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Analisis Prospektif Desa Patutrejo Berbasis Blue Economy Development Rahmania Mustahidda; Sugiharti Sugiharti; Maulana ihsan
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3907

Abstract

Purpose: The blue economy is based on the principle of the sustainable use of marine resources directed at economic growth by utilizing marine-based resources. The objective of this research is to analyze the strategy structure and analyze priority strategies for Blue Economy Development in the Maritime Tourism sector in Patutrejo Village with environmental, tourism, economic, and social dimensions. Methodology: Data collection was carried out by determining the elements and detailing them with the help of experts based on specific expert criteria through interviews, focus group discussions, and validation. Interpretive structural modeling (ISM) and MICMAC analysis tools are used to determine elements with high driver power and low dependence values as priority strategies. Results: From the results of the analysis of priority strategies in this research, they include Environmental Elements (L): Water Conservation (L1) and Carrying Capacity (L2); Tourism Elements: Tourist Attractions (P4); Economic Elements: Tourism Industry Opportunities (E1) and Retributions (E2); Social Elements: Welfare (S2); Institutional Element: Central Government Support (K1). Conclusions: The analysis recommends a strategic approach to developing a blue economy in Patutrejo Village by focusing on environmental conservation, institutional strengthening, and local community empowerment to support sustainable marine-based tourism. Five key elements Environment, Tourism, Economy, Social, and Institutional were assessed using the ISM-MICMAC method. High-driving, low-dependence sub-elements identified include water conservation, tourism attraction development, local economic opportunities, community welfare through creative industries, and central government support for village tourism programs. Limitations: This study has limitations in that the development analysis is still general. For further research, a strategic analysis was carried out specifically in certain fields. Contribution: We hope that this can be a recommendation for determining strategies for the development and sustainability of the blue economy for managers and stakeholders in the marine tourism sector.
Pemberdayaan UMKM Desa Semat melalui Pembinaan Pencatatan Keuangan Usaha Berbasis SAK EMKM untuk Desa Wisata Sari Rahmadhani; Hasan Abdul Rozak; Taswan Taswan; Sugiharti Sugiharti; Emi Wardati; Ayu Maisyaroh; Ahmad Rofiqi
Jurnal Nusantara Mengabdi Vol 5 No 2 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i2.6207

Abstract

Purpose: This community service program aimed to improve financial literacy and bookkeeping skills among MSMEs in Semat Village, Jepara, supporting sustainable business decisions and promoting local tourism based on regional products. Methodology: The program targeted 30 MSMEs, providing two days of training on SAK EMKM templates and Excel-based bookkeeping. Participants then received one month of intensive mentoring focused on daily transaction recording and separating business and personal finances. Evaluation was conducted through pre- and post-tests. Results: Participants showed significant improvement in both hard and soft skills. Financial recording skills rose from 20% to 88% (+68%), and the ability to separate business and personal finances increased from 12% to 84% (+72%). All participants demonstrated the ability to identify positive cash flow and prepare independent financial reports. Conclusions: The mentoring program successfully enhanced financial literacy, laying a foundation for sustainable business practices and long-term growth in Kembang Turi based village tourism. Limitations: The study is limited by the short mentoring period (one month) and small sample size, which restricts long-term impact measurement. Additionally, no control group was used. Contributions: The study provides a practical financial management model for rural tourism-based MSMEs, offering insights for academics, policy recommendations for local governments, and templates for practitioners.