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Jurnal Wacana Ekonomi
Published by Universitas Garut
ISSN : 14125897     EISSN : 2715517X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Wacana Ekonomi mengupas dan mendesiminasikan informasi ilmiah/ pengetahuan yang berkaitan dengan ilmu ekonomi sebagai ilmu yang mempelajari perilaku manusia dalam memilih dan menciptakan kemakmuran. Jurnal Wacana Ekonomi merupakan media komunikasi ilmiah dalam pengembangan dan penyebarluasan ilmu yang merupakan hasil-hasil penelitian, kajian, analisis, dan gagasan ilmiah dalam bidang ilmu ekonomi, akuntansi, manajemen, dan bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 247 Documents
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Pengaruh Penerapan Psak 101 Dan Psak 105 Terhadap Kualitas Laporan Keuangan Bpr Syariah (Studi Kasus Pada Bprs Amanah Rabbaniah) Hermansyah Hermansyah; Mochamad Romdhon
Jurnal Wacana Ekonomi Vol 22, No 1 (2022): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i1.2513

Abstract

Dalam analisis ini, kami melihat bagaimana penerapan PSAK 101 dan PSAK 105 memengaruhi kredibilitas catatan keuangan BPR syariah. Faktor penting dalam keandalan catatan keuangan adalah kerangka pelaporan. Menurut PSAK 101, catatan keuangan bank pertanian syariah harus menawarkan analisis sistematis tentang kedudukan dan keberhasilan keuangan mereka. Penelitian ini menggunakan teknik deskriptif dengan strategi kuantitatif, dengan mengambil data dari sumber utama dan sekunder. Analisis data menggunakan uji t dan uji F untuk mengevaluasi hipotesis dan memeriksa tren, korelasi, dan hubungan lain antar variabel. Hasil dari uji t dan uji F menunjukkan bahwa penerapan PSAK 101 dan PSAK 105 yang tidak lengkap dan bersama-sama berpengaruh signifikan terhadap kualitas laporan keuangan BPR syariah. Nilai F yang dihitung adalah 140,913 > 2,650, dan Sig yang sesuai. sama dengan 0,000 0,05, sehingga nilai p uji-t kurang dari 0,05. 
Kontribusi Corporate Governance dan Leverage Pada Tax Avoidance (Perusahaan Manufaktur Sub Sektor Farmasi di BEI) Irma Rosmayati
Jurnal Wacana Ekonomi Vol 22, No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2565

Abstract

Daya optimisme pada perekonomian tahun 2023 dari dua belas subsektor industri yang berekspansi  menyumbang sebesar 80,1% pada kuantitas Produk Domestik Bruto. Industri manufaktur menjadi produk mayoritas tahun 2021 dimana ekspor hingga USD177,10 milyar serta menyumbang 76,49% dari total ekspor nasional sedangkan tahun 2023 berjumlah sebesar 51,3 %. Industri manufaktur berupa 178 perusahaan dalam bentuk tiga sektor pada barang produksi, industri kimia dasar, dan sektor industri lain yang menjadi salah satu sumber penerimaan pajak dengan potensi tersebut maka sektor ini menjadi salah satu unggulan penerimaan pajak nasional . Tujuan Penelitian untuk menggambarkan pengaruh dari corporate governance dan leverage pada tax avoidance perusahaan manufaktur sub sektor farmasi Bursa Efek Indonesia pada tahun 2016-2020 dengan metode kuantitatif deskriptif pendekatan asosiatif. Sampel melalui pendekatan  purposive sampling 7 perusahaan. Teknik analisis data analisis regresi berganda. Hasil menunjukan corporate governance dan leverage berpengaruh terhadap tax avoidance.
Determinant Tourism Toward Sustainability: A Study Of Millennial Generation Of Indramayu Region Helin G. Yudawisastra; Yuti Yuniarti; Suparjiman Suparjiman; Reny Dany Merliyana
Jurnal Wacana Ekonomi Vol 22, No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2489

Abstract

Salah satu faktor penting keberhasilan pariwisata berkelanjutan adalah dukungan masyarakat, khususnya generasi milenial sebagai generasi produktif. Penelitian ini bertujuan untuk memahami faktor-faktor penentu keberlanjutan pariwisata Indramayu dengan menganalisis efek dan manfaat yang dirasakan dari keberlanjutan pariwisata (dari perspektif ekonomi, pasar, dan sosial). Model yang diusulkan menggunakan regresi Partial Least Squares Structural Equation Modeling (PLS-SEM). Metode yang digunakan adalah deskriptif verifikatif menggunakan data primer dengan mengisi kuesioner. Menggunakan sampel sebanyak 200 generasi milenial Indramayu dengan teknik random sampling. Hasil penelitian menunjukkan bahwa nilai-nilai yang dirasakan pariwisata sangat penting untuk mengevaluasi bagaimana pariwisata dikembangkan jika berkelanjutan bagi masyarakat, dan bagaimana hal itu mempengaruhi kualitas hidup penduduk. Studi ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang dapat mempengaruhi sikap masyarakat terhadap pariwisata. Hal ini menyoroti pentingnya memberikan perhatian kepada masyarakat lokal, khususnya generasi milenial, sebagai pemain penting dalam pengembangan pariwisata, terutama di daerah yang ingin meningkatkan perekonomiannya dengan mengembangkan pariwisata berkelanjutan.
Minat Beli Konsumen Produk Kosmetik Revlon Ultra HD Matte Lip Colour di Kota Bandung Ida Farida Oesman; Yupi Yuliawati; Selpi Purnamasari
Jurnal Wacana Ekonomi Vol 22, No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2529

Abstract

Persaingan industri kosmetik di Indonesia semakin pesat diantaranya produk lipstick yang dikeluarkan oleh Revlon yang menawarkan atribut produk beragam. Penelitian ini ditujukan untuk mengetahui gambaran dan pengaruh  minat beli konsumen produk Kosmetik Revlon Ultra Hd Matte Lip Colour di Kota Bandung terhadap faktor lainnya ,dengan sampel sebesar 385 responden. Metode regresi linier berganda (multiple regesion) digunakan untuk mengetahui signifikansi atau pengaruh antara masing-masing variabel independen yaitu kualitas produk, gaya hidup dan harga terhadap variabel dependen yaitu minat beli.  Penelitian ini menghasilkan adanya pengaruh setiap variabelnya baik secara simultan maupun parsial.
Classification of Organic Coffee Consumers Based on Typology of Environmental Strategies with Cluster Analysis Wati Susilawati
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3031

Abstract

In recent years, there has been a growing interest in organic farming among the public, driven by the desire for healthy and environmentally-friendly consumption. Currently, the consumption of organic products has increased in almost all regions and has even spread to countries that were initially only producers and suppliers for Western countries. Indonesia is one of the countries that has recently shown interest in organic products. The aim of this research is to identify consumers of organic coffee products by conducting cluster analysis on a sample of 400 consumers. The results indicate that there are two classifications among the four groups of consumers, namely those belonging to the vocal green consumers, silent green consumers, vocal brown consumers, and silent brown consumers.
The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Khariidatul Bahiyyah; Rita Yuniarti
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

Abstract

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.
Identification of Productivity Factors in Increasing Economic Resilience in West Java Regina Detty; Mohdari Mohdari; Yaya Mulya Mantri; Imam Suharto; Ramayani Yusuf
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3065

Abstract

In employees’ daily activities, productivity is needed; productivity greatly influences the results desired by the company. This study aims to determine the factors affecting productivity to increase West Java's economic growth. Employees in the company will understand their goals, where, and how they match the company's goals. Thus these employees will be able to increase their productivity to achieve goals that are known together. This study uses a descriptive-qualitative research method by conducting descriptive, theoretical studies to collect, summarize and interpret data obtained from previous studies, journals and literature reviews. The results are then processed again to describe conditions or facts in the field to produce a clear, directed and comprehensive picture of the problems. The results shown are factors above 8: 1. Wages 2. Social security and Health 3. Skills and Work Experience 4. Motivation 5. Cooperation between employees 6. Career Path 7. Value and Rewards From the results of the FGD, 23 factors determine productivity. Of the 23 factors, 77 scored heavenly wages, social security and health, skills and work experience, motivation, employee cooperation, career paths, values and awards. By the theory put forward, factors supporting productivity 
The Influence of Perception of Tax System Effectiveness on Compliance of Cibaduyut Shoe SMEs Taxpayers Rakhmadhani, Vania; Napisah, Lilis Saidah
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3076

Abstract

This study aims to determine the extent of the influence of the perception of tax system effectiveness on the compliance of Cibaduyut shoe SME taxpayers. The research method used in this study is descriptive and verification with a survey method. The data used in this study is primary data obtained by distributing questionnaires to 60 SME taxpayers located in Cibaduyut. In this study, data were obtained from the results of questionnaires distributed to 60 Cibaduyut shoe SME taxpayers. The statistical method used is simple linear regression analysis. The results show that the level of perception of tax system effectiveness has an effect on the compliance of Cibaduyut shoe SME taxpayers.
Analysis of Debt Value to Negative Equity at PT Garuda Indonesia (Persero) Tbk Setiawan, Agus; Bahiyyah, Khariidatul; Fitriani, Rani Ligar
Jurnal Wacana Ekonomi Vol 23, No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3631

Abstract

This research aims to analyze the effect of debt value on negative equity at PT Garuda Indonesia (Persero) Tbk. Hypothesis testing is carried out using the t statistical test. The sampling technique used is nonprobability sampling with data taken from the second quarter of 2020 to the third quarter of 2023, when negative equity occurs. The results of the analysis show that the value of debt has a negative effect on negative equity. The new finding in this research is that companies took 25 months to gradually recover from the Covid-19 pandemic. A high debt value causes negative equity, the company obtains more capital from debt because business activity is low. It would be better for companies to increase business activities by increasing flight schedules for profitable routes.
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.

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