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The Effect of Cash Management and Credit Policy on Liquidity and Profitability of MSMEs in Bandung City Hidayat, Gustina; Kartiwa, AA; Putro, Herman Purwoko
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1237

This study examines the impact of Cash Management and Credit Policy on the Liquidity and Profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bandung City. Utilizing a quantitative research approach, data were collected from 210 MSMEs through structured questionnaires employing a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results reveal that both Cash Management and Credit Policy have significant positive effects on the Liquidity and Profitability of MSMEs. Specifically, effective Cash Management enhances a firm’s ability to meet short-term obligations, thereby improving Liquidity, while robust Credit Policy practices directly contribute to both Liquidity and Profitability by ensuring timely collections and minimizing the risk of bad debts. These findings underscore the critical role of strategic financial management in sustaining the financial health and growth of MSMEs in Bandung City.

Impact of Financial Literacy, Risk Tolerance, Usefulness Perception, and Trust Perception on Financial Decision of MSMEs in West Java Kartiwa, Aa; Hidayat, Gustina; Lisbet, Zeanette T; Siagian, Ade Onny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.869

This study investigates the impact of financial literacy, risk tolerance, perceived usefulness, and trust perception on the financial decision-making of micro, small, and medium-sized enterprises (MSMEs) in West Java. Using a sample of MSME owners, the study employs multiple regression analysis to explore the relationships between these variables. The findings reveal that financial literacy is the most significant factor influencing financial decision-making, followed by perceived usefulness, risk tolerance, and trust perception. The results underscore the importance of financial education, adoption of beneficial financial tools, and fostering trust in financial institutions for enhancing MSME financial decisions. The study offers practical and theoretical contributions, providing valuable insights for policymakers, financial institutions, and MSMEs. Future research should consider expanding the geographical scope and exploring potential moderating factors in financial decision-making.

Implementation of Quality Management on Service Quality at PT PLN (Persero) UP3 Sumedang Rimbani, Silvia Herawati; Dwinova, Ghea Aulia; Rohman, Nursaeful; Febrianika, Luthfianeu; Kartiwa, Aa
SINTESA Vol. 15 No. 1 (2024): Sintesa
Publisher : SINTESA

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This study explores the implementation of quality management in improving service quality at PT PLN (Persero) UP3 Sumedang, an operational unit of PT PLN (Persero) responsible for electricity services in the Sumedang and Majalengka regions. Using a qualitative method, this research analyzes the quality management practices applied, evaluates their impact on service quality, and provides recommendations for further improvement. The results show that focusing on customers, enhancing service quality, responsiveness to complaints, technology utilization, employee training, and a commitment to continuous improvement are key success factors in quality management implementation. Effective quality management at PT PLN (Persero) UP3 Sumedang can increase customer satisfaction and loyalty, reduce complaints, enhance the company's reputation, and optimize operations. This study is expected to provide guidance for other public service providers in their efforts to improve operational performance and service through quality management

Analysis of Product Innovation and Customer Relationship Management (CRM) as Marketing Tools by UMKM Sawo Sukatali Kartiwa, Aa; Az Zahra, Syifa Deliasari; Febriyanti, Aliya Susilo; Muharam, Anggun Nur Riska Muharam; Ariska, Siti
SINTESA Vol. 15 No. 2 (2024): Sintesa
Publisher : SINTESA

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The study analyzes the role of product innovation and Customer Relationship Management (CRM) in enhancing the competitiveness of Sawo Sukatali SMEs in Sumedang Regency, using a qualitative approach through interviews, observations, and documentation. Sawo Sukatali SMEs have significant potential but face challenges in product innovation, competitiveness, and marketing effectiveness. The findings show that Sawo Sukatali SMEs have successfully innovated by creating various processed sawo products such as syrup, chips, dodol, and cakes, which add value and market appeal. The implementation of CRM has also enchanced customer loyalty through personalized services and operational efficiency. The main challenges include decining demand due to the pandemic and limit ed product distribution. Consumers show strong preferences for high-quality products, attractive packaging, and excellent service, highlighting the importance of innovation and CRM in creating positive customer experiences. Overall Sawo Sukatali SMEs have seccessfully empowered local potential through product innovation and CRM implementation, providing inspiration for other SMEs to continue innovating and leveraging their regional strengths

Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang Kartiwa, Aa; Rostianna, Sherlina; Farman, Fanji
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine the effect of Accountability and Transparency on the Quality of Regional Financial Reports. The object of this study is the Regional Finance and Asset Agency of Sumedang Regency. This study is quantitative and uses primary data. The data collection method uses the Non Probability Sampling technique with the Purposive Sampling method, by distributing questionnaires to 42 respondents as samples. The analysis technique used is multiple linear regression analysis, hypothesis testing, correlation coefficient testing and determination coefficient using IBM SPSS version 25. Based on the results of partial hypothesis testing with the t test for the accountability variable from the significance value of 0.002<0,05 with a ttest coefficient of 3.404> ttable 2.02269 and the transparency variable shows a significance value of 0.000<0,05 with a ttest coefficient of 5.779> ttable 2.02269 which means that accountability and transparency of financial reports have a positive and significant effect on the quality of regional financial reports. Meanwhile, simultaneously with the f test, it shows that the significance value is 0.001<0,05 with a calculated f coefficient of 95.778>f table 3,2380 , which means that the accountability and transparency of financial reports have a positive and significant effect simultaneously on the quality of regional financial reports.

Pricing Analysis Through Online Travel Agents At JNG Hotel & Resort PT Langen Kridha Pratyangga Kartiwa, Aa; Prayoga, Fauzan Huda; Dewi, Khisti Hanila; Jaja, Jaja
Journal of Bussines Management Basic Vol 7 No 2 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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The focus of this research is to analyze price setting through online travel agents, covering 4 dimensions: price affordability, price suitability with service quality, price suitability with benefits, and price according to ability or price competitiveness.The purpose of this research is to understand the optimization of pricing strategies across various Online Travel Agent (OTA) platforms in enhancing competitiveness.The informants in this study are the staff of PT Langen Kridha Pratyangga and the guests of Hotel JNG & Resort PT Langen Kridha Pratyangga.The method used in the preparation of this thesis is descriptive research with a qualitative approach.Data collection techniques were carried out through observation, interviews, documentation, and triangulation.In analyzing the data obtained, the Miles and Huberman model was used with the following steps: data collection, data reduction, data display, and conclusion drawing/verification.The results of this study indicate that the pricing through online travel agents at JNG & Resort PT Langen Kridha Pratyangga is quite good, but there are still indicators that need to be improved.Again, to improve the pricing through the online travel agent provided by the company

The Effect of Cash Management and Credit Policy on Liquidity and Profitability of MSMEs in Bandung City Hidayat, Gustina; Kartiwa, AA; Putro, Herman Purwoko
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1237

This study examines the impact of Cash Management and Credit Policy on the Liquidity and Profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bandung City. Utilizing a quantitative research approach, data were collected from 210 MSMEs through structured questionnaires employing a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results reveal that both Cash Management and Credit Policy have significant positive effects on the Liquidity and Profitability of MSMEs. Specifically, effective Cash Management enhances a firm’s ability to meet short-term obligations, thereby improving Liquidity, while robust Credit Policy practices directly contribute to both Liquidity and Profitability by ensuring timely collections and minimizing the risk of bad debts. These findings underscore the critical role of strategic financial management in sustaining the financial health and growth of MSMEs in Bandung City.

Analysis of The Effectiveness of The Implementation of The Village Financial System Application (Siskeudes) in Buahdua District Barokah, Dewi Laili Nur; Kartiwa, Aa; Kartika, Lilis
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to assess the effectiveness of the Village Financial System Application (Siskeudes). The research was conducted in three villages: Sekarwangi, Cilangkap, and Panyindangan. This is a qualitative, descriptive study. Data collection methods included interviews, observations, and documentation, with primary data gathered through direct interviews with informants and secondary data consisting of documented information such as village history, location, organizational structure, and financial reports. The findings indicate that the implementation of the Siskeudes application in the three villages—Sekarwangi, Cilangkap, and Panyindangan in Buahdua District—has significantly aided and streamlined village financial management, proving effective overall. However, challenges remain, including version changes in the Siskeudes application, frequent errors during data entry, and a lack of human resources skilled in using the application.

The Effect of Cash Management and Credit Policy on Liquidity and Profitability of MSMEs in Bandung City Hidayat, Gustina; Kartiwa, AA; Putro, Herman Purwoko
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1237

This study examines the impact of Cash Management and Credit Policy on the Liquidity and Profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bandung City. Utilizing a quantitative research approach, data were collected from 210 MSMEs through structured questionnaires employing a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results reveal that both Cash Management and Credit Policy have significant positive effects on the Liquidity and Profitability of MSMEs. Specifically, effective Cash Management enhances a firm’s ability to meet short-term obligations, thereby improving Liquidity, while robust Credit Policy practices directly contribute to both Liquidity and Profitability by ensuring timely collections and minimizing the risk of bad debts. These findings underscore the critical role of strategic financial management in sustaining the financial health and growth of MSMEs in Bandung City.

Analysis of Customer Satisfaction at The Dimalsa Majalengka Store Kartiwa, Aa; Yani, Yuly; Suzana, Anna; Laras, Salsa Alcindy
Journal of Bussines Management Basic Vol 6 No 1 (2024): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobm.v6i1.1355

This research aims to analyze customer satisfaction at the Dimalsa Majalengka Store (a case study on Dimalsa Bantarujeg Majalengka). Dimalsa is one of the Micro, Small and Medium Enterprises (MSMEs) which is engaged in a trading business that sells various types of goods, be it Food, Office Stationery (ATK) and Clothing. The sample used in this study amounted to 7 informants. The analytical method used is a qualitative method with data verification using triangulation with the research variable being Quality of Service. The sampling technique was carried out by purposive sampling technique. The results of this study are that the quality of service at the Dimalsa Bantarujeg Majalengka store as a whole is quite good and is in line with expectations. The results of this study indicate that with the existence of physical evidence (tangible) in the form of cleaning equipment and ample parking in accordance with standards, as well as the reliability of its employees who are alert, responsiveness is fast and straightforward, store guarantees make customers believe in shopping at the Dimalsa store and Store empathy for its customers Who provide all the needs of customers

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