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All Journal Jurnal Multidisiplin West Science West Science Social and Humanities Studies
Anton Susilo
Politeknik Tunas Pemuda
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Impact of IoT and Digital Twin Adoption on Waste Reduction in the Textile Industry in Bandung Dila Padila Nurhasanah; Anton Susilo; Muhamad Ammar Muhtadi
West Science Social and Humanities Studies Vol. 4 No. 06 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i06.2946

Abstract

The textile industry is one of the most important manufacturing sectors in Indonesia; however, it faces significant challenges related to production waste and resource inefficiency. The adoption of Industry 4.0 technologies, particularly the Internet of Things (IoT) and Digital Twin, has emerged as a promising solution for improving operational efficiency and supporting sustainable manufacturing practices. This study aims to analyze the impact of IoT implementation and Digital Twin implementation on waste reduction in the textile industry in Bandung. A quantitative research approach was employed using a survey method involving 75 respondents from textile manufacturing companies. Data were collected through a structured questionnaire measured using a five-point Likert scale and analyzed using SPSS version 25. The analytical techniques included validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The results indicate that IoT implementation has a positive and significant effect on waste reduction. Similarly, Digital Twin implementation positively and significantly affects waste reduction. Furthermore, the simultaneous test demonstrates that IoT and Digital Twin implementation jointly influence waste reduction. The coefficient of determination (R² = 0.697) indicates that 69.7% of the variation in waste reduction can be explained by the two independent variables. These findings suggest that the integration of IoT and Digital Twin technologies enhances operational visibility, predictive decision-making, and process optimization, thereby reducing production waste in textile manufacturing. The study contributes to the growing literature on Industry 4.0 and provides practical insights for textile companies seeking to improve sustainability and operational efficiency through digital transformation.
Dampak Digitalisasi Akuntansi dan Literasi Keuangan terhadap Kinerja Keuangan Usaha Mikro di Wilayah Perdesaan Jawa Barat Dwi Retno Mulyanti; Anton Susilo
Jurnal Multidisiplin West Science Vol 5 No 03 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i03.3293

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh digitalisasi akuntansi dan literasi keuangan terhadap kinerja keuangan usaha mikro di daerah pedesaan Jawa Barat. Pendekatan penelitian kuantitatif digunakan dengan memanfaatkan data primer yang dikumpulkan dari 135 pemilik usaha mikro melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Analisis data dilakukan menggunakan SPSS versi 25, meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil menunjukkan bahwa digitalisasi akuntansi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, dengan koefisien regresi sebesar 0,384 dan nilai signifikansi 0,000. Literasi keuangan juga memiliki pengaruh positif dan signifikan, dengan koefisien regresi yang lebih tinggi sebesar 0,421 dan nilai signifikansi 0,000. Secara bersamaan, kedua variabel tersebut secara signifikan memengaruhi kinerja keuangan, sebagaimana ditunjukkan oleh nilai F sebesar 52,67 (Sig = 0,000). Koefisien determinasi (R²) sebesar 0,555 menunjukkan bahwa 55,5% variasi dalam kinerja keuangan dijelaskan oleh digitalisasi akuntansi dan literasi keuangan. Temuan ini menyoroti pentingnya mengintegrasikan praktik akuntansi digital dengan pengetahuan keuangan untuk meningkatkan kinerja keuangan usaha mikro. Studi ini memberikan implikasi praktis bagi pembuat kebijakan dan pemangku kepentingan untuk mendorong adopsi digital dan meningkatkan literasi keuangan di kalangan pelaku usaha mikro, terutama di daerah pedesaan.
Co-Authors Dila Padila Nurhasanah Dwi Retno Mulyanti Eka Dian Hikmayani Jufri Emelia Rahmadany Putri Gami Muhamad Ammar Muhtadi Yohanis Resa Surentu