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Journal : HASANUDDIN JOURNAL OF BUSINESS STRATEGY

Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District Sartina Sartina; Sanusi Fattah; Abdullah Sanusi
Hasanuddin Journal of Business Strategy Vol 3 No 1 (2021): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v3i1.420

Abstract

The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.
The Influence of Leadership on the Performance of State Civil Services through Work Motivation and Satisfaction Khairunnisa Khairunnisa; Yunus Amar; Abdullah Sanusi
Hasanuddin Journal of Business Strategy Vol 3 No 1 (2021): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v3i1.429

Abstract

This study aims to determine the effect of leadership on employee performance through work motivation and job satisfaction at the Secretariat of the Takalar Region Representative Council. Data collection was carried out at the Secretariat of the Takalar Region Representative Council. The study applies saturated samples so that the number of samples was 49 respondents. Data were analyzed using the path analysis method. The results showed that leadership has a positive and significant effect on work motivation and job satisfaction, but an insignificant effect on employee performance. Work motivation has a positive and significant effect on employee performance; Job satisfaction has a positive and significant effect on employee performance. Leadership through both work motivation and job satisfaction show a significant effect on employee performance.