Adiningrat, Andi Arifwangsa
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UPAYA PENINGKATAN AKUNTANSI PENJUALAN MELALUI MOTIVASI KERJA KARYAWAN Soraya, Zalkha; Adiningrat, Andi Arifwangsa; Andayaningsih, Sri; Rahmansyah, Rahmansyah
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3409

Abstract

The purpose of this study was to determine efforts to increase sales accounting through employee work motivation. Data in this study, carried out at PT. Megahputra Sejahtera Main Mobil Suzuki Gowa. This study uses a saturated sampling technique. the sample used was 38 people. Data analysis method used is central tendency and analysis statistic descriptive The results of this study indicate that employee motivation is related to sales accounting variables, this means that an employee with good communication tries to be motivated to improve sales accounting by efforts to improve product quality and competitive prices
An Application of the Sinergity Model of Intrepreneurship Development Through Small and Medium Enterprise Cooperatives Harrang, Agussalim; Rustam, Andi; Adiningrat, Andi Arifwangsa; Arniati, Arniati
JURNAL ECONOMIC RESOURCE Vol 3 No 2 (2021): March
Publisher : Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jer.v3i2.637

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
Training Bisnis Model Canvas (BMC) Bagi Petani Buah Naga Masa Pandemi Covid-19 Desa Caramming Bulukumba Suarni, Agusdiwana; Adzim, Faidul; Abdi, Muhammad Nur; Adiningrat, Andi Arifwangsa
Jurnal Abmas Negeri Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Desember 2020
Publisher : LPPM Akper Yapenas 21 Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.239 KB) | DOI: 10.36590/jagri.v1i1.88

Abstract

Undang-Undang Nomor 6 Tahun 2014 tentang Desa, yakni partisipasi dan kemandirian menjadi dasar kegiatan Pengabdian Kepada Masyarakat (PKM). Kegiatan PKM bertujuan menggali dan memberdayakan potensi desa. Buah naga adalah salah satu produk unggulan desa Caramming, Kecamatan Bontotiro, Kabupaten Bulukumba yang berlokasi sekitar 180 Km dari Kota Makassar Sulawesi Selatan. Metode training dan pendampingan kewirausahaan dengan mengunakan metode Bisnis Model Canvas (BMC). Permasalahan utama petani buah naga adalah keterbatasan pengetahuan yang dimiliki dalam berwirausaha dan pemasaran. Dengan adanya training BMC dapat memberikan wawasan, pengetahuan, dan keterampilan bagi para petani buah naga, bagaimana buah naga yang awalnya buah naga langsung di jual oleh pedagang pengumpul yang mengambil hasil panen langsung ke kebun petani. Setelah mengikuti pelatihan, petani telah mengetahui sembilan metode di dalam BMC yakni, (1) segmentasi pelanggan (2) proposisi nilai (3) pemasaran (4) kemitraan pelanggan (5) arus pendapatan (6) sumber daya utama, (7) aktivitas utama/kunci (8) mitra utama atau rekan kerja (9) struktur biaya. PKM ini, selain memberikan training BMC, ditandatangani pula nota kesepahaman (MoU) antara pihak kampus dan Desa sehingga kegiatan ini berkelanjutan ke depannya.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin, Muhaimin; Akhmad, Akhmad; Adiningrat, Andi Arifwangsa; Oktafiana, Karmila
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.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.