cover
Contact Name
Komang Adi Kurniawan Saputra
Contact Email
Kaksaputra12@gmail.com
Phone
-
Journal Mail Official
journaltep@gmail.com
Editorial Address
Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123
Location
Kota denpasar,
Bali
INDONESIA
Journal of Tourism Economics and Policy
ISSN : 27752283     EISSN : 28072839     DOI : 10.38142/jtep
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
Articles 210 Documents
Analysis of the Impact of Tourism on the Community Economy in the Colorful Village of Parapat Sinaga, Grace; Rahel, Gracia; Manik, Yohana; Ramadhan, Ikhlas
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1376

Abstract

This study aims to analyze the impact of tourism development on increasing community income in Kampung Warna Warni Parapat and identify factors that influence this impact. The method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study indicate that tourism development in Kampung Warna Warni has a significant economic impact on the local community, as seen from the increase in the number of tourists, the opening of micro-business opportunities, and community involvement in homestay management and digital promotion. Factors that influence this impact include active community participation in tourism activities, the development of community-based homestays, optimizing the use of social media, infrastructure improvements, strengthening entrepreneurship, and increasing local economic turnover. All of these factors contribute to improving the welfare of the local community. However, in addition to positive impacts, challenges also arise such as increasing waste volume and the risk of environmental pollution that need to be anticipated with appropriate strategies. Therefore, a sustainable tourism development approach based on local wisdom is essential to maintain the balance of economic, social, and environmental aspects in the tourist village.
The Impact of Tourism Development on Environmental Sustainability in the Bukit Lawang Ecotourism Area Ramadhan, Ikhlas; Surbakti, Kasih; Radilla, Jebina; Fadela, Marsha
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1377

Abstract

This study aims to examine the impact of tourism development on the physical environmental conditions in Desa Perkebunan Bukit Lawang, Bahorok Subdistrict, Langkat Regency, with a focus on changes occurring in tourist attractions, facilities, and infrastructure. A qualitative method was employed, with data collected through direct observation and unstructured interviews. The study relied on primary data gathered from fieldwork, supplemented by secondary data from various sources. Informants were selected using purposive sampling, targeting community members who have knowledge of and are directly affected by tourism development. The results of the study indicate that tourism provides economic benefits and enhances environmental awareness among local communities; however, it also poses challenges such as pressure on environmental carrying capacity, changes in wildlife behavior, and uncontrolled development. The implications of this research highlight the importance of sustainable tourism management through collaboration among local communities, government authorities, and non-governmental organizations in order to preserve the integrity of this conservation area.
Lava Tour Merapi and Community Economic Welfare: A Structural Analysis of Community-Based Tourism in Umbulharjo Village, Yogyakarta Khadafi, Muammar; Eddyono, Fauziah
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1610

Abstract

The growth of post-disaster tourism in disaster-prone areas of Mount Merapi, particularly through Lava Tour activities, demonstrates considerable economic potential for local communities. However, the actual contribution to improving community welfare has not been extensively examined empirically. This study aims to analyze the impact of Lava Tour Merapi activities on household income and community welfare in Umbulharjo Village, Sleman. The research employed a quantitative approach with an associative survey design involving 100 Lava Tour stakeholders, including jeep drivers, homestay managers, culinary entrepreneurs, and souvenir vendors. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software. The findings reveal that all dimensions of Lava Tour activities significantly influence the increase in community income, with the highest contributions coming from souvenir businesses and homestays. Nevertheless, the increase in income has not had a significant impact on community welfare, particularly in aspects of education and retirement savings. These findings highlight the need for broader policy interventions, such as institutional support, access to capital, and community capacity building. It is recommended that community-based tourism management in disaster-prone areas involve institutions such as Destination Management Organizations (DMOs) to ensure sustainability and equitable distribution of benefits.
The Influence of Independent Commissioners, Audit Committees, and Audit Quality on the Integrity of Financial Reports Suhrmadi, Suharmadi; Herliansyah, Yudhi; Widodo, Wahyudi
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1619

Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of independent commissioners, audit committees, and audit quality on the integrity of financial reports. The independent variables used in this research are independent commissioners, audit committees, and audit quality. The dependent variable used in this research is the integrity of financial reports. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 78 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2024. By using a purposive sampling technique, a sample of 13 food and beverage companies listed on the Indonesian Stock Exchange was obtained. The data analysis method in this research uses descriptive statistical analysis.
Evaluation of Service Quality in Improving Public Satisfaction at The Population and Civil Registration Service (Disdukcapil) of Makassar City Iva, Muhammad Irvan Nur; Susilawati, Andi Ceri; Ramadani, Adelia; Tang, Ibunga; Amalia, Nurul
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1629

Abstract

This study aims to evaluate the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Makassar City, focusing on five dimensions of service quality: tangible, reliability, responsiveness, assurance, and empathy. The primary research source is secondary data in the form of a review of literature, articles, journals, regulations, and websites relevant to this study, while interviews with respondents are used as supporting materials. The results indicate that Disdukcapil services have generally been running well, characterized by friendly, consistent, and fair staff attitudes, as well as prioritizing services for the elderly and pregnant women. However, there are still shortcomings in the tangible dimension, such as the lack of information boards at service chairs, which sometimes confuses the public, and in the empathy dimension, where attention to people with disabilities is not optimal. The literature review supports the finding that the empathy dimension is an important indicator of public satisfaction with public services. Thus, although service quality is already positive, improvements in tangible aspects and attention to the special needs of the community are essential for public services to be more inclusive and effective.
iGreen-Risk Management: Integrated Risk Management Model for Sustainable Green Tourism at Sukomakmur Agrotourism Magelang Dewi, Idah Kusuma; Putra, Dyan Triana; Purwanto, Ramadhani; Firdaus, Ryan Fadhila; Mistriani, Nina
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1662

Abstract

This study aims to develop an integrated risk management model called iGreen-Risk Management to support sustainable green tourism development at Sukomakmur Agrotourism in Magelang, Indonesia. The research seeks to identify environmental, social, and economic risks faced in green tourism development and create a comprehensive framework that integrates community engagement, participatory decision-making, and critical success factors for sustainable agrotourism management. The study employs Participatory Action Research methodology involving active participation from key stakeholders, including agrotourism managers and local communities. Data collection includes risk identification through stakeholder mapping, focus group discussions, in-depth interviews, field observations, and document analysis conducted over one year. The research follows systematic risk management phases, including risk identification, analysis, evaluation, mitigation, and monitoring. The research is expected to produce a comprehensive iGreen-Risk Management model that provides practical guidelines for agrotourism operators to systematically identify, assess, and manage risks while maintaining environmental sustainability and community welfare. The model integrates environmental conservation, social empowerment, and economic viability principles to ensure long-term agrotourism sustainability. This study contributes novel knowledge by developing the first integrated risk management framework specifically designed for green tourism in agrotourism contexts, combining participatory approaches with comprehensive risk management principles that have not been previously integrated in sustainable tourism literature.
The Strategic Role of Mosques in Empowering the Community's Economy: A Case Study of the Bintaro Jaya Grand Mosque Khusnaini, Khusnaini; Liyana, Nur Farida; Kustiani, Nur Aisyah
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1728

Abstract

This study aims to explore the strategic role of mosques in empowering the Muslim community’s economy, with a case study at Masjid Raya Bintaro Jaya (MRBJ) in the urban area of South Tangerang. Using a descriptive qualitative approach and single case study design, data were collected through in-depth interviews, participant observation, and documentation of mosque-based economic activities. The findings reveal that MRBJ has successfully implemented structured economic programs such as interest-free microloans (bank infaq), small business carts (gerobak berkah), MSME training, and the development of a commercial halal zone. Supporting factors include community trust, ZIS fund potential, and strategic partnerships. Challenges include low financial literacy and default risks. This study concludes that mosques can act as effective agents of economic empowerment through institutional strengthening, cross-sectoral collaboration, and the development of a measurable and sustainable empowerment roadmap.
Improving Maturity Level of Smart Tourism in Yogyakarta City Cahyani, Maulidia Dwi; Djunaedi, Achmad
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1759

Abstract

This study aims to evaluate the maturity level of smart tourism implementation in Yogyakarta City based on three main aspects, namely destination, amenities, and hospitality. This study used a mixed quantitative-qualitative approach. Data were collected through field observations and in-depth interviews with stakeholders from the Yogyakarta City Culture Office, Tourism Office, Development Planning Agency (BAPPEDA), Transportation Office, Fort Vredeburg Museum, and Sonobudoyo Museum. Eleven indicators across six sub-aspects were analyzed and scored on a scale of 1-5 and referring to the Ministry of Communication and Information Technology’s smart city framework, to determine the maturity level into ad-hoc, initial, scattered, integrated, or smart. The results show that the overall maturity level of smart tourism in Yogyakarta City is at the scattered level with an aggregate score of 3.6 out of 5. The destination and amenities aspects each reached the integrated level (score of 4), while the hospitality aspect was at the scattered level (score of 3). The main strengths lie in cultural attractions, increased tourist visits, and the adoption of digital payments. The main challenges are fragmented system integration, particularly in public transportation services and tourism human resources.
The Traditional Performances As Sustainable Tourism Attractions An Analysis Of Tourism Promotion For Cruise Ship Passengers at Gili Mas Port Prayuda, Danu Satria; Prayuda, I Putu Septian Adi; Supriyadi, Erri
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1773

Abstract

The rapid growth of the global cruise tourism industry has encouraged destinations in Indonesia to strengthen ports as gateways for international tourists. Gili Mas Port in Lombok has strategic potential due to its proximity to leading tourist destinations and the richness of Sasak culture. However, tourism promotion—particularly traditional performances as sustainable attractions—has not yet been managed optimally and in an integrated manner. This study aims to analyze tourism promotion strategies for cruise ship passengers at Gili Mas Port and to identify the challenges encountered. The research employed a qualitative descriptive approach using participatory observation, in-depth interviews with key stakeholders (KSOP Lembar, PT Pelindo, Tourism Office, NTB Regional Tourism Promotion Board, travel agent associations, and cruise tourists), and documentation studies. Data were analyzed using the interactive model of Miles and Huberman. The findings indicate that traditional performances are still presented mainly as ceremonial welcoming events and have not been optimally integrated into an Integrated Marketing Communication (IMC) strategy. In addition, the use of digital media remains limited. The main challenges include stakeholder coordination, limited duration of cruise tourists’ visits, and the absence of a sustainable cultural promotion model. This study recommends strengthening culture-based IMC strategies to enhance the competitiveness of cruise tourism in Lombok.
Analysis of Tax Potential on Differences in The Value of Capital Payments of Foreign Investment Companies in PT YEL in Badung Oktavianti, Anak Agung Made Dian
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1801

Abstract

This study aims to identify potential tax liabilities resulting from differences in capital contribution values ​​in foreign-invested companies, using a case study of PT. YEL in Badung Regency. Data collection methods included literature review and observation. The analysis was conducted by calculating interest on the debt-to-receivable relationship between the company and its shareholders, as well as potential taxes on interest income. This study also considered tax calculation options if the company experiences a loss or profit in 2022. The analysis revealed a discrepancy between the capital contribution value stated in the deed of establishment and the actual value, which resulted in the company recording shareholder receivables and requiring it to calculate interest and taxes on the difference in capital contribution in 2022.

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