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All Journal Jurnal Edueco Advances in Management & Financial Reporting Journal Development Manecos
William Surya Limoa
Sekolah Tinggi Ilmu Ekonomi Nusantara Makasar
Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN SISTEM PEMUNGUTAN PAJAK PARKIR PADA BAPENDA KOTA MAKASSAR ILHAM ZAINUDDIN SALLE; Amirah Kallabe; Sudirman Kati; William Surya Limoa; Josina Lawalata
Jurnal Edueco Vol. 5 No. 2 (2022): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v5i2.137

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat penerapan sistem pemungutan pajak parkir dalam upaya meningkatkan pendapatan asli daerah (PAD) pada Bapenda Kota Makassar. Metode analisis data yang digunakan adalah metode kualitatif, yaitu mengumpulkan data kemudian melakukan wawancara dan analisa serta diolah dari obyek yang diteliti dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa kontribusi Pajak Parkir terhadap PAD Kota Makassar dikatakan rendah atau tidak melewati target yang telah di tentukan dikarenakan wajib pajak parkir tidak taat atau lalai membayar pajak.
Sustaining Prosperity: Exploring Fiscal and Financial Sustainability in the Context of Dynamic Fiscal Policy Limoa, William S; Weku, Christoffel E F
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.276

Abstract

Purpose: This study explores how fiscal policy and financial sustainability support sustainable economic prosperity amid global instability. It examines the impact of government taxation and spending decisions on economic outcomes, aggregate demand, employment, inflation, social welfare, infrastructure development, and income inequality. Financial sustainability is analyzed through prudent fiscal management and debt sustainability, focusing on long-term government finance viability and mitigating fiscal risks. Research Design and Methodology: The study employs a qualitative methodology, incorporating a comprehensive literature review of theoretical works, empirical studies, and policy analyses. Data is collected through systematic reviews of scholarly articles, books, policy reports, and official publications. Thematic analysis techniques, including coding and categorization, synthesize findings, with reflexivity to consider assumptions and biases. Findings and Discussion: The research underscores the importance of flexibility and adaptability in fiscal policy, highlighting automatic stabilizers and countercyclical policies for economic stabilization and sustainable growth. Prudent debt management, including debt restructuring and fiscal consolidation, is vital for mitigating fiscal risks and ensuring debt sustainability. The findings emphasize integrating fiscal sustainability with broader economic and social goals and the need for institutional reforms and international cooperation to enhance fiscal governance. Implications: The study provides insights for policymakers on the importance of fiscal prudence and sustainability. It advocates for a balanced approach that addresses short-term stabilization and long-term goals and calls for institutional reforms to improve fiscal discipline, transparency, and accountability. By integrating interdisciplinary perspectives, policymakers can develop resilient and sustainable fiscal policies that promote long-term prosperity and social equity.
The Impact of Financial Management Practices on the Growth of Small and Medium Enterprises (SMEs) in Makassar Khair, Muhammad Miftahul; Salle, Ilham Z.; Limoa, William S.; Yuliana, Leny
Journal Development Manecos Vol. 3 No. 1 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/604104

Abstract

This study examines the impact of financial management practices on the growth of Small and Medium Enterprises (SMEs) in Makassar using a quantitative research design. Data were collected from 180 SMEs across diverse sectors, including retail, manufacturing, agriculture, and services, through structured questionnaires. The study focused on four key financial management practices: financial record-keeping, budgeting, financial planning, and cash flow management, measured alongside SME growth indicators such as revenue, profitability, employee expansion, and market reach. Multiple regression analysis revealed that financial management practices collectively explained 72% of the variance in SME growth, with financial record-keeping (Beta = 0.46) emerging as the most influential factor. Budgeting (Beta = 0.38), financial planning (Beta = 0.36), and cash flow management (Beta = 0.33) also significantly contributed to growth, highlighting the importance of these practices in ensuring business sustainability and expansion. This research addresses a notable gap in existing literature by providing localized insights into SME financial management practices in a developing economy context and quantifying their impact. The findings emphasize the synergistic effect of integrating these practices and underscore the need for targeted training and policy interventions to enhance financial literacy and resource accessibility for SMEs in Makassar. These results offer actionable recommendations for SME owners, policymakers, and researchers aiming to foster sustainable business growth in similar environments.
Co-Authors Amirah Kallabe Ilham Z. Salle, Ilham Z. ILHAM ZAINUDDIN SALLE Khair, Muhammad Miftahul Lawalata, Josina Leny Yuliana Sudirman Kati Weku, Christoffel E F