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All Journal YUME : Journal of Management Amnesty: Jurnal Riset Perpajakan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Peqguruang: Conference Series
Rustan Rustan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PINRANG Rustan Rustan; Muttiarni Muttiarni
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.v1i1.2524

Abstract

This research aims to know the financial management of the public sector can support the financial performance of the Government of district Pinrang, the method of data analysis used in this research is a qualitative method. Financial management is calculated based on 5 ratios i.e. regional financial self-reliance ratio, PAD capability, compatibility ratio, and growth ratio. The results showed that the regional financial independence ratio over the past five years resulted in an average number of 3.97% with an instructive pattern of relationships. Meanwhile, the average PAD capability is only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the ability PAD to finance the area's regular expenditure, often referred to by the average IKR (routine capability index) ratio Only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the average result of the development ratio of 19.50% and the routine spending ratio of 8.05%
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA KANTOR WILAYAH VI PT.PEGADAIAN (PERSERO) MAKASSAR Rustan Rustan; Muttiarni Muttiarni; Idra Wahyuni
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.v2i1.2529

Abstract

Research aims to determine the effective measurement of operational cost control of variance operational cost in regional office VI PT. Pegadaian (Persero) Makassar.  The approach used in this research is a qualitative approach. The research object is located in regional office VI PT. Makassar pawnshop (Persero) with the address Jl. Kumala Raya No. 7, Makassar, South Sulawesi 90223. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The data analysis methods used to test the hypothesis are using descriptive methods and analysis of the variance of operational costs. The results of this research show that in 2015 the realization of the cost of Rp 233.361.221. Exceeds the budget of the stipulated cost (unfavorable) of Rp. 223.058.122. As for the year 2016 the realization of the cost of Rp. 280.772.516 not exceed From budget...
PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING Rustan Rustan; Syifa Ainun Qalbi; Muhammad Rusyidi
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.v3i1.3410

Abstract

Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management.  The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar.  This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP EFEKTIFITAS PEMUNGUTAN PAJAK Rustan Rustan; Mira Mira
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.v1i1.2525

Abstract

This research aims to determine the effect of taxpayer awareness on the effectiveness of tax voting in Makassar region in 2016, population of this research is KPP Pratama Makassar South District Office of Regional Directorate Regional tax general of Makassar. The number of samples spread out by 50 but returned as many as 32 people willing to become respondents. The data analysis technique used in this study is a multiple linear regression analysis. The results of this study showed that the taxpayer awareness (X1) has a significant effect on the effectiveness of the tax poll where the value of the calculated T is 0,028 0.05 (5%). 
PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE Rustan Rustan; Muhammad Chaikal
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.v2i2.2539

Abstract

Research aims to determine the use of the accrual base in the financial statements of Watampone District government.  The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional assets. While the time of this research will be implemented for 2 (two) months. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The results of this study show that the financial management apparatus in Bone District government has been aware of the accounting of the accrual base government like what. Government strategy in applying accounting base accrual has been running well in the district of BPKAD Bone and one of the constraints of the preparation of the accrual-based financial statements that are still turtles
PENGARUH PROFITABILITAS TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rustan Rustan; Endang Winarsih
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.v1i1.2526

Abstract

Research aims to determine the influence of ownership structures, financial leverage, and profitability of profit leveling. Data collection In this research is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling method used in this research is the purposive sampling method, so that a sample of 13 companies can be obtained.  While the data processing method used is multiple regression analysis.  The results of this research show that the variable ownership structure has a positive and significant effect on profit leveling, the financial leverage variable is positive and significant to the profit leveling, and the profitability variable Significant impact on profit leveling.
The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City Andi Arifwangsa Adiningrat; Yuyu Ruhayu; Rustan Rustan; Sri Wahyuni; A.Nur Fitrianti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7260

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the business sectors that can encourage economic growth. But in reality, MSMEs have various problems, namely the problem of financial and non-financial limitations. In addition, there are challenges faced by MSMEs, such as increasingly fierce competition requiring competent resources. This study aims to determine the effect of financial literacy and Islamic work motivation on MSME performance. This research is multiple regression analysis. The population and sample in this study were 7 Food SMEs in Makassar City. Data collection techniques are documentation, interviews and questionnaires. The data analysis technique in this study is quantitative using multiple regression analysis used to examine the effect of independent variables (financial literacy and Islamic work motivation) on the dependent variable (SME performance). The results showed that partially financial literacy had a positive and significant effect on the performance of MSMEs, while Islamic work motivation had a negative and insignificant effect on the performance of MSMEs.
Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar Rustan Rustan; Siti Aisyah; Andi Arifwangsa Adiningrat; Andi Rustam; M. Yusuf Alfian Rendra Anggoro
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7215

Abstract

This study aims to determine the implementation of a marketing information system 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. The results of the study indicate that strengthening the marketing information system can increase the turnover of MSMEs. marketing output accounting information system, namely product subsystem, price subsystem, place subsystem, promotion subsystem and marketing mix. Meanwhile, the application of accounting information systems can be carried out starting from recording transactions, grouping to preparing financial statements.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2874

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan.Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa KonstruksiAbstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determinedKeywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
PELAKSANAAN FUNGSI BADAN PERMUSYAWARATAN DESA DI DESA TAWALIAN TIMUR KECAMATAN TAWALIAN KABUPATEN MAMASA Dominggus Taruk Langi; Sjuaib Hannan; Rustan Rustan
Journal Peqguruang: Conference Series Vol 4, No 2 (2022): Peqguruang, Volume 4, No.2, November 2022
Publisher : Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jp.v4i2.1043

Abstract

Penelitian ini dilaksanakan di Kantor BPD Desa Tawalian Timur Kabupaten Mamasa dan penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan fungsi Kabupaten Mamasa dalam mewujudkan Evektifitas kinerja BPD dalam pelaksaan  fungsi BPD Kabupaten Mamasa serta faktor-faktor yang mempengaruhi pelaksanaan fungsi BPD. Hasil penelitian ini  menjelaskan  bahwafungsi pada pembuatan regulasi lebih dapat terlaksana dan terealisasi dengan baik, berbeda dengan fungsi dalam menampung aspirasi masyarakat dalam melakukan pengawasan kinerja Kepala Desa yang belum maksimal dalam pelaksanaannya dikarenakan kurangnya pemahaman anggota BPD terhadap tugas dan fungsinya berdasarkan peraturanyang berlaku. 
Co-Authors A.Nur Fitrianti Andi Arifwangsa Adiningrat Andi Arifwangsa Adiningrat Andi Rustam Arniati Arniati Dominggus Taruk Langi Endang Winarsih Idra Wahyuni M. Yusuf Alfian Rendra Anggoro Mira Mira Muhammad Chaikal Muhammad Nur Muhammad Rusyidi Muttiarni Muttiarni Salsabila Salsabila Siti Aisyah Sjuaib Hannan Sri Wahyuni Syifa Ainun Qalbi Yuyu Ruhayu