FAISAL, MUH.
Fakultas Ekonomi Universitas Tadulako

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ANALISIS PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN PAJAK DAERAH DI KOTA PALU RAFYUMAN R. MASSI, RIZKI; FAISAL, MUH.; HUSNA, HUSNA
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 3, No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Tadulako

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Abstract

This study aimed to test the level of growth, efficiency, effectiveness and contribution of the hotel tax to the local tax in Palu. The data used in this study are primary and secondary data in the analysis of the period from 2010 until 2014. The research was conducted at the Department of Revenue, Finance and Asset Management Area (DPPKAD) Palu. The analytical tool used is the analysis of the growth, efficiency analysis, analysis of effectiveness, and analiasis contributions.  Results of research suggests that the growth of tax collection in the city of Palu at 52.73%. In real terms is seen to rise, but the percentage will fluctuate. Tax collection in the city of Palu in the period of 2010-2014 showed very effective, it is seen that the hotel tax realization can be achieved over 100% with the level of effectiveness of 133.05%. The efficiency rate of the hotel tax diakatakan very efficient year after year with an efficiency rate of hotel tax of 0.05 or 5%. Hotel tax contribution to the local tax on the hammer city in 2010-2014 amounted to 8.16%, this means local tax revenue amounting to 8.61% of Palu comes from the hotel tax.
ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA PALU PUTRA, ANGGY; FAISAL, MUH.
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 3, No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Tadulako

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Abstract

This study determines the growth, effectiveness, efficiency, and contribution of motor vehicle tax revenue in Palu City. Based on the results for over 5 years from 2011 to 2015, the growth of taxes on motor vehicles increases annually but in percentage is fluctuated with 13.39% of achievement in average. This is due to the lack of public awareness and cooperation of government about the importance of the tax. However, the effectiveness of the motor vehicle tax in Palu is very effective with the average percentage of 109.17%. This achievement is supported by good supervision and control towards the motor vehicle tax collection in Palu. The level of efficiency of the motor vehicle tax in Palu is categorized efficient. This is caused by the amount of collection only 5%; the implementation of motor vehicle tax efficiency in Palu by the government especially by UPTD Palu and contribution rate of motor vehicle taxes in Palu show good growth.
ANALISIS PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN PAJAK DAERAH DI KOTA PALU MASSI, RIZKI RAFYUMAN R; FAISAL, MUH.; HUSNAH, HUSNAH
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 2, No 2 (2016): Mei
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v2i2.10654

Abstract

This study aims to analyze the level of growth, efficiency, effectiveness, and contribution of the hotel tax on the local tax in Palu. The data used in this study is primary and secondary tax data from 2010 until 2014. The research is conducted at the Department of Local Revenue, Finance, and Asset Management (DPPKAD) of Palu. The analytical tool used is the analysis of the growth, efficiency analysis, analysis of effectiveness, and analysis contributions. The results suggest that the growth of tax collection in Palu City is 52.73% the percentage seems to increase but the percentage fluctuates. Tax collection in Palu City in the period of 2010-2014 is very effective, which is proved that the hotel tax realization can be achieved over 100% with the level of effectiveness of 133.05%. The efficiency rate of the hotel tax is very efficient with the efficiency rate of 0.05 or 5%. Hotel tax contribution on the local tax of Palu City in 2010-2014 is 8.16%, which means that the local tax revenue of 8.61% in Palu, comes from the hotel tax.
PENGARUH KREDIT USAHA RAKYAT TERHADAP PROFITABILITAS UMKM DI KABUPATEN PARIGI MOUTONG Adi Aribawo, I Kadek; Faisal, Muh.; Husnah, Husnah
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 5, No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v5i1.12373

Abstract

Research objectives, (1) To analyze the impact of entrepreneurship quality on the effectiveness of KUR in increasing profitability (2) Analyzing the impact of business scale on the effectiveness of KUR in increasing profitability. (3) Analyzing the profitability level of  UMKM with Micro KUR. (4) Analyze the profitability level of UMKM with Retail KUR. (5) Analyze the level of profitability of UMKM simultaneously with Micro KUR and Retail KUR. The results of the study, (1) The absence of a relationship between profitability and the experience of entrepreneurs managing small businesses, because experience does not improve the entrepreneurial innovation competence. (2) Hasi refers to the consistency of the relationship between size or business scale and profitability. (3) The significance value of 0.903> 0.05 can be concluded that Micro KUR does not affect the profitability of UMKM in Parigi Moutong Regency. (4) It is known that the significance value is 0.039 <0.05 so that it is concluded that Retail KUR influences the profitability of UMKM in Parigi Moutong Regency. (5) Given the significance value of 0.106> 0.05 it can be concluded that the KUR Fund does not affect the profitability of UMKM in Parigi Moutong Regency.
ANALISIS LIKUIDITAS, LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI OTOMOTIF DI BEI Asriani, Asriani; Muslimin, Muslimin; Faisal, Muh.
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 5, No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v5i1.12396

Abstract

This study aims to determine the affect of liquidity, laverage, activity and profitability on stock prices on automotive industry campanies listed on the Indonesian stock exchange (IDX). This research  uses the population of all automotive industry companies listed on the Indonesianstock exchange (IDX)  in 2011 to 2016, totaling 12 companies. Sampling was done by purposive sampling. In the purposive sampling method there are 9 companies. The data analysis method used is multiple lenear regression analysis using the help of SPSS 16 program, and the results are described descriptively.The results of the study stated that (1) parsially liquidity had an effect but not significant on stock prices, (2) laverage had an effect but not significant on stock prices, (3) activity had a significant effect on stock prices, (4) in a parasial but not significant profitability share price, (5) simultaneously liquidity, laverage, activity and profitability have a significant effect on stock preces on automotive industry companies listed on the Indonesian stock exchange (IDX).
PENGARUH ROE, EPS DAN LEVERAGE TERHADAP HARGA SAHAM PADA INDUSTRI PROPERTI DAN REAL ESTATE DI BEI 2012-2016 Siregar, Riska; Muslimin, Muslimin; Faisal, Muh.
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 5, No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v5i1.12384

Abstract

This research is to find out and analyze: (1) the effect of Return On Equity, Earning Per Share and Leverage simultaneously affect the stock price in the property and real estate industries in the Indonesian stock exchange, (2) the positive and negative effects of Return On Equity are partially influential on stock prices in the property and real estate industries in the Indonesia Stock Exchange, (3) the positive and negative effects of Earning Per Share partially affect the stock price in the property and real estate industries on the Indonesia Stock Exchange, (4) positive and negative leverage partial effect on stock prices in the property and real estate industry on the Indonesia Stock Exchange.  The type of research used is quantitative. The sampling technique in this study uses purposive sampling, with a sample of 21 companies. Analysis method using panel data regression analysis. The results showed that (1) the effect of Return On Equity, Earning Per Share and Leverage simultaneously on stock prices in the property and real estate industries on the Indonesia Stock Exchange, (2) There was a negative influence on Return On Equity on stock prices in the property industry and real estate on the Indonesia Stock Exchange, (3) There is an effect of Earning Per Share on stock prices on the property and real estate industries on the Indonesia Stock Exchange, (4) No leverage on stock prices in the property and real estate industries on the Indonesia Stock Exchange
ANALISIS KELAYAKAN PADA USAHA KOLAM IKAN LELE DUMBO DI DESA PUNTARI MAKMUR KECAMATAN WITA PONDA KABUPATEN MOROWALI Rosalina, Intan; Faisal, Muh.; K. Bidin, Cici rianty
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 5, No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v5i1.12395

Abstract

This study aims to analyze the feasibility of Dumbo Lele fish business based on the non financial and financial aspects. For the non financial aspect which cover market, technical, managenent, legal, social, economic and enviromental aspects which carried out quantitatively. While, financial aspects can be seen form investment criteria such as: Payback Period, Net Present Value, Internal Rate of Return and Net B/C using quantitative methods which are processed by Microsoft Excel 2007 and presented descriptively. Based on the result of non financial analysis, the business is feasible and can be run continuously. Moreover, the result of financial analysis using the investment  criteria shows that the payback period  or time needed to return the investment cost is 2 years 5 months 88 days which shorter than the economic life of  project, which is 5 years. The Net Present Value value is greater than zero, which is Rp 200,638,462,-, and the Internal Rate of Return is 42.31% greater than discount factor 14.4%. The profit achieved if the cost is Rp 1or the Net B/C value is Rp 1.79 at a discount rate of 14.4%. From the results of the study shows that Lele Dumbo fishing business owned by Mr. Usdar at Puntari Makmur village, Wita Ponda District in Morowali Regency is feasible to be run.