<![CDATA[This study aims to identify a community-based digital accounting model for strengthening green-economy value-chain governance through Community-Based Tourism (CBT) in Oluhuta Village. A convergent mixed-methods design with qualitative dominance was employed. Data were collected through in-depth interviews with 20 informants, observation, focus group discussions, documentation, and questionnaires. Quantitative data were analyzed descriptively, while qualitative data were examined through data condensation, data display, and conclusion drawing and verification. The findings show that 65% of respondents still rely on manual bookkeeping, only 35% use digital devices for financial recording, and 15% use financial-management applications. Although all respondents own smartphones and 90% have internet access, the use of technology for accounting functions remains limited. Meanwhile, 90% require periodic financial reports, whereas only 30% currently prepare periodic summaries or reports. Integration of qualitative and quantitative evidence produced a model consisting of six processes: transaction recording, information processing, financial reporting, community verification and supervision, information distribution, and decision making. The model is guided by participatory, simple and accessible, transparent, accountable, integrated, and sustainability-oriented principles. The findings indicate that digital accounting in CBT should be treated as a socio-technical governance process linking technology, stakeholder roles, value-flow traceability, and community accountability rather than merely replacing manual records with electronic media.]]>
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