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The Influence of Original Regional Income on Regional Expenditures in Regencies/Cities in West Java Province Dede Riswandi
Jurnal Syntax Admiration Vol. 4 No. 10 (2023): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v4i10.753

The Purpose of the research is to know how much the influence of regional original revenue to regional expenditure on the local goverment city/regency in west java province. The research approach used in sample of this research is Budget Realization Report of Local Government in West Java Province. The method used in this research is descriptive and verifikatif method. Data collection techniques are conducted through secondary data, the data obtained from the Badan Pusat Statistik (BPS) in West Java Province.Statistical analysis used in this study is normality test, autocorrelation test, simple linear regression analysis, person correlation analysis, coefficient of determination analysis, and t hypothesis and assisted with data processing using SPSS 25.0 for Windows.The result of the research show that regional original revenue has an effect on regional expenditure on the local goverment city/regency in west java province. The influence of regional original revenue on regional expenditure means that the higher the regional original revenue, the more the regional expenditure will increase.

PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. SINAR NIAGA SEJAHTERA CABANG TASIKMALAYA Setia Rachmanda, Yudi; Riswandi, Dede; Agustian, Aldy; Muhammad Nur Ihsan, Adi
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1675

The purpose of this study is to: 1). Knowing the organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 2). Knowing the performance of employees at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 3). Knowing the influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. The research method used in this study is descriptive and verification methods. Data collection techniques are carried out through field research and literature studies. Data analysis techniques are carried out through the analysis of the Correlation Coefficient to find the value of "r" and analysis of the Coefficient of Determination (KD) to calculate the amount of organizational commitment to employee performance. Whereas to test the hypothesis the "t" test is used. The results showed that organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch belongs to the very good category with a score of 145 upholding tolerance in working and adhering to the norms prevailing in the agency. Employee performance at PT. Sinar Niaga Sejahtera Tasikmalayater Branch includes a very good category with a score of 142 which is supported by an indicator of the quality and quantity of its work. The influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch is 73.78 and is supported by calculated values (9.633)> t table (2.04), then Ho is rejected and Ha is accepted. This means that organizational commitment has a significant influence on employee performance. Keywords: Organizational Commitment and Employee Performance

INFLUENCES OF KNOWLEDGE AND TECHNOLOGY ON STUDENT INVESTMENT INTERESTS: A STRUCTURAL EQUATION MODELING APPROACH Fadilah, Risa Asti Nur; Dadang, Dadang; Ridwan, Rizky; Riswandi, Dede; Astuti, Dewi Ratnasari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

This empirical research at Universitas Cipasung Tasikmalaya explores the impact of investment motivation, foundational investment knowledge, and technological advancement on student investment interest, a critical component in the evolving economic landscape. The primary goal is to analyze how each factor influences students' inclinations toward the capital market, which is increasingly relevant in the modern economic framework. The study sampled 100 students from the Faculty of Economics & Business, surveyed through an online questionnaire during the 2022-2023 academic year. Data were analyzed using a quantitative approach with Structural Equation Modeling (SEM) processed via the SMART PLS application. The findings carry critical educational implications, underscoring the urgent need to integrate comprehensive investment principles and technology-based frameworks into curricula to develop financially literate students. This study serves as an indispensable blueprint for educational institutions and policymakers to design strategies that align with digital market trends, fostering a generation skilled in the digital financial environment. The research provides insights into key factors affecting student investment interest: although investment motivation did not show a significant positive impact, both basic investment knowledge and technological progress significantly enhanced student investment interest. This highlights the importance of educational strategies focused on basic investment literacy and the integration of advanced technology to cultivate more investment-savvy students.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA TASIKMALAYA Setia Rachmanda, Yudi; Zulfikar Bintang Satrio, Muhamad; Agustian, Aldy; Riswandi, Dede
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2031

This study examines the effect of the work environment on employee performance at the Regional Tax and Retribution Management Agency in Tasikmalaya City. A descriptive method with a quantitative approach was used, gathering data through interviews and questionnaires. Data analysis included validity testing via item analysis and product moment formula, reliability with Cronbach's Alpha, correlation coefficient, t-test, simple linear regression, F-test, and coefficient of determination. Results showed a very low correlation (-0.185) between the work environment (X) and employee performance (Y), which was not statistically significant. Regression analysis indicated that the work environment’s effect on performance is minor, as shown by Fcount < Ftable (1.50 < 3.96). The determination coefficient (Kd) was 34.22%, suggesting that 65.78% of employee performance is influenced by other factors. Keywords: Work Environment and Employee Performance

Strategi Keuangan dan Operasional dalam Mendorong Pertumbuhan Laba: Studi pada Sektor Kesehatan Perusahaan Terdaftar di BEI Astuti, Dewi Ratnasari; Aliyah, Irpa Hilmatul; Riswandi, Dede
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.726

The purpose of this study is to determine how capital structure, cash turnover, and inventory turnover influence profit growth, both partially and simultaneously. The sample consists of companies in the healthcare sector from 2019 to 2022. Quantitative data is the type of data used in this research. Secondary data and an associative research type are employed as data sources. This study uses a purposive sampling method to analyze data from 13 companies, resulting in 52 financial reports as the sample. The analysis technique involves multiple regression analysis with the assistance of SPSS version 25. The empirical findings of this study indicate that inventory turnover and capital structure have a positive partial influence on profit growth. However, cash turnover does not explain profit growth. Based on simultaneous testing, capital structure, cash turnover, and inventory turnover collectively have a positive influence on profit growth.

INFLUENCES OF KNOWLEDGE AND TECHNOLOGY ON STUDENT INVESTMENT INTERESTS: A STRUCTURAL EQUATION MODELING APPROACH Fadilah, Risa Asti Nur; Dadang, Dadang; Ridwan, Rizky; Riswandi, Dede; Astuti, Dewi Ratnasari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

This empirical research at Universitas Cipasung Tasikmalaya explores the impact of investment motivation, foundational investment knowledge, and technological advancement on student investment interest, a critical component in the evolving economic landscape. The primary goal is to analyze how each factor influences students' inclinations toward the capital market, which is increasingly relevant in the modern economic framework. The study sampled 100 students from the Faculty of Economics & Business, surveyed through an online questionnaire during the 2022-2023 academic year. Data were analyzed using a quantitative approach with Structural Equation Modeling (SEM) processed via the SMART PLS application. The findings carry critical educational implications, underscoring the urgent need to integrate comprehensive investment principles and technology-based frameworks into curricula to develop financially literate students. This study serves as an indispensable blueprint for educational institutions and policymakers to design strategies that align with digital market trends, fostering a generation skilled in the digital financial environment. The research provides insights into key factors affecting student investment interest: although investment motivation did not show a significant positive impact, both basic investment knowledge and technological progress significantly enhanced student investment interest. This highlights the importance of educational strategies focused on basic investment literacy and the integration of advanced technology to cultivate more investment-savvy students.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA TASIKMALAYA Setia Rachmanda, Yudi; Zulfikar Bintang Satrio, Muhamad; Agustian, Aldy; Riswandi, Dede
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2031

This study examines the effect of the work environment on employee performance at the Regional Tax and Retribution Management Agency in Tasikmalaya City. A descriptive method with a quantitative approach was used, gathering data through interviews and questionnaires. Data analysis included validity testing via item analysis and product moment formula, reliability with Cronbach's Alpha, correlation coefficient, t-test, simple linear regression, F-test, and coefficient of determination. Results showed a very low correlation (-0.185) between the work environment (X) and employee performance (Y), which was not statistically significant. Regression analysis indicated that the work environment’s effect on performance is minor, as shown by Fcount < Ftable (1.50 < 3.96). The determination coefficient (Kd) was 34.22%, suggesting that 65.78% of employee performance is influenced by other factors. Keywords: Work Environment and Employee Performance

TRANSFORMASI LAYANAN SAMSAT: MENAKAR DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR DI TASIKMALAYA Ramdani, Ramdani Al Falah; Zulfikar Bintang Satrio, Muhamad; Setia Rachmanda, Yudi; Agustiana, Aldy; Riswandi, Dede
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i1.2053

The purpose of this research is to find out and analyze the Quality of Service Against Satisfaction of Taxpayers in Payment of Motorized Vehicle Taxes in Samsat, Tasikmalaya Regency. The research method used is descriptive method with quantitative approach. Data collection techniques using interviews, questionnaires, and literature studies. The sampling technique by determining the sample to be taken using the formula proposed by Sugiyono. Based on the results of the study, it is known that the Quality of Service Against Satisfaction of Taxpayers in Paying Taxes on Motorbikes in Samsat Sub-District of Tasikmalaya prefers to agree to the satisfaction of taxpayers. Quality of Service Against Satisfaction Taxpayers are tested using the t test results of a significant correlation and based on F test Quality of Service also has a significant effect on Satisfaction of Taxpayers in Payment of Motorized Taxes on Samsat Tasikmalaya Regency

DETEKSI DINI KECURANGAN PADA PROGRAM KOPERASI MERAH PUTIH: ANALISIS KELEMBAGAAN DESA DAN IMPLEMENTASI MODEL SIPAK Ridwan, Rizky; Riswandi, Dede; Setia Rachmanda, Yudi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i1.2260

The Indonesian government plans to distribute IDR 550 trillion to villages nationwide through the Koperasi Merah Putih (Red and White Cooperative) program, raising serious concerns about institutional readiness and the potential for fraud. Cigalontang Subdistrict in Tasikmalaya Regency, which consists of 16 villages but has only three active cooperatives, exemplifies the limited cooperative infrastructure to manage public funds accountably. This study aims to explore internal control systems, fraud-triggering factors, and the effectiveness of early fraud detection mechanisms in the context of forming village cooperatives. Using a qualitative exploratory approach, data were collected through in-depth interviews, focus group discussions (FGDs), and document analysis. Findings reveal the absence of financial SOPs, transparent reporting, and internal auditing mechanisms in most village cooperatives. Factors such as economic pressure, poor financial literacy, and lack of reporting systems further increase the risk of fraud. As a solution, this study proposes the SIPAK Model (System, Integrity, Reporting, Accountability of Cooperatives) as a framework for developing a community-based early fraud detection system. This model is expected to serve as a policy reference and institutional strengthening strategy for more adaptive and transparent village cooperatives.

Optimalisasi Potensi Kewirausahaan Sosial di Desa Wisata Nagrog Memahami Pola Perjalanan Wisatawan untuk Pengembangan Wisata Pesisir Berkelanjutan Akbar, Taupik; Aditha, Sandy; Ridwan, Rizky; Nurdin, Arif Muhamad; Ihsan, Adi Muhammad Nur; Riswandi, Dede; Rachmanda, Yudi Setia
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v5i3.2577

Latar belakang kegiatan ini berangkat dari permasalahan rendahnya pemanfaatan potensi lokal dan minimnya strategi berbasis data dalam pengelolaan desa wisata. Pengabdian kepada masyarakat ini dilaksanakan di Desa Wisata Nagrog dengan tujuan untuk mengoptimalkan potensi kewirausahaan sosial melalui pemahaman pola perjalanan wisatawan dalam rangka mendukung pengembangan wisata pesisir berkelanjutan. Metode yang digunakan meliputi observasi lapangan, wawancara dengan 8 pelaku wisata dan 3 tokoh masyarakat, serta analisis sederhana terhadap pola kunjungan wisatawan. Temuan menunjukkan bahwa pemahaman perilaku dan preferensi wisatawan mampu membantu masyarakat dalam menyesuaikan produk dan layanan wisata, meningkatkan daya tarik lokal, serta memperluas peluang usaha. Selain itu, hasil kegiatan ini juga memperlihatkan peningkatan kesadaran masyarakat terhadap pentingnya sinergi antara potensi budaya, alam, dan pengelolaan ekonomi kreatif. Simpulan dari kegiatan ini menegaskan bahwa pengembangan desa wisata berbasis kewirausahaan sosial dapat menjadi strategi efektif dalam membangun keberlanjutan pariwisata sekaligus meningkatkan kesejahteraan masyarakat.

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