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Journal : JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

Pengembangan Pariwisata Berbasis Komunitas di Desa Aneuk Laot Aceh Somad, Djohari; Rahmanita, Myrza
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3863

Abstract

Purpose: This study explores community-based tourism (CBT) development in Aneuk Laot Village, Sabang City, as a strategy to support Sustainable Development Goals (SDGs). Methodology/approach: A qualitative case study was conducted using interviews, observations, and a literature review. The informants included Pokdarwis, traditional leaders, and BUMDes managers. Results/findings: The tourism potential of Aneuk Laot includes natural (Lake Aneuk Laot, forests, hills), cultural (traditional customs), and culinary tourism. Effective CBT is driven by active community participation, including youth, women, and local institutions such as Pokdarwis, BUMDes, and traditional leaders. This collaborative model supports the preservation of local assets and contributes to the achievement of the SDGs. Conclusions: The development of community-based tourism (CBT) in Gampong Aneuk Laot contributes significantly to the achievement of the SDGs through cultural preservation, environment, and community empowerment. The active involvement of youth, women, and indigenous groups in tourism management creates jobs, increases income, and strengthens the ownership of local resources. This model promotes sustainable development from social, economic, and ecological aspects. Limitations: This research is limited to examining how community-based tourism development can support sustainable development goals (SDGs) in a region.  There are many other areas which can be studied both in the tourism sector and in other sectors as supporting sustainable development goals (SDGs) Contribution: The research results can be useful for community-based tourism studies and various types of studies supporting sustainable development goals (SDGs).
Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat Purnawan, Arif Hadi; Rahmanita, Myrza
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3869

Abstract

Purpose: This research examines the success factors in the management of sustainable tourism villages in West Java. Methodology/approach: This study employs a Systematic Literature Review (SLR) of 32 Scopus and SSCI-indexed articles (2018–2023) with an impact factor of ?3.0, focusing on sustainable tourism villages, digital innovation, and cultural preservation. Secondary data were also obtained from Statistics Indonesia (BPS), the West Java Tourism Office, and interviews with tourism village managers. Results/findings: The success of sustainable tourism villages in West Java is driven by penta-helix collaboration, community-based monitoring, digital innovation, cultural preservation, environmental management, and the diversification of the creative economy through digital platforms. These factors are integrated and mutually support sustainable village management. Conclusions: The effective management of sustainable tourism villages in West Java is supported by penta-helix collaboration, community-based monitoring, transparent financial management, digital innovation, socio-cultural preservation, resource management, and creative economy diversification through digital platforms. These integrated factors significantly contribute to the sustainable development of tourism villages. Limitations: This study is limited to research conducted in the West Java region. Other regions remain to be explored using similar research frameworks or different approaches to sustainable tourism village management and sustainable development (SDGs). Contribution: This research is expected to contribute to the fields of tourism studies, tourism village management, and other relevant scientific disciplines.
Co-Authors Adam Rachmatullah Adriana Klara Parera Agustina Manurung, Ram Alexander Fiandre Readi Amalia Mustika Amalia Mustika, Amalia Amaniati, Fetty Amrullah Amrullah Amrullah Amrullah Anak Agung Gde Agung Andini Anggia Septyaningtyas Angela, Patricia Naomi Anggara, Ary Angger Hidayat Ari Ekoprianto Arief Faizal Rachman Bella Des Kharin Boediman, Surya Fadjar Budi Suyanto Budi Suyanto Defrita Metasari Devita Gantina Dewi Gita Kartika Dewi, Triana Rosalina Diena Mutiara Lemy Doni Muhardiansyah Elda Nurmalinda Elissa Letsoin Emenina Tarigan, Emenina Fachrul Husain Habibie, Fachrul Husain Fetty Asmaniati Fetty Asmaniaty Grace Mailo Gratia Wirata Laksmi Gratia Wirata Laksmi Gurning, Linda R M Hariani, Dina Harry Lesmana Henky Hermantoro Heny Ratnaningtyas Hera Oktadiana, Hera Hidayat, Candra Himawan Brahmantyo - STP Trisakti Jakarta, Himawan Hubner, Ira B. Husain Habibie, Fachrul Ian Nurpatria Suryawan Ian Nurpatria Suryawan Ingkadjaya, Rahmat Jane Millenia Jannah, Miskol Jaya, Lalu Aswadi Jessica Christina Joko Haryono Kaleb Yusuf Sinay Kevin Rais Rachman Kusnedi, Rahmat Leonardo De Channell Lestari, Nia Kurnia Lionika Roselie Luh Putu Ratna Sundari M. Rahmad M. Rahmad, M. Rahmad Mafrudoh, Lut Marintan br Gurning, Linda Rotua Muhammad Fauzan Mumin, Adhi Tri Na, Quan Nadine Azzahra Syah Ni Wayan Marsha Satyarini Nia Kurnia Lestari Novianty, Erlinda Novita Widyastuti, Novita Nurbaeti Nurbaeti . Nurbaeti Nurbaeti Nurbaeti Nurbaeti Nurbaeti Nurbaeti Nurmalinda, Elda Osman, Ismeth Emier Owen Edwardlis Pelliyezer Karo Karo Pinontoan, Nexen Alexandre Prabowo, Yogan Daru Purnawan, Arif Hadi Purwanti Dyah Pramanik Putri Sion Desmy Kefi Rahayu, Nurti Rahmat Ingkadijaya Rahmat Ingkadijaya Rahmat Ingkadjaya Rahmi Fadhella Rakhmat Ashartono Renanda, Alfiyyah Zalfah Reni Retnowati Rianto Rianto Riyanto, Wisnu Sakchai Setarnawat Salwa Octaviani Mardi Saptarining Wulan, Saptarining Sari Suryanti Shirley Sulivinio Siahaan, Denny Sithy Fatimah Sofian Lusa Somad, Djohari Sri Mariati Sri Mariati Sri Mariati Sundring Pantja Djati Tania, Luthfia Renalda Thamrin, HM Tofiani, Sandra Triana Rosalina Dewi Vienna Artina Sembiring, Vienna Artina Wahjono, Budi Wahjono, Faisal Wijayanti Dewi Prabandari Willy Arafah, Willy Winda Ningsih Yogan Daru Prabowo Yohana F. Cahya Palupi Meilani Zitao, Liu