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Komang Adi Kurniawan Saputra
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INDONESIA
Journal of Tourism Economics and Policy
Published by Indonesia Strategic Sustainability
ISSN : 27752283     EISSN : 28072839     DOI : 10.38142/jtep
Core Subject : Economy, Health, Social,
Economics, Econometrics & Finance Public Health Social Sciences
The Journal of Tourism Economics and Policy is published biannually and published in March and November. JTEP also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development, and environment, and their implications for sustainable development; Micro and Macro Economics, Economic Planning, Economic Control, Trade, Public Policy, Islamic Economics, Economic Circular, and much more
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 189 Documents
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Building a Sport Tourism Hub in the Heart of Central Java: A Comprehensive Analysis of Surya Yudha Park Banjarnegara Development SUBARA, Ari; PRANOTO, Pranoto
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1390

Abstract

This study analyzes the potential for developing Surya Yudha Park Banjarnegara as a leading sports tourism destination in Central Java. This qualitative research was conducted for three months (January-March 2025) using in-depth interview methods, participatory observation, and documentation studies of 11 key informants. The results of the study indicate that Surya Yudha Park has enormous strategic potential to develop into a sports tourism hub thanks to its strategic geographical position as the "heart of Central Java", complete sports facilities (international standard futsal field, sports swimming pool, fitness center, and indoor tennis court), and government policy support through the "10 New Bali" program. However, there are significant challenges in the form of limited expertise in sports facility management, HR competency gaps, an unintegrated management system, limited accessibility, and competition with metropolitan destinations. Recommended quality improvement strategies include: adoption of a three-phase development approach, organizational restructuring with the formation of a Sport Tourism Division, integration of a smart facility management system, formation of a Sport Tourism consortium, and revenue diversification. The implementation of this strategy is expected to position Surya Yudha Park as a leading sports tourism destination that contributes to local economic development and sustainable tourism.
Justified Rejection of the Policy of Granting Tax Incentives to Donor Companies: A Call to Protect the Idea of CSR from Distortion SALEH, Younis A. Battal
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1403

Abstract

This article aims to highlight the distortions that the thought of CSR is exposed to due to the policy of granting tax incentives to donor companies adopted by legislative bodies in many countries of the world. The researcher adopted the method of logical justification and rational argumentation in describing and identifying the distortions that the thought of CSR is exposed to due to the adoption of this policy (By studying and analyzing the extent to which this policy is compatible with the content of CSR thought). This article identified all the distortions that the idea of CSR is exposed to due to the adoption of a policy of granting tax incentives to donor companies. This research article will enhance the intellectual capabilities of specialists in tax legislation. The logical justification and rational arguments raised in this article can be a pressure tool towards developing the laws of tax treatment of corporate donations in many countries of the world, with the aim of protecting the idea of CSR from distortion.
Tourism Villages: Developing Tourist Attractions Based on Environmental Conservation For Sustainable Tourism BELO, Odete; NEOLAKA, Melkisedek N.B.C; TODA, Hendrik
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1413

Abstract

Timor Leste has a Comissão Nacional da Eleiçoes body abbreviated as CNE, an independent institution/body that organizes national elections, meaning that the Comissão Nacional de Eleiçoes (CNE) is one of the central institutions in Timor Leste tasked with supervising, organizing, managing and organizing General Elections as an instrument to realize people's sovereignty, form a legitimate government and as a means of articulating people's aspirations and interests. Civic education to increase community participation in general elections. Active participation of citizens in election activities is one measure of the effectiveness of the democratization process. This study aims to analyze and describe the Role of Civic Education to Increase Community Participation in the Timor Lese Presidential Election. The method used is descriptive research with a qualitative approach. Data collection techniques include observation, document study, and interviews, while data analysis techniques include the stages of data collection, data reduction, data presentation, and drawing conclusions. The theory of Bruce J. Cohen (1992) is the basis for the analysis in this study. The focus of the study is on indicators (1) Acted Role, (2) Prescribed Role. (3) Role Model. Civic Education which is very much needed in the midst of the urgency of democracy, where the values ​​and principles of democracy regarding general elections will be organized by the Comissão Nacional de Eleições (CNE) to voter participation through a program to socialize the stages of the Election and provide an understanding of political education to the community.
The Influence of Leverage, Financial Distress, Management Strategy and Company Growth on Audit Opinions MUSLIH, Robet; HERMANTO, Hermanto
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1478

Abstract

This study aims to analyze various factors that influence auditors in issuing going concern opinions on manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. During the period 2019 to 2024. The main focus of the study is directed at five independent variables, namely Leverage, financial distress, management strategy, company growth, and company size. A quantitative approach is used in this study with the logistic regression analysis method. The research sample consists of 49 companies with a total of 294 annual observations collected from audited financial statements. Based on the analysis results, the five variables studied together are able to build a significant prediction model for the issuance of going concern opinions by auditors. Partially, management strategy as measured by Price to Book Value (PBV) is proven to have a positive and significant influence on the likelihood of a company obtaining an auditor's going concern opinion. It is also influenced by several factors, one of which is company size which is proven to have a significant impact in the determination process, but in a negative direction. Meanwhile, Leverage, financial distress, and company growth do not show a statistically significant influence, although they remain contextually relevant in the context of audit risk evaluation. These findings provide a significant contribution to enhancing auditors' understanding of the factors influencing business continuity. This research also offers practical implications for corporate management in improving the quality of strategic decision-making and risk management to maintain business continuity amidst complex economic dynamics.
Place-Making Approach in Transforming Community Gardens into Tourist Attractions in Guwosari, Bantul, Yogyakarta MUTIARNI, Yosi Septa; BANDIYAH, Uswatun Nurul; RIYANISMA, Besti Ismi; SETIAWAN, Risky
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1525

Abstract

Urban farming in community gardens has been increasingly recognized as spaces that support various activities, from environmental sustainability, community resilience, to food security. Now, these spaces have gotten more attention due to their potential as tourist destinations, providing chances for cultural, educational, and experiential tourism activities. This study examines the potential of the community garden in Guwosari, especially Iroyudan, Bantul, as a tourist attraction using the role of space in sustainable tourism, place-making, and tourism geography. The possibility of a community garden as a tourist attraction is assessed using a qualitative approach to highlight the role of placemaking and particularly explores the key factors for integrating agritourism within urban tourism frameworks. Findings indicate that Iroyudan Community Garden offers rich experiential tourism opportunities, including educational farm tours, farm-to-table experiences, direct agricultural workshops, and cultural heritage integration. However, challenges such as infrastructure limitations, community readiness, and policy support must be addressed to ensure sustainable development.
Analysis of Machine Learning Utilization in Identifying Social Assistance Recipients in Aceh Province HAKIM, Rajul; ADNAN, Muhammad; SAFITRI, Winny Dian
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1530

Abstract

Poverty is still an ongoing problem in Indonesia, especially in Aceh Province, even though various interventions such as the Program Keluarga Harapan (PKH) and the use of the Kartu Keluarga Sejahtera (KKS) have been implemented. This study aims to classify social assistance recipients more accurately, in order to reduce poverty levels in Aceh Province. This study uses secondary data from the 2023 National Socio-Economic Survey (NSES) with a total of 13,316 household observations and involving 28 independent variables. The results of the study show that the Classification Tree algorithm is able to classify households with an accuracy rate of 80%. The most influential variables in predicting KKS recipients include the education of the head of the household, floor area, number of household members, source of drinking water, and employment status. These findings indicate that a data-driven approach can improve the targeting accuracy of social assistance programs and support poverty alleviation efforts more effectively.
Family Visitor Behavior Analysis at Cimory Dairyland on the Valley: a Sustainable Educational Tourism Study MONICA, Monica; MARHENDI, Mengku
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes family visitor behavior at Cimory Dairyland On The Valley in Semarang, focusing on visit motivations, behavioral patterns, and visitor satisfaction levels. Employing a qualitative approach with case study methodology, data were collected through in-depth interviews with 20 informants comprising family visitors, destination managers, and educational staff, supplemented by participant observation and document analysis. Results indicate that primary family visit motivations include seeking interactive educational experiences for children (78%), family recreation (65%), and nature interaction (54%). Visitor behavioral patterns demonstrate preferences for educational activities such as petting zoo and milk demonstration, with average visit duration of 4-5 hours. Visitor satisfaction reaches 82% with key factors including educational program quality, facility cleanliness, and staff friendliness. Challenges identified include capacity management during peak seasons, age-specific educational program diversification, and supporting infrastructure development. The study recommends strengthening sustainable educational programs, enhancing visitor management systems, and developing strategic partnerships with educational institutions to establish Dairyland as a premier family educational tourism destination in Central Java.
Mangkunegaran Temple as A Leading Cultural Tourism Attraction: an Analysis Of Digital Marketing Integration and Heritage Preservation in Solo City LAHAGU, Agusman; PRANOTO, Pranoto
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1538

Abstract

This research analyzes Pura Mangkunegaran as a leading cultural tourism attraction in Solo City with a focus on digital marketing integration and cultural heritage preservation. Using a qualitative approach with a case study method, data was collected through in-depth interviews with 15 informants, participatory observation, and Instagram social media analysis. The results showed that Pura Mangkunegaran has a very high cultural tourism potential with 268 years of historical value, a collection of 5,000 artifacts, and original Javanese-European architecture. The visitation rate reached 132,060 people in 2024 with 300% growth from the previous year. A digital marketing strategy through Instagram @mangkunegaran with 65,000 followers proved effective in increasing awareness and visitation. Key challenges include limited digital infrastructure, content inconsistency, and a gap between tradition and millennial traveler expectations. This research recommends an integrated strategy that combines digitization of cultural heritage, interactive content development, and strengthening stakeholder partnerships to make Pura Mangkunegaran a major attraction for sustainable cultural tourism in Indonesia.
Analysis of Factors Influencing Technology Adoption to Increase MSME Productivity in Malang City SARI, Rizqi Aprilia; KORNITASARI, Yenny
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1633

Abstract

This study aims to analyze the factors influencing technology adoption by Micro, Small, and Medium Enterprises (MSMEs) in Malang City during the digitalization era, using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) as the theoretical framework. Data were collected from 100 MSME respondents in Malang City and analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method. The UTAUT2 model was applied to examine the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and habit on technology adoption and productivity. The findings indicate that performance expectancy, facilitating conditions, and habit have a significant positive impact on productivity, highlighting the importance of efficiency, infrastructure support, and consistent technology usage. Conversely, effort expectancy, social influence, and hedonic motivation do not significantly affect technology adoption. The study emphasizes the need for policymakers and stakeholders to enhance digital infrastructure, provide technology training, and offer incentives to increase technology adoption among MSMEs. These strategies are expected to strengthen competitiveness, foster innovation, and drive sustainable economic growth in Malang City.
Digital Marketing Strategy: An Analysis of the Effectiveness of Influencer and Affiliate Endorsements in Promoting Women's Fashion Products DEWI, I Gusti Ayu Agung Istri Sari; PURNAMAWATI, Ida Ayu Putu Santi
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness of digital marketing strategies through influencer endorsements and affiliate marketing in influencing consumer purchase intention for women's fashion products, as well as to examine the role of brand awareness as a moderating variable. The research employed a quantitative approach with multiple linear regression analysis based on data collected through questionnaires. The findings reveal that influencer endorsements have a significant and positive effect on purchase intention, indicating that an influencer's credibility, attractiveness, and expertise can enhance consumer willingness to purchase fashion products. In contrast, affiliate marketing does not have a significant direct effect on purchase intention. Regarding the moderating effect, brand awareness does not significantly strengthen the relationship between influencer endorsements and purchase intention, but it does significantly enhance the relationship between affiliate marketing and purchase intention. These results suggest that affiliate marketing strategies are effective only when supported by high brand awareness, whereas the influence of endorsements relies more heavily on the personal branding and credibility of the influencer. The managerial implications of this study highlight the importance for women's fashion companies to optimize collaborations with credible influencers and to build strong brand awareness to improve the effectiveness of affiliate marketing strategies.

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