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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 AbdiMas Nusa Mandiri 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 Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Pengaruh E-Commerce Terhadap Peningkatan Omzet UMKM Bermitra Grab di Kabupaten Garut Nurlaela, Lina; Syakinah, Fitri
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2352

Abstract

Web technology has become an integral part of the e-commerce infrastructure implemented by MSME players. Through e-commerce, buyers can purchase or check products offered anytime and anywhere. However, they often find it difficult to understand digital marketing strategies, such as SEO (Search Engine Optimization), social media marketing, and seeing competition that can help increase sales. Therefore, an analysis of the factors influencing sales growth is needed. This study aims to analyze the impact of e-commerce on revenue growth for SMEs partnering with Grab. The method used is descriptive quantitative analysis, and data analysis employs Structural Equation Modeling Partial Least Squares (SEM-PLS) with a sample of 100 respondents. The research data uses primary data collected through a questionnaire. The questionnaire was distributed to SMEs partnered with Grab. The results of this study prove that e-commerce has a significant impact on revenue growth.
Gender Diversity in Audit Committees and Its Impact on Financial Reporting Quality: A Narrative Review Kartika, Erawati; Ungkari, Marti Dewi; Syakinah, Fitri
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.981

Abstract

The relationship between gender diversity in audit committees and financial reporting quality has become an important theme in corporate governance research. This review consolidates empirical and theoretical evidence on how female representation affects audit quality, earnings management, fraud prevention, tax behavior, and sustainability disclosures. Using a systematic search across Scopus, Web of Science, and Google Scholar, we included peer-reviewed studies published in the last decade. The findings show that gender-diverse audit committees strengthen oversight, reduce misreporting, discourage aggressive tax strategies, and enhance ESG disclosure. Comparative evidence indicates stronger effects in developed economies with regulatory mandates, while cultural and institutional barriers in developing markets often limit effectiveness. Unlike previous reviews, this study highlights the combined influence of gender diversity on financial integrity and sustainability reporting, offering an integrated governance perspective. Policy implications include the adoption of gender quotas, leadership training for women, and mandatory disclosure of board diversity. Future research should explore longitudinal trends, sectoral variations, and mechanisms linking gender diversity with governance outcomes.
Factors Influencing Gen Z's Intention In Adopting Islamic Fintech Payment Digital Services Syakinah, Fitri
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1780

Abstract

Extensive studies on Islamic financial technology (fintech) have been conducted, while attention to its specific impact on Generation Z still needs to be paid. This research analyses the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on Generation Z's intention to adopt a Sharia-compliant digital fintech payment system. This research uses a survey-based quantitative approach. This research relies on primary data sources through questionnaires. The population of this study was Generation Z from the Garut district, while the sampling technique used random samples using Hair measurements, so 143 samples were obtained. The data analysis technique uses SEM-PLS, assisted by the SmartPLS application. The research results prove that social influence and habit have a positive and significant effect on Generation Z's intention to adopt Islamic fintech digital payment services, while performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, and price value have no effect on Generation Z's intention to adopt payment services Islamic digital fintech. This research can become literature for further research. It can be used as a reference for the Islamic fintech industry to develop products and services that are more attractive to Generation Z.
Analisis Penentuan Tarif Poliklinik Menggunakan Metode Activity Based Costing Pada Klinik Sehat Bagendit Nurfadillah, Fatimah Nida; Alkautsar, Muslim; Syakinah, Fitri
Jurnal Wahana 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 Hardianti, Tantri; Alkautsar, Muslim; Syakinah, Fitri
Jurnal Wahana 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.
PENINGKATAN LITERASI DIGITAL PADA UMKM GENERASI Z DI KABUPATEN GARUT MELALUI SOSIALISASI PEMASARAN E-COMMERCE Syakinah, Fitri; Nurlaela, Lina; Kurniawan, Deri Alan
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i3.7796

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy in Garut Regency. However, many Generation Z entrepreneurs still face marketing challenges due to the suboptimal use of digital platforms. On the other hand, the development of e-commerce provides great opportunities to expand market access and strengthen business competitiveness. The purpose of this community service activity is to increase the understanding and motivation of Generation Z MSME entrepreneurs in utilizing e-commerce. The method used is interactive socialization through face-to-face meetings with material on e-commerce utilization, promotion techniques, and social media integration. The data shows that 35 participants from the culinary, fashion, MUA, and grocery store sectors took part in the activity. The evaluation was conducted using Pre-Test and Post-Test instruments. The results of the activity showed a significant increase in the average understanding score of the participants from 45% to 85%, with a participation rate of 90%. The tangible impact was evident in the strong intention of 85% of the participants to activate their online stores after the activity. In conclusion, this activity successfully provided a strong foundation of digital literacy for Generation Z MSMEs, although follow-up in the form of practical training and ongoing mentoring is needed to have a real impact on their business performance in the digital ecosystem.
Co-Authors alam avrianto Alkautsar, Muslim Asep Saepuloh Fatimah Nida Nurfadillah Gumilar, Irfan Rizki Hardianti, Tantri Irfan Rizki Gumilar Kartika, Erawati Kurniawan, Deri Alan Mona Sabrina Muslim Al Kautsar Nurfadillah, Fatimah Nida nurlaela, lina Reny Dany Merliyana Tantri Hardianti Ungkari, Marti Dewi