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All Journal COMPETITIVENESS JOURNAL International Journal of Artificial Intelligence Research IJBE (Integrated Journal of Business and Economics) Economics and Digital Business Review Jurnal Manajemen Perbankan Keuangan Nitro Economos : Jurnal Ekonomi dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Muh. Rum
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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PENGARUH KUALITAS LAYANAN DAN MANAJEMEN FARMASI TERHADAP KEPUTUSAN BELI ULANG OBAT PASIEN RAWAT JALAN DI RUMAH SAKIT LABUANG BAJI MAKASSAR Hastuti Hanisu; Indar Indar; Muhammad Rum
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.v10i1.5515

Abstract

This study aims to analyze the influence of quality of pharmaceutical services and management on the decision to repur purchase outpatient medicines at the Pharmaceutical Installation of Labuang Baji Makassar Hospital in 2019. The research was conducted at Labuang Baji Makassar Hospital which began with a survey first until the research in February 2020. The population in the study was patients (Non BPJS / KIS) re-buyers in the Pharmaceutical Installation of RS Labuang Baji Makassar in February 2020 and the sample in this study amounted to 60 0rang Analysis method used in this study is a quantitative descriptive method, with double regression testing preceded by conducting validity and reliability tests of each variable question items as well as assumption tests. The results of this study show that: 1) Officer-friendly attitude has a significant positive influence on the decision to re-buy at the pharmacy Labuang Baji Hospital, 2) The completeness of the prescription has a significant positive influence on the decision to re-buy at the pharmacy Labuang Baji Hospital, 3) The price of the drug has an insignificant negative influence on the decision to re-buy at the pharmacy Labuang Baji Hospital , 4) Drug safety information has a significant positive influence on the decision to re-buy at the pharmacy Labuang Baji Hospital, 5) Drug safety information has a dominant effect on the buyback decision. This finding is in accordance with the results of the study at the Outpatient Installation Pharmacy of Labuang Baji Hospital Makassar. Keywords : Quality of Service, Pharmaceutical Management, Drug Buyback Decision
PENGARUH KEDISIPLINAN, MOTIVASI, DAN PENGEMBANGAN DIRI TERHADAP KINERJA ASN PADA BADAN PENGELOLA KEUANGAN DAN ASSET DAERAH KABUPATEN MAMUJU Adam Ramadhan; Abdul Rahman Rahim; Muhammad Rum
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.v9i2.4711

Abstract

The design of this research is descriptive quantitative to determine the effect of discipline, motivation, and self-development on the performance of the state civil apparatus in the Financial Management Agency and Regional Assets in the Province of West Sulawesi. The study population is all state civil servants who work at the Regional Financial and Asset Management Agency of Mamuju Regency with a population of 62 people, by sampling method applied because the total population is less than 100, then the entire population becomes the study sample. The time of the study was carried out for 3 months, start from April to July 2019. Using primary data sources with ordinal data scales measured on a Liker’s scale, with technical analysis in multiple regression analysis. The results of this study indicate that simultaneously indicated by the results of the F test, that discipline, motivation, and self-development affect employee performance. Partially it is also shown by the t-test results that discipline, motivation, and self-development partially affect employee performance, with motivation being the dominant variable influencing employee performance. Keywords: Discipline, Motivation, Personal Development, State Civil Apparatus Performance
Impikasi Stimulant Insentif Pajak pada Pertumbuhan Investasi Kabupaten dan Kota di Sulawesi Selatan Muh Rum
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 3 No. 2 (2020): Juli 2020
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1102.943 KB)

Abstract

Keringanan pajak terkait dengan investasi pada kabupaten dan kota di Sulawesi Selatan sebaiknya dprediksi dan dipertahankan agar menghindari melemahnya kemampuan pemerintah untuk mempengaruhi perilaku investasi. Pemerintah daerah diharapkan mempertimbangkan untuk mengurangi kerumitan laporan biaya pajak. Penelitian ini tidak hanya memberikan informasi mengenai efektivitas dan biaya insentif pajak, tetapi juga membantu untuk memperkuat keuangan pemerintah daerah dan memberikan kontribusi yang signifikan terhadap transparansi fiskal dan peningkatan investasi daerah. Yang menjadi rumusan masalah ialah apakah tujuan insentif pajak memberikan dampak pada peningkatan investasi?. Penelitian ini mengambil sampel dan populasi pada keuangan daerah kabupaten dan kota se Sulawesi Selatan selama tahun 2016- 2018, adapun skala data yang digunakan adalah data ratio yang bersumber dari data statistik. Adapun teknis analisis penelitian ini ialah dilakukan secara deskrptif, crosstab, korelasi, dan prediksi model terhadap data insentif pajak dan pertumbuhan investasi. Hasil penelitian menunjukkan pengaruh insentif pajak terhadap peningkatan investasi antara tahun 2016 sampai tahun 2018 tidak sama. Setiap tahun secara umum menunjukkan signifikansi yang cukup tinggi, walaupun tahun 2018 mengalami penurunan secara global. Pada tahun 2016 capaiannya sangat rendah bahkan tahun 2017 mengalami peningkatan, sampai pada tahun 2018 sedikit mengalami penurunan. Prediksi investasi tahun 2017 dapat menjadi model pada tahun 2020.
Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks Nurmiati Nurmiati; Muh Rum; Murtiadi Awaluddin; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.809 KB) | DOI: 10.33019/ijbe.v6i3.518

Abstract

This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
Review of Hospitalization Rates Using Activity Based Costing Method at Rumah Sakit PKU Muhammadiyah Mamajang in Makassar Area Sakia Putri Samsul; Muh. Rum; Asriani Hasan
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.666 KB) | DOI: 10.31850/economos.v5i3.2047

Abstract

The reason for this research is to decide whether the tax for ongoing administration at Rumah Sakit PKU Muhammadiyah Mamajang, Makassar Area, is appropriate when compared to the principle of bookkeeping prices in determining the unit cost of emergency clinical administration. The strategy used in this exam was quantitative with a spell binding methodology. Quantitative involvement is an assortment of information into numbers which then, at that point, break down the results. The type of information used in this study was essential information and additional information with information gathering techniques, especially perceptions and documentation. The results of this review showed that from the estimation of the use of activity based costing techniques for the VIP room it is Rp. 1,438,427, for Room I it is Rp. 1,407,446, for Room II Rp. 1,249,609 and for Room III Rp. 1,093,151. Calculation of current payments using movement based costing techniques, when compared to the strategy implemented by Rumah Sakit PKU Muhammadiyah Mamajang, the price of administrative fees can be lowered so as to provide lower results. This is because the expense assignment above for each item is unique.
Social Media Marketing with Online Services and Perceptions, Changing Customer Preferences of Online Retail SME Andi Nuryadin; Andi Syahrul Makkuradde; Ashari Ismail; Meldianus Nabas J. Lenas; Andi Irfan; Muh. Rum
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.985

Abstract

Customers often make preferences by looking for the best service for the products they need. Customer preferences are related to the behavior of people who have choices. Online customers often make preferences by looking for the best service for the product they need. SMEs try to keep customer preferences from happening. Preference occurs if there are two choices then someone can choose one of them based on the criteria for the comparison results. Preferences are trying to be prevented by online SMEs, because online consumer services are not only seen as product buyers, but also seen as partners in the needs, desires, and expectations of the products sold by the company. This study raises the theory of Preference by Gossen in Tasman (2009) consumer preferences occur when choices occur, then consumers have high utility, and will reduce their consumption if their utility begins to decrease. This research is exploratory, descriptive, to test hypotheses.  Survey research with incidental sampling on 150 online small entrepreneurs who were met in the general trading area while shopping. Technical analysis by Ordinary Least Square by Path analysis. The results of this study prove that online service quality does not determine perceptions, and perceptions do not determine consumer preferences. Social media marketing does not determine perceptions, and perceptions do not determine consumer preferences.  So, consumer preferences do not see anymore perceptions, so it only shows consumer preferences for products and is related to any services and social media.
Skim Ijarah Sebagai Alternatif Pembiayaan Praktisi Industri Kecil Di Makassar Rahman T; Muh. Rum; Andi Rustam
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1093

Abstract

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.
The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable Masnawaty Sangkala; Muhammad Hasan; Muh. Rum
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.758

Abstract

This study aims to analyze the effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance and intellectual intelligence as a moderating variable on the relationship between these factors and auditor performance. Data were collected from 200 respondents who were auditors at the Makassar City BPKP Office using a questionnaire. The data analysis technique used is multiple regression with a moderated regression analysis (MRA) approach. The results showed that role conflict and role ambiguity have a significant negative effect on auditor performance, while ethical sensitivity has a significant positive effect on their performance. In addition, intellectual intelligence moderates the relationship between role conflict and auditor performance so that the higher the intellectual intelligence of an auditor, the negative impact of role conflict on his performance will be reduced. However, intellectual intelligence does not moderate the relationship between role ambiguity and performance.
Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan Rustan; Muh. Rum; Hamkah Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
Co-Authors Abdul Rahman Rahim Adam Ramadhan Andi Irfan Andi Nuryadin Andi Rustam Andi Syahrul Makkuradde Andi Sylvana Ashari Ismail Asriani Hasan hamkah hamkah Hastuti Hanisu Indar Indar Masnawaty Sangkala Meldianus Nabas J. Lenas Muhammad Hasan Murtiadi Awaluddin Nurmiati Nurmiati Rahman T Rustan Rustan Sakia Putri Samsul