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All Journal Jurnal Ekonomi Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Wahana Pendidikan Jurnal Pengabdian Masyarakat Nusantara Journal of Research in Social Science and Humanities Indonesian Journal of Social Science Research Jurnal Bina Bangsa Ekonomika Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat WELFARE Jurnal Ilmu Ekonomi International Journal of Sharia Business Management Cendekia: Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Pengabdian Siliwangi
Paturochman, Iwan Ridwan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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Analisis Potensi Pajak Hiburan serta Dampaknya terhadap Pendapatan Asli Daerah Kota Tasikmalaya Paturochman, Iwan Ridwan
WELFARE Jurnal Ilmu Ekonomi Vol 1, No 2 (2020): November
Publisher : Jurusan Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.075 KB) | DOI: 10.37058/wlfr.v1i2.2093

Abstract

One of the efforts to create a broad, real and responsible regional autonomy is to finance government and regional development originating from Local Government Revenue (PAD), so that various efforts are needed to increase it. The purpose of this study is to determine the potential for entertainment tax, growth and contribution of entertainment tax and to determine the effect of entertainment tax on local revenue. The research method used is a survey method with a research sample of 36 taxpayers and data analysis using descriptive analysis. The results showed that the potential amount of entertainment tax was IDR 84,345,000 per month or IDR 1,012,140,000 per year. The growth and contribution of entertainment tax during the period 2010 - 2018 were 40.91% and 2.71%, respectively. Entertainment tax has a significant and positive effect on local revenue. Salah satu upaya untuk mewujudkan otonomi daerah yang luas, nyata dan bertanggungjawab adalah dengan melakukan pembiayaan pemerintah dan pembangunan daerah yang berasal dari Pendapatan Asli Daerah (PAD), sehingga perlu dilakukan berbagai upaya untuk meningkatkannya. Tujuan dari penelitian ini adalah untuk mengetahui potensi pajak hiburan, pertumbuhan dan kontribusi pajak hiburan serta mengetahui pengaruh pajak hiburan terhadap pendapatan asli daerah. Metode penelitian yang digunakan adalah metode survei dengan sampel penelitian sebanyak 36 wajib pajak serta analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan besaran potensi pajak hiburan yakni sebesar Rp84.345.000 perbulan atau Rp1.012.140.000 pertahun. Pertumbuhan dan kontribusi pajak hiburan selama kurun waktu 2010 – 2018, masing-masing 40,91% dan 2,71%. Pajak hiburan berpengaruh positif signifikan terhadap pendapatan asli daerah. 
Penggunaan Metode Project Based Learning (PJBL) dalam Peningkatan Daya Analisis Peserta Didik pada Mata Pelajaran PPKN di SMA Negeri 10 Tasikmalaya Gustaman, Randy Fadillah; Saputra, Kosasih Adi; Paturochman, Iwan Ridwan
Wahana Pendidikan Vol 10, No 2 (2023): Agustus
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jwp.v10i2.10072

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penggunaan model PjBL pada mata pelajaran PPKN untuk meningkatkan daya analisis peserta didik. Penelitian  ini  menggunakan  metode  penelitian  deskriptif  kualitatif. Teknik  pengumpulan  data  pada  penelitian  ini  yaitu  dengan  melakukan  observasi,  wawancara  dan  dokumentasi. Hasil penelitian menunjukan bahwa pelaksanaan  model  pembelajaran  PjBL  di  SMA  10  Tasikmalaya  pada  dasarnya  telah  dilaksanakan  dengan  konsep  pemilihan  tema-tema  projek  yang  sudah  sesuai  dengan  materi  pembelajaran.  Tema-tema  yang  di  pilih  tentunya  sudah  berdasarkan  dari  kesepakatan  musyawarah  guru  mata  pelajaran  PPKn  di  SMA  10  Tasikmalaya.  Penerapan  Model  pembelajaran  PjBL  pada  dasarnya  telah  dilaksanakan  dan  cukup  mampu  merangsang  peserta  didik  untuk  lebih  komprehensif  dalam  menganalisis  sebuah  permasalahan  dalam  mata  pelajaran  PPKn,  hal  tersebut  dibuktikan  dengan  kualitas  analisis  hasil  laporan  projek  dan  pemaparan  langsung  peserta  didik.  Adapun  kendala  yang  di  hadapi  dalam  pelaksanaan  model  pembelajaran  PjBL  di  SMA  10  Tasikmalaya  diantaranya  adalah  1)  Kurangnya  sosialisasi  model  pembelajaran  PjBL  kepada  guru  di  SMA  10  Tasikmalaya,  2)  Sumber  belajar  peserta  didik  yang  belum  cukup  memadai  sebagai  penunjang  pelaksanaan  Model  pembelajaran  PjBL.
Challenges and Opportunities in Implementing Sharia Principles in Business Management Talib, Ahmad; Paturochman, Iwan Ridwan; Ansyori, Ahmad; Al-Amin, Al-Amin
International Journal of Sharia Business Management Vol 3 No 1 (2024): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijsbm.v3i1.201

Abstract

The integration of Sharia principles into business management represents a burgeoning field of interest in both academic and practical realms. This paper delves into the multifaceted challenges and opportunities encountered in aligning business operations with Sharia mandates. Sharia, grounded in ethical imperatives, seeks to promote justice, transparency, and social welfare when applied to business practices. While the integration of Sharia principles is observed across Islamic economies and increasingly within Western contexts, challenges abound. These include regulatory barriers, market competition, lack of awareness, and interpretation difficulties, all requiring serious attention for successful implementation. Despite these challenges, embracing Sharia principles unveils substantial opportunities. It opens avenues for tapping into Islamic finance markets, enhances brand loyalty, and fosters improved stakeholder relationships. Moreover, it contributes to societal well-being by promoting ethical behavior and social responsibility. A comparative analysis, whether empirical or through literature review, offers insights into the effectiveness and acceptance of Sharia compliance in business management, guiding strategic decision-making for organizations seeking to blend profitability with ethical principles.
PERLINDUNGAN HUKUM TERHADAP DEBITUR PADA LAYANAN PINJAMAN UANG BERBASIS FINANSIAL TEKNOLOGI DALAM PERSPEKTIF HUKUM PERDATA Paturochman, Iwan Ridwan; Hayati, Jurni; Sani, Ageng Asmara
Jurnal Ekonomi Manajemen Vol 9, No 2 (2023): November 2023
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v9i2.8626

Abstract

This research is motivated by the existence of problems in society that are difficult to solve. On the one hand, the community's economic downturn has resulted in them looking at other types of illegal loans. On the other hand, fintech actors take advantage of the situation and conditions of society so that they are trapped by debts and receivables with abnormal interest. Collection methods that are beyond humane limits are disturbing the people who use these loans. Therefore, the author must carry out further studies regarding legal protection for debtors who use illegal online money lending services. The aim of this research is to analyze and examine legal protection for debtors in illegal online money lending services. To analyze and study the legal settlement process undertaken by debtors in Illegal Online money lending services. The method used is normative juridical. The normative juridical approach method is a legal research technique that involves examining library materials (secondary data) using a statutory approach, namely an approach that uses statutory regulations which are useful as a research medium. Apart from that, it uses a conceptual approach, which requires legal concepts as a starting point for research into current legal problems.
PROBLEMATIKA PEMBELAJARAN BERBASIS PROJECT PADA MATA PELAJARAN PPKN DI JENJANG PENDIDIKAN DASAR Fadillah, Randy; Saputra, Kosasih Adi; Paturochman, Iwan Ridwan; Sirait, Budi Chrismanto
Cendekia: Jurnal Pendidikan dan Pemberdayaan Masyarakat Vol 1 No 4 (2023): CJPPM Desember 2023
Publisher : CV Bayfa Cendekia Indonesia Bekerjasama dengan Jurusan/ Program Studi Pendidikan Masyarakat FKIP Universitas Siliwangi

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

Abstract

Abstract. This research identifies several problems in the implementation of project-based learning at the basic education level, especially in the subject of Pancasila and Civic Education (PPKn). One of the problems that arises is the limited learning time. Project-based learning requires more time, as students have to develop their projects gradually. To overcome this problem, it is necessary to identify efficient ways to organize learning time and resources. Lack of student engagement is also an issue. Lack of motivation, skills or previous experience in project-based learning can lead to low student engagement. Therefore, more engaging learning strategies that focus on students' interests and provide appropriate support are needed to overcome these barriers. This research was conducted using a qualitative approach, by collecting data from interview scripts, field notes, personal documents, memo notes, and official documents. The focus of this research is the project-based learning process in Civics subjects at the primary education level. The steps of data analysis include data reduction, categorization, presentation, and conclusion making. Thus, this research aims to provide better insights in overcoming problems in project-based learning at the primary education level. Keywords: Project-based Civics, Project-based Learning Methods, Project Citizen.
Building A Predictive Model for Student Decisions: The Role of Investment Understanding, Herding Behavior and Risk Tolerance Mulyani, Elis Listiana; Rahmani, Dede Arif; Kurniawan, Dian; Paturochman, Iwan Ridwan; Rinandiyana, Lucky Radi; Badriatin, Tine
Indonesian Journal of Social Science Research Vol 5 No 2 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.02.12

Abstract

Various factors influence the investment decisions of Siliwangi University students, such as their understanding of investment and herding behavior, and risk tolerance. So the problem formulation in this study is about how the effect of investment understanding on student investment decisions in the capital market, how the effect of herding behavior on student investment decisions in the capital market, how the effect of Risk Tolerance on student investment decisions in the capital market, how the effect of investment understanding, herding behavior and Risk Tolerance on student investment decisions in the capital market. While the purpose of this study is to identify and describe the effect of investment understanding on student investment decisions in the capital market, the effect of herding behavior on student investment decisions in the capital market, the effect of risk tolerance on student investment decisions in the capital market, and the combined effect of investment understanding, herding behavior, and risk tolerance on student investment decisions in the capital market. This research uses a descriptive method with a verification approach. The data collection technique was carried out through a questionnaire as primary data. The results of the study will be analyzed using correlation analysis, determination, and F test.
Buying And Selling Transactions On Social Media Are Prohibited: Review Of The Law Of Buying And Selling Between Justice, Welfare And Human Rights Riduwansah, Riduwansah; Paturochman, Iwan Ridwan; Zulqarnain, Zulqarnain; Muktar, Muktar; Fathmi, Indriya
Journal of Research in Social Science and Humanities Vol 4, No 1 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i1.86

Abstract

Technology has greatly influenced commercial activity, particularly in the area of electronic commerce, where products or services can be promoted, marketed, sold and purchased electronically. While this has brought many benefits, it has also raised concerns regarding violating Consumer Rights. Law No. 8 Year 1999 aims to ensure legal certainty in e-commerce transactions. This article discusses the regulation of the legal protection of consumers in e-commerce transactions and the problems that it is facing. The research method is based on a normative legal approach. Written law and literature are examined and related to real events. The analysis conducted is descriptive, collecting data and relating it to real events. It is concluded that consumer protection regulations have not been effective in preventing fraud committed by economic actors in electronic transactions. In order to prevent crimes committed by economic actors and to provide a legal umbrella for consumers, the existence of a consumer protection law is expected.
Membuka Akses Generasi Zenial Dengan Meningkatkan Literasi dan Keterampilan Investasi Melalui Pembentukan Galeri Edukasi Kurniawan, Dian; Fahmi, Annas Syams Rizal; Budiman, Asep; Mulyani, Elis Listiana; Paturochman, Iwan Ridwan; Kurniawati, Ane; Rinandiyana, Lucky Radi; Badriatin, Tine
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3170

Abstract

Generation Z has great potential to change the economy, but low literacy and investment skills can hinder their ability to achieve financial independence and manage their finances effectively. Therefore, the aim of this service is to provide literacy related to finance and investment to help them manage their finances wisely, fundamentally change their views on finances, and enable them to make smarter investment decisions and build a more stable and financial future. sustainable. The methods used in this service include the establishment of an Education Gallery which is designed to provide information, training and resources related to financial literacy and investment. This gallery will hold various activities such as seminars, Focus Group Discussions, as well as provide educational material that is easily accessible and understood by generation Z. The targeted output of this service is increasing the level of literacy and investment skills among generation Z. With the hope that after participating in this program, generation Z will be able to understand the concept of financial management, the basic concepts of investment, understand the risks and opportunities in investing, and be able to make better financial plans for their future. Thus, through innovative and sustainable approaches such as the establishment of the Education Gallery, this community service aims to make a significant contribution in improving the welfare and financial sustainability of generation Z, as well as strengthening the economic foundation of society as a whole, This can be seen from the results of the post-test of participants after taking part in the training, their understanding of investment has increased.
PENGEMBANGAN POTENSI WISATA AIR DUSUN PANGANCRAAN SEBAGAI DESTINASI WISATA UNGGULAN PENGGERAK EKONOMI LOKAL Rusliana, Nanang; Susilo, Ignatia Bintang Filia Dei; Paturochman, Iwan Ridwan; Kadarisman, Encang; Rudiana, Dedi
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Oktober 2024
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v7i2.9595

Abstract

This community service program aimed to optimize the water tourism potential of Pangancraan Hamlet, Cijulang, Pangandaran as a driving force of the local economic growth. Despite its natural beauty, which is ideal for river tubing, the tourism sector remains underdeveloped due to limited promotion, uncoordinated tourism management, and declining community enthusiasm for managing tourism activities. Revitalization of the "Cijoelang Rafting" attraction will open up greater local economic opportunities and improve the well-being of the community, while also preserving the environment and local culture. The implementation of the program included four stages: preparation, implementation of counseling, monitoring, and forming an implementation agreement for community partnership programs (fostered villages) with Siliwangi University. The program included outreach efforts to rekindle the community spirit and raise awareness of the importance of effective tourism management. By using a participatory approach that involved the community in decision-making and project implementation, the program sought to ensure the sustainability of tourism management in Pangancraan Hamlet. The participants in the outreach program came from various generations and communities, ensuring that people from all segments of society could gain valuable experiences and insights that could be shared with other group members. Throughout the activity, the participants were actively engaged in interaction and communication.
GREED, OPPORTUNITY, PRESSURE, DAN PENGENDALIAN INTERNAL DALAM KONTEKS FINANCIAL STATEMENT FRAUD Paturochman, Iwan Ridwan; Nugraha, Cindera Syaiful; Yuliani, Novi Mela
Jurnal Ekonomi Manajemen Vol 10, No 2 (2024): November 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v10i2.12976

Abstract

This study investigates the factors that can trigger financial statement fraud, focusing on four key elements: greed, opportunity, pressure, and the effectiveness of the internal control system in the company. The aim is to obtain empirical evidence regarding the influence of these factors on financial statement fraud. The research employs a descriptive quantitative approach, utilizing primary data collected through questionnaires distributed to employees of PT. BNI Persero, Tbk., Tasikmalaya Branch, using a Likert scale. A total sample of 50 employees who have worked for at least two years was selected through a total sampling technique. Data analysis was conducted using multiple linear regression. The results reveal that greed, opportunity, pressure, and internal control effectiveness simultaneously have a significant impact on financial statement fraud. Partially, greed, opportunity, and internal control effectiveness positively influence financial statement fraud, while pressure has a negative effect.
Co-Authors Al-Amin, Al-Amin Ansyori, Ahmad Asep Budiman Badriatin, Tine Dede Arif Rahmani Fadillah, Randy Fahmi, Annas Syams Rizal Fathmi, Indriya Gustaman, Randy Fadillah Hanapia, Asep Yusup Jumri Jumri, Jumri Jurni Hayati Kadarisman, Encang Kurniawan, Dian Kurniawati, Ane Lucky Radi Rinandiyana Mubarok, Agus Triana Muhammad Agus Muljanto Muhammad Aliyuddin Muktar, Muktar Mulyani, Elis Listiana Muzaki, Rizki Ali Nugraha, Cindera Syaiful Riduwansah, Riduwansah Rosidah, Euis Rudiana, Dedi Rusliana, Nanang Sani, Ageng Asmara Saputra, Kosasih Adi Sirait, Budi Chrismanto Susilo, Ignatia Bintang Filia Dei Yogaswara, Angga Yuliani, Novi Mela Zulqarnain Zulqarnain, Zulqarnain