Article Per Year (5 Year)
p-Index From 2021 - 2026
3.174
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal on Education YUME : Journal of Management JEMMA | Journal of Economic, Management and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Yumary: Jurnal Pengabdian kepada Masyarakat Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Advances in Taxation Research J-CEKI
Andika Pramukti
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia, Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
ANTARA BERKAH DAN MATERI : KEPUTUSAN INVESTASI PADA SAHAM SYARIAH Nurhudayah Munir; Baso Amang; Andika Pramukti
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2637

Abstract

Penelitian ini bertujuan untuk lebih memahami tentang tantangan yang dihadapi investor muda dalam berinvestasi di saham syariah dan mencari solusi dalam menyelesaikannya serta memahami sejauh mana nilai islam berperan dalam keputusan berinvetasi para investor muda di saham syariah. Penelitian ini menggunakan metode kualitatif studi kasus. Penelitian ini menggunakan wawancara semi terstruktur sebagai alat pengumpulan data. Terdapat lima responden dalam wawancara ini dimana dua responden berasal dari Adelaide, Australia Selatan dan tiga responden dari kota Makassar, Sulawesi Selatan, Indonesia. Hasil penelitian ini menunjukkan bahwa kurangnya akses informasi terhadap pasar saham syariah terutama saham syariah global sehingga para investor lebih banyak investasi disaham syariah lokal di Indonesia. Disamping itu, studi ini juga menemukan kurangnya sosialisasi pemerintah tentang potensi saham syariah khususnya untuk generasi muda Indonesia. Studi ini juga menemukan bahwa faktor religiusitas agama Islam seperti konsep keberkahan dalam harta menjadi pertimbangan pokok dalam investasi di saham syariah.
Optimizing Marketing Management Strategies Through IT Innovation: Big Data Integration for Better Consumer Understanding Putra, Aditya Halim Perdana Kusuma; Rivera, Kevin M.; Pramukti, Andika
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.398

Abstract

The dynamic business environment, the fusion of Information Technology (IT) innovation with marketing management strategies has emerged as a crucial element for success amidst heightened competition. As markets evolve and consumer behaviors shift, enterprises are compelled to adapt swiftly, employing innovative tools and methodologies to gain insights and maintain relevance. Within this context, the integration of Big Data analytics emerges as a transformative catalyst, offering unprecedented opportunities to comprehend consumer preferences and optimize marketing endeavors. The convergence of IT and marketing management signifies a paradigm shift in how businesses conceive and execute their strategies. Historically, marketing decisions relied heavily on intuition, market research, and limited data samples. However, the digital revolution has ushered in an era characterized by the generation and collection of vast amounts of data at an unprecedented pace. This proliferation of data presents both challenges and opportunities for marketers. While the sheer volume and complexity of data can be overwhelming, harnessing this reservoir of data can unlock invaluable insights into consumer behavior, preferences, and trends. The integration of Big Data into marketing management strategies has revolutionized consumer understanding and value creation. By leveraging vast amounts of consumer data, businesses can extract valuable insights to gain a competitive advantage and enhance consumer engagement. However, this integration also presents challenges, including concerns regarding data privacy and security. At the forefront of this data-driven revolution lies Big Data analytics—a multidisciplinary field utilizing advanced computational techniques to analyze large and diverse datasets. Unlike traditional analytics approaches, Big Data analytics excels in processing massive volumes of structured and unstructured data with agility and efficiency. By harnessing distributed computing, machine learning algorithms, and cloud infrastructure, organizations can extract actionable intelligence from previously unwieldy datasets. The integration of Big Data analytics into marketing management holds immense promise for unlocking new avenues of consumer understanding. By aggregating and analyzing disparate data sources, marketers can gain comprehensive insights into consumer preferences, behaviors, and sentiments, enabling more targeted and effective marketing strategies. Moreover, Big Data analytics empowers marketers to anticipate and respond to emerging trends and market shifts with unprecedented agility, ensuring a competitive edge in fast-paced industries. However, realizing the full potential of Big Data integration in marketing management requires more than technological prowess—it demands a strategic shift in organizational mindset and culture. Embracing a data-driven approach necessitates breaking down silos between departments, fostering cross-functional collaboration, and promoting a culture of experimentation and innovation. Additionally, it requires a commitment to ethical data practices to safeguard consumer privacy and data security throughout the data lifecycle.
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.
Internal Audit versus External Audit: A Qualitative Perspective Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.392

Abstract

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.
The Effect Of Operational Audit and Good Clinical Governance On The Effectiveness Of Health Services At Hikmah Hospital Makassar City Siti Reziyah Kamelia Pertiwi; Abd. Rahman Mus; Andika Pramukti
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2910

Abstract

Hospitals have a very important role in the implementation of health services in the community, this study aims to examine the Effect of Operational Audit and Good Clinical Governance on the Effectiveness of Health Services at Hikmah Hospital Makassar City. The variables in this study are the influence of operational audits and good clinical governance as independent variables, and the effectiveness of health services in hospitals as dependent variables. This study used a quantitative approach, using primary data through the distribution of questionnaires. The respondents in this study were employees from Hikmah Hospital Makassar City which amounted to 118 people. Data collection used by researchers in conducting this study, namely with primary data sources. Data collection method in research using questionnaires. The analysis requirements are tested in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. The data analysis technique used in this study is the regression analysis technique of two predictors or multiple analysis. Data analysis techniques are carried out with descriptive statistical analysis and using SPSS 27.00. The results showed that it shows that operational audit and internal control variables have a positive and significant effect on the effectiveness of health services. The results showed that operational audit variables and good clinical govenance simultaneously (together) had a positive and significant effect on the effectiveness of health services.
Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Dilasari, Andi Tenri; Pramukti, Andika; Pelu, Muhammad Faisal AR
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 3 (2023): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i3.638

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan target costing dalam upaya peningkatan efisiensi biaya pada CV. GRV Interior. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dan kuantitatif (non statistik), yaitu dengan menggambarkan keadaan objek penelitian dengan mengumpulkan data relevan yang tersedia, kemudian disusun, dipelajari dan dianalisis lebih lanjut. Berdasarkan hasil analisis data harga pokok produksi yang dikeluarkan selama ini atas produk yang diteliti adalah Rp. 8.000.000,- dengan harga jual Rp. 9.680,000,-. Berdasarkan perhitungan peneliti, setelah melakukan simulasi penerapan metode target costing, nilai harga pokok produksi senilai Rp. 740,000,- atau sebesar 9,25%. Pengendalian terhadap penggunaan bahan baku berperan penting
Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Selatan Saputra, Zulman; Amiruddin; Mapparenta; Pramukti, Andika
Center of Economic Students Journal Vol. 4 No. 4 (2021): October-December (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.077 KB) | DOI: 10.56750/csej.v4i4.457

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moral pajak, sanksi pajak dan kebijakan pengampunan pajak terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Makassar Selatan. Sampel yang diambil dalam penelitian ini menggunakan accidental sampling. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan SPSS (Statistical product and service solution) dengan jumlah sampel sebanyak 100 orang wajib pajak. Berdasarkan analisis yang telah di lakukan bahwa Moral Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, Sanksi Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan Kebijakan Pengampunan Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Analisis Penerapan Akuntansi Zakat, Infaq/Sedekah Pada Lembaga Amil Zakat Utami, Anggi Yuliani; Su'un, Muhammad; Hamid, Usman; Pramukti, Andika
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i1.571

Abstract

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan yang disusun oleh LAZIS WAHDAH Kota Bontang telah sesuai dengan PSAK 109. Metode penelitian yang digunakan adalah metode analisis Deskriptif-Komparatif. Adapun sumber data yang dilakukan dalam penelitian ini adalah dengan teknik dokumentasi dan teknik wawancara. Kemudian, teknik analisis dilakukan dengan melalui empat tahapan yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Lembaga Amil Zakat, Infaq dan Sedekah Kota Bontang belum menerapkan penyusunan laporan keuangan sesuai dengan Pernyataan Standar Akuntansi Keuangan 109, hal ini ditunjukkan dengan tidak adanya laporan keuangan yang menunjukan informasi secara rinci seperti laporan posisi keuangan (neraca), laporan perubahan dana, laporan perubahan aset kelolaan, laporan arus kas, dan catatan atas laporan keuangan. Melainkan hanya laporan secara sederhana yaitu laporan pemasukan dan pengeluaran.
Implementation of Tax Planning to Minimize Income Tax Article 21 Sabrina, Dewi; Pramukti, Andika; Rosmawati, Rosmawati
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.204

Abstract

Purpose: This study examines implementing tax planning strategies to minimize Income Tax Article 21 obligations at Dana Pensiun Perkebunan (DAPENBUN) while ensuring regulatory compliance and financial efficiency. Research Design and Methodology: This research uses a qualitative approach and relies on primary data collected through interviews and documentation. Data analysis involves organizing, interpreting, and evaluating tax policies and implementation at DAPENBUN PTPN XIV. Findings and Discussion: The study finds that DAPENBUN PTPN XIV applies the gross-up method for employee income tax Article 21, where tax allowances are included in taxable income and covered by the company. Only pension contributions and BPJS Ketenagakerjaan (employment insurance) employees pay are excluded from taxation. Meanwhile, retiree income tax follows the gross method, where pensioners bear the tax burden. Certain cash benefits, such as uniforms, medical expenses, and recreation allowances, have been converted into in-kind benefits to reduce taxable income. Implications: This study highlights the role of strategic tax planning in reducing corporate tax burdens while maintaining compliance. It provides insights for pension funds and businesses seeking to enhance tax governance and financial management.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Consumer Goods Pramukti, Andika; Pelu, Muh Faisal AR; Kalsum, Ummu; Bakri, Arsi Ady
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): 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.v5i2.4319

Abstract

The purpose of this study was to examine the effect of implementing of Good Corporate Governance on financial performance. The entire research population was Consumer Goods companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the result of the purposive sampling method, 17 companies have been selected as sample. The analysis instruments are partial regression. The results of the test is indicates that managerial ownership, board of independent commissioner, and audit committee has positive significant influence to the financial performance. Partially institutional ownership negatively significant affect to the financial performance.
Co-Authors A. Faisal Bahari Abd. Rahman Mus Adiningrat, Andi Arifwangsa Aditya Halim Perdana Kusuma Putra Putra Amiruddin Andi Amran Asriadi Andi Fadli Hasan Andika Prawira Buana Asryady Bakri Bakri, Arsi Ady Baso Amang Dilasari, Andi Tenri Donianto Tandi Patiku Hamid, Usman Hamzah Ahmad Hukma Ratu Purnama Hukma Ratu Purnama Humayra Mahardika Catur Putriwana Malik Mapparenta Mardiana Umar Muhammad Ashoer Muhammad Faisal AR Pelu Muhammad Su’un Munawir Nasir Muslim Muslim Nurhudayah Munir Nurina Saffanah Pelu, Muh Faisal AR Pelu, Muhammad Faisal AR Rivera, Kevin M. Rosmawati . Rosmawati Rosmawati Roy Sandi Sabrina, Dewi Saputra, Zulman Siti Reziyah Kamelia Pertiwi Sitti Mukarramah Su'un, Muhammad Subhan Subhan Suci Rianti Putri Ridwan Syamsu Alam Syamsuri Rahim Ummu Kalsum Utami, Anggi Yuliani Zainuddin Rahman