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Analysis of Factors Affecting Muslim Traders (Case Study of Palakka Market Fruit Traders Bone District) Agussalim Harrang; Asriati Asriati; Andi Rustam; Samsul Risal
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.118 KB) | DOI: 10.29040/jiei.v6i2.1013

Abstract

This study aims to determine the factors that affect the income of fruit traders in Palakka Market, Bone Regency. The population in this study was fruit traders in Palakka Market, Bone Regency, the number of samples in this study was 97 respondents. Sampling is used by using a system random sampling, the technique is a sampling technique where all individuals in the population. The results of data analysis research that is known states that trading capital, trading hours, and trading experience each have a significant effect on the income of traders. R Square value of 0.503 means that 50.3% of the factors affecting fruit traders' income can be explained by trading capital, trading hours and trading experience, while 49.7% is explained in other factors not examined in this study.
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA RUMAH SAKIT SULTAN DG. RAJA BULUKUMBA Andi rustam; Ismail Rosulong; Andi Nur Aziza
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.141 KB) | DOI: 10.26618/inv.v1i1.2010

Abstract

This study aims to determine the performance of Sultan Hospital Dg. King of Bulukumba when measured using the Balanced Scorecard approach. The analytical method used is descriptive analysis with a quantitative approach using hospital performance indicators in performing performance measurements. The results of the study show generally that 1) Sultan Hospital Dg. Raja Bulukumba allows to apply the Balanced Scorecard to measure organizational performance, because with the Balanced Scorecard all aspects can be measured. The application of the Balanced Scorecard is possible because the Sultan Hospital Dg. The King of Bulukumba has formulated his vision, mission and strategy and the results of the research show that the performance of Sultan Hospital Dg. The King of Bulukumba is said to be quite good when using the Balanced Scorecard. And 2) performance measurement of Sultan Hospital Dg. The King of Bulukumba using the Balanced Scorecard for a period of 2 years shows good results
PENERAPAN PPN MASUKAN DAN PPN KELUARAN PADA PT.KARYA MANDALA PUTERA SULAWESI SELATAN Fitriani Fitriani; Andi Rustam; Amran Amran
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.599 KB) | DOI: 10.26618/inv.v1i2.2519

Abstract

This study aims to assets whether the application of value and added tax value and value added tax on PT.The work of the mandala son has been in accordance with the tax laws in 2017.The type of research used in this research is case study with quantitative descriptive approach.The data is processed Lis tax output and input on PT.Work mandala son of 2017 obtained from tax reports such as value added tax during the year 2017.while the data analysis techniques used in the study is to collect the necessary data that comes from the company and then describes it as a whole. Based on the results of data processing can be concluded that appilacation of value added tax on PT.Work of the mandala son for collection,recording,reporting is in accordance with the law number 42 of 2009 regarding value added tax. 
EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR Andi Rustam; Faidul Adzim; Andi Ummi Alifah
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2537

Abstract

Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar.  This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
PERSEPSI ATAS SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP MAKASSAR SELATAN Andi Rustam; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2528

Abstract

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes.  Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax
PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI Andi Rustam; Della Fadhilatunisa; Nurfasilah Nurfasilah
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.v3i1.3404

Abstract

Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
PENGARUH PAJAK PENGHASILAN 25 TERHADAP DIVIDEN PAYOUT RATIO PADA PT.TELKOM RATIO (PERSERO) Tbk Andi Rustam; Amran Amran
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2533

Abstract

Problem in this research is how income tax effect of article 25 against the dividend of payout ratio at PT. Telkom (Persero) Tbk. This method of research is a quantitative study with an ex-post facto approach, for which the free variable is income tax of article 25 measured by rupiah (Rp) and its variable is the dividend payout ratio Measured by stock ratio. The results of the regression equation then acquired Y =-90.429 + 4, 413X which means any addition of free variables (income tax article 25) as much as 1%. Based on the results of the test – T obtained a T-count value of = 2.155 while the T-table value in the Significant level of 95% (α = 0.05) and DK = N-2 (5-2) = 3, obtained 3.182 value. This indicates that T – count smaller than the T-table 1.897 ˃ 3.182. In addition to the probability of income tax (X) of 0.120 ˂ α = 0.05, the hypothesis of income tax of article 25 does not affect dividends PT. Telkom
PERSPEKTIF PEMILIK USAHA RUMAH KOS TENRANG PEMAHAMAN PAJAK HOTEL TERKAIT PENINGKATAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Andi Rustam; Ismail Rasulong; Indri Nursyafirah
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.v4i1.5312

Abstract

The purpose of this study is to determine the perspective of boarding house business owners regarding their understanding of the boarding house category hotel tax in Makassar City. This type of research is a qualitative descriptive study. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perspective of boarding house business owners regarding the hotel tax in the boarding house category is still lacking due to the lack of socialization from the government and the hotel tax rate for the boarding house category is still considered burdensome, causing tax avoidance.
ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA Andi Rustam; Andi arifwangsa; Adiningrat Adiningrat
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2531

Abstract

Research is done with the aim of to know the cost-efficient direct manpower undertaken by the company PT. Adinata.. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The Data obtained in the analysis using quantitative analysis method is how to compare between real labor cost (Actual) with budgeted, which often happens deviation from budget called Variance. The results showed that based on the analysis observation that researchers have done showed that the efficiency rate of labor cost at PT. Adinata in a time span of 2014-2016 is 10.5586%. It shows that direct energy cost control is in the category of efficient and stable.
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON Andi Rustam; Mira Mira; Aswar Aswar; Ika Sartika
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2536

Abstract

research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.