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All Journal Jurnal Info Sains : Informatika dan Sains Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Lesfandra Lesfandra
Politeknik Sains Seni Rekakreasi
Computer Science & IT Economics, Econometrics & Finance Library & Information Science

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Wellness Tourism Development Strategy for Poncokusumo Tourism Village, Malang Regency Audrey Savatiara Krisner; Ida Ayu Rostini; Edvin Fairliantina; Lesfandra Lesfandra
Jurnal Info Sains : Informatika dan Sains Vol. 16 No. 01 (2026): Info sains, 2026
Publisher : SEAN Institute

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The Indonesian tourism sector faces challenges in improving sustainability and competitiveness. One emerging approach is wellness tourism, which emphasizes the health and well-being of tourists. Poncokusumo Tourism Village in Malang Regency serves as an example, with the attraction of Pondok Ashitameru, which offers forest bathing, meditation, and trekking activities. This study aims to formulate a development strategy for Poncokusumo Tourism Village as a wellness tourism destination. The method used is descriptive qualitative through observation, interviews, questionnaires with 64 respondents, and a SWOT analysis to identify strengths, weaknesses, opportunities, and threats. The results show that Poncokusumo Tourism Village is positioned in quadrant I (Strength–Opportunity) or a rapid growth strategy. The formulated strategies include diversification of wellness tourism products, strengthening policies through partnerships, developing infrastructure and health services, increasing human resource capacity, innovation and multi-stakeholder collaboration, and digital promotion. This study recommends the preparation of sustainability-based planning documents, active support from local governments, and synergy between the government, the private sector, and the local community so that Poncokusumo Tourism Village can become a leading wellness tourism destination in East Java.
Integration of Ontological, Epistemological, and Axiological Foundations in Educational Management Research in Indonesia (Case Study: Managerial Practices in Educational Institutions) Hajar Adhayanti; Yogie Putranto; Lesfandra Lesfandra
Jurnal Info Sains : Informatika dan Sains Vol. 16 No. 01 (2026): Info sains, 2026
Publisher : SEAN Institute

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Educational management research in Indonesia tends to focus on technical and empirical aspects, while the philosophical dimension is often marginalized. This article aims to analyze the integration of ontological, epistemological, and axiological foundations in educational management practices through case studies of educational institutions in Indonesia. Using a qualitative approach based on document analysis and reflection on managerial practices, this article shows that the success of educational management is determined not only by procedural effectiveness, but also by a clear view of the nature of education (ontology), how to acquire and validate managerial knowledge (epistemology), and the values ​​and goals that underlie decision-making (axiology). These conceptual findings emphasize the importance of integrating the philosophy of science as a foundation for developing contextual and sustainable educational management research and practice in Indonesia
Dynamics of Hotel Financial Performance Based on Operational and Profitability Indicators: A Case Study of Hotel Mercure Bandung Nexa Supratman Lesfandra Lesfandra; Dony Oktariswan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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This study aims to analyze the financial performance dynamics of the Mercure Bandung Nexa Supratman Hotel during the 2022–2025 period based on operational and profitability indicators. The study uses a quantitative descriptive approach with a case study method. Secondary data were obtained from the hotel's internal management reports on Occupancy Rate (OR), Average Daily Rate (ADR), Revenue per Available Room (RevPAR), Gross Operating Profit (GOP), as well as Budget and Actual data. The analysis was conducted using Trend Analysis, Growth Analysis, and Budget versus Actual Analysis. The results show that Occupancy Rate, ADR, RevPAR, Total Revenue, and GOP fluctuated during the study period. Hotel performance increased until 2024, but declined in 2025 as indicated by declining occupancy rates, revenue, and profitability. Budget versus Actual analysis shows a favourable variance in 2022–2024 and an unfavourable variance in 2025. These findings indicate that increased revenue is not always followed by increased profitability because it is influenced by operational cost control. The novelty of research on the integration of operational indicators, profitability, and budget achievement in a single evaluation framework for the dynamics of hotel financial performance as a basis for strategic decision making.
Co-Authors Audrey Savatiara Krisner Dony Oktariswan Edvin Fairliantina Hajar Adhayanti Ida Ayu Rostini Yogie Putranto