Eti Kusmiati - Academia.edu (original) (raw)

Papers by Eti Kusmiati

Research paper thumbnail of From TED to Fintech: Mining Speaker Sentiments for Insights into The Future of Finance

Research Article, 2024

This research explores the diverse perspectives of TED Talks speakers on Fintech and its role in ... more This research explores the diverse perspectives of TED Talks speakers on Fintech and its role in the future of finance. This study utilizes opinion mining and InfraNodus to identify trends, similarities, differences, and viewpoints that emerged in TED Talks talk's discussions about Fintech on YouTube. The methodology involves analyzing opinions expressed by TED Talks speakers on YouTube channels using opinion mining techniques and InfraNodus tools to structure and deepen understanding of the speaker's point of view. By examining these perspectives, this study aims to enrich the understanding of how Fintech permeates culture and influences financial perspectives. The study results classified opinions into four main categories: Fintech Access, Banking Simplify, Trust Business, and AI Transaction, which helped identify critical themes in TED Talks discussions on Fintech. These findings reflect the importance of increased access to financial services, banking innovation, and positive changes in financing. The study's implications include insights for policymakers, regulators, and industry stakeholders to develop frameworks that support financial technology development while ensuring consumer protection and security.

Research paper thumbnail of Digital Transformation in the Accounting Field from the Perspective of Literature Review and Factor Analysis

Research article, 2024

Accounting has recently experienced dynamic changes both in terms of knowledge, profession, and o... more Accounting has recently experienced dynamic changes both in terms of knowledge, profession, and other aspects. In the current era of digital transformation, accounting science is developing rapidly and is required to continue to adapt. The scope of research related to digital accounting can be expanded to evaluate and develop digital accounting, both for business and non-business entities. This research aims to determine the extent of the development of publications related to digital accounting and to determine the determinant factors that encourage the formation of digital accounting topics. This research used a quantitative descriptive method with a bibliometric approach using the VOSviewer tool, and then continued with a quantitative approach using exploratory factor analysis (EFA). Secondary data published in Scopus-indexed scientific journals were used, and primary data were obtained from the results of questionnaires distributed to 100 respondents. The results of the research indicated that subjects related to digital accounting were divided into 3 clusters consisting of 30 factors. From these results, exploratory factor analysis (EFA) was then carried out to produce 8 factors that emerged from the reduction process of 30 factors related to digital accounting. This research reveals emerging trends through analysis of keywords and subjects frequently used by researchers. It also contributes to the progress of science and technology. For future research, this research can be used as a reference, evaluation, and development of knowledge on previously studied research topics.

Research paper thumbnail of A Different Perspective on Fraud for Sustainable Accounting: Bibliometric and Factor Analyses

Research Article, 2024

The deliberate act of manipulating, concealing, falsifying, or altering financial statements by a... more The deliberate act of manipulating, concealing, falsifying, or altering financial statements by a person or organization to gain financial or non-financial gain is known as accounting fraud. This research aims to determine trends over the last ten years using bibliometric analysis with the VOSviewer tool. From the results of the bibliometric analysis, we then proceed with the Exploratory Factor Analysis (EFA) method. The results of the bibliometric analysis produced 5 clusters with 129 keywords, with the first cluster producing 50 items, the second cluster containing 37 items, the third cluster containing 29 items, and the fourth and fifth clusters containing 13 and 1 items, respectively. At the EFA stage, ten reduction factors comprised an individual response, time and experience, policy impact, corruption, audit effectiveness, profits, compliance, motivation, competence, and reliability of financial reports.

Research paper thumbnail of Cosmetic Products with Halal Labels to Generation Z Does it Matter

El-Qish: Journal of Islamic Economics , 2024

The demand for halal products in Indonesia is increasing and expanding. Not only for food product... more The demand for halal products in Indonesia is increasing and expanding. Not only for food products but has expanded to other product categories such as cosmetics, pharmaceuticals, financial services, and tourism. Indonesia is one of the cosmetic markets that are quite large so the business is prospective and promising. The potential of this domestic market includes the increasing number of young population or generation Z. This study aims to further analyze the factors that drive the behavior of consumers of generation Z towards purchasing decisions of halal cosmetic products. This study uses a qualitative approach with a descriptive survey technique. The analysis was carried out on primary data obtained from interviews with informants. From the predetermined criteria, 15 women were obtained as informants. Findings. The results of the study found that the consumption pattern of cosmetics in Generation Z was driven by product quality, price, halal labels, and brand ambassadors. Further findings state that although generation Z knows and believes in the truth in religion, these beliefs and knowledge are not internalized in consuming halal cosmetics.

Research paper thumbnail of Corporate social responsibility disclosure based on Shariah enterprise theory

Routledge eBooks, Apr 8, 2021

Research paper thumbnail of A study on the determinants of successful performance of Indonesian cooperatives

International Journal of Social Economics

PurposeThe purpose of this study is to look at the factors that influence the success of Indonesi... more PurposeThe purpose of this study is to look at the factors that influence the success of Indonesian cooperatives.Design/methodology/approachThis study employs a two-stage quantitative approach. Exploratory factor analysis (EFA) is used to determine the factors in the first step. The next step is to conduct a multivariate regression analysis to determine the impact of these factors on the cooperative success variable in Indonesia.FindingsThe components produced include Member Participation, Membership, Cooperative Governance Structure, Board of co-ops, Vertical Integration, Collective Action and Transaction Cost, according to the EFA results. A further study utilizing multiple regression techniques reveals that four elements, namely Member Participation, Board of Coops, Vertical Integration and Collective Action, have a major impact on the performance of Indonesian cooperatives.Research limitations/implicationsGeneralizations are impossible because of the small sample size and restri...

Research paper thumbnail of Author response for "A study on the determinants of successful performance of Indonesian cooperatives

Research paper thumbnail of MSME Clusterization Using K-Means Clustering in Garut Regency, Indonesia

Review of Integrative Business and Economics Research, 2023

Clusters are groups of activities consisting of core industries, related industries, supporting i... more Clusters are groups of activities consisting of core industries, related industries, supporting industries, and supporting and related economic activities, which are interrelated and mutually supportive. This study aims to cluster micro, small and medium enterprises (MSMEs) in Garut Regency based on their similarity of attributes attached to the factors. These aspects include a taxpayer identification ownership, business license ownership, total net worth, total capital, number of employees, total business volume, product certification, product license, and brand. Clusterization has an important urgency for the development of MSMEs. Clustering can help group MSMEs into groups that are easier to analyze and make the right decisions to increase the efficiency and competitiveness of MSMEs. In addition, the application of clustering for MSMEs can have positive implications such as identifying the characteristics of MSMEs, developing appropriate marketing strategies, improving product or service quality, collaboration and information exchange, and access to resources. This can help MSMEs to increase their efficiency and competitiveness in the market. After data screening, the sample of MSMEs was analyzed using K-means clustering analysis and the help of RapidMiner 5.3 software. There were six iterations conducted before the data position value was stable, with the results revealing three MSME clusters. Cluster 2 had the highest percentage of MSMEs, with 84%. Cluster 1 had a higher percentage of MSMEs with ownership of business license numbers than Clusters 2 and 3. Cluster 3 had a larger and more significant number of MSMEs and a larger total net worth and ownership of product and brand licenses than the other clusters, while Cluster 2 showed an intermediate profile in almost all factors. The study results provide an overview of the local government in adopting cluster formation policies in Garut Regency.

Research paper thumbnail of Smartphone Technology for Household Management

Jurnal Organisasi dan Manajemen

Purpose – Technology adoption is commonplace in household management to, among others, save time ... more Purpose – Technology adoption is commonplace in household management to, among others, save time and effort in completing household chores today. This is marked by the burgeoning use of various household tools for cooking, washing, and the use of cell phones. This study aimed to analyze the behavior of household technology users and its effect on household management productivity. Methodology – In this study, the method used was qualitative, with a survey-descriptive approach. Data were collected through interviews with 19 purposively selected informants, observation, and documentation study and then analyzed in stages, i.e., reduction, display, analysis, and conclusion drawing. Findings – The results showed that the use of technology in household management boosted housewives’ productivity, which in turn affected the roles of other family members. Furthermore, it was also confirmed that most housewives could use technology to form happy, peaceful, and prosperous families. Based on...

Research paper thumbnail of Factors affecting tourism attractiveness of Mount Guntur Garut Indonesia: Discriminant analysis

Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty arou... more Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty around it. However, not all tourists coming to Garut are interested in visiting the mountain. The aim of the present study is to analyse whether there are different profiles of tourists who are interested and not interested in visiting Mount Guntur and investigates factors affecting the tourists' interest in visiting the destination. To this end, the study applied a survey method through which the questionnaires were distributed to 100 participants, 50 of which were interested, and the other 50 were not. The data were then analysed by using discriminant analysis operated in SPSS 25 software. The results showed that the different profiles of respondents determined based on the interest to visit Mount Guntur could be proven statistically. The factors that make tourists interested or not interested in visiting Mount Guntur are transportation to tourist attractions; scenery; supporting facilities and artificial tourism spots. The results of this study may serve as additional information for tourism managers to improve the marketing strategy of Mount Guntur tourism.

Research paper thumbnail of The Development of the Cracker MSME Cluster in Garut Regency, Indonesia

Journal of Economics and Business

Garut Regency is developing the UMKM cluster to support the Indonesian government's program t... more Garut Regency is developing the UMKM cluster to support the Indonesian government's program to improve the UMKM industry. This study describes developing a cracker MSME cluster framework in Garut Regency. The qualitative method was carried out through an interview with the head of the cracker center community in Garut Regency. The data were then analyzed using a reduction technique which was then tested for validity through triangulation. The results showed that the infrastructure, the location of the cracker center, the lack of consumer convenience, the low capital financing, and the competitiveness of product marketing had a moderate level of competence, which indicated that the existing entrepreneurial competencies were quite good for their business. This research implies that it can be considered in developing the cracker UMKM cluster, making it the first cluster in Garut Regency.

Research paper thumbnail of Smartphone Technology for Household Management

Jurnal Organisasi dan Manajemen, 2023

Purpose-Technology adoption is commonplace in household management to, among others, save time an... more Purpose-Technology adoption is commonplace in household management to, among others, save time and effort in completing household chores today. This is marked by the burgeoning use of various household tools for cooking, washing, and the use of cell phones. This study aimed to analyze the behavior of household technology users and its effect on household management productivity. Methodology-In this study, the method used was qualitative, with a survey-descriptive approach. Data were collected through interviews with 19 purposively selected informants, observation, and documentation study and then analyzed in stages, i.e., reduction, display, analysis, and conclusion drawing. Findings-The results showed that the use of technology in household management boosted housewives' productivity, which in turn affected the roles of other family members. Furthermore, it was also confirmed that most housewives could use technology to form happy, peaceful, and prosperous families. Based on these findings, the use of technology has a favorable influence on how housewives execute their duties in managing households, particularly with regard to the object under investigation. Originality-This research develops the role of women in household management supported by the use of technology.

Research paper thumbnail of Analysis of Financial Literacy Factors for SMEs

Sustainable Collaboration in Business, Information and Innovation 13th 2022, 2022

Financial governance is a major issue in the operations of small and medium enterprises (SMEs). F... more Financial governance is a major issue in the operations of small and medium enterprises (SMEs). Financial literacy and financial management are intertwined. Increasing financial literacy in SMEs will help them to function more efficiently, prepare for their financial future, and increase economies of scale. This study aims to analyze the determinants that shape financial literacy in SMEs in Garut Regency. The research participants represent the state of the art in this study. SMEs in the food industry, which sell utilizing wheels (street food), make up the research participants. Exploratory Factor Analysis (EFA) is used in this study to analyze the elements that contribute to financial literacy. Five SME actors were interviewed to discover the elements that contribute to financial literacy, and a questionnaire was then provided to 70 SME actors as research samples. Financial behavior variables, financial planning elements, financial management factors, and financial control factors were discovered in the study's findings. These elements are thought to be capable of representing the financial literacy variable, in which SME actors' comprehension of these aspects influences effective decision-making about the use and management of financial resources, allowing SMEs to expand their business size in the long run.

Research paper thumbnail of The Development of the Cracker MSME Cluster in Garut Regency, Indonesia

Economics and Business Quarterly Reviews, 2022

Garut Regency is developing the UMKM cluster to support the Indonesian government's program to im... more Garut Regency is developing the UMKM cluster to support the Indonesian government's program to improve the UMKM industry. This study describes developing a cracker MSME cluster framework in Garut Regency. The qualitative method was carried out through an interview with the head of the cracker center community in Garut Regency. The data were then analyzed using a reduction technique which was then tested for validity through triangulation. The results showed that the infrastructure, the location of the cracker center, the lack of consumer convenience, the low capital financing, and the competitiveness of product marketing had a moderate level of competence, which indicated that the existing entrepreneurial competencies were quite good for their business. This research implies that it can be considered in developing the cracker UMKM cluster, making it the first cluster in Garut Regency.

Research paper thumbnail of Effectiveness of Internal Audit in Rural Banks

Jurnal Akuntansi

The purpose of this study is to assess the efficiency of internal audit implementation. This stud... more The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents. A total of 59 persons were chosen from a total population of 110. Internal audit variables measured include independence, professional ability, the scope of work, implementation of inspection activities, and management of the internal audit department. Several steps of data analysis were completed. The instrument is initially tested for validity and reliability, after which the findings of the questionnaire are scored using a Likert scale. The categorizing of each response element is the final step. The results showed that the internal audit at PT BPR Intan West Java was carried out effectively, with the order of the highest to lowest scores being: Professional Ability, Implementation of Examination Activities, Scope of Work, Management...

Research paper thumbnail of Corporate social responsibility disclosure based on Shariah enterprise theory

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of The quality of financial statements in the public sector

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANK

JURNAL AKUNTANSI, 2022

The goal of this research is to evaluate how effective internal auditing is. The survey-descripti... more The goal of this research is to evaluate how effective internal auditing is. The survey-descriptive method is used in this study, which uses a quantitative approach. Respondents were selected using a proportionate stratified random sampling method. From a total population of 110 people, 59 were selected. Independence, professional capacity, scope of work, inspection activity implementation, and administration of the internal audit department are the internal audit factors assessed. Data analysis was conducted in many phases. The questionnaire's findings are graded using a Likert scale after verifying the instrument for validity and reliability. The final step is to categorize every answer element. Professional Ability, Implementation of Examination Activities, Scope of Work, Management of the Internal Audit Section, and Independence were ranked highest to lowest in the results, indicating that the internal audit at PT BPR XXX was carried out efficiently. Other findings show that respondents from the elements of the Branch Head, Head of Section, and employee representatives gave good feedback on the efficacy of PT BPR XXX's internal audit. The effectiveness of PT BPR XXX's internal audit has consequences on the accuracy and reliability of BPR financial reporting, which impacts adding value and increasing organizational performance.

Research paper thumbnail of Factors affecting tourism attractiveness of Mount Guntur Garut Indonesia: Discriminant analysis

The 4th International Conference on Business, Economics, Social Sciences, and Humanities, 2021

Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty arou... more Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty around it. However, not all tourists coming to Garut are interested in visiting the mountain. The aim of the present study is to analyse whether there are different profiles of tourists who are interested and not interested in visiting Mount Guntur and investigates factors affecting the tourists' interest in visiting the destination. To this end, the study applied a survey method through which the questionnaires were distributed to 100 participants, 50 of which were interested, and the other 50 were not. The data were then analysed by using discriminant analysis operated in SPSS 25 software. The results showed that the different profiles of respondents determined based on the interest to visit Mount Guntur could be proven statistically. The factors that make tourists interested or not interested in visiting Mount Guntur are transportation to tourist attractions; scenery; supporting facilities and artificial tourism spots. The results of this study may serve as additional information for tourism managers to improve the marketing strategy of Mount Guntur tourism.

Research paper thumbnail of The Quality of Financial Statements in The Public Sector

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of From TED to Fintech: Mining Speaker Sentiments for Insights into The Future of Finance

Research Article, 2024

This research explores the diverse perspectives of TED Talks speakers on Fintech and its role in ... more This research explores the diverse perspectives of TED Talks speakers on Fintech and its role in the future of finance. This study utilizes opinion mining and InfraNodus to identify trends, similarities, differences, and viewpoints that emerged in TED Talks talk's discussions about Fintech on YouTube. The methodology involves analyzing opinions expressed by TED Talks speakers on YouTube channels using opinion mining techniques and InfraNodus tools to structure and deepen understanding of the speaker's point of view. By examining these perspectives, this study aims to enrich the understanding of how Fintech permeates culture and influences financial perspectives. The study results classified opinions into four main categories: Fintech Access, Banking Simplify, Trust Business, and AI Transaction, which helped identify critical themes in TED Talks discussions on Fintech. These findings reflect the importance of increased access to financial services, banking innovation, and positive changes in financing. The study's implications include insights for policymakers, regulators, and industry stakeholders to develop frameworks that support financial technology development while ensuring consumer protection and security.

Research paper thumbnail of Digital Transformation in the Accounting Field from the Perspective of Literature Review and Factor Analysis

Research article, 2024

Accounting has recently experienced dynamic changes both in terms of knowledge, profession, and o... more Accounting has recently experienced dynamic changes both in terms of knowledge, profession, and other aspects. In the current era of digital transformation, accounting science is developing rapidly and is required to continue to adapt. The scope of research related to digital accounting can be expanded to evaluate and develop digital accounting, both for business and non-business entities. This research aims to determine the extent of the development of publications related to digital accounting and to determine the determinant factors that encourage the formation of digital accounting topics. This research used a quantitative descriptive method with a bibliometric approach using the VOSviewer tool, and then continued with a quantitative approach using exploratory factor analysis (EFA). Secondary data published in Scopus-indexed scientific journals were used, and primary data were obtained from the results of questionnaires distributed to 100 respondents. The results of the research indicated that subjects related to digital accounting were divided into 3 clusters consisting of 30 factors. From these results, exploratory factor analysis (EFA) was then carried out to produce 8 factors that emerged from the reduction process of 30 factors related to digital accounting. This research reveals emerging trends through analysis of keywords and subjects frequently used by researchers. It also contributes to the progress of science and technology. For future research, this research can be used as a reference, evaluation, and development of knowledge on previously studied research topics.

Research paper thumbnail of A Different Perspective on Fraud for Sustainable Accounting: Bibliometric and Factor Analyses

Research Article, 2024

The deliberate act of manipulating, concealing, falsifying, or altering financial statements by a... more The deliberate act of manipulating, concealing, falsifying, or altering financial statements by a person or organization to gain financial or non-financial gain is known as accounting fraud. This research aims to determine trends over the last ten years using bibliometric analysis with the VOSviewer tool. From the results of the bibliometric analysis, we then proceed with the Exploratory Factor Analysis (EFA) method. The results of the bibliometric analysis produced 5 clusters with 129 keywords, with the first cluster producing 50 items, the second cluster containing 37 items, the third cluster containing 29 items, and the fourth and fifth clusters containing 13 and 1 items, respectively. At the EFA stage, ten reduction factors comprised an individual response, time and experience, policy impact, corruption, audit effectiveness, profits, compliance, motivation, competence, and reliability of financial reports.

Research paper thumbnail of Cosmetic Products with Halal Labels to Generation Z Does it Matter

El-Qish: Journal of Islamic Economics , 2024

The demand for halal products in Indonesia is increasing and expanding. Not only for food product... more The demand for halal products in Indonesia is increasing and expanding. Not only for food products but has expanded to other product categories such as cosmetics, pharmaceuticals, financial services, and tourism. Indonesia is one of the cosmetic markets that are quite large so the business is prospective and promising. The potential of this domestic market includes the increasing number of young population or generation Z. This study aims to further analyze the factors that drive the behavior of consumers of generation Z towards purchasing decisions of halal cosmetic products. This study uses a qualitative approach with a descriptive survey technique. The analysis was carried out on primary data obtained from interviews with informants. From the predetermined criteria, 15 women were obtained as informants. Findings. The results of the study found that the consumption pattern of cosmetics in Generation Z was driven by product quality, price, halal labels, and brand ambassadors. Further findings state that although generation Z knows and believes in the truth in religion, these beliefs and knowledge are not internalized in consuming halal cosmetics.

Research paper thumbnail of Corporate social responsibility disclosure based on Shariah enterprise theory

Routledge eBooks, Apr 8, 2021

Research paper thumbnail of A study on the determinants of successful performance of Indonesian cooperatives

International Journal of Social Economics

PurposeThe purpose of this study is to look at the factors that influence the success of Indonesi... more PurposeThe purpose of this study is to look at the factors that influence the success of Indonesian cooperatives.Design/methodology/approachThis study employs a two-stage quantitative approach. Exploratory factor analysis (EFA) is used to determine the factors in the first step. The next step is to conduct a multivariate regression analysis to determine the impact of these factors on the cooperative success variable in Indonesia.FindingsThe components produced include Member Participation, Membership, Cooperative Governance Structure, Board of co-ops, Vertical Integration, Collective Action and Transaction Cost, according to the EFA results. A further study utilizing multiple regression techniques reveals that four elements, namely Member Participation, Board of Coops, Vertical Integration and Collective Action, have a major impact on the performance of Indonesian cooperatives.Research limitations/implicationsGeneralizations are impossible because of the small sample size and restri...

Research paper thumbnail of Author response for "A study on the determinants of successful performance of Indonesian cooperatives

Research paper thumbnail of MSME Clusterization Using K-Means Clustering in Garut Regency, Indonesia

Review of Integrative Business and Economics Research, 2023

Clusters are groups of activities consisting of core industries, related industries, supporting i... more Clusters are groups of activities consisting of core industries, related industries, supporting industries, and supporting and related economic activities, which are interrelated and mutually supportive. This study aims to cluster micro, small and medium enterprises (MSMEs) in Garut Regency based on their similarity of attributes attached to the factors. These aspects include a taxpayer identification ownership, business license ownership, total net worth, total capital, number of employees, total business volume, product certification, product license, and brand. Clusterization has an important urgency for the development of MSMEs. Clustering can help group MSMEs into groups that are easier to analyze and make the right decisions to increase the efficiency and competitiveness of MSMEs. In addition, the application of clustering for MSMEs can have positive implications such as identifying the characteristics of MSMEs, developing appropriate marketing strategies, improving product or service quality, collaboration and information exchange, and access to resources. This can help MSMEs to increase their efficiency and competitiveness in the market. After data screening, the sample of MSMEs was analyzed using K-means clustering analysis and the help of RapidMiner 5.3 software. There were six iterations conducted before the data position value was stable, with the results revealing three MSME clusters. Cluster 2 had the highest percentage of MSMEs, with 84%. Cluster 1 had a higher percentage of MSMEs with ownership of business license numbers than Clusters 2 and 3. Cluster 3 had a larger and more significant number of MSMEs and a larger total net worth and ownership of product and brand licenses than the other clusters, while Cluster 2 showed an intermediate profile in almost all factors. The study results provide an overview of the local government in adopting cluster formation policies in Garut Regency.

Research paper thumbnail of Smartphone Technology for Household Management

Jurnal Organisasi dan Manajemen

Purpose – Technology adoption is commonplace in household management to, among others, save time ... more Purpose – Technology adoption is commonplace in household management to, among others, save time and effort in completing household chores today. This is marked by the burgeoning use of various household tools for cooking, washing, and the use of cell phones. This study aimed to analyze the behavior of household technology users and its effect on household management productivity. Methodology – In this study, the method used was qualitative, with a survey-descriptive approach. Data were collected through interviews with 19 purposively selected informants, observation, and documentation study and then analyzed in stages, i.e., reduction, display, analysis, and conclusion drawing. Findings – The results showed that the use of technology in household management boosted housewives’ productivity, which in turn affected the roles of other family members. Furthermore, it was also confirmed that most housewives could use technology to form happy, peaceful, and prosperous families. Based on...

Research paper thumbnail of Factors affecting tourism attractiveness of Mount Guntur Garut Indonesia: Discriminant analysis

Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty arou... more Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty around it. However, not all tourists coming to Garut are interested in visiting the mountain. The aim of the present study is to analyse whether there are different profiles of tourists who are interested and not interested in visiting Mount Guntur and investigates factors affecting the tourists' interest in visiting the destination. To this end, the study applied a survey method through which the questionnaires were distributed to 100 participants, 50 of which were interested, and the other 50 were not. The data were then analysed by using discriminant analysis operated in SPSS 25 software. The results showed that the different profiles of respondents determined based on the interest to visit Mount Guntur could be proven statistically. The factors that make tourists interested or not interested in visiting Mount Guntur are transportation to tourist attractions; scenery; supporting facilities and artificial tourism spots. The results of this study may serve as additional information for tourism managers to improve the marketing strategy of Mount Guntur tourism.

Research paper thumbnail of The Development of the Cracker MSME Cluster in Garut Regency, Indonesia

Journal of Economics and Business

Garut Regency is developing the UMKM cluster to support the Indonesian government's program t... more Garut Regency is developing the UMKM cluster to support the Indonesian government's program to improve the UMKM industry. This study describes developing a cracker MSME cluster framework in Garut Regency. The qualitative method was carried out through an interview with the head of the cracker center community in Garut Regency. The data were then analyzed using a reduction technique which was then tested for validity through triangulation. The results showed that the infrastructure, the location of the cracker center, the lack of consumer convenience, the low capital financing, and the competitiveness of product marketing had a moderate level of competence, which indicated that the existing entrepreneurial competencies were quite good for their business. This research implies that it can be considered in developing the cracker UMKM cluster, making it the first cluster in Garut Regency.

Research paper thumbnail of Smartphone Technology for Household Management

Jurnal Organisasi dan Manajemen, 2023

Purpose-Technology adoption is commonplace in household management to, among others, save time an... more Purpose-Technology adoption is commonplace in household management to, among others, save time and effort in completing household chores today. This is marked by the burgeoning use of various household tools for cooking, washing, and the use of cell phones. This study aimed to analyze the behavior of household technology users and its effect on household management productivity. Methodology-In this study, the method used was qualitative, with a survey-descriptive approach. Data were collected through interviews with 19 purposively selected informants, observation, and documentation study and then analyzed in stages, i.e., reduction, display, analysis, and conclusion drawing. Findings-The results showed that the use of technology in household management boosted housewives' productivity, which in turn affected the roles of other family members. Furthermore, it was also confirmed that most housewives could use technology to form happy, peaceful, and prosperous families. Based on these findings, the use of technology has a favorable influence on how housewives execute their duties in managing households, particularly with regard to the object under investigation. Originality-This research develops the role of women in household management supported by the use of technology.

Research paper thumbnail of Analysis of Financial Literacy Factors for SMEs

Sustainable Collaboration in Business, Information and Innovation 13th 2022, 2022

Financial governance is a major issue in the operations of small and medium enterprises (SMEs). F... more Financial governance is a major issue in the operations of small and medium enterprises (SMEs). Financial literacy and financial management are intertwined. Increasing financial literacy in SMEs will help them to function more efficiently, prepare for their financial future, and increase economies of scale. This study aims to analyze the determinants that shape financial literacy in SMEs in Garut Regency. The research participants represent the state of the art in this study. SMEs in the food industry, which sell utilizing wheels (street food), make up the research participants. Exploratory Factor Analysis (EFA) is used in this study to analyze the elements that contribute to financial literacy. Five SME actors were interviewed to discover the elements that contribute to financial literacy, and a questionnaire was then provided to 70 SME actors as research samples. Financial behavior variables, financial planning elements, financial management factors, and financial control factors were discovered in the study's findings. These elements are thought to be capable of representing the financial literacy variable, in which SME actors' comprehension of these aspects influences effective decision-making about the use and management of financial resources, allowing SMEs to expand their business size in the long run.

Research paper thumbnail of The Development of the Cracker MSME Cluster in Garut Regency, Indonesia

Economics and Business Quarterly Reviews, 2022

Garut Regency is developing the UMKM cluster to support the Indonesian government's program to im... more Garut Regency is developing the UMKM cluster to support the Indonesian government's program to improve the UMKM industry. This study describes developing a cracker MSME cluster framework in Garut Regency. The qualitative method was carried out through an interview with the head of the cracker center community in Garut Regency. The data were then analyzed using a reduction technique which was then tested for validity through triangulation. The results showed that the infrastructure, the location of the cracker center, the lack of consumer convenience, the low capital financing, and the competitiveness of product marketing had a moderate level of competence, which indicated that the existing entrepreneurial competencies were quite good for their business. This research implies that it can be considered in developing the cracker UMKM cluster, making it the first cluster in Garut Regency.

Research paper thumbnail of Effectiveness of Internal Audit in Rural Banks

Jurnal Akuntansi

The purpose of this study is to assess the efficiency of internal audit implementation. This stud... more The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents. A total of 59 persons were chosen from a total population of 110. Internal audit variables measured include independence, professional ability, the scope of work, implementation of inspection activities, and management of the internal audit department. Several steps of data analysis were completed. The instrument is initially tested for validity and reliability, after which the findings of the questionnaire are scored using a Likert scale. The categorizing of each response element is the final step. The results showed that the internal audit at PT BPR Intan West Java was carried out effectively, with the order of the highest to lowest scores being: Professional Ability, Implementation of Examination Activities, Scope of Work, Management...

Research paper thumbnail of Corporate social responsibility disclosure based on Shariah enterprise theory

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of The quality of financial statements in the public sector

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANK

JURNAL AKUNTANSI, 2022

The goal of this research is to evaluate how effective internal auditing is. The survey-descripti... more The goal of this research is to evaluate how effective internal auditing is. The survey-descriptive method is used in this study, which uses a quantitative approach. Respondents were selected using a proportionate stratified random sampling method. From a total population of 110 people, 59 were selected. Independence, professional capacity, scope of work, inspection activity implementation, and administration of the internal audit department are the internal audit factors assessed. Data analysis was conducted in many phases. The questionnaire's findings are graded using a Likert scale after verifying the instrument for validity and reliability. The final step is to categorize every answer element. Professional Ability, Implementation of Examination Activities, Scope of Work, Management of the Internal Audit Section, and Independence were ranked highest to lowest in the results, indicating that the internal audit at PT BPR XXX was carried out efficiently. Other findings show that respondents from the elements of the Branch Head, Head of Section, and employee representatives gave good feedback on the efficacy of PT BPR XXX's internal audit. The effectiveness of PT BPR XXX's internal audit has consequences on the accuracy and reliability of BPR financial reporting, which impacts adding value and increasing organizational performance.

Research paper thumbnail of Factors affecting tourism attractiveness of Mount Guntur Garut Indonesia: Discriminant analysis

The 4th International Conference on Business, Economics, Social Sciences, and Humanities, 2021

Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty arou... more Mount Guntur Tourism in Garut Regency offers several attractions that involve natural beauty around it. However, not all tourists coming to Garut are interested in visiting the mountain. The aim of the present study is to analyse whether there are different profiles of tourists who are interested and not interested in visiting Mount Guntur and investigates factors affecting the tourists' interest in visiting the destination. To this end, the study applied a survey method through which the questionnaires were distributed to 100 participants, 50 of which were interested, and the other 50 were not. The data were then analysed by using discriminant analysis operated in SPSS 25 software. The results showed that the different profiles of respondents determined based on the interest to visit Mount Guntur could be proven statistically. The factors that make tourists interested or not interested in visiting Mount Guntur are transportation to tourist attractions; scenery; supporting facilities and artificial tourism spots. The results of this study may serve as additional information for tourism managers to improve the marketing strategy of Mount Guntur tourism.

Research paper thumbnail of The Quality of Financial Statements in The Public Sector

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of PERKEMBANGAN KLASTER UMKM DI INDONESIA

Peran Usaha Mikro Kecil dan Menengah (UMKM) bagi perekonomian Indonesia telah terbukti diantarany... more Peran Usaha Mikro Kecil dan Menengah (UMKM) bagi perekonomian Indonesia telah terbukti diantaranya dengan penyerapan tenaga kerja sekitar 97% dari seluruh tenaga kerja nasional. Selain itu, kontribusi UMKM juga dapat dilihat dari sumbangannya terhadap Produk Domestik Bruto (PDB) sekitar 57%. Dengan demikian, keberadaan UMKM dalam struktur perekonomian Indonesia menempati posisi yang sangat penting,
sehingga diperlukan upaya untuk mengembangkannya secara lebih komprehensif serta berbasis lintas sektor. Salah satu upaya untuk mengembangkan dan memberdayakan UMKM adalah dengan pendekatan sistem Klaster (cluster).

Klasterisasi UMKM dianggap menjadi salah satu strategi dalam mengembangkan UMKM. Klaster merupakan suatu pengembangan dalam sistem manajemen, dimana dari usaha-usaha perseorangan yang memiliki usaha sejenis dalam satu kawasan dibentuk suatu kelompok atau yang lebih populer dinamakan klaster, sehingga tercipta kolaborasi, sinergitas, persatuan yang akan menjadi kekuatan. Pendapat lain menjelaskan bahwa klaster dimaknai sebagai konsentrasi geografis dari perusahaan dan atau institusi yang saling berinteraksi dalam bidang tertentu, yang ditandai oleh serangkaian industri terkait dan entitas lain yang penting untuk keberlanjutan usaha. Proses klusterisasi merupakan bentuk integrasi dan kerjasama internal yang mampu memberikan ketahanan sekaligus efek sinergis dalam menangkal tekanan persaingan.
Lebih lanjut, klaster mengharuskan kerjasama antar aktor dalam klaster yang merupakan bagian dari strategi memenangkan persaingan. Klaster adalah kelompok usaha industri yang saling terkait dan klaster mempunyai dua elemen kunci yaitu: perusahaan dalam klaster harus saling berhubungan dan berlokasi disuatu tempat yang saling berdekatan yang mudah dikenali sebagai suatu kawasan industri. Pendapat lain menjelaskan bahwa terdapat tiga hal mendasar yang dicirikan oleh klaster industri, yaitu: (1) Komonalitas/Keserupaan/Kebersamaan/Kesatuan yaitu bahwa bisnis-bisnis beroperasi dalam bidang-bidang yang serupa atau terkait satu dengan lainnya dengan fokus pasar bersama atau suatu rentang aktivitas bersama, (2) Konsentrasi yaitu bahwa terdapat pengelompokan bisnis-bisnis yang dapat dan benar-benar melakukan interaksi, dan (3) Konektivitas yaitu bahwa terdapat organisasi yang saling terkait/ bergantung dengan beragam jenis hubungan yang berbeda.