Penelitian ini bertujuan untuk mendapatkan hasil kajian mengenai; (1) Sikap Kewirausahaan, Kompetensi dan Keberhasilan Usaha, (2) Hubungan Sikap Kewirausahaan dan Kompetensi, (3) Pengaruh Sikap Kewirausahaan terhadap Keberhasilan Usaha, (4) Pengaruh Kompetensi terhadap Keberhasilan Usaha.Jenis penelitian yang digunakan adalah deskriptif dan verifikatif. Populasi adalah Para Produsen Sepatu Cibaduyut Bandung. Jumlah sample yang diambil sebanyak 73. penarikan sample dilakukan dengan metode sample acak. Model pengaruh menggunakan path analysis dengan LISREL 8.80.Hasil penelitian ini mempunyai kesesuaian dalam menjelaskan keterkaitan antar variabel. diperoleh hasil bahwa: Sikap Kewirausahaan, Kompetensi dan Keberhasilan Usaha berada pada kategori baik. Sikap Kewirausahaan dan Kompetensi memiliki hubungan yang erat, Sikap Kewirausahaan berpengaruh terhadap Keberhasilan Usaha, dan Kompetensi berpengaruh terhadap Keberhasilan Usaha.

This research aims to determine the effect of Net Profit and Debt Equty Ratio on the Dividend Payout Ratio. This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange.The research method used is descriptive analysis and verification analysis method with a population of 185 financial reports from 37 companies with sample selection using the Purposive Sampling method and the research sample obtained is 50 financial statements from 10 companies. The data analysis method used is multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using ttest. The results showed that the Dividend Payout Ratio was significantly affected by Net Profit with a positive relationship, and significantly influenced by the Debt to Equity Ratio with a negative relationship. Partially, the Dividend Payout Ratio is more dominantly influenced by Net Profit compared to the Debt to Equity Ratio, it means that the greater the net profit obtained, the greater the dividend paid. The results of this research are expected to provide input for investors in analyzing the Dividend Payout Ratio.

This study discusses tax system and the leadership style on employee performance. Problems that occur in the Tax Office Pratama Majalaya Bandung in taxation system that still have weaknesses such as gray areas that make tax employees KPP Majalaya Bandung violate Rules of the tax system and a different style of leadership of each leadership in the service and supervision and not exactly in the selection of leadership styles. This study aims to test how the influence of tax system and leadership style on employee performance in Tax Office Pratama Majalaya Bandung. The research method used is descriptive analysis method verifikatif with quantitative approach with unit analyzed analysis is Tax Office Pratama Majalaya Bandung. And the population of 78 employees using saturated samples. Data analysis techniques used are descriptive and verification analysis assisted by smart software PLS 3.The result of the research shows that Tax system has significant effect on Employee Performance with positive relationship, Leadership style has a significant effect on Employee Performance with positive relationship

Penurunan pendapatan dan disusul oleh penurunan Jumlah Produsen/Pengrajinsepatu mengindikasikan adanya penurunan keberhasilan usaha, banyak faktor yangmelatar belakangi hal tersebut, yaitu Sikap Produsen/ Pengrajin sepatu dankompetensi yang kurang berpengaruh terhadap keberlangsungan usaha mereka.Tujuan penelitian ini adalah untuk mengetahui sikap kewirausahaan, kompetensiwirausaha mempengaruhi keberhasilan usaha.Metode penelitan yang digunakan adalah metode penelitian deskriptif dan verifikatif.Jumlah sampel yang dijadikan unit analisis sebanyak 72 produsen.Hasil penelitian diperoleh bahwa masalah yang munculpada keberhasilan usaha terjadi karena sikap kewirausahaan dan kompetensiwirausaha yang belum optimal.