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All Journal Coopetition : Jurnal Ilmiah Manajemen Journal of Business, Accounting and Finance SINTESA
Fahrul Alam Masruri
Universitas Sebelas April
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Faktor Kunci Peningkatan Daya Saing Pariwisata: Analisis Travel and Tourism Competitiveness Index di Kabupaten Sumedang Nugrahana Fitria Ruhyana; Hadi Ferdiansyah; Fahrul Alam Masruri
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i3.3837

Abstract

Disrupsi sektor pariwisata perlu diukur untuk meningkatkan daya saing pariwisata. Penelitian ini bertujuan untuk memetakan daya saing pariwisata dengan pilar Travel and Tourism Competitiveness Index (TTCI) pasca pandemi Covid-19. Dari 14 pilar TTCI yang dirilis World Economic Forum, hanya digunakan 8 pilar dengan 56 indikator yang relevan dengan kondisi dan ketersediaan data di level desa. Penelitian ini menggunakan metode mix method dengan pendekatan sequential explanatory design. Data menggunakan data potensi desa dari Badan Pusat Statistik tahun 2018, 2019, dan 2021. Unit analisis terdiri dari 270 desa dan tujuh kelurahan di Kabupaten Sumedang. Hasil penilaian komposit dari semua indikator dan pilar TTCI menunjukkan perbedaan mencolok pada pilar kelestarian lingkungan, yang telah meningkat sangat tinggi dibandingkan sebelum pandemi Covid-19. Hasil skoring TTCI telah memetakan aspek potensi, keunggulan, dan kelemahan ditinjau dari delapan pilar daya saing pariwisata baik di tingkat desa, kecamatan, maupun kabupaten. Penelitian ini menyajikan data riil potensi desa untuk meningkatkan daya saing pariwisata dengan menggunakan parameter TTCI, dan dapat menjadi acuan bagi stakeholder untuk melakukan perbaikan pada wilayah yang menjadi prioritas pengembangan pariwisata, khususnya menghadapi pasca pandemi Covid-19. Pilar sumber daya manusia yang menurun di masa pandemi, memerlukan perhatian para pemangku kepentingan, khususnya dalam pengembangan wilayah prioritas pariwisata.
The Effect of The Effectiveness of Market Retribution Management on Increasing Regional Retributions in Sumedang Regency Susanti Suhendar; Fahrul Alam Masruri; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the effect of the effectiveness of market retribution management on increasing regional levies at Bappenda Sumedang Regency. The method used in this study is a quantitative method with a survey research method approach. The population in this study were 87 market levy taxpayers. The data sources used were primary data and secondary data. Data collection techniques were obtained from questionnaires (google form) and from literature studies. Data analysis methods used data quality test, coefficient analysis, analysis simple linear regression, and hypothesis testing processed using the SPSS 25 application. The results of this study indicate that the Effectiveness of Market Retribution Management has a positive and significant effect on increasing regional or individual fees partially or individually, this is indicated by the value of t_count 4,588> t_table 1,988 with a significance level 0.000 <0.05
The Effect of Taxpayer Awareness and Sanctions on Land and Building Taxpayer Compliance Hanny Williyany; Fahrul Alam Masruri; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The background of writing this thesis is the lack of awareness and knowledge of land and building tax sanctions in South Sumedang District. The object of research is South Sumedang District. This study aims to determine how the influence of awareness and sanctions on the compliance of land and building taxpayers in South Sumedang District. The method used in this research is quantitative method. The data collection technique used a questionnaire with a total of 100 samples. The method of determining the sample uses probability sampling using the Slovin formula. The results of this study indicate that the taxpayer awareness variable has a significant effect on land and building taxpayer compliance and has a significant effect with a Tcount of 3.050 > Ttable 1985. The sanctions variable has a significant effect on the compliance of the Land and Building taxpayers and has an effect with Tcount 3.081 > Ttable 1.985 and simultaneously the taxpayer awareness and sanctions variables have a significant effect on the compliance of land and building taxpayers in South Sumedang District and have an effect with Fcount 6.230>Ftable 3.091 and give an effect of 43.1% and 100%-43.1% = 56.9% influenced by other factors that are not included in the research variables
The Effect of Return on Assets and Operating Costs of Operating Income (BOPO) on the Profit Sharing Rate of Mudharabah Deposits At Bank BRI Syariah Period 2017-2020 Risma Nur’amalia; Fahrul Alam Masruri; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The research method used is the Quantitative method with Multiple Linear Regression model with data processing using SPSS 26. The data used in this study were obtained from the monthly financial statements of BRI Syariah through the website. The results showed that the Return on Assets (ROA) had a partial effect on the Profit Sharing Rate for Mudharabah Deposits, and there was an Operating Cost of Operating Income that had a negative and significant effect on the Profit Sharing Rate for Mudharabah Deposits, and it was proven that the Return on Assets (ROA) and Operating Costs of Income Operational (BOPO) simultaneously affects the rate of profit sharing for mudharabah deposits. It can be concluded that Return on Assets (ROA) has a positive effect on the rate of profit sharing on mudharabah deposits. And the operational cost of operating income has a negative effect on the rate of profit sharing on mudharabah deposits at BRI Syariah Bank. Thus, the management needs to pay attention to the Operational Cost of Operating Income (BOPO) owned
The Effect of the Internal Control System on the Effectiveness of Collection of Parking Retributions at the Majalengka Regency Transportation Service Novelia Adzani Dirgajayanti; Fahrul Alam Masruri; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine: (1) To find out whether the internal control system in the Department of Transportation affects the collection of parking fees in Majalengka Regency, (2) To find out how effective the collection of parking fees by the Department of Transportation (Dishub) of Majalengka Regency is. The type of research used is a quantitative method with a survey approach. The results of this study indicate that (1) the Internal Control System has a significant and significant effect on the Effectiveness of Collection of Parking Retribution as indicated by the correlation coefficient value of 0.283, the significance value is less than the critical value, namely 0.050 or (0.013 <0.05) and the t-count value is 2.538. ttable is greater than 1,994, (2) the Internal Control System also has a correlation with the Effectiveness of Collection of Parking Retribution as indicated by the coefficient value of 0.283. Then the magnitude of the correlation between the Internal Control System and the Effectiveness of Collection of Parking Retribution when the Internal Control System remains is (0.283) x 100% = 28.3%
The Effect of the Use of Information Technology (Tapping Box) and Taxpayer Awareness on Taxpayer Compliance in Paying Restaurant Tax in Sumedang Regency Nitha Dwi Afianti; Fanji Farman; Fahrul Alam Masruri
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The core of the research problem is the not yet optimal use of information technology (Tapping Box) and taxpayer awareness of taxpayer compliance in paying restaurant taxes. This research aims to determine the effect of the use of information technology (Tapping Box) and taxpayer awareness on taxpayer compliance in paying restaurant taxes in Sumedang Regency. The method used is quantitative research with a survey approach. The sample used the saturated sampling method which was carried out on 59 restaurant taxpayer respondents who had been installed with the Tapping Box. The data used are primary data collected through the distribution of questionnaires. The data analysis technique used is MSI, simple regression analysis, multiple regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results show that partially the use of information technology (Tapping Box) has a positive effect on taxpayer compliance resulting in tcount 3,271 > ttable 2,003 and taxpayer awareness has a positive effect on taxpayer compliance resulting in tcount 3,756 > ttable 2,003. Simultaneously, the use of information technology (Tapping Box) and taxpayer awareness has a positive effect on taxpayer compliance resulting in Fcount 8,631 > Ftable 3,16. The use of information technology (Tapping Box) and taxpayer awareness has an effect on taxpayer compliance by 23,6%.
The Effect Of Tax Extensification On Rural And Urban Land And Building Tax Revenue (PBB P2) On The Regional Income Management Agency (Bappenda) Sumedang Regency Ani Sopiyani; Fahrul Alam Masruri; Apiatno
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This research aims to know how to much the influence of tax extensification has on land and building tax revenues at the Regional Revenue Management Agency of Sumedang Regency. The method used in the preparation of this thesis is a descriptive quantitative method with a survey approach. The sample taken in this study used a saturated sampling method which was conducted on 20 respondents from the data collection and assessment section of the Tax Office of the Regional Revenue Management Agency of Sumedang Regency. The data collection techniques used were field research, questionnaires, observation and literature study. The testing technique used is validity test, reliability test, normality test, simple regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that the tax extensification in Sumedang Regency is very good with a total score of 861 or 86,1% Land and building tax revenue in Sumedang Regency is very good with a total score of 896 or 89,6%. The effect of tax extensification on rural and urban land and building tax revenues in Sumedang Regency is 27.9% and there are still 72.1% other factors. The results of the hypothesis test turned tcount > ttable or 2,637 > 1.7406. From these results it can be said that there is a significant effect between tax extensification on land and building tax revenues in rural and urban areas.
The Influence Of Taxpayer Awareness And Administrative Sanctions On Restaurant Taxpayer Compliance Fahrul Alam Masruri; Iis Iis Istikomah
SINTESA Vol. 13 No. 2 (2022): SINTESA
Publisher : SINTESA

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Abstract

This research is motivated by the disobedience of restaurant taxpayers in paying their tax obligations based on the amount of restaurant tax arrears in 2017-2021. This study aims to determine how much influence Taxpayer Awareness and Administrative Sanctions have on Taxpayer Compliance. The research method used by the researcher is a survey method with a quantitative approach. Data were collected using a disproportionate stratified random sampling technique by distributing questionnaires to 99 restaurant taxpayers as samples. The data analysis techniques used in this study are normality test, multiple linear regression analysis, product moment correlation, coefficient of determination test, hypothesis testing t-test and F-test using the IBM SPSS Version 25 program. The results of this study indicate that: (1) Taxpayer awareness has a positive and significant effect on Restaurant Taxpayer Compliance, with a regression coefficient value of 0.776, a value of tcount> ttable (5.521>1.985) with a significant value of 0.000<0.05. (2) Administrative Sanctions have a positive and significant effect on Restaurant Taxpayer Compliance, with a regression coefficient value of 0.225, a value of tcount>ttable (2.752>1.985) with a significant value of 0.007<0.05. (3) Taxpayer Awareness and Administrative Sanctions have a positive and significant effect on Restaurant Taxpayer Compliance, with a value of Fcount>Ftable (29.306>3.09), with a significant value of 0.000<0.05.
Co-Authors Ani Sopiyani Apiatno Fanji Farman Gunawan Wibisana Hadi Ferdiansyah Hanny Williyany Iis Iis Istikomah Lilis Kartika Nining Kurniasih Nitha Dwi Afianti Novelia Adzani Dirgajayanti Nugrahana Fitria Ruhyana Risma Nur’amalia Susanti Suhendar