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All Journal Soedirman Accounting, Auditing and Public Sector Journal
Uswatun Hasanah
Accounting Departement, Universitas Jenderal Soedirman, Indonesia
Economics, Econometrics & Finance

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STRATEGIC HERITAGE MANAGEMENT AND WOMEN’S ECONOMIC EMPOWERMENT: A CASE STUDY OF ‘AISYIYAH IN KOTAGEDE, YOGYAKARTA Uswatun Hasanah; Eka Handriani
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.22431

Abstract

This study evaluates cultural heritage management and women's economic empowerment through the ‘Aisyiyah movement in Kotagede, Yogyakarta, utilizing the 6A Tourism Framework and United Nations Tourism (UN Tourism) sustainable tourism standards. Through qualitative participatory observation, the research finds that while the organization possesses strong social capital and significant historical assets, its management faces critical barriers in accessibility and supporting facilities. Physical constraints, such as poor drainage systems, restricted access for large-scale group vehicles, and supply chain inefficiencies for local Micro, Small, and Medium Enterprises (MSMEs), hinder the realization of sustainable tourism. Notably, the study identifies a lack of integrated prayer facilities (mushalla), accessible toilets, and efficient etalases for both silver crafts and local culinary specialties (oleh-oleh) as major sources of "time leakage" for visitors. This paper recommends an inter-generational collaboration model between senior ‘Aisyiyah leadership and youth wings to bridge digital literacy gaps and professionalize site management. By adopting a "Progressive Islam" (Islam Berkemajuan) lens, the study proposes a transformation toward resilient, weather-adaptive, and worship-friendly heritage tourism.
Co-Authors Eka Handriani