ABSTRACT The purpose of this study was to determine the effectiveness and efficiency ratios of local taxation, local user fees and the ratio of their contribution to the PAD of Bukittinggi in 2014 - 2018. The research data were time series data (secondary data) collected through library research and analyzed using quantitative descriptive analysis. The results showed the ratio of the effectiveness of the average local tax and the ratio of the average efficiency of the local tax of Bukittinggi 98.86% (classified as effective and efficient). The ratio of the effectiveness of the average regional retribution and the ratio of the average efficiency of the regional levy of the city of Bukittinggi 108.91% (classified as very effective and very efficient). The ratio of the average contribution of local taxes to the Bukittinggi municipal PAD 42.58% (quite good) and the ratio of the average contribution of the regional levies to the Bukittinggi city PAD 28.10% (classified as moderate). ABSTRAK Tujuan penelitian untuk mengetahui rasio efektifitas dan rasio efisiensi  pajak daerah, retribusi daerah dan rasio kontribusinya terhadap PAD kota Bukittinggi tahun 2014 – 2018. Data penelitian berupa data time series (data sekunder)  dikumpulkan melalui library research dan dianalisis menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan rasio efektifitas rata-rata pajak daerah dan rasio efisiensi rata-rata pajak daerah  kota Bukittinggi 98.86% (kategori efektif dan efisien). Rasio efektifitas rata-rata retribusi daerah dan rasio efisiensi rata-rata retribusi daerah kota Bukittinggi 108.91% (tergolong sangat efektif dan sangat efisien). Rasio kontribusi rata-rata pajak daerah terhadap PAD kota Bukittinggi 42.58% (cukup baik) dan rasio kontribusi rata-rata retribusi daerah terhadap PAD kota Bukittinggi 28.10% (sedang).

The purpose of the study was to look at the effect of financial literacy and digital literacy on the turnover of culinary SMEs in Padang City during the covid 19 pandemic partially and simultaneously.  The research method used an associative method with a quantitative approach. The research population was 371 samples, 193 were taken by purposive sampling. Data collection techniques with field research, interviews, observations and questionnaires. All research variables meet all instrument tests and classical assumption tests. The results of the multiple linear regression equation obtained Y = 1.657 + 0.539X1 + 0.723X2 + e. Testing the hypothesis partially and simultaneously at a significance level of 5% shows that financial literacy and digital literacy have a significant positive effect on the turnover of culinary SMEs in the city of Padang. The correlation between financial literacy and digital literacy with culinary SMEs turnover is 0.796 (strong),  R2 = 0.633 and Adjusted R square = 0.625  ABSTRAK Tujuan penelitian melihat  pengaruhliterasi keuangan dan literasi digital terhadap omset UMKM kuliner kota Padang saat pandemic covid 19 secara parsial dan simultan. Metode penelitian memakai metode asosiatif dengan pendekatan kuantitatif. Populasi penelitian 371sampel 193 diambil secara purposive  sampling. Teknik pengumpulan data dengan field research, wawancara, observasi dan angket. Semua variabel penelitian  memenuhisemua uji instrumen dan uji asumsi klasik. Hasil persamaan regresi linier berganda  didapat  Y = 1,657 + 0,539X1 + 0,723X2+ e. Uji hipotesis secara parsial dan simultan  pada tingkat signifikansi 5% menujukkan literasi keuangan dan literasi digital berpengaruh positif signifikan terhadap omset UMKM kuliner kota Padang. Korelasi literasi keuangan dan literasi digital dengan omset UMKM kuliner  0,796 (kuat)  dan R2 = 0,633 serta Adjusted R square = 0,625

This study aims to identify the behavior of online purchasing decisions by students during the Covid 19 pandemic at the Faculty of Economics and Business, Dharma Andalas University. The study population was 1,132 people and a sample of 296 people used the Slovin formula with the sampling technique using proportional sampling allocation. Data collection techniques using documentation studies, surveys and questionnaires obtained through field research. Data analysis was performed by multiple linear regression analysis. Before the data is analyzed, first the instrument test and classical assumption are tested. The research hypothesis was tested partially and simultaneously at the 5% significance level. The results showed that partially and simultaneously needs (X1), lifestyle (X2), ease to use (X3) and quality of information (X4) significantly influence purchasing decisions (Y),  ABSTRAK Penelitian ini  bertujuan untuk mengidentifikasi perilaku keputusan pembelian online olah mahasiswa saat pandemi covid 19  di Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas.  Populasi penelitian sebanyak 1.132 orang dan sampel 296 orang menggunakan rumus Slovin dengan teknik pengambilan sampel  secara alokasi proportional sampling. Teknik pengumpulan data menggunakan studi dokumentasi, survei  dan  angket yang diperoleh melalui field research. Analisa data dilakukan dengan analisis regresi linier berganda. Sebelum data dianalisis terlebih dahulu dilakukan uji  instrumen dan uji asumsi klasik. Hipotesis penelitian diuji secara parsial dan simultan pada tingkat signifikansi 5%. Hasil penelitian menunjukan bahwa kebutuhan (X1), gaya hidup (X2), kemudahan (X3) dan kualitas informasi (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y)  

<p><em>The purpose of this study was to determine the direct and indirect effects of managerial characteristics on BMT performance through a strategic orientation. This research is an explanatory type with a sample of 390 people by purposive sampling. The study was collected using a Likert-style questionnaire and analyzed by SEM method. Exogenous latent variables 7 indicators, endogenous latent variables 6 indicators and endogenous variables 3 indicators. Outer models and inner models meet for SEM analysis. The maximum contribution of each managerial characteristic variable is 93.1% for the indicator of market opportunity identification, the strategic orientation variable is 96.1% for the indicator of making unique products and the BMT performance variable is 97.5% for the sales indicator. Managerial characteristics had a significant positive direct effect on strategic orientation of 22.1%. Managerial characteristics did not have a significant positive direct effect on BMT performance of 7.6%. Strategic orientation has a significant positive direct effect on BMT performance by 32.9%.</em></p><p><em><br /></em></p><p>Tujuan dari penelitian ini adalah untuk menentukan efek langsung dan tidak langsung dari karakteristik manajerial pada kinerja BMT melalui orientasi strategis. Penelitian ini adalah tipe eksplanatori dengan jumlah sampel 390 orang secara purposive sampling. Penelitian ini dikumpulkan menggunakan kuesioner gaya-Likert dan dianalisis dengan metode SEM. Variabel laten eksogen 7 indikator, variabel laten endogen 6 indikator dan variabel endogen 3 indikator. Model luar dan model dalam bertemu untuk analisis SEM. Kontribusi maksimum dari masing-masing variabel karakteristik manajerial adalah 93,1% untuk indikator identifikasi peluang pasar, variabel orientasi strategis 96,1% untuk indikator pembuatan produk unik dan variabel kinerja BMT adalah 97,5% untuk indikator penjualan. Karakteristik manajerial memiliki efek langsung positif yang signifikan terhadap orientasi strategis 22,1%. Karakteristik manajerial tidak memiliki pengaruh langsung positif yang signifikan terhadap kinerja BMT sebesar 7,6%. Orientasi strategis memiliki pengaruh langsung positif yang signifikan terhadap kinerja BMT sebesar 32,9%.</p><p><em><br /></em></p>