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All Journal Business Innovation and Entrepreneurship Journal Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian Jurnal Wacana Ekonomi Jurnal Ekuilnomi Jurnal Algoritma Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Moneta : Journal of Economics and Finance JPS (Jurnal Perbankan Syariah) Summa : Journal of Accounting and Tax
Fitri Syakinah
Universitas Garut, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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SOSIALISASI DAN EFEKTIVITAS KOMUNIKASI PROGRAM PERUMAHANAHAN BERSUBSIDI TERHADAP KESEJAHTERAAN SOSIAL MASYARAKAT Fitri Syakinah
Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian Vol 7, No 1 (2021): April 2021 Jurnal Komunikasi Universitas Garut : Hasil Pemikiran dan Penelitian
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jk.v7i1.938

Abstract

AbstrakRumah merupakan kebutuhan primer setelah pangan dan sandang. Setiap orang dalam strata sosial ekonomi akan berusaha memenuhi kebutuhan akan rumah. Bagi kebanyakan masyarakat berpengahasilan rendah, pemenuhan kebutuhan dasar ini sangat sulit untuk terpenuhi, yang apabila tidak ada solusi untuk mengatasinya akan menimbulkan masalah kesejahteraan sosial. Untuk mengatasi masalah tersebut, pemerintah beserta bank bekerja sama mengeluarkan skema pembiayaan yang terjangkau bagi masyarakat berpenghasilan rendah. Selain itu program ini diharapkan mampu mengejar kebutuhan perumahan yang terus naik dan sekaligus bisa meningkatkan pertumbuhan ekonomi. Oleh karena itu, dalam studi ini peneliti berniat menganalisis efektivitas program perumahan bersubsidi terhadap kesejahteraan sosial masyarakat di  kabupaten Garut. Populasi dalam penelitian ini adalah seluruh konsumen perumahan bersubsidi di kabupaten Garut. Teknik pengumpulan data dilakukan melalui purposive sampling dengan jumlah responden sebanyak 200. Sementara variabel dalam penelitian ini yang terlibat ada dua. Pertama, program perumahan bersubsidi diperlakukan sebagai variabel laten eksogen. Kedua, kesejahteraan sosial bertindak sebagai variabel laten endogen. Kemudian penelitian ini menggunakan metode deskriptif eksplanatori. Metode PLS-SEM dengan bantuan perangkat lunak XLSTAT 2014 digunakan untuk menjawab hipotesis penelitian. Hasil menunjukkan bahwa program perumahan bersubsidi berpengaruh signifikan terhadap peningkatan kesejahteraan sosial dengan kontribusi sebesar 60,63%. Hasil penelitian ini diharapkan dapat menjadi evaluasi program perumahan bersubsidi bagi pemerintah, bank, dan stakeholder dalam rangka menyelesaikan masalah kesejahteraan sosial masyarakat.Kata-kata kunci: Kesejahteraan Sosial; Kredit Pemilikan Rumah; Perumahan Bersubsidi; Sosialisasi. AbstractHouses are the primary needs after food and clothing. Everyone in the socioeconomic strata will try to meet the house needs. For most low-income people, the meeting of this basic needs is very difficult to suffice. It will cause social welfare problems if there are no solutions to overcome housing needs in the low-income people. To overcome the social welfare problems, the government and banks work together to issue affordable financing schemes for low-income people. This program is expected to be able to catch up with the increasing housing needs and at the same time be able to increase economic growth. In this study, therefore, the researcher intends to analyze the effectiveness of the subsidized housing program on the social welfare of the people in Kabupaten Garut. The population in this study is all consumers of subsidized housing in Kabupaten Garut. Data collection technique was carried out through purposive sampling with a total of 200 respondents. While the variables in this study involved two variables. First, the subsidized housing program is treated as an exogenous latent variable. Second, social welfare acts as an endogenous latent variable. Then this research uses a descriptive explanatory method. The PLS-SEM method using XLSTAT 2014 software is used to answer the research hypothesis. The results show that the subsidized housing program has a significant effect on improving social welfare with a contribution of 60.63%. The results of this study are expected to be an evaluation of the subsidized housing program for the government, banks, and stakeholders in order to resolve the problem of social welfare.Keywords: Communication tool; new language; community; variety of languages; shemale.
Pengaruh Orang Tua terhadap Financial Attitude dan Financial Behavior serta Implikasinya pada Financial Decision Sebuah Aplikasi Structural Equation Modeling (SEM) Irfan Rizki Gumilar; Fitri Syakinah
Jurnal Wacana Ekonomi Vol 20, No 3 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i3.1277

Abstract

Keterampilan bagaimana mengelola keuangan pribadi yang baik berpengaruh sangat besar terhadap kebebasan finansial. Mahasiswa harus mulai membentuk kebiasaan-kebiasaan bagaimana mengelola keuangan yang sehat agar kesejahteraan keuangannya terwujud. Penelitian ini dilaksanakan untuk menginvestigasi hubungan kausalitas antara peran orang tua, financial attitude, financial behavior, dan financial decision. Survei dilakukan secara daring pada 200 responden yang merupakan mahasiswa Fakultas Ekonomi Universitas Garut. Data kemudian dianalisis menggunakan Structural equation modeling (SEM) dan bantuan alat analisis AMOS 21. Hasil dari penelitian ini menerangkan bahwa peran orang tua berpengaruh positif dan signifikan terhadap financial attitude; financial attitude berpengaruh positif dan signifikan pada financial behavior; serta financial behavior berpengaruh positif dan signifikan pada financial decision. Namun, peran orang tua pengaruhnya kecil terhadap financial behavior dari mahasiswa. Penelitian ini memberikan wawasan berguna terkait struktur hubungan antara peran orang tua, financial attitude, financial behavior, dan financial decision pada mahasiswa Fakultas Ekonomi Universitas Garut.
Understanding Accounting Students' Career Intention In Islamic Banking: Experience from Garut, Indonesia Fitri Syakinah; Irfan Rizki Gumilar; Alam Avrianto
Jurnal Wacana Ekonomi Vol 22, No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2527

Abstract

This study aims to investigate the factors influencing accounting students' intention to pursue a career in Islamic banking, by using a structural equation model. The study combines the Theory of Planned Behavior (TPB) and the religiosity concept to examine the effects of soft skills self-efficacy, technical skills self-efficacy, social influence, job market consideration, and Islamic religiosity on accounting students' intention to pursue a career in Islamic banking. Data were collected through a survey of 264 accounting students at Universitas Garut. The results show that soft skills self-efficacy, social influence, and Islamic religiosity have a significant positive impact on student's intention to pursue a career in Islamic banking. However, technical skills self-efficacy, and job market consideration do not significantly influence students' intentions. These findings provide insight for Islamic banks on how to attract potential employees to pursue a career in Islamic banking. The study contributes to the literature by incorporating Islamic religiosity in the TPB model to explain accounting students' career intentions in Islamic banking, which is particularly relevant in the context of Indonesia, a predominantly Muslim country.
Analisis Penentuan Tarif Poliklinik Menggunakan Metode Activity Based Costing Pada Klinik Sehat Bagendit Fatimah Nida Nurfadillah; Muslim Alkautsar; Fitri Syakinah
Jurnal Wahana Akuntansi : Sarana Informasi Ekonomi dan Akuntansi Vol 8, No 1 (2023): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v8i1.3055

Abstract

Tujuan penelitian ini untuk menganalisis tarif poliklinik dengan menggunakan metode activity based costing. Metode penelitian ini menggunakan penelitian kepustakaan dan lapangan dengan cara wawancara, dan dokumentasi dengan mengolah data secara reduksi data, penyajian data, dan conclusion drawing atau verifikasi data. Hasil penelitian menunjukan tarif poliklinik menggunakan metode activity based costing memiliki tarif yang lebih tinggi dibandingkan dengan tarif yang berlaku saat ini. Hal ini disebabkan perhitungan tarif poliklinik yang berlaku saat ini hanya menggunakan satu cost driver sedangkan metode activity based costing menggunakan lebih dari satu cost driver.
Implementasi Kebijakan Pemungutan Pajak Reklame Di Kabupaten Garut Tantri Hardianti; Muslim Alkautsar; Fitri Syakinah
Jurnal Wahana Akuntansi : Sarana Informasi Ekonomi dan Akuntansi Vol 8, No 1 (2023): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v8i1.3172

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui implementasi kebijakan pemungutan pajak reklame di Badan Pendapatan Daerah Kabupaten Garut. Teori yang digunakan dalam penelitian ini adalah Teori George Edward III. Pajak reklame adalah salah satu sumber pendapatan daerah yang sangat potensial untuk pembiayaan tinggi dari warga Negara Indonesia yang mempunyai kewajiban perpajakan dan juga sebagai salah satu upaya untuk mengoptimalkan pendapatan pajak daerah. Penelitian ini menggunakan jenis penelitian metodologi kualitatif pendekatan deskriptif.  Hasilnya menunjukkan bahwa implementasi kebijakan pemungutan pajak reklame di Badan Pendapatan Daerah Kabupaten Garut sudah berjalan cukup baik diantaranya yaitu sumberdaya, disposisi dan struktur birokrasi. Sedangkan ditinjau dari komunikasi masih kurang optimal karena terdapat beberapa permasalahan yang ditemukan pada Badan Pendapatan Daerah. Selain itu terdapat kendala yang peneliti temukan dalam pemungutan pajak reklame ini seperti kurangnya sosialisasi tentang pemungutan pajak reklame dan kurangnya tingkat kesadaran wajib pajak untuk membayar pajak. Maka dari itu, upaya yang perlu dilakukan yaitu sosialisasi yang berkala oleh Badan Pendapatan Daerah Kabupaten Garut setidaknya 3 kali dalam setahun.
Determinants of Generation Z Consumtive Behavior Merliyana, Reny Dany; Syakinah, Fitri
Jurnal Wacana Ekonomi Vol 23 No 3 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i3.3691

Abstract

 This research on the consumptive behavior of Generation Z began with the author's interest in their financial management, especially students. The author wants to know how the understanding of financial literacy, the amount of pocket money, and the high lifestyle can affect the consumptive behavior of Generation Z. This research is urgent, because to find out the behavior of Generation Z in managing their finances and provide a good understanding through research results, so that they become wiser in managing their finances, do not behave consumptively and are motivated to save.  The author uses quantitative data through questionnaires on 254 respondents, using data analysis techniques tested with SPSS 29 software. The final result of the study is that Financial Literacy and Lifestyle have a positive and significant influence on Consumptive Behavior, while Pocket Money has no effect and is negatively correlated with Consumptive Behavior.
Factor Analysis of Tax Knowledge, Firmness of Sanctions, and Fairness of MSME Tax Compliance in Garut Regency Nurlaela, Lina; Syakinah, Fitri
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.407

Abstract

MSMEs are critical to Indonesia’s economic framework, yet their compliance with tax regulations has been a persistent challenge. Therefore, the researcher seeks to uncover how tax literacy, tax penalty rates, and perceptions of tax fairness impact tax compliance of micro, small, and medium enterprises (MSMEs) at KPP Pratama Garut. This paper brings a new perspective to existing research by focusing specifically on the MSME sector in Garut Province. This area is under-researched in the context of tax compliance. The method used is quantitative. Data collection uses questionnaires sent to taxpayers. The sample used is purposive sampling. The participant group comprises micro, small, and medium enterprise taxpayers who have submitted annual tax returns to KPP Pratama Garut, have a Taxpayer Identification Number (NPWP), and are registered as taxpayers. Thirty eligible individuals participated in this study, including residents of Garut Province. Tax subjects with a Taxpayer Identification Number (NPWP): Taxpayers with assets of at least 500,000,000 rupiahs companies based on their size are divided into several categories, namely MSMEs. This study uses descriptive and quantitative methods. Tax compliance of MSME actors at KPP Pratama Garut is not necessarily related to tax expertise but is closely related to tax sanctions and tax fairness. Three main factors influence the tax compliance of MSME actors at KPP Pratama Garut: 1) the severity of sanctions,2) tax knowledge, and 3) tax fairness.
Persepsi Mahasiswa Akuntansi Terhadap Keputusan Menjadi Akuntan Publik Mona Sabrina; Fitri Syakinah; Reny Dany Merliyana
Jurnal Ekuilnomi Vol. 7 No. 2 (2025): Ekuilnomi Vol 7(2), Mei 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6y4f5392

Abstract

Di tengah pesatnya pertumbuhan ekonomi dan meningkatnya kebutuhan akan transparansi laporan keuangan, profesi akuntan publik memegang peranan penting dalam mendukung tata kelola keuangan yang akuntabel. Namun, realita menerangkan yakni jumlah mahasiswa akuntansi yang tertarik untuk menjadi akuntan publik masih tergolong rendah. Padahal, profesi ini menjanjikan peluang kerja yang luas, pendapatan yang kompetitif, serta peran strategis pada dunia bisnis. Maka, tujuan studi ini yakni menganalisis persepsi mahasiswa akuntansi pada keputusan menjadi akuntan publik, dengan fokus pada tiga faktor utama: pertimbangan pasar kerja, nilai-nilai sosial, serta lingkungan kerja. Studi dilakukan menggunakan metode penelitian kuantitatif pada mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Garut dengan jumlah responden sejumlah 78 orang yang ditetapkan dengan teknik purposive sampling. Teknik pengumpulan data melalui kuesioner serta dianalisa dengan metode SEM-PLS memakai aplikasi SmartPLS. Hasil penelitian menerangkan yakni ketiga variabel, yaitu pertimbangan pasar kerja, nilai-nilai sosial, serta lingkungan kerja, berpengaruh signifikan pada persepsi mahasiswa dalam memilih profesi sebagai akuntan publik. Temuan ini diharapkan bisa menjadi masukan bagi institusi pendidikan dan pemangku kebijakan untuk menyokong minat mahasiswa dalam menekuni profesi akuntan publik secara lebih optimal
Understanding Generation Z’s Preference for Cash on Delivery in Garut Regency Gumilar, Irfan Rizki; Saepuloh, Asep; Syakinah, Fitri
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 6 No 1 (2024): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v6i1.715

Abstract

This study examines the factors influencing Generation Z consumers' preferences for Cash on Delivery (COD) and their intention to continue using this payment method in Garut Regency, Indonesia. Despite the proliferation of electronic payment options, COD remains the predominant choice in e-commerce transactions. The research employs the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to investigate the impact of three key factors on the intention to continue using COD: risk perception, trust, and ease of use. The findings reveal that ease of use and risk perception significantly influence the intention to continue using COD, while trust does not demonstrate a significant effect. These results highlight the critical role of user-friendly payment systems and perceived risk in shaping the payment preferences of Generation Z consumers. The study contributes to the understanding of consumer behavior in emerging e-commerce markets and provides insights for businesses and policymakers seeking to optimize payment systems for younger demographics.
Understanding Accounting Students' Career Intention In Islamic Banking: Experience from Garut, Indonesia Syakinah, Fitri; Gumilar, Irfan Rizki; Avrianto, Alam
Jurnal Wacana Ekonomi Vol 22 No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2527

Abstract

This study aims to investigate the factors influencing accounting students' intention to pursue a career in Islamic banking, by using a structural equation model. The study combines the Theory of Planned Behavior (TPB) and the religiosity concept to examine the effects of soft skills self-efficacy, technical skills self-efficacy, social influence, job market consideration, and Islamic religiosity on accounting students' intention to pursue a career in Islamic banking. Data were collected through a survey of 264 accounting students at Universitas Garut. The results show that soft skills self-efficacy, social influence, and Islamic religiosity have a significant positive impact on student's intention to pursue a career in Islamic banking. However, technical skills self-efficacy, and job market consideration do not significantly influence students' intentions. These findings provide insight for Islamic banks on how to attract potential employees to pursue a career in Islamic banking. The study contributes to the literature by incorporating Islamic religiosity in the TPB model to explain accounting students' career intentions in Islamic banking, which is particularly relevant in the context of Indonesia, a predominantly Muslim country.
Co-Authors alam avrianto Asep Saepuloh Fatimah Nida Nurfadillah Gumilar, Irfan Rizki Irfan Rizki Gumilar Kartika, Erawati Mona Sabrina Muslim Al Kautsar nurlaela, lina Reny Dany Merliyana Tantri Hardianti Ungkari, Marti Dewi