Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)

The Role of Community Support in Building Competitive Advantage in Tourism Villages: A Study of Kutuh Tourism Village

I Wayan Chandra Adyatma (Universitas Warmadewa, Indonesia)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to analyze the role of community support as a determinant of the competitive advantage of tourism villages, considering the influence of Government Role and Destination Image. A quantitative approach was employed using a survey method involving community members engaged in tourism activities in Kutuh Tourism Village. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of reliability and validity tests indicate that all research constructs meet measurement quality standards, with Cronbach’s Alpha values as follows: Government Role 0.84, Destination Image 0.87, Community Support 0.91, and Competitive Advantage 0.85; Composite Reliability: Government Role 0.89, Destination Image 0.91, Community Support 0.94, Competitive Advantage 0.90; and AVE: Government Role 0.61, Destination Image 0.65, Community Support 0.70, Competitive Advantage 0.62. Structural model analysis revealed that Government Role (β = 0.36, t = 4.28, p < 0.001) and Destination Image (β = 0.43, t = 5.12, p < 0.001) positively and significantly affect Community Support, which in turn strongly influences Competitive Advantage (β = 0.50, t = 6.21, p < 0.001). These findings confirm that the competitive advantage of tourism villages is not solely determined by destination factors, but strongly depends on the level of community participation and support. The study provides important practical implications for tourism village management by emphasizing the strengthening of government involvement, the development of a positive destination image, and strategies to increase community participation sustainably.

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...