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All Journal COUNT: Journal of Accounting, Business and Management
Desyana Putri
Department of Accounting, Universitas Samudra
Economics, Econometrics & Finance

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THE ROLE OF LIVELIHOOD CAPITAL IN INCREASING COMMUNITY INCOME THROUGH SUSTAINABLE RURAL TOURISM DEVELOPMENT IN KAMPOENG LAMA TOURISM VILLAGE Aji Prabowo; Montaris Silaen; Desyana Putri
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1023

Abstract

Kampoeng Lama Tourism Village has considerable cultural, natural, and agricultural tourism potential, yet its tourism performance has fluctuated and increasing tourist visits have not been followed by optimal improvements in community income. This condition highlights the need to strengthen livelihood capital and develop rural tourism capable of generating sustainable economic benefits for local communities. This research investigates how human, financial, and social capital contribute to sustainable rural tourism development and community income, while also examining tourism development as a mediating variable. A mixed methods approach was employed using surveys of local tourism business actors, tourism village managers, and village government representatives through random sampling, complemented by in-depth interviews and field observations. Quantitative data were analyzed using PLS-SEM with SmartPLS. The measurement model confirmed that all constructs met validity and reliability criteria. Human capital (β=0.290; p<0.001), financial capital (β=0.248; p=0.001), and social capital (β=0.248; p<0.001) had positive and significant effects on tourism development. Tourism development had the strongest effect on community income (β=0.550; p<0.001) and significantly mediated the effects of all three livelihood capitals on incomeThe model accounted for 31.5% of the variation in tourism development and 47.1% in community income. The findings indicate that livelihood capital should be integrated with tourism product innovation, destination management, infrastructure improvement, market access, and inclusive community participation to generate sustainable economic benefits.
Co-Authors AJI PRABOWO Montaris Silaen