Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 4 (2026): Oktober

The Impact Of Ecotourism Development On Improving The Well-Being Of The Local Community In The Bukit Lawang Area, Bahorok Subdistrict, Langkat Regency

Mhd Fauzan Hafizh (Universitas Pembangunan Panca Budi Medan)
Ahmad Fadlan (Universitas Pembangunan Panca Budi Medan)
Uswatun Hasanah (Universitas Pembangunan Panca Budi Medan)



Article Info

Publish Date
20 Oct 2026

Abstract

This study aims to describe the state of ecotourism development in the Bukit Lawang area and to analyze the impact of this ecotourism development on the income and economic well-being of the local community in Bahorok Subdistrict, Langkat Regency. A descriptive quantitative approach was used. Data collection was conducted by distributing a Likert-scale questionnaire to 60 local community respondents, selected using the Slovin formula and accidental sampling. Data analysis was performed using descriptive statistics and simple linear regression analysis with the aid of SPSS. The results of the descriptive statistical analysis indicate that tourism attractiveness is categorized as “very good,” while the variables of infrastructure, community participation, management, and welfare indicators fall into the “good” category. A partial hypothesis test (t-test) showed a calculated t-value of 14.546 > 2,002 t-table with a significance level of 0.000, which empirically proves that ecotourism development has a positive and significant effect on the well-being of the local community. The coefficient of determination (R²) of 0.785 indicates that 78.5% of the variation in community welfare levels is determined by the effectiveness of ecotourism program management, while the remaining 21.5% is influenced by other factors outside the model.

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Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...