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All Journal COMPETITIVENESS JOURNAL Jurnal Ilmiah Manajemen "E M O R" Jurnal Manajemen Dirgantara Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Economics and Digital Business Review International Journal of Humanities Education and Social Sciences
Andi Rustam
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Transportation Other

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Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
PENGARUH FAKTOR FUNDAMENTAL DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM SYARIAH 2014 - 2018 Achmadi Achmadi; Ifayani Haanurat; Andi Rustam
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.v9i2.4737

Abstract

This study aims to determine the effect of fundamental factors represented by four variables, namely: Return on Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Book Value (BV) as well as stock trading volume (TVA) on prices. Sharia stocks for the 2014-2018 period in companies in the Jakarta Islamic Index (JII) were 30 companies and the cross section data became 15 companies in a row from 2014-2018 using a significance level of α = 5%. This study has a quantitative approach, descriptive and associative types, using multiple linear regression analysis and using SPSS for windows.The regression results in this study indicate that the independent variables ROA, DER and Book Value partially have a significant effect on Islamic stocks. Only the Current Ratio has no significant effect on Islamic stocks. And among these fundamental factors the most dominant influence on Islamic stock prices in JII is Return On Assets (ROA) during the 2014-2018 period. Then the trading volume of shares affects the price of Islamic shares. Keywords: Fundamentals, Stock Trading Volume, Stock Prices
IMPLEMENTASI PENGELOLAAN KEUANGAN PTM DALAM MENDUKUNG GOOD UNIVERSITY GOVERNANCE (GUG) PADA PERGURUAN TINGGI MUHAMMADIYAH DI SULAWESI SELATAN Asrijal Bintang; A Ifayani Haanurat; Andi Rustam
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.v10i1.5154

Abstract

The purpose of this study was to determine the implementation of financial management in PTM, the application of GUG in financial management in PTM, and the efforts of PTM in implementing GUG in accordance with the rules / guidelines for financial management of the Higher Education Council of PP Muhammadiyah. This research uses qualitative research. The research object used was the financial statements of Muhammadiyah Universities (PTM) in South Sulawesi with a sample size of 5 PTMs. The instrument used in this study was the interview with the informant, then the answers from the informants were analyzed and described descriptively. The results showed that Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented a financial management system based on the management guidelines for the Muhammadiyah Higher Education Council, Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented Goog University Governance principles, namely in terms of financial management. Regarding transparency and accountability, Muhammadiyah Higher Education (PTM) in South Sulawesi has made maximum efforts to apply the principles of Good University Governance which are adjusted to the financial management guidelines issued by the PP Muhammadiyah Dikti Council for Research and Development.Keywords: Financial Management, Good University Governance (GUG)
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
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
Financial Sustainability Ratio And Aspects That Affect It Andi Rustam; Muhammad Adil
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.822

Abstract

This study aims to examine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Company Size, Operating Expenses Operating Income (OEOI), Loan To Deposit Ratio (LDR) affect the Financial Sustainability Ratio. The population in this study is the financial report data of Islamic Commercial Banks on Islamic banking statistics from January 2018 to December 2020. Sampling was done by purposive sampling method with the criteria; Islamic Commercial Banks are not in a problematic condition, or the BUS can generate profits in carrying out its operations and has been published in the Financial Services Authority (OJK). Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROA had no significant effect on the Financial Sustainability Ratio. CAR, Company Size, and LDR have a positive and significant impact on the Financial Sustainability Ratio. In contrast, OEOI was found to have a negative and significant effect on the Financial Sustainability Ratio.
PERAN SISTEM INFORMASI PEMASARAN, KUALITAS PELAYANAN DAN ENTREPRENEURIAL MARKETING SERTA KEPUASAN PELANGGANTERHADAP LOYALITAS GENERASI MILENIAL BERKUNJUNG KE TEMPAT WISATA BIRA DI KABUPATEN BULUKUMBA Nurfaedah; Andi Rustam
Jurnal Manajemen Dirgantara Vol 14 No 1 (2021): Jurnal Manajemen Dirgantara, Juli 2021
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.493 KB)

Abstract

Salah satu tempat wisata bira yang ada di kabupaten Bulukumba tidak terlepas dari entrepreneur Marketing yang diterapkan oleh obyek wisata bira dengan penggunaan riset pasar yang mapan serta dalam rangka mendukung Kota bulukumba menjadi Kota Destinasi baik nasional maupun Internasional. Penelitian ini menggambarkan pengaruh dari sistim informasi pemasaran, kualitas pelayanan dan kepuasan pelanggan terhadap loyalitas Generasi Milenial. Di Kabupaten Bulukumba dengan beberapa wahananya menjadi lokasi penelitian dengan jumlah sampel sebanyak 120 orang, dengan karakteristik sampel usia milenial (usia antara 15-34 tahun). Hasil penelitian menunjukan sistem informasi pemasaran tidak berpengaruh secara langsung terhadap loyalitas tetapi sistem informasi pemasaran berpengaruh terhadap loyalitas Generasi Milenial malalui sistem informasi pemasaran, demikian halnya hasil dari kualitas pelayanan yang dengan langsung maupun tidak langsung berpengaruh terhadap loyalitas Generasi Milenial. Adapun entrepreneurial marketing juga ada pengaruh langsung maupun tidak langsing terhadap loyalitas.Generasi Milenial melalui kepuasan pelanggan. Hal ini menunjukan keberadaan tempat wisata bira di Kabupaten Bulukumba sangatlah diperlukan adanya inovasi dan deferensiasi produk serta menginformasikannya kepada pelanggan dengan sistem informasi pemasaran yang update serta tetap terus mempertahankan palayanan juga mengunjungi kembali yang telah berada di tempat wisata bira di kabupaten Bulukumba
PENERAPAN SISTEM INFORMASI MANAJEMEN PEMASARAN DALAM MENINGKATKAN OMZET UMKM KULINER MAKANAN KOTA MAKASSAR Rustan Unismuh; Andi Arifwangsa Adiningrat; Siti Aisyah; Andi Rustam; Warda .; Rendra Anggoro
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol 6, No 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.1997

Abstract

This study aims to determine the application of marketing management information systems in increasing the turnover of Micro, Small and Medium Enterprises (MSMEs). The time and place of this research was carried out for two months in several 7 Food Culinary SMEs in Makassar City. Data collection techniques were carried out by means of library research, interviews and field observations. The analytical method used in this research is multiple linear regression analysis. Linear regression analysis method The analytical method that will be used by the author is an applied qualitative descriptive method. The data analysis was carried out using qualitative data analysis. There are several subsystems in increasing the turnover of MSMEs through marketing outputs, namely the product subsystem, the price subsystem, the place subsystem, the promotion subsystem and the marketing mix. Marketing information systems have several functions in a business, namely assessing information needs, developing needed information, and distributing information
Analisis Likuiditas dan Profitabilitas pada PT Mayora Indah Tbk. Andi Rustam; Muhammad Adil
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.434

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT. Mayora Indah Tbk. Rasio keuangan yang digunakan untuk mengukur kinerja keuangan yaitu rasio likuiditas dan rasio profitabilitas. Analisis rasio yang akan digunakan adalah enam indikator yaitu current ratio, quick ratio, cash ratio, NPM, ROE, dan ROA. Penelitian ini menggunanakan pendekatan deskriptif kuantitatif dengan menggunakan data dari laporan keuangan PT. Mayora Indah Tbk yang telah diaudit dan dirilis oleh IDX (Indonesia Stock Exchange) diunggah dari Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa dengan menggunakan rasio likuiditas terdiri dari (current ratio, qiuck ratio dan cash ratio) yang dicapai perusahaan selama lima periode dari tahun 2015 sampai dengan 2019 berfluktuasi akan tetapi tingkat likuiditas perusahaan masih baik karena berada di atas standar, yang menujukkan bahwa dengan menggunakan aktiva yang dimiliki perusahaan mampu memenuhi kewajiban jangka pendeknya atau memenuhi kewajiban lancarnya. Dan dengan menggunakan rasio profitabilitas terdiri dari (net profit margin, return on assets, dan return on equity), yang dimana pada tahun 2015 sampai dengan 2016 mengalami penurunan dan pada tahun 2017 sampai dengan tahun 2019 perusahaan stagnan atau tidak mengalami peningkatan atau penurunan. Dan ini menunjukkan bahwa tingkat profitabilitas perusahaan tidak baik karena berada di bawah standar rasio industri.
Co-Authors A Ifayani Haanurat A. Jam'an Achmadi Achmadi Adiningrat, Andi Arifwangsa Amran Amran Anak Agung Gede Sugianthara Asrijal Bintang Endang Winarsih Idrawahyuni Idrawahyuni Ilham Akbar Wafir Muh. Nur R Muh. Rum Muhammad Adil Nadhirah Nagu Nurfaedah Rahman T Rayyani, Wa Ode Rendra Anggoro Rezki Wardani Rustan Unismuh Siti Aisyah wahyuni Warda .