Soedirman Accounting, Auditing and Public Sector Journal
Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

STRATEGIC HERITAGE MANAGEMENT AND WOMEN’S ECONOMIC EMPOWERMENT: A CASE STUDY OF ‘AISYIYAH IN KOTAGEDE, YOGYAKARTA

Uswatun Hasanah (Accounting Departement, Universitas Jenderal Soedirman, Indonesia)
Eka Handriani (Universitas Darul Ulum Islamic Centre Sudirman GUPPI)



Article Info

Publish Date
27 Jun 2026

Abstract

This study evaluates cultural heritage management and women's economic empowerment through the ‘Aisyiyah movement in Kotagede, Yogyakarta, utilizing the 6A Tourism Framework and United Nations Tourism (UN Tourism) sustainable tourism standards. Through qualitative participatory observation, the research finds that while the organization possesses strong social capital and significant historical assets, its management faces critical barriers in accessibility and supporting facilities. Physical constraints, such as poor drainage systems, restricted access for large-scale group vehicles, and supply chain inefficiencies for local Micro, Small, and Medium Enterprises (MSMEs), hinder the realization of sustainable tourism. Notably, the study identifies a lack of integrated prayer facilities (mushalla), accessible toilets, and efficient etalases for both silver crafts and local culinary specialties (oleh-oleh) as major sources of "time leakage" for visitors. This paper recommends an inter-generational collaboration model between senior ‘Aisyiyah leadership and youth wings to bridge digital literacy gaps and professionalize site management. By adopting a "Progressive Islam" (Islam Berkemajuan) lens, the study proposes a transformation toward resilient, weather-adaptive, and worship-friendly heritage tourism.

Copyrights © 2026






Journal Info

Abbrev

saap

Publisher

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...