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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Economos : Jurnal Ekonomi dan Bisnis
Rustan
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Perilaku Keuangan Terhadap Keputusan Investasi Pada Usaha Mikro Kecil Dan Menengah (UMKM) Makanan Kota Makassar Rustan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1357

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perilaku keuangan terhadap keputusan investasi pada Usaha Mikro Kecil dan Menengah (UMKM) Makanan Kota Makassar. Data dalam penelitian ini diambil dari sejumlah UMKM Makassar yang berdasarkan kriteria sampel dan bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan secara langsung dilapangan dengan memberikan kuesioner dan melakukan wawancara kepada 9 UMKM Makanan selaku responden. Metode analisis yang digunakan dalam penelitian ini adalah kuantitatif bantuan software SPSS  Hasil Penelitian menunjukkan bahwa secara parsial Variabel perilaku keuangan berpengaruh positif dan signifikan terhadap keputusan investasi Kata Kunci: Perilaku Keuangan, Keputusan Investasi, UMKM
POTENSI PAJAK AIR TANAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MAROS Andi Jam'an; Rustan; Siti Fatimah Maulana
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.241 KB) | DOI: 10.31850/economos.v5i1.1644

Abstract

This study aims to measure the potential level of groundwater tax on local revenue in Maros district. This type of research is a qualitative descriptive method. The data collection technique used is by looking for records sourced from documents that already exist in the relevant agencies, namely the Regional Revenue and Finance Management Agency of Maros Regency. The data processed by the author is report data which has become documentation of the realization of revenue in Maros Regency for the 2015-2018 period. The focus of research is on the potential and growth rate of the Maros district groundwater tax. The research location is at the Regional Finance and Revenue Management Agency of Maros Regency. The results of this study indicate that extracting the potential for groundwater tax in Maros Regency produces a very good percentage and continues to increase because the amount of realized groundwater tax exceeds the potential amount. The BPKPD of Maros Regency as a tax manager takes full advantage of the potential of the groundwater tax. However, evaluation is always needed in order to maintain the utilization of its potential and also be careful considering that the difference between the total amount of potential and its realization is still very small.
Co-Authors Andi Jam'an Siti Fatimah Maulana