between technology and business expertise in the context of technopreneurship education. A modern approach through technopreneurship education can help MSMEs adopt an effective financial bookkeeping system, including the use of technology in carrying. This research aims to determine and analyze the synergy and administration model of financial bookkeeping through technopreneurship education which has an impact on increasing the competitiveness of Micro, Small and Medium Enterprises (MSMEs). This research was carried out at the Culinary Food MSMEs located in Gowa Regency and Makassar City, South Sulawesi Province. The data analysis method in this research uses qualitative data analysis. This research method aims to get general answers about cause and effect by analyzing the factors that cause phenomena in the concepts raised in this research. Data collection was carried out by distributing questionnaires and interviews with informants from Micro, Small and Medium Enterprises (MSMEs). The steps in qualitative analysis techniques start from data reduction, data presentation and drawing conclusions. The research results show that the synergy model that was designed has a positive impact, but the synergy model through technopreneurship education is less effective in being implemented by MSMEs so that the competitiveness of MSMEs is not optimal. Apart from that, MSMEs tend to carry out financial administration manually and irregularly so that bookkeeping administration through technopreneurship does not have an impact on increasing competitiveness. Meanwhile, technopreneurship education is very useful and has an impact, but the competitiveness of MSMEs has not fully increased.
PENERAPAN SURAT PEMBERITAHUAN ELEKTRONIK (E-SPT) MASA PPN TERHADAP PEMENUHAN PEMERIKSAAN PADA WAJIB PAJAK BADAN (STUDI KASUS KPP MADYAMAKASSAR) Andi Rustam; Amran Amran; Rezki Wardani
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4416

Abstract

The purpose of this study is to answer the problem of how to implement an online service system, namely the application of electronic notification letters (E-SPT) which is carried out on tax audit compliance in accordance with Parker's theory (2011: 1) in the form of optimal information or optimal information services such as availability. , easy to understand, relevant, useful, timely, reliable, accurate and consistent. The basis of this research is a qualitative descriptive type of research. The techniques used in data collection are field observation, in-depth interviews, and documentation. Then the data and interview results obtained were analyzed descriptively qualitatively. From the results of the research conducted, it shows that there is data stating that the process of implementing an Online-based System for the fulfillment of the inspection has been implemented properly, it is proven that there is a very synchronous answer between service informants and tax audit informants and shows consistency by requiring all taxpayers to be registered at KPP Madya Makassar uses a sustainable online system. Therefore, in-depth socialization is needed so that all parties served and the parties served can optimize the online system.
EVEKTIFITAS PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN JENEPONTO Andi Rustam; Muh. Nur R; A. Jam'an; Firdaus Firdaus
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6326

Abstract

This study aims to determine the effectiveness of advertisement tax collection on regional revenue at the Regional Revenue Agency of Jeneponto Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results of the study show that the advertisement tax collection on regional revenue in Jeneponto district is effective due to the level of compliance and awareness of taxpayers in paying the advertisement tax effectively
Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income Andi Rustam; Wa Ode Rayyani; Ilham Akbar Wafir
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7509

Abstract

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reporting
Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Menggunakan Rasio Efektivitas dan Rasio Pertumbuhan Di Kantor Desa Nanga Kantor Barat Kabupaten Manggarai Barat Nusa Tenggara Timur Yuyun Marlina; Andi Rustam; Rahayu Japar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8694

Abstract

Pengelolaan Alokasi Dana Desa (ADD) yang transparan dan akuntabel merupakan pilar utama dalam mendukung penyelenggaraan pemerintahan serta pembangunan desa secara berkelanjutan. Efektivitas penggunaan anggaran ini menjadi indikator krusial dalam menilai keberhasilan pemerintah desa dalam meningkatkan kualitas pelayanan publik dan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan pengelolaan ADD di Kantor Desa Nanga Kantor Barat, Kabupaten Manggarai Barat, Nusa Tenggara Timur, selama periode 2021–2025 dengan fokus pada rasio efektivitas dan rasio pertumbuhan. Pendekatan yang digunakan adalah deskriptif kuantitatif dengan sumber data sekunder berupa laporan realisasi Anggaran Pendapatan dan Belanja Desa (APBDes) periode 2021–2025. Teknik analisis data dilakukan dengan menghitung rasio efektivitas dan pertumbuhan untuk menilai kinerja keuangan secara objektif dan mendalam. Hasil penelitian menunjukkan bahwa kinerja keuangan pemerintah desa bersifat fluktuatif selama periode lima tahun tersebut. Berdasarkan rasio efektivitas, pengelolaan dana tergolong sangat efektif pada tahun 2021 (99,57%), 2022 (99,36%), 2023 (99,16%), dan 2025 (99,16%) karena realisasi anggaran mencapai target di atas 90%. Namun, kinerja menurun drastis menjadi tidak efektif pada tahun 2024 dengan rasio hanya sebesar 40,22%. Sejalan dengan hal tersebut, rasio pertumbuhan juga menunjukkan ketidakstabilan dengan pertumbuhan tinggi pada awal dan akhir periode penelitian, namun mengalami penurunan atau pertumbuhan negatif yang signifikan pada tahun 2024, baik pada sisi pendapatan maupun belanja. Fluktuasi ini mengindikasikan adanya kendala teknis atau hambatan dalam realisasi program kerja pada pertengahan periode penelitian
Analysis of the Effect of Financial Performance on Investment Policy in Telecommunication Companies Listed on the Indonesia Stock Exchange Muh. Saharulla; Andi Rustam; A. Ifayani Haanurat
Return : Study of Management, Economic and Bussines Vol. 3 No. 10 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i10.278

Abstract

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.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Firdawati Firdawati; Andi Rustam; Amelia Rezki Septiani Amin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.583

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Variabel profitabilitas dalam penelitian ini diukur menggunakan Return on Assets (ROA), Return on Equity (ROE), dan Earnings Per Share (EPS), sedangkan harga saham digunakan sebagai variabel dependen. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan keuangan perusahaan perbankan yang dipublikasikan di BEI. Metode pengumpulan data dilakukan melalui dokumentasi dengan cara mengamati dan menganalisis laporan keuangan tahunan perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan aplikasi Statistical Package for the Social Sciences (SPSS) versi 30.0. Hasil penelitian menunjukkan bahwa variabel ROA, ROE, dan EPS secara simultan memiliki pengaruh yang signifikan terhadap harga saham perusahaan perbankan di BEI. Secara parsial, Return on Assets (ROA) memiliki nilai koefisien regresi sebesar 988,084, Return on Equity (ROE) sebesar 75,659, dan Earnings Per Share (EPS) sebesar 3,064, yang menunjukkan bahwa masing-masing variabel profitabilitas memiliki pengaruh positif terhadap harga saham. Hal ini mengindikasikan bahwa semakin tinggi tingkat profitabilitas perusahaan, maka semakin tinggi pula harga saham yang terbentuk di pasar modal. Dengan demikian, investor dapat menjadikan rasio profitabilitas sebagai salah satu indikator penting dalam pengambilan keputusan investasi pada sektor perbankan.
Co-Authors A Ifayani Haanurat A. Jam'an Achmadi Achmadi Adiningrat, Andi Arifwangsa Agussalim Amelia Rezki Septiani Amin Amran Amran Arniati Asrijal Bintang Endang Winarsih Firdaus Firdaus Firdawati Firdawati Idrawahyuni Idrawahyuni Ilham Akbar Wafir Irmawati A Husen Mahardika Catur Putriwana Malik Moh Aris Pasigai Muh. Nur R Muh. Saharulla Muhammad Adil Muhe, Arniati Nadhirah Nagu Naidah, Naidah Nurfaedah Nurjanna Nurjanna Rahayu Japar Rendra Anggoro Rezki Wardani Rusni Hasni Rustan Unismuh Siti Aisyah Sitti Mukarramah Sri Andayaningsih Wa Ode Rayyani wahyuni Warda . Warda Warda Yuyun Marlina