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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Algoritma SENTRI: Jurnal Riset Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global Global Digital
Marissa Disthy Putri
Universitas Garut
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisa Inkubasi Desa Wisata Kabupaten Garut Melalui Icon Produk dan Digital Marketing Hani Siti Hanifah; Marissa Disthy Putri; Dwirani Fauzi Lestari; Yosep Septiana
Jurnal Algoritma Vol 23 No 1 (2026): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.23-1.3317

Abstract

Tourism village development is an important strategy for improving the economy and welfare of rural communities through professional, effective, and sustainable tourism destination management. Sustainable tourism is expected to reduce poverty, minimize social inequality, strengthen village development funding, and maintain public order. However, the success of tourism village development greatly depends on the synergy of village institutions, particularly in the implementation of Village-Owned Enterprise (BUMDes) policies, both in terms of strengthening product icons and digital marketing. This study uses a qualitative approach. Primary data were obtained through interviews with BUMDes managers, MSME actors, tourism village managers, and the Village Community Empowerment Agency (BPMD) in Garut Regency, while secondary data were sourced from literature, journals, and relevant websites. The research population included tourism villages and legally registered BUMDes in Garut Regency, with a sample consisting of six tourism villages, 30 respondents, and four informants selected using purposive sampling. Data validity was tested using triangulation techniques. The results show that tourism village development through digital marketing, product icons, and tourism village incubation approaches achieved varying outcomes. The implementation of digital marketing and product icon development remains suboptimal, as indicated by the limited use of digital platforms and the lack of competitive flagship products. In contrast, the tourism village incubation aspect is relatively better, reflected in the fairly well-organized BUMDes organizational structure and relatively active community involvement, although it has not yet been formally accumulated. Therefore, collaboration among stakeholders needs to be strengthened in order to realize sustainable and competitive tourism villages.
INKUBASI DESA WISATA MELALUI ICON PRODUK DAN DIGITAL MARKETING PADA DESTINASI WISATA DOMBA DESA RANCABANGO KECAMATAN TAROGONG KALER KABUPATEN GARUT Hedi Cupiadi; Hani Siti Hanifah; Marissa Disthy Putri; Husni Muharam
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.5932

Abstract

The development of tourism villages in Garut still faces several challenges, including the low competence of BUMDes human resources, suboptimal management transparency, and limited understanding of innovation-based tourism village concepts. In addition, inadequate infrastructure and internet access hinder digital promotion, while existing tourism products lack a strong distinctive icon as a main attraction. Business incubation programs and digital marketing initiatives have also not been optimally implemented. This Community Service Program (PKM) aims to enhance the competitiveness of Desa Wisata Domba through three main strategies: developing a distinctive product icon as the village identity, providing digital marketing training for tourism managers and MSMEs, and strengthening a business incubation program based on institutional capacity and product innovation. The activities are carried out through preparation, socialization, training, mentoring, evaluation, and dissemination stages. The expected outputs include optimization of the village’s product icon, improved human resource and institutional capacity, implementation of digital marketing practices, and the establishment of a sustainable tourism village incubation plan. The program also supports the MBKM policy by actively involving students. Through multi-stakeholder collaboration, this initiative is expected to promote more professional, competitive, and sustainable tourism village management.
Akuntansi Perilaku di Era Fomo: Mengapa Generasi Muda lebih Memilih Konsumsi daripada Investasi? Reny Dany Merliyana; Cepi Juniar Prayoga; Marissa Disthy Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Digital technology and social media have increasingly shaped the financial decisions of young adults, often leading them to prioritize consumption over long-term financial planning and investment. This study explores the influence of Personal Accounting Literacy and Fear of Missing Out (FoMO) on the consumptive financial behavior of university students from a behavioral accounting perspective. By examining both accounting knowledge and digital psychological factors, the study offers a broader understanding of the determinants of student financial behavior. This research employed a quantitative approach involving 63 university students aged 18–25. Primary data were collected through structured questionnaires using purposive sampling and analyzed with SPSS through descriptive statistical analysis, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The findings show that Personal Accounting Literacy does not significantly influence consumptive financial behavior (β = 0.172; p = 0.251). Conversely, FoMO has a significant negative effect on consumptive behavior (β = –0.500; p = 0.002), indicating that individuals with higher FoMO may become more cautious in managing their spending under certain circumstances. Furthermore, Personal Accounting Literacy and FoMO jointly have a significant effect on consumptive behavior (F = 5.332; p = 0.007), although the model explains only 15.1% of the variance. These findings suggest that financial behavior among young adults is influenced not only by financial knowledge but also by psychological and social factors. Therefore, efforts to improve financial behavior should integrate accounting literacy, self-regulation, and digital literacy to better equip young adults in managing their finances responsibly.
Pengaruh Sistem Informasi Akuntansi terhadap Pengendalian Internal Persediaan (Pendekatan Kuantitatif pada Kedai Kopi Talkie Space di Kabupaten Garut) Siska Marlina; Dida Farida; Marissa Disthy Putri; Berliana Putri
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5090

Abstract

Effective inventory management is a crucial component in supporting operational efficiency and the reliability of financial reporting, particularly in Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, which are characterized by high inventory turnover. Weaknesses in inventory recording and monitoring can lead to stock discrepancies, cost inefficiencies, and decreased business performance. This study aims to analyze the effect of accounting information systems (AIS) on the effectiveness of internal inventory control at Talkie Space Coffee Shop in Garut Regency. The research employs a quantitative approach using a survey method, with data collected through the distribution of Likert-scale questionnaires to 30 respondents directly involved in inventory management. The data were analyzed using validity, reliability, and normality tests, as well as simple linear regression with the assistance of SPSS software. The results indicate that the accounting information system has a positive and significant effect on the effectiveness of internal inventory control, with a regression coefficient of 0.678, a t-value of 4.52, and a significance value of 0.000. These findings suggest that the implementation of a well-structured AIS can improve the accuracy of inventory records, strengthen monitoring processes, and minimize the risk of errors and stock discrepancies. Practically, this study emphasizes the importance for MSMEs to develop and optimize accounting information systems supported by adequate technology and enhanced human resource competencies through continuous training in order to improve the effectiveness of internal inventory control and overall operational performance.
ANALISIS PERAN FINTECH DALAM TRANSFORMASI SISTEM AKUNTANSI DIGITAL Marissa Disthy Putri; Desi Qoriah
GLOBAL DIGITAL Vol 2, No 1 (2026): Jurnal Global Digital, Juni 2026
Publisher : Program Studi Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/gd.v2i1.9263

Abstract

Perkembangan Financial Technology (FinTech) telah mendorong transformasi sistem akuntansi dari proses manual menuju sistem digital yang lebih terintegrasi, efisien, dan akurat. Penelitian ini bertujuan untuk menganalisis peran FinTech dalam mendukung transformasi sistem akuntansi digital serta mengidentifikasi manfaat yang diperoleh organisasi dari implementasi teknologi tersebut. Penelitian menggunakan metode kualitatif dengan pendekatan studi literatur. Objek penelitian berupa berbagai publikasi ilmiah, laporan industri, dan dokumen terkait yang membahas penerapan FinTech dalam bidang akuntansi. Teknik analisis yang digunakan adalah analisis deskriptif melalui pengumpulan, pengkajian, dan sintesis berbagai sumber literatur yang relevan. Hasil penelitian menunjukkan bahwa FinTech berperan penting dalam meningkatkan efisiensi proses pencatatan transaksi, mempercepat penyusunan laporan keuangan, mengurangi kesalahan pencatatan, serta menyediakan informasi keuangan secara real-time yang mendukung pengambilan keputusan. Selain itu, integrasi FinTech dengan sistem akuntansi digital mampu meningkatkan transparansi dan akuntabilitas pengelolaan keuangan. Namun, implementasinya masih menghadapi tantangan berupa keamanan data, kesiapan sumber daya manusia, dan penyesuaian regulasi. Dengan demikian, FinTech menjadi salah satu faktor penting dalam mendukung transformasi sistem akuntansi digital di era ekonomi berbasis teknologi. Kata Kunci: Financial Technology (FinTech), sistem akuntansi digital, transformasi digital, pelaporan keuangan, efisiensi operasional.
Co-Authors Berliana Putri Desi Qoriah Dida Farida Dwirani Fauzi Lestari Hani Siti Hanifah Hedi Cupiadi Husni Muharam Prayoga, Cepi Juniar Reny Dany Merliyana Siska Marlina Yosep Septiana