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All Journal Jurnal Sinar Manajemen Journal of Consumer Sciences Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Peqguruang: Conference Series BABASAL English Education Journal Journal of Lex Philosophy (JLP) Golden Ratio of Law and Social Policy Review (GRLSPR) International Journal of Economic Research and Financial Accounting
Rustan, Rustan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management 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 Resiko Keuangan Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia Riyadi, Syamsul; Rustan, Rustan
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.288

Abstract

Memaksimalkan nilai perusahaan setiap perusahaan berkepentingan dengan pengukuran kinerjanya, Kemampuan perusahaan dalam memperoleh laba adalah fokus yang utama dalam penilaian kinerja perusahaan, oleh karena laba bukan saja sebagai indikator kemampuan perusahaan dalam memenuhi kewajiban penyandang dana tetapi juga sebagai unsur penciptaan nilai perusahaan yang memperlihatkan prospek perusahaan dimasa mendatang. Nilai perusahaan dapat dipengaruhi oleh tingkat kebijakan hutang (leverage). Kebijakan hutang yang dilakukan perusahaan tentunya mengandung resiko, perusahaan akan dihadapkan pada pengeluaran yang bersifat tetap dan tentu saja biaya tersebut mengandung risiko. 
MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

Abstract

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.
Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar Rustan, Rustan; Aisyah, Siti; Adiningrat, Andi Arifwangsa; Rustam, Andi; Anggoro, M. Yusuf Alfian Rendra
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.
The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City Adiningrat, Andi Arifwangsa; Ruhayu, Yuyu; Rustan, Rustan; Wahyuni, Sri; Fitrianti, A.Nur
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.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
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.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa 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 showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained 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.
PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING Rustan, Rustan; Qalbi, Syifa Ainun; Rusyidi, Muhammad
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.
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Solihatun, Rika; Rustan, Rustan; Suarni, Agusdiwana
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.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Adiningrat, Andi Arifwangsa; Rustan, Rustan; Mardiyah, Ainun
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga PE-companion tax consultant, successfully effectively.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Adiningrat, Andi Arifwangsa; Rustan, Rustan; Ningsih, Asrah Puspita; Aisyah, Siti
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
PELAKSANAAN FUNGSI BADAN PERMUSYAWARATAN DESA DI DESA TAWALIAN TIMUR KECAMATAN TAWALIAN KABUPATEN MAMASA Langi, Dominggus Taruk; Hannan, Sjuaib; 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 Adiningrat, Andi Arifwangsa Ainun Mardiyah, Ainun Ananda Salsa Nurillah Anggoro, M. Yusuf Alfian Rendra Asmasary, Andi Arwinny Cahyanti, Andi Amelia Darwis, Nirwana Faidul Adziem Firman syah Fitrianti, A.Nur Hannan, Sjuaib Idrawahyuni, Idrawahyuni Langi, Dominggus Taruk Lukman, Andi Muhammad Adil, Muhammad Naidah, Naidah Ninda Pratiwi Ningsih, Asrah Puspita Nurjanna Nurjanna Nurul Qamar Qalbi, Syifa Ainun Resyadi, Herman Ruhayu, Yuyu Rustam, Andi Rusyidi, Muhammad Saputra, Tri Eka Sheila Kusumaningrum Siti Aisyah Solihatun, Rika Sri Wahyuni Suarni, Agusdiwana Syamsuddin Syamsuddin Syamsul Riyadi Thahir, Fera Firyal Wardani, Indah