Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Travel, Hospitality and Events
Admita
Politeknik Sahid
Decision Sciences, Operations Research & Management Education Social Sciences Transportation Other

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Financial Management and Accounting Practices of Gayo Coffee MSMEs in Supporting Sustainable Tourism in Aceh, Indonesia Admita; Jamaludin; Reza Imani Syawal; Bayu Anggara Sajangbati; Dini Murniaty
International Journal of Travel, Hospitality and Events Vol. 5 No. 1 (2026): International Journal of Travel, Hospitality and Events
Publisher : The Postgraduate School of Tourism Sahid Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/ijothe.v5i1.711

Abstract

ABSTRACT Purpose: This research aims to explore how financial management practices and accounting strategies implemented by Gayo Coffee MSMEs in Aceh, Indonesia, contribute to the sustainability of tourism-based local economies. Gayo Coffee, globally recognized for its distinctive flavor and organic cultivation methods, has become a central pillar in Aceh’s economic and tourism development. Research Methods: This study adopts a descriptive qualitative approach utilizing secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia (BI), the Ministry of Tourism and Creative Economy (Kemenparekraf), and academic publications. Data were analyzed using thematic analysis and triangulation to ensure validity and reliability. Results and Discussion: Findings reveal that most MSMEs practice traditional but adaptive financial management through manual bookkeeping and cooperative-based funding. However, digital transformation has improved financial transparency through QRIS and e-wallet use. Despite progress, accounting literacy and standardization remain limited. Implication: The study emphasizes the importance of enhancing financial education, digital literacy, and accounting standardization to strengthen the role of MSMEs in sustainable tourism development. Keywords: financial management, accounting practices, MSMEs, Gayo coffee, sustainable tourism
Accounting Visibility: How Accounting-Based Controls Become Consequential in Hotel Operations Admita; Yuni Deviyanti
International Journal of Travel, Hospitality and Events Vol. 5 No. 3 (2026): International Journal of Travel, Hospitality and Events
Publisher : The Postgraduate School of Tourism Sahid Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/ijothe.v5i3.898

Abstract

This study examines how accounting-based controls become consequential in hotel operations by explaining how their enabling and constraining effects emerge through accounting visibility and its situated enactment. An interpretive qualitative multiple-case study was conducted across six hotels in Indonesia, involving 25 participants across finance and operational functions. Data were collected through semi-structured interviews, supplemented by organizational documents and observations, and analyzed through an abductive interpretive process following the principles of the Gioia methodology. The findings show that accounting-based control arrangements generate accounting visibility by making operational conditions, resource use, performance outcomes, and deviations available for organizational attention. However, visibility does not produce effects automatically. Organizational actors interpret accounting representations in relation to operational circumstances, negotiate their meaning through explanation and justification, and use interpretive space to respond to visible conditions. Accounting visibility can therefore support operational coordination, shared understanding, and contextual adaptation while simultaneously increasing evaluation exposure, accountability pressure, and defensive or delayed responses. The same accounting visibility can thus generate enabling and constraining effects within similar control arrangements. The study conceptualizes accounting visibility as the mechanism through which formal accounting-based controls become consequential, showing that control effects emerge not primarily from formal design but from how organizational actors interpret, negotiate, and mobilize what accounting makes visible. This mechanism is particularly salient in hospitality, where operational uncertainty, cross-functional interdependence, and immediate service demands make accounting visibility dependent on contextual interpretation and negotiated response.
Co-Authors Bayu Anggara Sajangbati Dini Murniaty Jamaludin Reza Imani Syawal Yuni Deviyanti