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Robbi Rahim
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robbirahim@ieee.org
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+62818639363
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apollo@mediadigitalpublikasi.com
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JL. Kenari 18 No. 421 Desa/Kelurahan. Kenangan, Kec. Percut Sei Tuan, Kab. Deli Serdang, Kab. Deli Serdang, Provinsi Sumatera Utara, 20226, Indonesia
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INDONESIA
Apollo: Journal of Tourism and Business
Published by CV. Media Digital Publikasi Indonesia
ISSN : -     EISSN : 29855810     DOI : https://doi.org/10.58905/apollo
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Apollo: Journal of Tourism and Business, a premier peer-reviewed academic journal dedicated to the advancement of knowledge and research in the field of tourism and business. Our journal is committed to publishing high-quality, original research that explores the complex and dynamic relationship between these two fields. We publish three issues per year and welcome submissions from researchers at all career levels and from any geographic location. Our journal is assigned the International Standard Serial Number (ISSN) 2985-5810, which ensures the permanent availability and visibility of our journal in the scholarly community, We are committed to promoting diversity and inclusivity in our editorial process and encourage submissions from underrepresented groups. Our rigorous peer review process ensures that only the most impactful and rigorous research is published in our journal. we hope that you will consider submitting your research to Apollo and join the conversation about the important issues facing the tourism and business sectors.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Tourism, Leisure and Hospitality Management
Articles 82 Documents
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Strategy for the Development of a Sustainable Tourism Area Based on Disaster Mitigation in the Trusmi Batik Region Rika Nurvilaelli Fahriyah; Mohd Abi Rafdi
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.763

Abstract

Amid the risk of natural disasters, sustainable tourism development requires mitigation efforts capable of ensuring the safety of the area while supporting the community’s economic activities. The Trusmi Batik Area in Cirebon Regency, as a cultural tourism destination, faces the threat of flooding that has the potential to disrupt tourism activities, the batik trade, and community life. This study aims to develop a flood disaster mitigation strategy that can be implemented in the Trusmi Batik Area to reduce disaster risks and support the sustainability of tourism and trade activities in the region. The method used in this study is a descriptive qualitative approach through field observations and in-depth interviews with community leaders, batik business owners, and relevant agencies. The analysis indicates that flooding in the Trusmi Batik Area is influenced by physical factors such as high rainfall, a relatively concave topography, the proximity of residential areas to rivers, and inadequate drainage capacity, as well as non-physical factors such as land-use changes, low public awareness regarding environmental cleanliness, and suboptimal drainage management. Based on these findings, a disaster-mitigation-based tourism development strategy was formulated. It includes periodic drainage normalization and maintenance; environmental education and community cooperation; the provision of trash bins; the addition of green open spaces and infiltration wells; riverbank management; land-use control; and the strengthening of the Disaster-Resilient Village Program (Destana) through training and disaster simulations. This strategy is expected to reduce flood risks while supporting the development of the Trusmi Batik Area as a safer, more resilient, and sustainable tourism destination.
Improving Financial Statement Translation Methodology under IAS 21 for Cross-Border Business in Globalized Economies Abrorbek Kozimjonov
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.752

Abstract

The intensification of globalization and economic integration, the expansion of transnational corporations, and the growing inflow of foreign investment have made the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) increasingly necessary. Today, financial reporting is regarded not merely as a source reflecting an entity's financial position and performance, but as an integrated information system used by investors, creditors, government authorities, and other stakeholders for economic decision-making. In this context, it is essential to scientifically substantiate the procedures for translating accounting information prepared in a functional currency into a presentation currency. Ensuring the reliability, consistency, and international comparability of financial reporting indicators, while preserving the interrelationship between income and expenses, assets and liabilities, equity items, net profit, and other comprehensive income, is one of the priority research directions for improving financial reporting methodology. Using the case of a Tashkent-based joint-stock company, this article examines the problems of translating financial statements from a functional currency into a presentation currency and proposes a weighted-average-rate methodology as a solution.

Page 9 of 9 | Total Record : 82

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