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Simple Accounting as an Informal Governance Mechanism in Rural Community-Based Tourism Homestays Admita; Yuni Deviyanti; Ria Aryani; Mita Purnamasari; Dini Murniaty
Jurnal Sains Terapan Pariwisata Vol. 11 No. 2 (2026): Jurnal Sains Terapan Pariwisata
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/jstp.v11i2.709

Abstract

This study examines how simple accounting functions as an informal governance mechanism in community-based tourism homestay management. Using an interpretive qualitative approach, data were collected through semi-structured interviews, observation, and document analysis involving twelve homestay operators in Kalisoro Tourism Village, Central Java, Indonesia. The findings indicate that simple accounting practices improve recording discipline, support the separation of business and household finances, and generate reliable structured financial information for operational and strategic decision-making. Beyond technical functions, simple accounting enhances transparency, strengthens stakeholder accountability, and facilitates collective management within community-based tourism enterprises. By institutionalizing routine financial documentation, these practices contribute to operational control, planning capacity, and long-term business sustainability. The study demonstrates that context-adapted financial management practices function not merely as administrative tools but as governance mechanisms in rural tourism micro-enterprises. These findings highlight the role of simple accounting in strengthening governance and sustainability in tourism villages.    
Studi Kelayakan Usaha Pretty Patty FX Setiyo Wibowo; Michelle Zefanya; Mita Purnamasari; Dini Murniaty; Titus Indrajaya
Journal of Social Service and Empowerment Vol. 3 No. 1 (2026): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v3i1.479

Abstract

ABSTRACT Purpose: The purpose of this study is to analyze the feasibility study of Pretty Patty's food business from financial and non-financial aspects so that it can be decided whether it is feasible or not feasible to run in the future. Methods: Data collection techniques used are observation, interviews, and documentation. Furthermore, the data analysis method used is an analysis of financial aspects (IRR, NPV, BEP, PP, and Sensitivity analysis) and non-financial aspects (Technical and Technological aspects, Management and Legal, and Market aspects), as well as SWOT analysis using Strength-Opportunities (S-O). Implication: The results of this study indicate that Pretty Patty's business is feasible to run both from: 1) juridical aspects; 2) Technical aspects; 3) SWOT analysis; 4) Market and marketing aspects; 5) Management aspect; 6) Environmental aspects; 7) Financial aspects; and 8) financial aspect. Keywords: Business Feasibility, Food, Pretty Patty. ABSTRAK Tujuan: Tujuan studi ini untuk menganalisis studi kelayakan bisnis usaha makanan Pretty Patty dari aspek keuangan dan non keuangan sehingga dapat diputuskan apakah layak atau tidak layak untuk dijalankan ke depannya. Metode: Teknik pengumpulan data yang digunakan adalah observasi, wawancara, serta dokumentasi. Selanjutnya metode analisis data yang digunakan adalah analisis dari aspek keuangan (IRR, NPV, BEP, PP, dan analisis Sensitivitas) dan aspek non keuangan (aspek Teknis dan Teknologi, Management dan Hukum, serta aspek Pasar), serta analisis SWOT menggunakan Strength-Opportunities (S-O). Implikasi: Hasil studi ini menunjukkan bahwa usaha Pretty Patty layak untuk dijalankan baik dilihat dari: 1) Aspek yuridis; 2) Aspek teknikal; 3) Analisis SWOT; 4) Aspek pasar dan pemasaran; 5) Aspek manajemen; 6) Aspek lingkungan; 7) Aspek keuangan; dan 8) Aspek finansial. Kata Kunci: Kelayakan Bisnis, Makanan, Pretty Patty.