Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Pendidikan Akuntansi Indonesia
Iqbal Lhutfi
Fakultas Pendidikan Ekonomi dan Bisnis, UPI
Economics, Econometrics & Finance Education

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Tourism Accounting Information Systems For Evidence-Based Governance And Regional Economic Resilience: A Qualitative Case Study Of Pangandaran Regency: Sistem Informasi Akuntansi Pariwisata Untuk Tata Kelola Berbasis Bukti Dan Resiliensi Ekonomi Daerah: Studi Kasus Kualitatif Di Kabupaten Pangandaran Nia Ramadani; Iqbal Lhutfi; Harpa Sugiharti
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 02 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i02.98943

Abstract

Pangandaran Regency relies heavily on tourism, yet seasonal demand, short visitor stays, and fragmented accounting information constrain evidence-based governance and regional economic resilience. This study examines how tourism accounting information systems support governance and economic resilience in Pangandaran Regency. A qualitative case study was undertaken using in-depth interviews with two key informants, supported by observations and documentary analysis. The findings indicate that integrating tourism revenue, accommodation occupancy, visitor, and local economic information improves inter-agency coordination, policy formulation, and tourism performance monitoring. Rather than functioning solely as administrative records, tourism accounting information serves as strategic evidence for public-sector decision-making. Based on these findings, the study proposes a preliminary conceptual model linking tourism accounting information systems, evidence-based governance, and regional economic resilience. The study contributes to the accounting information systems literature by demonstrating the strategic role of integrated accounting information in supporting public-sector governance within tourism-dependent regions.
Co-Authors Nia Ramadani Sugiharti, Harpa