JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Vol. 6 No. 1 (2026): Juni

Systematic Literature Review of Sustainable Tourism Village Development: Identification of Four Key Issues and Formulation of a Holistic-Resilient Circular Village (HRCV) Framework

Maria Anjelina Ngina Bali (Universitas Mercu Buana Yogyakarta)
Rochmad Bayu Utomo (Universitas Mercu Buana Yogyakarta)



Article Info

Publish Date
02 Jul 2026

Abstract

Rural communities can become more economically independent through the development of tourism villages, which also helps increase Locally Generated Revenue (PAD). However, the full potential of tourism villages has not been fully realized due to several obstacles in its implementation. By reviewing and synthesizing previous research, this study hopes to identify these challenges and provide a more comprehensive framework to address them. This research uses a Systematic Literature Review (SLR) approach, utilizing the PRISMA flowchart and CASP tools for quality evaluation, on 20 international articles indexed in Scopus and Web of Science from 2019 to 2025. Three coding phases—open, axial, and selective—were used to analyze the data. Based on the data, four key issues commonly identified across countries are weak participatory governance, low economic resilience, conflicts in spatial planning, and limited human resource quality and digital literacy. Sustainable tourism villages can be built based on the revolutionary Holistic-Resilient Circular Village (HRCV) paradigm, which combines integrated spatial design, circular economy, participatory governance, and Penta Helix synergy.

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Journal Info

Abbrev

JABKO

Publisher

Subject

Economics, Econometrics & Finance

Description

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer is a peer-reviewed journal. JABKO invites academics and researchers who do original research in the fields of taxation, management, and accounting including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting ...