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All Journal Jurnal Wacana Ekonomi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Algoritma Jurnal Kalibrasi Innovative: Journal Of Social Science Research Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi JURDIASRA Summa : Journal of Accounting and Tax
Ningsih, Winda
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Penggunaan E-Wallet Sebagai Media Pembayaran Pajak di Kabupaten Garut Nurlaela, Lina; Ningsih, Winda
Jurnal Kalibrasi Vol 22 No 2 (2024): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.22-2.1910

Abstract

Dengan berkembangnya teknologi yang semakin canggih, saat ini hampir semua aktivitas bisa dilakukan dari rumah. Mulai dari sekolah, bekerja, hingga melakukan pembayaran semuanya bisa dilakukan dari rumah. Tidak terkecuali, membayar pajak secara online. Akan tetapi tidak semua masyarakat mengetahui cara operasional pembayaran pajak secara online. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penggunaan e-wallet dari persepsi kemudahan, manfaat dan risiko terhadap penggunaan e-wallet dalam membayar pajak di Kabupaten Garut. Sampel penelitian ini terdiri dari 100 wajib pajak. Metode penelitian yang digunakan adalah kuantitatif. Teknik pengumpulan data meliputi studi kepustakaan dan survei. Jenis data yang digunakan adalah data primer, dengan sumber data yang diperoleh dari penyebaran kuesioner kepada responden. Teknik analisis data untuk pengujian hipotesis menggunakan SPPS. Hasil penelitian menunjukkan bahwa persepsi kemudahan, manfaat dan resiko secara parsial tidak berpengaruh sementara secara simultan berpengaruh terhadap penggunaan e-wallet dalam membayar pajak. Di masa mendatang, e-wallet diprediksi akan terus berkembang dan berperan penting dalam kehidupan masyarakat Indonesia sehingga berdampak pada pendapatan pajak di Indonesia.
Financial Anxiety Di Kalangan Genereasi Z (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Garut) Wahyuningsih; Erik Kartiko; Ningsih, Winda; Windi Ariesti Anggraeni
Jurnal Wahana Akuntansi Vol 9 No 2 (2024): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat financial anxiety pada mahasiswa Generasi Z jurusan Akuntansi di Kabupaten Garut. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan berupa penyebaran kuesioner dan wawancara. Teknik pengolahan data yang digunakan dalam penelitian ini adalah skala likert yang digunakan untuk menghitung skor dalam kuesioner, dan untuk wawancara, transkripsi, reduksi data, penyajian data, dan penarikan kesimpulan). Hasil penelitian menunjukkan bahwa tingkat financial anxiety generasi Z pada mahasiswa Fakultas Ekonomi Universitas Garut berada pada tingkat kriteria kecemasan sedang. Kata Kunci: Anxiety Financial, Financial Literacy, Generasi Z
PERSEPSI MASYARAKAT PADA BANK KELILING: STUDI FENOMENOLOGI MASYARAKAT KABUPATEN GARUT Prayoga, Cepi Juniar; Ningsih, Winda
Jurnal EBI Vol 7, No 01 (2025): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v7i01.385

Abstract

Perilaku kredit pada bank keliling sudah menjadi  fenomena yang ada  pada masyarakat Kabupaten Garut.(Wahidah dan Ritonga, 2023)  mengungkapkan bahwa pelaku masyarakat skala kecil sudah sangat ketergantungan pada rentenir karena Bank keliling telah dianggap sebagai suatu alternatif jalan pintas yang  paling mudah dalam berhutang. Adapun  Tujuan dari penelitian ini  adalah untuk memahami dan mengungkap persepsi masyarakat, manfaat  serta pengalamanan psikologis keuangan  masyarakat Kabupaten Garut. Penelitian ini menggunakan pendekatan kualitatif model fenomenologi   yaitu dengan melakukan observasi langsung pada objek penelitian, dialog,wawancara langsung dengan para informan  yaitu para pelaku Masyarakat di Garut. Hasil Penelitian ini menunjukkan bahwa masyarakat umumnya memandang bank keliling secara positif karena akses mudah dan proses pencairan cepat, yang membantu kebutuhan mendesak dan modal usaha kecil dengan syarat ringan. Namun, terdapat dampak negatif, seperti kurangnya pemahaman tentang bunga pinjaman yang bisa menambah beban keuangan jangka panjang. Selain itu, kewajiban pembayaran mingguan dan sistem tanggung renteng menyebabkan konflik emosional antar anggota, serta tekanan psikologis dan ketergantungan yang berisiko pada kesehatan keuangan, terutama jika pinjaman tidak direncanakan dengan matang.
The Influence of Awareness and Knowledge on Taxpayer Compliance in Paying Taxes According to PP No. 55 Of 2022 on MSMEs in Garut District Nurlaela, Lina; Ningsih, Winda
Jurnal Wacana Ekonomi Vol 23 No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3566

Abstract

The aim of this research is to identify and test the impact of taxpayer awareness and knowledge on the level of taxpayer compliance in making tax payments in accordance with PP Regulation No. 55 of 2022 on Micro, Small and Medium Enterprises (MSMEs) in Garut Regency. Primary data is the data used in this research and this research is quantitative. The Garut Pratama Tax Service Office (KPP) is the focus of the research as well as the population in the research. Random technique (random sampling) is a technique used in sampling through questionnaires. In taking samples, the calculations used the Slovin formula, and 100 respondents were successfully selected. This research provides results that partially taxpayer awareness and knowledge positively influences taxpayer compliance in paying taxes in accordance with Government Regulation Number 55 of 2022 for Garut Regency MSMEs. Then taxpayer compliance in making tax payments is influenced simultaneously by the taxpayer's knowledge and awareness in accordance with Government Regulation No. 55 of 2022 on MSMEs.
The Role of The Village Financial System (Siskeudes) in Mediating The Relationship Between The Role of Village Apparatus and The Competency of Village Apparatus Towards Accountability for Village Fund Management Ningsih, Winda; Anggraeni, Windi Ariesti
Jurnal Wacana Ekonomi Vol 23 No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3604

Abstract

The aim of this research is to examine the role of the village financial system in mediating the influence of the role of village officials and the competence of village officials on the accountability of village fund management. This research took place in the context of number-based research using direct information obtained from surveys of respondents. This research used a sample of 30 villages and 90 questionnaires which were distributed to respondents including village heads, village secretaries and village financial leaders. Then the data was analyzed by applying the Partial Least Square (PLS) approach with the Structural Equation Modeling (SEM) model. The findings in this research state that the involvement of village officials, the capacity of village officials, and the village financial system (siskeudes) have a significant impact on accountability in managing village funds. Then siskeudes is also partially able to mediate the interaction between the role of village officials and the competence of village officials towards accountability in managing village funds.
Peningkatan Literasi Keuangan UMKM melalui Pelatihan Harga Pokok Produksi dan Laporan Laba Rugi di Desa Panembong Garut Hamdah, Dida Farida Latipatul; Anggraeni, Windi Ariesti; Ningsih, Winda; Fadilah, Resmi Afifah
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.147

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, including in Panembong Village, Garut Regency, which is known as a center for hijab and knitting production. However, MSME actors in this area still face challenges in accurately calculating the Cost of Goods Sold (COGS) and preparing profit and loss statements. These difficulties have a direct impact on setting rational selling prices and ensuring business sustainability. As a solution, the community service team from Garut University organized intensive training for 30 MSME participants using a participatory approach, including focus group discussions (FGD), material presentations, case studies, and technical mentoring. The training materials covered understanding the concept of COGS, cost classification, preparation of basic profit and loss statements, and hands-on practice using worksheets. The results showed a significant improvement in participants’ understanding of cost concepts and the relationship between COGS and selling price. This activity not only provided knowledge but also enhanced the confidence of MSME owners in making financial decisions. This training served as an important strategy to improve financial literacy and strengthen the competitiveness of MSMEs in the Garut Regency.
Implementasi Sistem Pengendalian Intern Dalam Upaya Mewujudkan Optimalisasi Pendapatan Retribusi Daerah Pada Obyek Wisata Situ Bagendit Kabupaten Garut Ungkari, Marti Dewi; Ningsih, Winda; Dany Merliyana , Reny
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.22-1.2341

Abstract

Various efforts have been made by the Garut Regency Government to transform the city into a tourism destination that attracts visitors. Garut’s tourist destinations have the potential to become leading attractions in West Java, as they offer natural beauty and a refreshing climate. However, the management of Garut Regency’s tourist sites has not yet been optimal, which has affected the achievement of regional retribution revenue targets. Data obtained from the Garut Regency Tourism and Culture Office (Disparbud) indicate discrepancies between the projected regional revenue (PAD) and its realization. The urgency of this study lies in how to optimize regional retribution revenue from tourist sites in Garut Regency, given the current gap between budgeted targets and actual realization. The study aims to examine how internal control systems play a role in mediating the relationship between the utilization of human resources and technology in increasing PAD. This research is classified as quantitative, using primary data collected from respondents, including tourists, the Situ Bagendit Tourism Management Unit (UPT Situ Bagendit), and the Garut Regency Government, with a total of 100 samples. The method employed is Structural Equation Modeling (SEM) analysis using PLS. The findings reveal that the use of technology and human resources influences the Internal Control System, but does not directly affect Regional Original Revenue (PAD). In addition, the use of technology and human resources significantly impacts the implementation of the Internal Control System (SPI).
Transformasi Digital: Pendampingan UMKM untuk Mewujudkan Ekonomi Berbasis Teknologi di Desa Cuanki Kabupaten Garut LH, Dida Farida; Fadilah, Resmi Afifah; Ningsih, Winda; Muharam, Husni
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20776

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan untuk menjawab tantangan adaptasi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap perkembangan teknologi digital yang sangat pesat. Fokus kegiatan ini adalah meningkatkan kapasitas pelaku UMKM di Desa Cuanki, Kabupaten Garut, melalui pendekatan sistematis berupa pelatihan, pendampingan, dan pemberdayaan berbasis digital. Metode kegiatan meliputi sosialisasi, pelatihan penggunaan media digital (e-commerce, media sosial bisnis, dan aplikasi pencatatan keuangan), serta pendampingan intensif berbasis praktik. Hasil kegiatan menunjukkan bahwa terjadi peningkatan signifikan dalam kemampuan digital mitra UMKM, seperti terciptanya akun media sosial bisnis, penggunaan aplikasi akuntansi sederhana, serta penguatan promosi berbasis konten visual. Keberhasilan program ini juga ditunjukkan dengan terbentuknya komunitas digital UMKM sebagai wadah kolaborasi dan keberlanjutan. Program ini mendukung pencapaian Indikator Kinerja Utama (IKU) perguruan tinggi serta sejalan dengan kebijakan Merdeka Belajar Kampus Merdeka (MBKM).
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Garut Anggraeni, Windi Ariesti; Ningsih, Winda; Wahyuningsih, Wahyuningsih; Romdhon, Mochamad
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13931

Abstract

Pengelolaan dana desa merupakan aspek penting dalam tata kelola pemerintahan daerah, di mana akuntabilitas dan transparansi memainkan peran kunci dalam memastikan pemanfaatan sumber daya yang efektif. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh implementasi sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi terhadap akuntabilitas pengelolaan dana desa di desa-desa di Kabupaten Garut. Sampel penelitian ini terdiri dari 100 desa di Kabupaten Garut. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Teknik pengumpulan data meliputi studi kepustakaan dan survei. Jenis data yang digunakan adalah data primer, dengan sumber data yang diperoleh dari penyebaran kuesioner kepada responden. Teknik analisis data untuk pengujian hipotesis adalah SEM-PLS. Hasil penelitian menunjukkan bahwa penerapan sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa.
Co-Authors Anggraeni, Windi Ariesti Dany Merliyana , Reny Erik Kartiko Fadilah, Resmi Afifah Hamdah, Dida Farida Latipatul Kartiko, Erik LH, Dida Farida Lina Nurlaela Merliyana, Reny Dany Muharam, Husni nurlaela, lina Prayoga, Cepi Juniar Romdhon, Mochamad Ungkari, Marti Dewi Wahyuningsih Wahyuningsih Wahyuningsih