Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) International Journal of Sustainable Competitiveness on Tourism
Afghani Mahmuda Bahreisy
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Descriptive Analysis of the Implementation AISAS Model and Digitalization of Accounting in the Cisaat Tourism Village Afghani Mahmuda Bahreisy; Gita Siswhara; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1369

Abstract

This study aims to analyze consumer behavior in Cisaat Tourism Village through the development of the AISAS model (Awareness, Interest, Search, Action, Share) and the implementation of digital accounting. The method used is a qualitative descriptive approach with a case study, involving in-depth interviews, participatory observation, and document analysis. Cisaat Tourism Village, located in Ciater Subdistrict, Subang Regency, West Java Province, is renowned as an Educational Tourism Village. In 2024, it received an award from the Ministry of Tourism and Creative Economy as the third-ranked Emerging Tourism Village. The study results show that the majority of tourists became aware of Cisaat Tourism Village through Instagram, TikTok, and travel agents. They became interested in visiting the village due to its engaging videos. Subsequently, they searched for information on Google Search, TikTok, Instagram, and YouTube. Next, they took action by enjoying the unique beauty, hospitality, and educational experiences offered by Cisaat Tourism Village. Finally, tourists often shared their travel experiences through WhatsApp stories, Instagram, and TikTok. However, the use of digital accounting technology has not yet been implemented in Cisaat Tourism Village.
Advancing Rural Development: Sustainable Tourism Practices in the Evolution of Cibeusi Tourism Village, Subang Regency, Indonesia Afghani Mahmuda Bahreisy; Bagas Dwie Abrinzar Prajan Maturbongs; Okky Rizal Ridwan; Mas Multazam
International Journal of Sustainable Competitiveness on Tourism Vol. 4 No. 02 (2025): IJSCOT IV-02
Publisher : Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/ijscot.v4i02.2123

Abstract

A tourist village is an area with potential rural tourism attractions and distinctive traditions owned by a village. This research is located in Cibeusi Tourism Village in Subang Regency, West Java. Tourism villages are developing as travel trends change from mass tourism to alternative tourism. Good management of tourist villages is needed for community benefits, with two approaches: community-based tourism and sustainable tourism. The research aims to see how the focus of sustainable tourism-based tourism village development conducted by Cibeusi Tourism Village. The method used is descriptive qualitative with semi-structured interview techniques, field observation, and documentation. The results showed that the Cibeusi Village community was active in the design, management, and evaluation of tourism activities, which also helped the economy through the provision of employment. Tourism village development also pays attention to environmental arrangements and conservation efforts.
Co-Authors Asep Kurniawan Bagas Dwie Abrinzar Prajan Maturbongs Gita Siswhara Mas Multazam Okky Rizal Ridwan