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Design and Implementation of a Web-Based E-Tourism Platform for Rural Religious Tourism: A Community-Based Case Study Danang Satrio; Didha Putri Citradika; Titi Rahayu Prasetiani; Dani Alfin P
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.3741

Abstract

This study aims to develop and evaluate a web-based e-tourism platform to enhance the promotion and accessibility of rural religious tourism in Indonesia. The research focuses on the shrine of Nyai Siti Ambariyah in Bukur Village, Pekalongan Regency, a culturally significant yet underpromoted pilgrimage site. A research and D approach using a prototype model was employed. Data were collected through literature review, observation, interviews with local stakeholders, and document analysis. The prototype website bukurdesareligi dot com was designed and iteratively refined based on community feedback. Evaluation methods included usability testing, SEO performance analysis, and Google Analytics. Usability testing involved 30 participants consisting of local community members, visiting tourists, and site administrators. Results showed that over 85 percent of users could easily access key features, including historical content, event schedules, and visitor services. The platform integrates cultural and spiritual narratives with digital technology, functioning not only as an information tool but also as a cultural archive documenting rituals, oral histories, and promoting local small enterprises, UMKM. Its responsive design ensures cross-device accessibility, while SEO optimization enhances online visibility. Compared to prior studies with static systems, this platform offers a more interactive and holistic solution. The study concludes that web-based e-tourism effectively supports the digitalization of rural religious tourism by improving promotion, engagement, and heritage preservation. It contributes a replicable, community-driven model, although further multi-site and long-term evaluation is recommended to ensure scalability and sustainability.
The influence of ownership structure, board of directors, and the audit committee on sustainability report disclosure Wahidah Purnamasari; Akhmad Samsul Ulum; Titi Rahayu Prasetiani
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.190

Abstract

This study aims to analyze the influence of ownership structure, the board of directors, and audit committees on the disclosure of sustainability reports in the main sector companies listed on the Indonesia Stock Exchange in 2018–2021. This type of research is called correlational research. The population in this study are the main sector companies listed on the IDX in 2018–2021. The sampling technique used was the purposive sampling method, which obtained as many as 13 companies that match the research criteria. The analysis technique used in this study is a multiple linear regression analysis. The results of the study show that the ownership structure has no effect on sustainability report disclosures. The Board of Directors has no effect on the Sustainability Report Disclosure. The Audit Committee has a positive and significant effect on sustainability report disclosures.
The influence of profitability, liquidity, company size, and corporate social responsibility on earnings management with institutional ownership as a moderating variable Laili Nadhifa Khoirunnisa; Amalia Ilmiani; Titi Rahayu Prasetiani
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.341

Abstract

social responsibility on earnings management with institutional ownership as a moderating variable. Research methods using quantitative methods, data collection techniques using secondary data. The sampling technique uses purposive sampling technique, the sample is 44 companies which are the financial statements of Property and Real Estate companies on the Indonesia Stock Exchange (IDX). The analysis technique used is descriptive statistical test with data processing using WarpPLS 8.0. From the results of the research hypothesis testing shows that liquidity, company size, corporate social responsibility have a positive effect on earnings management, profitability has a negative effect on earnings management, institutional ownership strengthens profitability, liquidity and corporate social responsibility have a positive effect on earnings management, institutional ownership does not moderate company size on management profit.