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All Journal International Journal of Travel, Hospitality and Events Jurnal Sains Terapan Pariwisata
Bayu Anggara Sajangbati
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Pengembangan Objek Wisata Arung Jeram Sebagai Daya Tarik Di Gayo Rafting Kabupaten Aceh Tengah Baskoro Harwindito; Reni Sulistyowati; Armand; Sahlan Toro; Bayu Anggara Sajangbati
Jurnal Sains Terapan Pariwisata Vol. 6 No. 2 (2021): Jurnal Sains Terapan Pariwisata
Publisher : Politeknik Sahid

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Abstract

Tujuan dari penelitian ini adalah kurangnya dana untuk proses pengembangan objek wisata arung jeram Gayo Rafting dalam melengkapi sarana prasarana karena dikelolai oleh pihak swasta tentu ini menjadi penghambat dalam pengembangan, ditambah lagi kurangnya aktivitas wisata yang dapat dilakukan wisatawan, serta tercemarnya lingkungan sungai Pesangen akibat limbah sisa pemotongan ayam dan sampah dari kota. Penelitian ini dilakukan bertujuan untuk merancang strategi untuk pengembangan objek wisata arung jeram Gayo rafting, Metodologi dalam penelitian ini metode yang digunakan peneliti adalah kualitatif yang digunakan untuk mencari tahu peran dari pemerintah dan pengelola dalam pengembangan objek wisata arung jeram Gayo Rafting. Kemudian untuk mengetahui kendala dalam pengembangan objek wisata arung jeram Gayo Rafting, serta untuk mengetahui strategi yang tepat dalam pengembangan objek wisata arung jeram Gayo Rafting, peneliti menggunakan metode analisis SWOT. Implikasi hasil penelitian ini didapat berdasarkan perhitungan dari Matrik EFAS & IFAS, objek wisata arung jeram Gayo Rafting berada dititik kuadran 1 yaitu kuadran strategi agresif. Dimana objek wisata arung jeram Gayo Rafting memiliki banyak kekuatan dan peluang agar dapat maju dan berkembang kearah yang lebih baik.
Financial Management and Accounting Practices of Gayo Coffee MSMEs in Supporting Sustainable Tourism in Aceh, Indonesia Admita; Jamaludin; Reza Imani Syawal; Bayu Anggara Sajangbati; Dini Murniaty
International Journal of Travel, Hospitality and Events Vol. 5 No. 1 (2026): International Journal of Travel, Hospitality and Events
Publisher : The Postgraduate School of Tourism Sahid Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/ijothe.v5i1.711

Abstract

ABSTRACT Purpose: This research aims to explore how financial management practices and accounting strategies implemented by Gayo Coffee MSMEs in Aceh, Indonesia, contribute to the sustainability of tourism-based local economies. Gayo Coffee, globally recognized for its distinctive flavor and organic cultivation methods, has become a central pillar in Aceh’s economic and tourism development. Research Methods: This study adopts a descriptive qualitative approach utilizing secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia (BI), the Ministry of Tourism and Creative Economy (Kemenparekraf), and academic publications. Data were analyzed using thematic analysis and triangulation to ensure validity and reliability. Results and Discussion: Findings reveal that most MSMEs practice traditional but adaptive financial management through manual bookkeeping and cooperative-based funding. However, digital transformation has improved financial transparency through QRIS and e-wallet use. Despite progress, accounting literacy and standardization remain limited. Implication: The study emphasizes the importance of enhancing financial education, digital literacy, and accounting standardization to strengthen the role of MSMEs in sustainable tourism development. Keywords: financial management, accounting practices, MSMEs, Gayo coffee, sustainable tourism
Co-Authors Admita Armand Baskoro Harwindito Dini Murniaty Jamaludin Reni Sulistyowati Reza Imani Syawal Sahlan Toro