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M. Agus Sutiarso
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INDONESIA
Journal of Commerce Management and Tourism Studies
Published by Yayasan Mitra Persada Nusantara
ISSN : 00000000     EISSN : 29649927     DOI : https://doi.org/10.58881/jcmts
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
The scope of the journal is Commerce (Business Administration, Business Digital, Business Management, Financial Accounting, Performance measurement, Managerial Accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer Pricing, International Accounting, Intellectual capital, Behavioural accounting, Forensic accounting and audit, Accounting educations, Shariah Accounting and Cooperative Accounting, Economic, Tourism Studies, Tourism Management, Hospitality, Tourism Event.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 3 (2025): Dec 2025" : 15 Documents clear
Promotion of youth development programme through entrepreneurial skills in the Niger delta Ogu, Sokari Jusih
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i1.223

Abstract

The Nigerian economy, particularly in the Niger Delta region, is characterized by a heavy reliance on government-driven investments and employment creation, with limited private sector entrepreneurship. This dependence has hindered economic diversification and sustainable development. This study explores the promotion of youth development through entrepreneurial skills in the Niger Delta as a strategy for fostering sustainable development. The study aims to examine the roles and types of entrepreneurship, identify the goals of entrepreneurs, and analyse effective models for entrepreneurial skill acquisition. It also highlights the importance of employability and entrepreneurship skills in addressing youth unemployment in the Niger Delta. The research employs a qualitative approach, drawing from existing literature and case studies to assess the current state of entrepreneurship in the region. It examines training models, skill acquisition programs, and their effectiveness in enhancing youth employment opportunities. Findings reveal that the limited presence of private sector entrepreneurship in the Niger Delta has perpetuated overdependence on government-driven employment. The study identifies critical gaps in entrepreneurial training and skill acquisition frameworks. It highlights the need for targeted interventions, including practical entrepreneurship education, mentorship programs, and access to financial resources, as essential components of a sustainable development strategy. The study concludes that promoting entrepreneurial skills among youths in the Niger Delta is crucial for reducing unemployment and fostering economic self-reliance. It recommends the integration of entrepreneurship into formal education, the establishment of public-private partnerships, and the provision of financial and institutional support to young entrepreneurs. By addressing these challenges, the Niger Delta can transition from an overreliance on government employment to a diversified, sustainable economy driven by youth-led entrepreneurship initiatives.
Assessment of impact of regulatory guidelines on procurement lead times in world bank-funded projects in Nigeria Effiong, Etim Augustine; Nwoke, Prof. Herbert; Ugwu, Associate Prof. Kelechi Enyinna
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.375

Abstract

The purpose of this study is to examine the impact of regulatory guidelines on procurement lead times in World Bank-funded project South-South Nigeria. The study employed the survey method and stratified random sampling method to ensure representation across different stakeholders who constituted the population for the study.  Questionnaires were given to the participants.  Data collected were analysed using Pearson correlation techniques. The findings of research hypothesis showed that regulatory guidelines significantly positively impact procurement lead times in World Bank-funded Projects in South-South Nigeria. The change in regulatory framework leads to faster project start-ups, timely delivery of goods and services, improved contractor performance, and reduced project cost overruns. The Pearson correlation test result confirms a positive result with the value of (p= .000, r = .997, N = 229). Therefore, values ​​close to r = +1 indicate a strong (positive) linear correlation between x (regulatory guidelines, RG) and Y (procurement lead time, PL). The study recommends that regular training programs for employees and local stakeholders are necessary to improve understanding of World Bank regulations and procurement standards.
Traditional cuisine as a social symbol: A socio-cultural analysis of the collective identity of Indonesian society Nadra, Nyoman Mastiani; Sumawidari, Ida Ayu Ketut; Damayanti, Ida Ayu Kade Werdika; Arjana, I Wayan Basi
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.379

Abstract

This study aims to explore the role of traditional culinary arts as a symbol of cultural identity and an instrument of Indonesian cultural diplomacy internationally. The research focuses on how regional cuisine reflects local values and community history, and is strategically used in cultural diplomacy through festivals, diaspora restaurants, and national programs such as Spice Up the World. A descriptive qualitative approach is used to analyze representations of traditional culinary arts in mass media, cultural policies, and digitalization practices. Data were obtained from academic literature, case studies (in Australia and Toronto), digital content such as culinary TikTok, and interactive media campaigns. The findings indicate that traditional cuisine not only strengthens ethnic identity and collective memory but also plays a role in shaping international perceptions of Indonesia. Digital media increases visibility but also brings challenges in the form of commodification and the narrowing of cultural meaning. Diaspora restaurants have proven effective as agents of gastrodiplomacy, while government programs enhance national branding through food. The study concludes that traditional cuisine is a strategic medium that bridges local and global values. If utilized holistically and sustainably, culinary can strengthen Indonesia's cultural image while opening up a more inclusive and competitive diplomatic space.
The impact of QRIS implementation on the growth and competitiveness of small tourism businesses in Bali Kencanawati, Anak Agung Ayu Mirah; Jaya, I Made Sura Ambara; Masih, Ni Ketut; Supiatni, Ni Nyoman
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.390

Abstract

The implementation of the Quick Response Code Indonesian Standard (QRIS) has emerged as a pivotal development in the digital transformation of Indonesia’s payment systems. In Bali, a region heavily dependent on tourism, the adoption of QRIS has significant implications for the growth and competitiveness of small tourism-related businesses. This study investigates the extent to which QRIS has contributed to enhancing operational efficiency, market accessibility, and financial inclusion among micro, small, and medium enterprises (MSMEs) in the tourism sector. Using a mixed-methods approach combining quantitative survey data and qualitative interviews with small business owners in key tourist destinations such as Ubud, Seminyak, and Nusa Penida, this research identifies key drivers and challenges associated with QRIS usage. Findings indicate that QRIS adoption has reduced transaction costs, improved customer convenience, and enhanced business visibility among domestic and international tourists. Moreover, QRIS facilitates better financial record-keeping, which is instrumental in accessing microcredit and other forms of institutional support. Despite its benefits, challenges persist, particularly related to digital literacy, infrastructure availability, and inconsistent regulatory enforcement. The study concludes that while QRIS significantly boosts competitiveness and resilience among small tourism enterprises, its optimal impact depends on sustained digital education, government incentives, and inclusive policy frameworks. This paper contributes to the growing body of literature on digital payment systems and MSME development in emerging economies. It offers actionable recommendations for policymakers, financial institutions, and tourism stakeholders aiming to maximize the socioeconomic impact of QRIS in Indonesia and beyond.
Effective guest complaint management for hotel front office staff: Active listening, prompt resolution, empathy, and consistent follow-up Sudiarta, Made; Santra, I Ketut; Hakim, Jumhur
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.391

Abstract

Effective complaint management in the hospitality industry, particularly within the front office operations of hotels, plays a critical role in ensuring guest satisfaction, fostering loyalty, and maintaining a positive brand reputation. As the primary point of contact, front office staff are frequently tasked with resolving guest grievances that vary in complexity and urgency. This article explores the best practices for managing guest complaints by front office personnel in hotels, drawing from both empirical research and industry standards. The study aims to identify key strategies, communication techniques, and behavioral competencies that contribute to successful complaint resolution. Utilizing a mixed-methods approach, the research combines qualitative interviews with hotel front office managers and quantitative analysis of guest satisfaction data across mid-range and upscale hotel properties. The findings reveal that proactive communication, emotional intelligence, timely response, empowerment of front-line staff, and follow-up procedures significantly enhance complaint handling effectiveness. Additionally, the integration of technology—such as CRM systems and real-time feedback tools—has been found to support efficiency and personalization in service recovery processes. The article further discusses the implications of complaint management practices on operational performance, employee training programs, and overall guest experience. Best practices identified through the research are synthesized into a practical framework to guide hotel managers and front office teams in handling complaints systematically and empathetically. The paper concludes by emphasizing the necessity of a complaint-positive organizational culture and continuous professional development to sustain service excellence in the competitive hospitality landscape.
Preserving local culture as a strategy for sustainable tourism in Bali Mudana, I Wayan; Sinaga , Firman; Suarja , I Ketut; Surata, I Ketut
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.393

Abstract

Bali, as one of Indonesia’s most iconic tourist destinations, is globally celebrated for its rich cultural heritage, traditional arts, and spiritual practices. However, the rapid growth of mass tourism poses significant challenges to the preservation of local culture, potentially leading to cultural commodification and the erosion of community values. This article explores the role of cultural preservation as a strategic pillar for achieving sustainable tourism in Bali. Drawing on qualitative data from stakeholder interviews, local government policy reviews, and ethnographic observations in select Balinese villages, the study examines how traditional customs, rituals, and local wisdom can be integrated into tourism development frameworks. The findings reveal that preserving local culture not only enhances the uniqueness of Bali as a destination but also strengthens community identity, supports local economies, and fosters environmentally responsible tourism practices. Moreover, the involvement of local communities in tourism planning and cultural interpretation is identified as a critical factor in ensuring long-term sustainability. The paper proposes a model of culturally sustainable tourism that emphasizes collaboration between government institutions, private tourism operators, and indigenous communities. By aligning cultural preservation efforts with sustainable development goals (SDGs), Bali can mitigate the adverse impacts of overtourism while enhancing its global competitiveness. This research contributes to the broader discourse on sustainable tourism by demonstrating that safeguarding intangible cultural heritage is not merely a matter of cultural pride, but a pragmatic and necessary strategy for resilient tourism development. The insights offered may serve as a reference for policymakers, tourism stakeholders, and cultural practitioners seeking to balance economic growth with the protection of cultural authenticity in other heritage-rich destinations.
Analyzing corruption, political influence, socioeconomic conditions, and living standards in Pakistan Mazher, Dr. Muhammad Ahmad; Khan, Asma; Tramankuti, Yasotha Nair
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.398

Abstract

The analysis examines the relationship between economic indicators and final household consumption expenditures (FHCE) in Pakistan from 1991-2023. Four variables were used: total population, corruption perception index, political stability, and absence of violence. The results show a positive association between the general population and FHCE in both the short and long terms. However, the corruption perception index reduces FHCE by 0.4430 units, with a negative short-term effect. Political stability has a moderate long-term effect. PSVA has a negative influence on FHCE. The model explains 85.60% variation in FHCE, suggesting population growth management, corruption control, and political stability policies.
From motivation to experience: How advertising and income influence urban park tourism in sub-saharan Africa: A case study of Agodi parks and gardens, Ibadan Adeyemo, Tosin P.
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.400

Abstract

The study evaluates the shift from Motivation to Experience: How Advertising and Income Influence Urban Park Tourism in Sub-Saharan Africa - A Case Study of Agodi Parks and Gardens, Ibadan. The data for this study were collected both from the primary and secondary sources. A pilot survey of the population was conducted to determine the sample size. The study used a sample size of Seventy-three questionnaires which were administered and sixty four were returned and analyzed. The research technique used for the collection of data for this study is the purposive sampling technique which makes it easier to collect data. The data was analyzed manually through the use of frequency and simple percentage tables, tables were used in presenting the data. Research findings show that advertisement motivates consumers to keep patronizing the destination, more income will influence the patronage behavior of the consumer and it also show that consumers are motivated to keep patronizing the site with other factors such as Proximity, Services rendered, Facilities in the site, Nature friendly environment, Accessibility, Fun and entertainment, Relaxation and Affordability. Hence, the study recommends that there is need for destinations to embark on advert campaign by using jingles that arouse the interest of their prospective customers; formal advertising policy that motivates/influences the patronage decision of consumers must consider adverts that appeal to them and this must equally be initiated, a proactive and effective advert process for established tourism sites should be designed and implemented. In formulating advertising policies, companies must emphasize other factors that motivate consumers to patronize the destination more in terms of Proximity, Services rendered, Facilities in the site, Nature friendly environment, Accessibility, Fun and entertainment, Relaxation and Affordability and lastly the study recommends that there is need for an improvement in the economy to empower the consumers to enable them make more patronage to the park.
Impact of financial literacy on investment decisions: evidence from the nepal stock market Ghimire, Shiva Raj; Agarwal, Dr. Nirdosh Kumar; Chaurasiya, Dr. Sneha
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.402

Abstract

This study aims to investigate the impact of financial literacy on investment decision-making in the Nepal Stock Market. It particularly focuses on identifying disparities in financial literacy levels among investors and provides insights to inform policymakers and stakeholders in enhancing financial education programs across Nepal. A causal-comparative research design was employed, targeting investors in the Kathmandu Valley and representing all seven provinces of Nepal. Using a convenience sampling method, data were collected from 250 investors through a structured questionnaire. Analytical methods like descriptive statistics, correlation analysis, and multivariate regression were used to examine how different aspects of financial literacy—like knowledge, awareness, experience, skills, ability, and goals—affect investment decisions. The findings reveal that financial literacy significantly influences investment behavior, though the extent of influence varies across its components. Financial Knowledge (FKW) had a notably strong positive impact on investment decisions. Financial Awareness (FAW), Financial Experience (FEX), and Financial Skills (FSK) showed moderate effects. Financial Capability (FCP) emerged as a key determinant, while Financial Goals (FGL) exerted a substantial influence on decision-making. This study provides empirical evidence of the role of financial literacy in shaping investment behavior within the Nepalese context—a relatively underexplored area. It offers practical recommendations for enhancing financial literacy through personalized education programs, accessible learning resources, and institutional integration. These insights are valuable for fostering a more informed, rational, and inclusive investment environment in Nepal.
Implementation of calculation and deduction of income tax article 23 on train washing contracting and on trip cleaning PT. KAI DAOP 9 Jember in the perspective of Islamic economics. Azizi, Muhammad Naufal; Siswanto, Adil
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.403

Abstract

The main focus of this research is to find out how the mechanism for calculating and deducting Income Tax Article 23 is carried out, and to what extent its implementation mids accordance with the tax regulations in force in Indonesia. This research uses a qualitative approach with a case study method. Data collection techniques by direct field observation, in depth interviews with internal company personnel, and documentation of relevant tax documents. The results of the study show that PT. KAI DAOP 9 Jember has implemented the mechanism for calculating and deducting Article 23 Income Tax with a rate of 2% of the gross amount in accordance with the provisions of Minister of Finance Regulation No. 141/PMK.03/2015. The tax payment process is carried out through the e-Billing system, while reporting uses the e-Bupot application provided by the Directorate General of Taxes. The conclusion of this research sos PT. KAI DAOP 9 Jember has implemented a mechanism for calculating and deducting Article 23 Income Tax for the contracting of train washing and on Trip Cleaning services by following applicable tax provisions.

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