Prosiding Seminar STIAMI ini menghimpun sejumlah artikel penelitian dan kajian ilmiah dari dosen, peneliti, dan praktisi di lingkungan STIAMI. Cakupan bidang ilmu yang ditampilkan sangat luas, meliputi Administrasi Publik, Bisnis, Komunikasi, Hospitality, Logistik, dan Perpajakan, Akuntansi. Jurnal ini mempersembahkan analisis kontemporer dan solusi inovatif untuk menjawab tantangan di era disrupsi, mulai dari transformasi pelayanan publik, strategi bisnis yang adaptif, dinamika komunikasi digital, hingga optimalisasi rantai pasok dan kebijakan fiskal. Sebagai sebuah karya kolaboratif dari jenjang S1, S2, dan Vokasi, prosiding ini tidak hanya menawarkan perspektif teoritis yang mendalam tetapi juga aplikasi praktis yang relevan bagi pengembangan ilmu pengetahuan, dunia usaha, dan pembuatan kebijakan. E - ISSN: 2355-2883 https://ojs.stiami.ac.id/index.php/PS
Institut Ilmu Sosial dan Manajemen STIAMI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required. License The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License. 2. Author(s)' Warranties The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s). 3. User Rights Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications. 4. Co-Authorship If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author. 5. Miscellaneous Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3. Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
AIDA and Customer Journey Mapping in Digital Tourism
Digital transformation in the tourism industry has introduced Virtual Reality (VR) and Augmented Reality (AR) technologies as innovations that fundamentally reshape the way tourists interact with destinations. This study aims to evaluate the relevance of the AIDA model in comparison with Customer Journey Mapping in explaining the conversion mechanism from immersive virtual experiences into actual visitation decisions. Employing a systematic literature review, the study analyzed 67 high-quality articles retrieved from academic databases including Scopus, Web of Science, ProQuest, ScienceDirect, and Google Scholar, covering the period 2015–2024. The analysis reveals that the AIDA model demonstrates significant theoretical and empirical superiority over Customer Journey Mapping in the context of immersive tourism technologies. Of the 32 articles applying the AIDA framework, 87.5% reported significant causal relationships between each AIDA stage and visitation intention, whereas only 54.3% of the 35 articles employing Customer Journey Mapping showed consistent patterns. The strength of the AIDA model lies in three fundamental mechanisms: sequential causality mechanism, emotional integration capacity, and technological compatibility, all of which align with the characteristics of VR/AR technologies. This study contributes to the advancement of digital tourism theory by demonstrating that classical marketing models remain relevant and experience revitalization through immersive technologies. From a practical standpoint, the findings suggest that implementing VR/AR marketing strategies grounded in the AIDA framework yields higher conversion rates, providing strong justification for destination marketing organizations to adopt this model in optimizing investments.
Hak Cipta (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
User Satisfaction Based on Quality Assurance Performance of Hotel @Hom Premiere Timoho Yogyakarta
The rapid development of tourism in Yogyakarta requires support from quality accommodation providers. Hotel @HOM Premiere Timoho Yogyakarta, a hotel under the Horison Hotels Group, demonstrates its commitment to implementing a standardized quality assurance system, which is part of operational risk management to maintain customer satisfaction. This study aims to analyze the effect of quality assurance on customer satisfaction. Quantitative methods were used to analyze the causal relationship between quality assurance variables and customer satisfaction. Data were collected from users of Hotel @HOM Premiere Timoho Yogyakarta using a purposive sampling technique. The data collection technique used triangulation techniques using questionnaires, observation, and documentation of hotel users who met the criteria for staying more than one night.. This criteria allows for data collection from users who have a richer experience and can provide more accurate assessments of various aspects of hotel service. Data analysis used a structural equation model with the Smart-PLS4 tool. The results found a significant positive effect of quality assurance on customer satisfaction. The improvement in the quality assurance performance of Hotel @HOM Premiere Timoho Yogyakarta leads to increased hotel users satisfaction.
Contribution of Hotel Tax and Restaurant Tax To Local Tax in Regency and City In Java
This study aims to determine hotel and restaurant tax revenues and their contribution to regional taxes in regencies and cities in Java. The study population consists of 84 regencies and 29 cities in Java, totaling 103 districts/cities. The data used are secondary data sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia in 2019 and 2020 and uses descriptive analysis. The results show that the average hotel tax revenue in regencies in 2019 was 6,873,419,375 rupiah and its contribution to regional taxes was 2.36 percent on average. The average hotel tax revenue in cities in 2019 was 45,759,014,846 rupiah and its contribution to regional taxes was 7.47 percent on average. In 2020, the average district hotel tax revenue was 3,881,303,930 rupiah and its contribution to regional taxes was 1.62 percent on average. The average city hotel tax revenue in 2020 was 22,841,567,614 rupiah and its contribution to regional taxes was 5.04 percent. The average district restaurant tax revenue in 2019 was 20,544,418,566 rupiah and its contribution to regional taxes was 6.86 percent, while the average city restaurant tax revenue was 98,863,864,714 rupiah and its contribution to regional taxes was 15.69 percent. In 2020, the average district restaurant tax revenue was 14,048,640,516 rupiah and its contribution to regional taxes was 5.57 percent. , while the average urban area is 62,625,960,963 rupiah, contributing 12.71 percent to regional taxes.
Green Canyon Karawang as an Ecotourism Destination: A Study of Natural Potential and Infrastructure Readiness
Green Canyon Karawang is a natural tourist destination with ecotourism potential, with unique geographical characteristics, surrounded by cliffs traversed by rivers. This area also boasts a diversity of plants that support nature based tourism activities. This study aims to assess the natural potential of Green Canyon Karawang and analyze the readiness of infrastructure to support the development of a sustainable ecotourism based destination. The research methodology uses a qualitative descriptive approach with data collection techniques through field observations, interviews with managers, residents, and tourists, and literature studies to identify the problem formulation and gain an in depth understanding of the study object. The results show that Green Canyon Karawang has a main attraction in the form of natural panoramas, clear river flows, and opportunities for adventure tourism activities such as white water rafting, trekking, and selfies in exotic natural spots. However, the development of this area still faces obstacles such as limited road accessibility, lack of supporting infrastructure, and suboptimal community based management. Efforts to improve infrastructure, promotion, and local community empowerment strategies are considered important to strengthen the competitiveness of this destination. Overall, Green Canyon Karawang has the potential to become a leading ecotourism destination in West Java if managed in an integrated and sustainable manner, taking into account aspects of environmental conservation, community welfare, and quality tourism experiences. Thus, this area is not only able to attract tourists, but also supports sustainable tourism development at the regional and national levels.
Rethinking Tourism Economic For Inclusive and Sustainable: an Islamic Perspectives
Purpose This article re-examines tourism economics by incorporating Islamic values as an alternative to conventional, profit-driven models. Approach using conceptual approach Findings it demonstrates how Islamic principles, particularly maqāṣid al-sharī‘ah, can direct tourism toward inclusivity, justice, and sustainability by balancing economic, social, cultural, and environmental considerations. The study categorizes issues in tourism economics as fundamental, primary, secondary, and tertiary, and contends that an Islamic perspective promotes ethical governance, equitable benefit distribution, and the protection of ecological and cultural integrity. By conceptualizing tourism as both an economic activity and a spiritual endeavor, this framework aims to achieve collective welfare, long-term sustainability, and barakah (blessings) for communities. Originality of the research. This research stands out for its innovative approach by integrating islamic values.
Cultural Tourism Development in Yogyakarta: Challenges and Opportunities From the Tourist Perspective
The cultural diversity of Yogyakarta, as the center of Javanese heritage passed down through generations, offers significant potential for cultural tourism development. This study explores the challenges and opportunities in developing cultural tourism in Yogyakarta from the perspective of visitors. A qualitative approach was employed by conducting in-depth interviews with five cultural tourists to capture their insights regarding the existing challenges and opportunities. The findings reveal two major challenges: the lack of effective promotion and inadequate infrastructure. On the other hand, opportunities lie in the growing potential of digital promotion and the involvement of local communities in cultural tourism management.Tourists highly appreciate authentic cultural experiences, which can be further enriched through innovation and collaboration among the government, tourism stakeholders, and local communities. This study highlights the importance of sustainable, community-based cultural tourism strategies to enhance Yogyakarta’s attractiveness as a cultural destination. The findings provide valuable insights for stakeholders in formulating strategies that not only generate economic benefits but also preserve and enrich the city’s cultural heritage.
The Effectiveness of Implementing E-SPT Badan in Increasing Taxpayer Compliance at the Madya Bogor Tax Service Office
This study aimed to analyze the effectiveness of the implementation of e-SPT Badan in improving taxpayer compliance, identifying obstacles, and solutions or efforts to overcome these obstacles along with their resolution at the Bogor Medium Tax Office in 2024. The study is motivated by the fact that the implementation of e-SPT for corporate taxpayers has not been fully realized to its maximum potential. A qualitative approach was used in this study, with a descriptive research design. The data used in this study were obtained from informant interviews and secondary data. Data collection techniques included interviews, observations, and documentation. The results of the study indicate that the achievement of taxpayer compliance targets through e-SPT increased by 3.43%, indicating that the implementation of e-SPT is already effective. Factors influencing effectiveness included program targeting accuracy, program socialization, program objectives, and program monitoring. Challenges faced included unstable internet connectivity and limited knowledge and understanding among taxpayers. Efforts undertaken included providing telephone or WhatsApp helpdesk services and conducting more tax classes on the implementation of e-SPT for corporations.
Hak Cipta (c) 2026 Irawati, Salsabila Mustofa, Euis Komalawati, Hartono https://creativecommons.org/licenses/by-sa/4.0
Artificial Intelligence Literacy as the Foundation for Sustainable Business Transformation: An Analysis of Strategic Gaps and Governance Challenges in Indonesia
Artificial Intelligence (AI) literacy has emerged as a critical foundation for sustainable business transformation in Indonesia, encompassing the competencies necessary for individuals and organizations to effectively engage with AI technologies. This study aims to analyze the strategic gaps and governance challenges that hinder AI implementation in Indonesia's business ecosystem. Using a qualitative approach through systematic literature review, this research examines how AI literacy impacts business transformation, identifies key barriers to AI adoption, and proposes strategic recommendations for improvement. The findings reveal that 77% of Indonesian business leaders recognize AI as critical for economic growth, while 94% plan to increase sustainability investments. However, significant challenges persist, including infrastructure inadequacy (84%), cybersecurity concerns (55%), and skilled talent shortage (45%). Only 45% of businesses understand ethical AI usage, and merely 24% have clear governance processes. The study identifies critical gaps in human capital development, regulatory fragmentation, and regional disparities in AI adoption. Strategic recommendations include integrating AI literacy into national education curricula, adopting skills-based hiring practices, establishing ethical governance frameworks, and fostering multi-stakeholder cooperation. The research concludes that comprehensive AI literacy programs, coupled with robust governance mechanisms, are essential for Indonesia to harness AI's transformative potential while ensuring ethical and sustainable business practices. Keywords : Artificial Intelligence Literacy; Sustainable Business Transformation; AI Governance; Digital Transformation; Strategic Gap Analysis; Indonesia;
Hak Cipta (c) 2026 Arya Budi Sutopo, Muhammad Davin Arya Syahputra https://creativecommons.org/licenses/by-sa/4.0
Therapeutic Communication and PTSD Symptoms among Children Affected by Flood Disasters in Aceh Tamiang
This study examined therapeutic communication and PTSD symptoms in children and adolescents affected by flooding in Aceh Tamiang. Flooding not only caused physical damage but also had a significant impact on children’s mental and emotional health, especially for those who had to live in emergency shelters. This study used a quantitative method with a cross-sectional survey framework. The study participants included children aged 6 to 18 years who had experienced flooding in Aceh Tamiang. Data were collected using a PTSD symptom questionnaire to assess PTSD symptoms in children and a therapeutic communication survey adapted from various stages of therapeutic relationships, including the pre-orientation, orientation, working phase, and termination. For data analysis, descriptive statistics were applied to describe the respondents, analyze therapeutic communication patterns, and analyze the distribution of PTSD symptoms in children. The findings showed that children exhibited varying levels of PTSD symptoms after the disaster, with intrusion experiences and avoidance being the most prominent aspects. Reports of therapeutic communication experiences varied in intensity across different stages of interaction. These results indicated that therapeutic communication played a crucial role in providing interpersonal support for children’s psychological experiences after a flood disaster. Keywords : therapeutic communication; PTSD symptoms; disaster affected children; flood disaster; crisis communication; REFERENCES Abel, M. R., Hambrick, E. P., & Vernberg, E. M. (2021). Talking with children about natural disasters : Maternal acknowledgment, child emotion talk , and child posttraumatic stress symptoms. Child & Youth Care Forum, 50(5), 947–968. https://doi.org/10.1007/s10566-021-09605-5 Abraham, S. A., Nsatimba, F., Agyare, D. F., Agyeiwaa, J., Opoku-Danso, R., Ninnoni, J. P., Doe, P. F., Kuffour, B. O., Anumel, B. K., Berchie, G. O., Boso, C. M., Druye, A. A., Okantey, C., Owusu, G., Obeng, P., Amoadu, M., & Commey, I. T. (2024). Barriers and outcomes of therapeutic communication between nurses and patients in Africa: a scoping review. BMC Nursing, 23(362), 1–11. https://doi.org/10.1186/s12912-024-02038-0 Amanda, T. G., Pohan, S., & Mazdalifah, M. (2021). Therapeutic communication theraphy to improving social interaction of autism children (case study in SLB Negeri Autis Medan). Budapest International Research and Critics Institute-Journal(BIRCI-Journal), 4(4), 8479–8491. https://doi.org/10.33258/birci.v4i4.2788 Foa, E. B., Asnaani, A., Zang, Y., Capaldi, S., & Yeh, R. (2018). Psychometrics of the child PTSD symptom scale for DSM-5 for trauma-exposed children and adolescents. Journal of Clinical Child & Adolescent Psychology, 47(1), 38–46. https://doi.org/10.1080/15374416.2017.1350962 Fuseini, M. S., Boateng, J. A., Osekre, E. A., & Braimoh, J. J. (2022). Enhancing mental health outcomes for adolescent and older veterans through conflict management and therapeutic communication strategies in trauma-informed care. Social Science and Humanities Journal, 06(04), 2687–2705. Gamez, G. G., Ruiz, I. M. S., Hernandez, V. V. M., Garcia, M. C. R., Manrique, G. A., Juan, M. L. C., & Puertas, L. G. (2022). Development and validation of the questionnaire to analyze the communication of nurses in nurse-patient therapeutic communication. Patient Education and Counseling, 145–150. Hasanah, F., & Destrity, N. A. (2024). From awareness to risk prevention: Developing messages for crisis communication during pandemics and infodemics. Jurnal Komunikasi, 19(1), 1–22. https://doi.org/10.20885/komunikasi.vol19.iss1.art1 Nirman, S., & Sari, M. (2021). Resiliensi anak pasca bencana: Literature review. Jurnal Sahabat Keperawatan, 3(1), 35–40. Raccanello, D., Burro, R., & Hall, R. (2017). Children ’ s emotional experience two years after an earthquake : An exploration of knowledge of earthquakes and associated emotions. PLoS ONE, 12(12), 1–21. https://doi.org/https://doi.org/10.1371/journal.pone.0189633 Rahmadian, A. A., Furqon, L.N, S. Y., & Rusmana, N. (2016). Prevalensi PTSD dan karakteristik gejala stres pascatrauma pada anak dan remaja korban bencana alam. Edusentris, Jurnal Ilmu Pendidikan Dan Pengajaran, 3(1), 1–17. Reynolds, B., & Seeger, M. W. (2005). Crisis and emergency risk communication as an integrative model crisis and emergency risk communication as an integrative model. Journal of Health Communication, 10, 43–55. https://doi.org/10.1080/10810730590904571 Salamor, A. M., Salamor, Y. B., & Ubwarin, E. (2020). Trauma healing dan edukasi perlindungan anak pasca gempa bagi anak-anak di Desa Waai. Community Developmet Journal, 1(3), 317–321. Sulastri, Rohayati, & Febriaty, S. (2021). Playing pop-up books as a therapy for mental emotional problems after the tsunami disaster. Jurnal Kesehatan, 12(3), 404–410. UNICEF. (2023). Including children with disabilities in humanitarian action: General guidance. https://www.unicef.org/media/152436/file/Including Children with Disabilities in Humanitarian Action%3A General guidance EN.pdf Wati, N. L., Sukmayanti, N. M. N., & Kartikasari, R. (2019). The relationship between therapeutic communication and level of anxiety among hospitalized preschool children. KnE Life Sciences, 2019, 870–879. https://doi.org/10.18502/kls.v4i13.5346 WHO. (2017). Communicating risk in public health emergencies: a WHO guideline for emergency risk communication (ERC) policy and practice. https://iris.who.int/server/api/core/bitstreams/27ef4bb6-61ab-4870-b609-c09b2710633a/content WHO. (2024). Risk communication and community engagement. World Health Organization. https://www.who.int/emergencies/risk-communications Witt, A., Sachser, C., & Fegert, J. M. (2024). Scoping review on trauma and recovery in youth after natural disasters : what Europe can learn from natural disasters around the world. European Child & Adolescent Psychiatry, 33(3), 651–665. https://doi.org/10.1007/s00787-022-01983-y Yilmazer, E. (2024). Emotional regulation in adolescence: A comprehensive review. Journal of Social Sciences, 2(12), 403–424. https://doi.org/10.52122/nisantasisbd.1457804 Yudarwati, G. A., Putranto, I. A., & Delmo, K. M. (2021). Examining the Indonesian government ’ s social media use for disaster risk communication. Asian Journal of Communication, 32(1), 1–20. https://doi.org/10.1080/01292986.2021.2007274
Hak Cipta (c) 2026 Rahma Yurliani, Humaizi, Dewi Kurniawati, Raras Sutatminingsih
Tourism Innovation and Service Quality in Agrotourism Heritage : A Case Study of Wisata Kampung Belgia, Perumda Kahyangan Jember
Tourism innovation and service quality are increasingly important aspects for destinations in increasing competitiveness in the global tourism market. This study examines the development of Belgian Village Tourism in PERUMDA Kahyangan Jember as a tourism innovation that combines agro-heritage with improving service quality. Using a qualitative case study approach, this research is sourced from participatory observations, press releases, project documentation, and conceptual frameworks for tourism development. The results of the analysis show that Kampung Belgia represents a unique innovation in Indonesian tourism through the rebranding of plantation heritage into an internationally oriented attraction. The dimension of service quality is analyzed through visitor experience, facility readiness, digital promotion, and community involvement. The findings indicate that although innovation has increased the visibility and attractiveness of destinations, there are still challenges in maintaining service consistency, capacity building, and compliance with international standards. This study contributes to the literature on tourism innovation and service quality by providing insights from the agro-heritage tourism model that is developing in East Java, Indonesia. Keywords: Tourism innovation; service quality; heritage tourism; agrotourism; Belgian Village; East Java;
Blending Innovation, Hospitality, and Sustainability: Community Entrepreneurship in Tinalah Tourism Village
Community-based tourism has increasingly been recognized as a strategic approach for sustainable rural development, particularly in developing countries such as Indonesia. Tinalah Tourism Village in Kulon Progo, Yogyakarta, serves as a representative case of how local communities act as primary agents in managing, marketing, and sustaining tourism initiatives. This study analyzes the role of community-based entrepreneurship in the development of Tinalah Tourism Village through the integration of innovation, hospitality, and sustainability. A qualitative approach was employed, primarily through an extensive literature review, complemented by validation from local practitioners. The findings reveal that innovation is manifested through the adoption of digital technologies for promotion, product diversification, and the enhancement of cultural storytelling. Hospitality is reflected in authentic visitor experiences characterized by direct interactions between tourists and residents, distinguishing the village from standardized mass tourism services. Sustainability is achieved by balancing economic gains with cultural preservation and environmental conservation, supported by active community participation. The study further highlights the alignment between practices in Tinalah Tourism Village and global theories of tourism and hospitality entrepreneurship, while also addressing the challenges of contextualizing international frameworks within the Indonesian local setting. This article concludes that community-based entrepreneurship can be positioned as a hybrid model that integrates both economic and social orientations, offering theoretical contributions and practical implications for the advancement of tourism villages. Keywords: community-based entrepreneurship, tourism village, innovation, hospitality, sustainability.
Community-Based Sustainable Tourism Development in Gunung Kelir Village, Yogyakarta
Purpose, This study aims to explore the development of community-based sustainable tourism in Gunung Kelir Village, Kulon Progo, Yogyakarta, by highlighting the role of local communities and government collaboration in enhancing destination attractiveness and sustainability. Methodology/Design/Approach, The research employs a qualitative descriptive approach, drawing on observations, documentation, and interviews with local stakeholders to analyze strategies, community participation, and government support in tourism development. Findings, The findings indicate that the success of tourism development in Gunung Kelir Village is driven by active community participation in planning, facility development, cultural events, and decision-making processes. Collaboration with the Kulon Progo Tourism Office through infrastructure development, site revitalization, destination managemen training, economic empowerment, and tourism promotion further strengthens the village’s competitiveness. Training programs and local product marketing, including culinary and handicrafts, enhance the community’s capacity and welfare. The application of community-based tourism ensures that the economic benefits are distributed fairly across the community, while also fostering a strong sense of ownership and commitment. Originality of the research, This research contributes to the discourse on sustainable by presenting Gunung Kelir Village as a model of effective synergy between local communities and government institutions. It emphasizes the integration of natural resources, local culture, and strategic collaboration as key factors in building a competitive and sustainable tourism destination. Keywords community-based, sustainable tourism development, local participation
The Strategic Role of Accounting in Operational Sustainability in The Hospitality Industry
This study examines the strategic role of accounting in supporting the operational sustainability of star-rated hotels in the hospitality industry. Accounting is positioned not only as a tool for recording transactions, but also as a managerial instrument that contributes to business resilience through adaptive strategies. The focus of the study includes the implementation of efficient operational management, restructuring of financial accountability systems, flexibility in workforce management, and strengthening business relationships supported by rigorous evaluation of cash flow, both in terms of revenue and expenditure. The results of the analysis show that the right accounting strategy can maintain the financial stability of hotels, even enabling certain business units to remain profitable amid internal and external pressures. This confirms that a systematic managerial approach and consistent financial discipline can turn operational challenges into valuable economic opportunities. Furthermore, this study not only highlights the practical aspects of financial management, but also the strategic dimensions that have implications for short-term and long-term decision-making. Thus, the findings of this study are expected to provide practical contributions to industry players in designing robust financial strategies, as well as serving as an academic reference for the development of accounting management theory and business resilience in the hospitality sector in a sustainable manner. Keyword: Accounting; strategy; hotel; operational sustainability;
Sustainability Based on Synergy Between Competitive Advantage and Local Community Participation in A Developing Tourism Village in The Highlands of Central Java
This study aims to analyze the influence of competitive advantage and local community participation on the sustainability of tourism villages, with operational risk management as a moderating variable. This study focuses on developing tourism villages in the Central Java highlands, which have the highest MDPL (Sea Surface Area). The research method used a quantitative approach with a survey of 250 respondents, including managers and community members involved in tourism activities. The results of the Structural Equation Modeling (SEM) analysis using the Partial Least Squares (PLS) approach indicate that competitive advantage has a positive and significant influence on tourism village sustainability (β = 0.2527, t = 2.0528, p = 0.0406). Similarly, local community participation also showed a positive and significant influence on tourism village sustainability (β = 0.2477, t = 2.0620, p = 0.0396). The most important finding is the moderating role of operational risk management, which significantly strengthens the relationship between competitive advantage and tourism village sustainability (β = 0.3806, t = 2.4072, p = 0.0163). This study concludes that the synergy between competitive advantage and community participation, supported by effective risk management, is crucial for achieving the sustainability of tourism villages in the highlands. The conclusion of this study is that the sustainability of tourism villages is highly dependent on the synergy between competitive advantage and community participation, effectively managed through the implementation of operational risk management. These results also provide practical implications for tourism village managers to prioritize these factors to maintain and enhance the long-term competitiveness of their destinations. Keywords: Competitive Advantage; Local Community Participation; Operational Risk Management; Tourism Village Sustainability; Highland Tourism Villages;
Formulation of Operational Risk Management Strategy For Lava Tour Merapi Yogyakarta
Yogyakarta is a tourist destination in Indonesia with a significant contribution to the development of Indonesian tourism performance, which is increasingly recognized worldwide. As one of Yogyakarta's tourism icons, the Merapi Lava Tour has emerged as a special interest tourism destination with its adrenaline-pumping characteristics, very suitable for the tastes of risk-seeking tourists. This tour provides the experience of exploring the former eruption area of Mount Merapi by jeep, offering a unique and memorable attraction that attracts the attention of domestic and international tourists. Despite its charm of enjoying the beauty of the peak of Merapi by jeep on challenging terrain, Lava Tour Merapi is faced with operational risks that if not managed properly will impact its resilience and sustainability, especially in the era of the rise of social media users. This study aims to identify the operational risks of Lava Tour Merapi Yogyakarta and map them in a risk evaluation matrix. This study uses a exploratory research design in collecting cross-sectional data. Data taken using the concurrent triangulation strategy technique based on purposive sampling. Based on the identification and mapping that has been formed, this study formulates the operational risk management strategy for Lava Tour Merapi Yogyakarta based on operational risk triggers related to internal processes, human resources, systems, supporting facilities and infrastructure. The operational risk identification results indicate that for both low and high-frequency risk events, the impact is still relatively low, so the appropriate operational risk management strategies implemented by managers are the mitigate and keep strategies (risk handling). Keywords: Lava Tour Merapi; Risk evaluation matrix; Operational Risk Management Strategy; Yogyakarta;
Positive Wom Towards Risk Perception and Perceived Price Mediated by Tourist Satisfaction
Purpose – The aim of this study is to identify the influence of risk perception, MTE, and perceived price on positive WOM in Indonesian Train Tourism. This research focus on tourist or passenger train tourism perspective. Methodology/Design/Approach – This quantitative research will be analysed using the PLS-SEM analysis technique on Smart PLS 4 Software. The data included 225 respondents from tourist or passenger train tourism in Indonesia within last 1 year. Findings – This finding highlights that tourists place the greatest importance on the quality of risk management and price when evaluating their experiences especially in train tourism. Originality of the research – The integrative Model, Contextual Contribution, and Mediating role of Satisfaction by testing tourist satisfaction as a mediator, the research provides new insights into the mechanism through which WOM influences tourists’ behavioural and cognitive evaluations. Keywords : Positive WOM; Risk Perception; Perceived Price; Tourist Satisfaction;
Communication Strategies of Tourism Awareness Groups in Improving the Image of a Stigmatized Tourism Area: A Case Study of Songgoriti
Tourism does not solely depend on natural potential and supporting facilities, but also on the perception of the image ingrained in the wider community. The Songgoriti tourist destination is faced with significant obstacles due to the deeply rooted negative stigma, particularly related to covert prostitution practices in the villa area. The stigma affects tourists' perceptions, alters the composition of visitors, and threatens the socio-economic sustainability of the local community. This research aims to analyze the communication strategies implemented by the Songgokerto Tourism Awareness Group to restore the negative image of the Songgoriti tourist area. The approach used is descriptive qualitative, with data collection thru in-depth interviews, participatory observation, and document analysis. The selection of informants was purposive, including Pokdarwis managers, local residents, and the Batu City Tourism Office. The research findings indicate that the communication strategy of Pokdarwis emphasizes a community-based approach that prioritizes concrete improvement actions, particularly enhancing service quality and the culture of local hospitality. Image recovery does not rely on symbolic promotion, but rather on stable tourist experiences and word-of-mouth communication. This approach gradually builds credibility, trust, and social legitimacy for the local community. This research strengthens the argument that restoring the image of a stigmatized tourist destination requires continuous, contextual, and long-term community restorative communication. Keywords : Communication Strategy; Destination Image; Tourist Awareness Group; Social Stigma; Community-Based Communication; REFERENCES Afshardoost, M., & Eshaghi, M. S. (2020). Destination image and tourist behavioural intentions: A meta-analysis. Tourism Management, 81, 104154. https://doi.org/10.1016/j.tourman.2020.104154 Arifin, Z. (2020). Pembinaan Kelompok Sadar Wisata (Pokdarwis) Oleh Dinas Pariwisata Dan Kebudayaan. Jurnal Ilmiah Administrasita’, 11(2), 139–150. https://doi.org/10.47030/administrasita.v11i2.330 Benoit, W. L. (2000). Another visit to the theory of image restoration strategies. Communication Quarterly, 48(1), 40–43. https://doi.org/10.1080/01463370009385578 Darwish, A., & Burns, P. (2019). Tourist destination reputation: an empirical definition. Tourism Recreation Research, 44(2), 153–162. https://doi.org/10.1080/02508281.2018.1558754 Eky, S. S. F. S., Meko, P. M., & Manobe, J. (2022). Role of Isu Fainman Tourism Awareness Group (Pokdarwis) Institution in Supporting Estate Tourism in Fatumnasi Tourism Village East Nusa Tenggara (pp. 753–757). https://doi.org/10.2991/978-2-494069-83-1_131 Febriyanti, I., & Wispandono, R. M. M. (2022). The Role of Tourism Awareness Groups (Pokdarwis) in Improving Employee Work Motivation and Community Knowledge as a Strategy for Development of Malang Lon Beach Tourism During the Covid-19 Pandemic (Case Study on Lon Beach Malang Sokobanah Sampang). Jurnal Kajian Ilmu Manajemen (JKIM), 2(3). https://doi.org/10.21107/jkim.v2i3.16018 Firgiardiansyah, M., & Andrian, J. M. (2023). Pola Komunikasi Pokdarwis Pada Daerah Wisata Air Terjun Tambak Lare Di Desa Kare Madiun Jawa Timur. Sintesa, 2(02), 80–92. https://doi.org/10.30996/sintesa.v2i02.8893 Govers, R., Go, F. M., & Kumar, K. (2007). Promoting Tourism Destination Image. Journal of Travel Research, 46(1), 15–23. https://doi.org/10.1177/0047287507302374 Hanafy, M. (2023). A review of studies on the negative destination image. Studia Periegetica, 38(2), 119–136. https://doi.org/10.5604/01.3001.0015.9918 Hartanto, Y., Firmansyah, M. A., & Adhrianti, L. (2022). Implementation Digital Marketing Pesona 88 Curup in to Build Image for the Decision of Visit Tourist Attraction. https://doi.org/10.2991/assehr.k.220407.121 Marković, N. (2024). The concept of the image of urban tourist destinations. Planska i Normativna Zaštita Prostora i Životne Sredine - Zbornik Radova, 131–136. https://doi.org/10.5937/LSPUPN24131M Purwanti, I. (2019). Strategi Kelompok Sadar Wisata Dalam Penguatan Desa Wisata. Jurnal Ilmu Sosial Dan Ilmu Politik (JISIP), 8(3), 101–107. Raharjo, K. M., Zulkarnain, Z., & Krisdayanti, K. (2022). Pendampingan Penguatan Kapasitas Kelembagaan Kelompok Sadar Wisata (Pokdarwis). Abdimas Pedagogi: Jurnal Ilmiah Pengabdian Kepada Masyarakat, 5(1), 33. https://doi.org/10.17977/um050v5i1p33-39 Rina Armeniza Aziz, John JOI Ihalauw, & Sugiarto Sugiarto. (2024). Pokdarwis’ Role in Social Entrepreneurship for Tourism Resilience: An Educational Perspective. Proceeding of The International Global Tourism Science and Vocational Education, 1(2), 132–144. https://doi.org/10.62951/icgtsave.v1i2.34 Rozi, M. F., Dasa Putri, L., & Ulwah, N. (2023). The Role of Community Empowerment-Based Tourism Awareness Groups (Pokdarwis) in Developing Natural Tourism Potential in Seribu Gonjong Tourism Village. KOLOKIUM Jurnal Pendidikan Luar Sekolah, 11(2), 318–327. https://doi.org/10.24036/kolokium.v11i2.650 Sugiyono. (2008). Metode penelitian pendidikan: (pendekatan kuantitatif, kualitatif dan R & D). Alfabeta. https://books.google.co.id/books?id=0xmCnQAACAAJ Umam, K., Kurniawati, E., & Arif Widianto, A. (2022). The Dynamics Of “Pokdarwis Capung Alas” In The Development Of Community - Based Tourism In Pujon Kidul Village During The Covid-19 Pandemic. GeoJournal of Tourism and Geosites, 43(3), 850–857. https://doi.org/10.30892/gtg.43302-896
Hak Cipta (c) 2026 Muhammad Rizki Rinaldi, Bambang Dwi Prasetyo, Maulina Pia Wulandari
Gastronomy as City Identity and Touris Attraction: a Case Study of Jeonju City, South Korea
Gastronomy is increasingly recognised as an important element in the development of tourist destinations, not only as a culinary experience, but also as a representation of a city's cultural identity. This article discusses how the city of Jeonju in South Korea capitalises on gastronomy, particularly bibimbap, as both the city's identity and an international tourist attraction. This study uses a qualitative approach with a case study method, based on literature analysis, secondary data, and official documentation from the city government and international institutions. The results show that Jeonju's success in positioning itself as a ‘UNESCO City of Gastronomy’ is not only supported by its rich local cuisine, but also by supportive government policies, protection of intangible cultural heritage, development of culinary education institutions, and the organisation of global festivals. The discussion also shows that strengthening gastronomy as a city identity can enhance the positioning of tourist destinations in the global market and encourage local creative economic growth. This study provides academic implications for the development of gastronomy-based city branding theory, as well as practical implications for other city governments that wish to make cuisine a tourist attraction. Keywords: gastronomy; city identity; culinary tourism; city branding; Jeonju;
Hak Cipta (c) 2026 Ragil Noviyanti, Perdaning Widyanti, Jokhanan Kristiyono https://creativecommons.org/licenses/by-sa/4.0
Gastronomic and Physiological Exploration in Entrepreneurial Development
Purpose, Jajanan pasar is a collective space that holds flavors, memories and cultural identities. This article aims to uncover jajanan pasar in digital narratives on Instagram, as well as look at the business potential born from the practice of culinary nostalgia. Methodology/Design/Approach – Using netnography methods, this study looked at Instagram accounts that actively promote jajanan pasar: @nypang71, @lapisbogor, @bekaldariibu,@ikikoue, @geulishomemade, @yunita_princess, @sarisari.jajananpasar, @palembangharum, and @gouw.id. The data was analyzed to explore how traditional foods are constructed as symbols of love, heritage, and business opportunities. Findings, Results show that narratives of flavors and memories are the main attraction in the marketing of jajanan pasar. Visual aesthetics, family stories, and references to the past are key to building emotional connections with adult consumers. The findings show that jajanan pasar are capable of transforming into promising heritage-based entrepreneurial products. Originality of the research – This research stands out for its innovative approach, weaving together gastronomy, psychology, and entrepreneurship all within the fascinating backdrop of contemporary romanticism for jajanan pasar in the digital age. The originality areas: the digital portrayal of culinary nostalgia, a blend of theories from multiple disciplines, and the exploration of entrepreneurial opportunities rooted in cultural heritage. Keywords : Emotion; Cultural Entrepreneurship; Instagram; Netnography; Romanticism;
Gap Analysis of Integrated Tourism-Based Homestay Services (Case Study at Agro Edu Wisata Organic Mulyaharja, Bogor)
This study aims to identify gaps in the quality of homestay services in the Mulyaharja Organic Agro-Edu Tourism (AEWO) area, Bogor City, against the Tourism Cottage Business Standards set by the Ministry of Tourism and Creative Economy. In the context of Community-Based Tourism (CBT), homestays play a strategic role as accommodations that not only offer a place to stay, but also cultural values ​​and deep social interactions. Using a qualitative approach with a case study method, involving homestay owners as key informants selected through a purposive sampling technique. Data were collected through in-depth semi-structured interviews based on the five dimensions of SERVQUAL: reliability, responsiveness, assurance, empathy, and physical evidence, and analyzed thematically using deductive-inductive coding techniques. It shows that the main strengths of homestays lie in the dimensions of empathy and responsiveness, which are reflected through warm social interactions and personal services from homestay owners. However, weaknesses were found in the dimensions of assurance, reliability, and physical evidence, such as the lack of written SOPs, limited standard facilities, and minimal service security aspects. The absence of operational procedures causes variations in services between homestays, which has the potential to reduce tourist satisfaction and loyalty. This study emphasizes the importance of developing Standard Operating Procedures (SOPs) based on local values ​​and SERVQUAL dimensions, along with ongoing training for homestay managers. Support from local governments and tourism higher education institutions is needed to ensure the sustainability, consistency of service quality, and competitiveness of homestays in the domestic and international tourism markets. This research opens the door for further research to measure the relationship between service quality, tourist satisfaction, and economic sustainability in a community-based homestay model. Keywords: Homestay; SERVQUAL; Community-Based Tourism; SOP;
Identifying Potentials and Challenges Through Tourism Mapping: The Case of Turgo Merapi Tourist Village
Purpose This study aims to explore the application of virtual organization (VO) concepts as a strategic solution to the organizational challenges of community-based tourism, with a particular focus on Turgo Merapi Tourist Village in Indonesia. The research seeks to map organizational needs and potentials while assessing how VO can enhance adaptability, integration, and sustainability in rural tourism management. Methodology A participatory ethnomethodological approach was employed, combining in-depth interviews, participant observation, and group discussions with key stakeholders, including organizational leaders, unit managers, and community members. Data were collected from two pilot trials of VO implementation: the first focused on identifying organizational needs, and the second involved practical application using a web-based platform. Findings The results indicate that Turgo Merapi faces challenges related to fragmented stakeholder involvement, limited digital literacy, and generational gaps in human resource capacity. However, the adoption of VO principles enabled more integrated coordination across homestay, culinary, and tourism units, while also improving administrative efficiency, transparency, and promotional outreach. Although some participants struggled with technology adoption, the VO framework was perceived as beneficial for recordkeeping, collaborative decision-making, and long-term sustainability. Practical Implications The study provides actionable insights for policymakers, community leaders, and tourism entrepreneurs on how VO can be tailored to rural tourism contexts. Integrating digital platforms into organizational structures can improve efficiency, transparency, and collaboration, provided that capacity-building programs address digital literacy and generational gaps. Originality/Value This research contributes to the limited literature linking virtual organizations to tourism organizational dynamics. By focusing on Turgo Merapi Tourist Village, the study demonstrates how VO can serve as a practical and context-sensitive model to strengthen resilience and sustainability in community-based tourism. Keywords: Virtual Organization; Tourism Organization; Turgo Merapi; Community-Based Tourism; Organizational Dynamics; Digital Transformation;
Storynomic Tourism in The Development of Cultural Tourism at Setu Babakan
Purpose This study aims to examine whether the concept of storynomic tourism has been implemented and to explore its suitability as a promotional approach for developing cultural tourism in Setu Babakan, a Betawi cultural village in South Jakarta, Indonesia. Methodology/Design/Approach – The research adopts a qualitative descriptive approach. Data were collected through observation, interviews, and documentation conducted directly at the Setu Babakan Betawi Cultural Village to capture the integration of storytelling elements in tourism promotion and visitor experiences. Findings The findings reveal that Betawi cultural tourism at Setu Babakan provides an immersive visitor experience through a blend of cultural performances, traditional crafts, culinary experiences, and community-based attractions. Supporting facilities such as public restrooms, parking areas, and accessibility for people with disabilities enhance the overall experience. The adoption of storynomic tourism as a promotional strategy has strengthened cultural identity, improved visitor engagement, and contributed to the preservation of Betawi cultural heritage. Originality of the research This study is among the few that specifically focus on the implementation of storynomic tourism in promoting and preserving Betawi culture. It highlights the role of narrative-based tourism marketing in creating sustainable cultural tourism development, offering a localized model that integrates cultural storytelling, digital promotion, and experiential engagement. Keywords: Storynomic Tourism; Cultural Tourism Development; Betawi Culture; Storytelling Marketing; Setu Babakan;
Tourism Development Based on Social Capital and Storytelling: a Case Study of The Tuesday Wagen Event in Malioboro, Yogyakarta
Purpose This study examines the integration of storytelling techniques and social capital in the development of tourist-based preservation of historic areas, specifically through a case study of the Tuesday Wagen event in Malioboro, Yogyakarta. Tuesday Wagen is a cultural initiative that leverages the Javanese calendar to create a reflective public space by incorporating art performances, historical narratives, and local community participation. Methodology/Design/Approach A qualitative approach with a case study design was used to explore three main foci: the initial formulation of event ideas, the implementation of storytelling techniques, and the role of social capital (trust, networks, and norms) in supporting event sustainability. Findings – The study results indicate that the success of Tuesday Wagen lies in the synergy among cultural markers, community participation, and cross-sector support. Challenges persist, however, particularly in balancing cultural preservation with the economic interests of local communities, such as street vendors. This research offers a historical destination development model based on local wisdom that can be replicated in other areas. Originality of the research The originality of this research lies in its integration of storytelling techniques and social capital to develop heritage-based tourism, demonstrated through the unique case of the Tuesday Wagen event in Malioboro, which draws on the Javanese calendar. By addressing both cultural preservation and local economic interests, the study offers a distinctive, locally grounded, and replicable model for sustainable historic destination development. Keywords: Cultural Tourism; Storytelling; Social Capital; Tuesday Wagen; Malioboro; Historic Area Preservation; Community Participation;
The Digital Transformation Gateway and Revitalization of Hotel Management in Yogyakarta: Paradigm Evolution and Innovation in a Decade
Digital transformation has become a pivotal factor in reshaping management paradigms within the hospitality industry. Technology-driven innovation not only enhances operational efficiency but also strengthens the customer experience, making it the core of competitive advantage. This study aims to examine the process of managerial transformation in Yogyakarta’s hotel industry over the past decade (2014–2024), focusing on the dynamics of strategic changes, organizational culture, and the adoption of digital technologies. A qualitative descriptive approach was employed, utilizing in-depth interviews and participatory observations with managers of star-rated hotels in Yogyakarta. The collected data were analyzed using NVivo 12 Pro software to identify key themes that illustrate the evolution of hotel management transformation. The findings reveal that the integration of digital technologies has had a significant impact on hotel management systems, particularly in marketing, guest services, and human resource management. Such transformations require not only technical adjustments but also cultural shifts involving mindset renewal, leadership adaptation, and organizational orientation toward continuous innovation. Digital transformation has proven to be a catalyst for enhancing efficiency, improving service quality, and increasing managerial responsiveness, thereby promoting a more adaptive, data-driven, and sustainable management model. Keywords: Digital Transformation; Hotel Management; Innovation; Yogyakarta; Guest Service;
Free But Fantastic: The Paradox of Jateng Fair 2025's Strategy in Building a Sustainable Tourism Ecosystem
This article explores the paradoxical strategy of Jateng Fair 2025, where free admission generated substantial economic value while building a sustainable tourism ecosystem in Semarang, investigating how removing entry barriers can paradoxically increase economic transactions, strengthen stakeholder networks, and foster long-term tourism sustainability in urban destinations. Methodology/Design/Approach – Employing qualitative case study methodology with thematic analysis, this research utilized participant observation during the 10-day event (June 27 - July 6, 2025), in-depth interviews with PRPP Semarang officials and partner hotel representatives (Azana Airport, Fovere Bandara, New Puri Garden, Louisekeane, Khas Hotel), and document analysis of visitor statistics, transaction data, and promotional strategies, focusing on understanding how free-admission paradoxically creates value within sustainable tourism frameworks. Findings – The free-admission strategy attracted 108,360 visitors generating IDR 4.83 billion in transactions, demonstrating the paradox of "free creating value," while integrated digital-physical promotion and sequential supporting events (Light Wonderland, Fusion Food Competition, Festival Maerakaca, Muslim Fair) extended impact beyond the main event period, and multi-stakeholder collaboration created symbiotic relationships between event organizers, hotels, local businesses, and cultural attractions, establishing foundations for sustainable tourism development despite limited comprehensive occupancy documentation. Originality of the research – This research uniquely examines the "free but fantastic" paradox in mega-event management, demonstrating how eliminating financial barriers can catalyze sustainable tourism ecosystems, with originality lying in revealing how strategic free-admission policies, combined with multi-stakeholder integration and digital-physical synergy, create sustainable economic multiplier effects that transcend traditional event tourism paradigms. Keywords : Sustainable tourism; Free-admission paradox; Tourism ecosystem; Event strategy; Economic sustainability; Stakeholder collaboration;
Analysis of Merit System Implementation in Civil Service Management within the North Central Timor Regency Government
The implementation of the merit system is a fundamental pillar of bureaucratic reform aimed at creating professional, neutral, and high-performing civil servants (ASN). This study aims to analyze the extent to which the merit system has been implemented in civil service management within the North Central Timor (TTU) Regency Government and to identify the inhibiting factors in its execution. Utilizing a descriptive qualitative research method, data were gathered through in-depth interviews with stakeholders at the Regional Personnel and Human Resources Development Agency (BKPSDM), observations, and documentary studies of regional merit system index reports. The results indicate that the TTU Regency Government has taken progressive steps, particularly in transparent recruitment processes through the Computer Assisted Test (CAT) system and the initial adoption of digital performance appraisal instruments. However, implementation in the aspects of career development, promotion, and transfer still faces significant challenges. Key constraints include the suboptimal mapping of talent pools, limited budgetary allocations for comprehensive competency tests (assessment centers), and the strong influence of local organizational culture which occasionally overlaps with meritocratic principles. The study concludes that while administrative instruments for the merit system are available, consistency in enforcing competency and qualification standards needs to be strengthened. It is recommended that the TTU Regency Government enhance the digitalization of talent management and increase internal oversight in filling high-level leadership positions to minimize subjectivity. Keywords: Merit System; Civil Service Management; Bureaucratic Reform; North Central Timor Regency; Employee Performance; REFERENCES Government of Indonesia. (2023). Law Number 20 of 2023 concerning State Civil Apparatus [Undang-Undang Nomor 20 Tahun 2023 tentang Aparatur Sipil Negara]. State Secretariat. Hidayat, R. (2021). Evaluating the role of the State Civil Service Commission (KASN) in monitoring the merit system [Evaluasi peran Komisi Aparatur Sipil Negara (KASN) dalam pengawasan sistem merit]. Journal of Bureaucratic Reform, 9(2), 145–160. Laiskodat, B., et al. (2022). Digitalization challenges in human resource management: A study of local governments in East Nusa Tenggara [Tantangan digitalisasi manajemen sumber daya manusia: Studi pada pemerintah daerah di Nusa Tenggara Timur]. Journal of Regional Autonomy and Governance, 4(1), 22–38. Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications. Mulyadi, A. (2023). The effectiveness of Computer Assisted Test (CAT) in civil service recruitment: Successes and post-recruitment challenges [Efektivitas sistem Computer Assisted Test (CAT) dalam rekrutmen ASN: Keberhasilan dan tantangan pasca-rekrutmen]. International Journal of Public Administration and Management, 11(3), 88–102. North Central Timor Regency Government. (2021). Strategic plan of the Regional Personnel and Human Resources Development Agency (BKPSDM) 2021-2026 [Rencana Strategis Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) 2021-2026]. BKPSDM TTU. Setyawan, D. (2020). Political patronage vs. meritocracy: Implementation of the merit system in local government agencies [Patronase politik vs meritokrasi: Implementasi sistem merit di instansi pemerintah daerah]. Journal of Administrative Science, 17(1), 55–72. State Civil Service Commission. (2023). Merit system implementation verification report: North Central Timor Regency [Laporan verifikasi implementasi sistem merit: Kabupaten Timor Tengah Utara]. KASN Republic of Indonesia.
The Readiness of Micro-businesses in Building Networking, Partnerships, and Collaboration through the MSME Incubator Program
Micro-businesses face persistent resource constraints that make networking, partnerships, and collaboration essential for improving competitiveness. While prior studies have documented the benefits of collaboration for small and medium-sized enterprises, empirical evidence on collaborative readiness at the pre-collaboration stage among micro-businesses remains limited. This study examines the readiness of micro-business actors to develop networking, partnerships, and collaboration following a learning-based intervention delivered through an MSME incubation program. Using a descriptive quantitative approach with an exploratory design, data were collected through structured questionnaires and pre-test and post-test instruments to assess changes in conceptual understanding, attitudes, and collaborative intentions. Data were analyzed using descriptive and simple comparative techniques, complemented by thematic analysis of open-ended responses. The findings show a clear increase in participants’ understanding of networking, the role of collaboration as a transitional step toward partnerships, and the use of digital tools for building business networks. Improvements in collaborative attitudes and short-term action intentions were also identified. However, the translation of readiness into formal partnerships remains limited due to structural barriers, including constrained capital, operational capacity, and digital literacy. The study concludes that collaborative readiness among micro-businesses can be strengthened through learning-based interventions and constitutes a critical transitional phase toward sustainable partnerships. Keywords: Micro-businesses; Networking; Partnership; Collaboration; Business incubation; REFERENCES Audretsch, D. B., Belitski, M., & Cherkas, N. (2021). Entrepreneurial ecosystems in cities: The role of institutions. PLOS ONE, 16(3), e0247609. https://doi.org/10.1371/journal.pone.0247609 Audretsch, D. B., Belitski, M., Eichler, G. M., & Schwarz, E. (2024). Entrepreneurial ecosystems, institutional quality, and the unexpected role of the sustainability orientation of entrepreneurs. Small Business Economics, 62(2), 503–522. https://doi.org/10.1007/s11187-023-00763-5 Baranova, P. (2022). Environmental capability development in a multi‐stakeholder network setting: Dynamic learning through multi‐stakeholder interactions. Business Strategy and the Environment, 31(7), 3406–3420. https://doi.org/10.1002/bse.3091 Bataineh, M. J., Sánchez‐Sellero, P., & Ayad, F. (2024). Green is the new black: How research and development and green innovation provide businesses a competitive edge. Business Strategy and the Environment, 33(2), 1004–1023. https://doi.org/10.1002/bse.3533 Bourlès, R., & Cozarenco, A. (2018). Entrepreneurial motivation and business performance: evidence from a French Microfinance Institution. Small Business Economics, 51(4), 943–963. https://doi.org/10.1007/s11187-017-9961-8 Calza, F., Parmentola, A., & Tutore, I. (2021). For green or not for green? The effect of cooperation goals and type on environmental performance. Business Strategy and the Environment, 30(1), 267–281. https://doi.org/10.1002/bse.2620 Civera, C., Moggi, S., Chiaudano, V., & Freeman, E. R. (2025). Stakeholder Relationships in the Circular Economy. Conceptualizing Relational Approaches Through Systematic Literature Review. Business Strategy and the Environment, 34(8), 10698–10722. https://doi.org/10.1002/bse.70142 Farrukh, A., & Sajjad, A. (2024). Investigating sustainability tensions and resolution strategies in the plastic food packaging industry—A paradox theory approach. Business Strategy and the Environment, 33(4), 2868–2889. https://doi.org/10.1002/bse.3637 Goodman, J., Korsunova, A., & Halme, M. (2017). Our Collaborative Future: Activities and Roles of Stakeholders in Sustainability‐Oriented Innovation. Business Strategy and the Environment, 26(6), 731–753. https://doi.org/10.1002/bse.1941 Hagqvist, E., Vinberg, S., Toivanen, S., & Landstad, B. J. (2021). A balancing act: Swedish occupational safety and health inspectors’ reflections on their bureaucratic role when supervising micro-enterprises. Small Business Economics, 57(2), 821–834. https://doi.org/10.1007/s11187-020-00384-2 Melander, L., & Wallström, H. (2023). The benefits of green horizontal networks: Lessons learned from sharing charging infrastructure for electric freight vehicles. Business Strategy and the Environment, 32(4), 1835–1846. https://doi.org/10.1002/bse.3222 Mishra, R., Singh, R. K., & Subramanian, N. (2023). Exploring the relationship between environmental collaboration and business performance with mediating effect of responsible consumption and production. Business Strategy and the Environment, 32(4), 2136–2154. https://doi.org/10.1002/bse.3240 Shashi, Centobelli, P., Cerchione, R., & Ertz, M. (2020). Managing supply chain resilience to pursue business and environmental strategies. Business Strategy and the Environment, 29(3), 1215–1246. https://doi.org/10.1002/bse.2428 Singh, A., Dwivedi, A., Agrawal, D., & Chauhan, A. (2024). A framework to model the performance indicators of resilient construction supply chain: An effort toward attaining sustainability and circular practices. Business Strategy and the Environment, 33(3), 1688–1720. https://doi.org/10.1002/bse.3563 Tseng, M., Ha, H. M., Tran, T. P. T., Bui, T., Chen, C., & Lin, C. (2022). Building a data‐driven circular supply chain hierarchical structure: Resource recovery implementation drives circular business strategy. Business Strategy and the Environment, 31(5), 2082–2106. https://doi.org/10.1002/bse.3009
Hak Cipta (c) 2026 Bisma Widyawan, Dhani Salman, Indah Wahyu Maesarini https://creativecommons.org/licenses/by-sa/4.0
Optimization of Cold Chain Distribution Network in Fisheries Logistics Using Green Field Analysis and Network Optimization: A Case Study of PT. X
Abstract The fisheries logistics system requires efficient cold chain management to maintain product quality while minimizing distribution costs. PT. X in Indramayu faces operational challenges, including low utilization of cold storage capacity, long distribution distances to major markets, and high logistics costs. This study aims to provide recommendations for the most operationally and financially advantageous distribution center (DC) location and network configuration. The research employs approach combined with Green Field Analysis (GFA) and Network Optimization (NO) using the anyLogistix software, with historical data from 2025 used as model inputs. The simulation results indicate that selecting an appropriate DC configuration can improve distribution efficiency, reduce total logistics costs, and enhance customer service levels without increasing operational risk. The novelty of this study lies in the application of integrated simulation as a strategic decision support tool in the fisheries industry. The practical implication of this research is the provision of a more effective and sustainable logistics network planning framework for cold storage operators in managing supply and demand uncertainty. Keywords: Fisheries logistics; cold storage; distribution center; system simulation; green field analysis; network optimization; REFERENCES Alkahtani, M., Alotaibi, A., & Alharbi, S. (2024). Optimization of temperature-controlled logistics networks to improve service reliability and reduce operational risk. Journal of Supply Chain and Logistics Management, 15(1), 45–60. Bounadi, A., El Barkany, A., & Daghouri, A. (2024). Greenfield analysis and network optimization for cost-efficient supply chain design. International Journal of Industrial Engineering and Management, 13(2), 101–114. Hou, J., Liu, Y., Liu, S., & Cai, C. (2025). Optimization of Multi-depot Semi-open Cold-Chain Logistics Paths Under Time-Dependent Road Networks. International Journal of Computational Intelligence Systems, 18(1). Iskandar, B., Nugraha, R., & Prasetyo, E. (2022). Application of green field analysis in supply chain network design. International Journal of Logistics Systems and Management, 41(3), 289–304. Lin, Y. (2024). Optimization and Benefit Assessment of Cold Chain Logistics Network in Southeast Asia Based on Big Data Analysis. 497–503. Longo, F., Padovano, A., & Umbrello, S. (2024). Simulation-based decision support for strategic supply chain network design. Simulation Modelling Practice and Theory, 129, 102760. Moqbel, M., Alsharif, A., & Hasan, R. (2025). Integrated network optimization approaches in energy and commodity supply chains. Journal of Cleaner Production, 402, 137201. Nozari, H., Rahmaty, M., Foukolaei, P. Z., Movahed, H., & Bayanati, M. (2025). Optimizing Cold Chain Logistics with Artificial Intelligence of Things (AIoT): A Model for Reducing Operational and Transportation Costs. Future Transportation, 5(1). https://doi.org/10.3390/futuretransp5010001 Pan, L., & Shan, M. (2024). Optimization of Sustainable Supply Chain Network for Perishable Products. Sustainability (Switzerland), 16(12). https://doi.org/10.3390/su16125003 Rahman, M. S., Hasan, M. M., & Ali, S. M. (2019). Cold chain logistics management for perishable food: A review. Journal of Supply Chain Management Perspectives, 8(2), 1–10 Ran, H., He, D., & Tang, H. (2025). Network Optimization of Fresh Products Cold Chain Considering Supply Disruption and Demand Fluctuation Under the Dual-Carbon Policy. Mathematics, 13(9). https://doi.org/10.3390/math13091539 Rushton, A., Croucher, P., & Baker, P. (2022). The handbook of logistics and distribution management (7th ed.). Kogan Page. Shashi, S., Centobelli, P., Cerchione, R., & Ertz, M. (2021). Managing supply chain resilience to pursue business and environmental strategies. Business Strategy and the Environment, 30(3), 1215–1236. Wang, X., Wan, J., & Huang, J. (2024). Optimization Study of Cold Chain Logistics Distribution Path Considering Carbon Emission and Time Window Constraints (pp. 942–953). https://doi.org/10.2991/978-94-6463-570-6_94 Zhao, J. (2025). Research on Optimization Strategies for Cold Chain Logistics of Fresh Food in Cross border E-commerce (Vol. 20, Number 2).
Hak Cipta (c) 2026 Marisa Sabrina Br Siregar, Mutiara Widya Dustirani , Rafael Simanjuntak, Rizqi Permana Sari https://creativecommons.org/licenses/by-sa/4.0
Transformation In Business Accounting: Adapting to the Future
The focus of this article is digital transformation in business accounting. Digital transformation in business accounting is an important guide for students and practitioners of digital accounting and business to carry out the impact of digital technological advances, digital disruption, and digital transformation on the accounting profession. Writing method is using a theoretical approach. Writing is done by conducting studies of various theories sourced from books or literature and from various official journals related to the results of research on digital transformation in business accounting. Before the writing was done, a focus group discussion (FGD) was conducted to discuss various literature and journals related to digital transformation in business accounting The results of this paper conclude that digital transformation in business accounting are accountants need to play critical roles in helping organizations to safely undertake digital business transformation, to optimally leverage digital technology advancements, and to the benefits of becoming a transformation digital business accounting. Suggestions that can be given to playing these critical roles requires changes in the roles, activities, and competencies of accountants. It requires accountants to understand key digital technologies and their implications for organizations, to understand digital transformation and digital business capabilities and practices, and to understand how digital technologies and digital business capabilities impact accounting value creation and practice.digital. Keywords: Accounting; Transformation; Business; Adapting; Future; References Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29 (2): 439-449. https://publications.aaahq.org/accounting-horizons/articlebstract/29/2/439/2188/Drivers-of-the- Use-and-Facilitators-and-Obstacles?redirectedFrom=fulltext Attaran M, WoodsJ (2018) Cloud computing technology: Improving small business performance using the internet. Journal of Small Business & Entrepreneur-ship, 31(6):495-519. https://doi.org/10.1080/08276331.2018.1466850 Chen, T., Barbarossa, S., Wang, X., Giannakis, G. B., & Zhang, Z. L. (2019). Learning and Management for Internet of Things: Accounting for Adaptivity and Scalability. 346-372. https://ieeexplore.ieee.org/document/8648462 Cohen M, Rozario AM, Zhang C (2019) Exploring the Use of Robotic Process:A Case Study. CPA Journal.www.cpajournal.com/2019/08/14/exploring-the-use-of-robotic-process- automation-rpa-in-substantive-audit-procedures/. de Kok SC (2015) Turning Additive Manufacturing Into Business. London: Pricewaterhouse Coopers. https://www.pwc.nl/en/assets/documents/pwc-turning-additive-manufacturing-into- business.pdf Jim Marous.2017. Deloitte. AI and you: Perceptions of Artificial Intelligence from the EMEA financial services industry. Efma;2017. 262-281. https://thefinancialbrand.com/news/artificial- intelligence-banking/artificial-intelligence-ai-banking-trends-67498 ECIIA. (2019). Risk in focus 2020: Hot Topics For Internal Auditors. https://www.eciia.eu/wp- content/uploads/2019/09/Risk-in-Focus.pdf Griffin, O. (October, 2016). How artificial intelligence will impact accounting. Economia. https://scitecresearch.com/journals/index.php/jrbem/article/view/1063 ICAEW,(2017), Artificial intelligence and the future of accountancy, London: ICAEw. https://www.icaew.com/technical/technology/artificial-intelligence/artificial-intelligence-the- future-of-accountancy Cindy Greenman. 2017. Exploring the Impact of Artificial Intelligence on the Accounting Profession. Journal of Research in Business, Economics and Management. 1451-1452. https://www.scitecresearch.com/journals/index.php/jrbem/article/view/1063 Khanom, Tahmina. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management. 19(6). 31-35 https://www.researchgate.net/publication/317905827_Cloud_Accounting_A_Theoretical_Overview Kiger PJ (2020) What's The Difference Between AR, VR, and MR. www.fi.edu/difference- between-ar-vr-and-mr. Level, Vial, G. 2019. Understanding digital transformation: A review and a research agenda. Journal of strategic.118-144. https://www.sciencedirect.com/science/article/abs/pii/S0963868717302196 Lin Mei Tan & Fauzi Laswad, 2018. Professional skills required of accountants: what do job advertisements tell us? Accounting Education Volume 27, 2018 - Issue 4. https://www.researchgate.net/publication/326000400_Professional_skills_required_of_accounta nts_what_do_job_advertisements_tell_us McKnight, C. 2015. Preliminary Investingation of Big Data and Implications for Accounting Curricula. available at: https://unitec.researchbank.ac.nz: 1-11. https://www.researchbank.ac.nz/server/api/core/bitstreams/bb55824d-9b74-418b-b562- 1fba54a0903c/content Mujiono, M. N. (2021). The shifting role of accountants in the era of digital disruption. International Journal of Multidisciplinary: Applied Business and Education Research, 2(11). https://ijmaberjournal.org/index.php/ijmaber/article/view/198/136 Okereafor K (2008) Impacts of Cyber Attacks on Corpo-rate Business Continuity: Fostering Cyber Security Consciousness in the Citizenry. In The 1st National Conference on Cybercrime nd Cybersecurity. Abuja, Nigeria: Research Gate. file:///C:/Users/User/Downloads/ImpactsofCyberattackbyKennethOkereafor2008.pdf Pash, C. (2016). KPMG will soon be using artificial intelligence for audits in Australia. Business Insider. file:///C:/Users/User/Downloads/1063-Article%20Text-3963-1-10-20170312-2.pdf PwC (2015). Data driven. What Students need to succeed in a rapidly changing business world. https://www.pwc.com/us/en/faculty-resource/assets/PwC-Data-driven-paper-Feb2015.pdf Siegel JE, Kumar S, Sarma SE(2018) The future internet of things: Secure, efficient, and model- based. IEEE In-ternet of Things Journal, 5(4):2386-2398. https://doi.org/10.1109/JIOT.2017.2755620 Sommer, B. 2015. When Change Isn’t an Option but a Mandate: What Big Data Is Doing to Accounting? available at: https://www.IFAC.org: 1-4. https://www.ifac.org/knowledge- gateway/discussion/when-change-isn-t-option-mandate-what-big-data-doing-accounting Verma PK (2016) Machine-to-Machine (M2M) communi-cations: A survey. Journal of Network and Com-puter Applications, 66:83–105. https://www.sciencedirect.com/science/article/abs/pii/S1084804516000990 OesterreichTD,Teuteberg F(2019) The role of business analytics in the controllers and management ac-countants' competence profiles. Journal of Account-ing and Organizational Change, 15(2):330-356. https://doi.org/10.1108/JAOC-10-2018-0097 Warren, D., K. Moffitt, and P. Byrnes. 2015. How accounting records will change with Big Data. Accounting Horizons, 29 (2): doi:10.2308/acch-51069. https://www.researchgate.net/publication/276391218_How_Big_Data_Will_Change_Accountin g Wu J (2019) AI and Cognitive Computing; Understanding the difference is critical for understanding the fu-ture of work. towardsdatascience.com. https://ieeexplore.ieee.org/abstract/document/9918195 Yoon, K., L. Hoogduin and L. Zhang. 2015. Big Data as Complementary Audit Evidence. Accounting Horizons, 29 (2): 431-438. https://www.researchgate.net/publication/276391168_Big_Data_as_Complementary_Audit_Evi dence Link Google Source: Brennan, B., Baccala, M. and Flynn, M. (2017). Artificial intelligence comes to financial statement audit. http://ww2.cfo.com/auditing/2017/02/artificial-intelligence-audits. Dimitru & Matei. (2014). A New Paradigm for Accouunting through Cloud Computing. Procedia Economics and Finance. 15. 840-846. https://doi.org/10.1016/S2212-5671(14)00541-3 Graetz, G and Michaels, G. (2015). Estimating the impact of robots on productivity and employment.Center for Economi Performance. http://cep.lse.ac.uk/pubs/download/dp1335.pdf. Simone, S. 2020. 10 Predictions for Big Data in 2020. Available at: http://www.dbta.com/Editorial/News-Flashes/10-Predictions-for-Big-Data-in-2020-135890.aspx Singh, H. 2020. Effect of Big Data on Accounting and Financial Services. available at: https://www.softwaresuggest.com/blog/effect-of-big-data-on-accounting. Werner, J. R. 2015. How Big Data Will Likely Change the World of Accounting. available at: https://blog.frankfurt-school.de/big-data-will-likely-change-world-accounting:1-5. What You Need to Know About Accounting for Cloud Computing diakses pada 8 Desember 2021 dari https://www.ey.com/en_gl/ifrs/what-to-know-about-accounting-for-cloud-computing. Willington, B. (2016). Can artificial intelligence replace an auditor? – Accru. [online] Accru. http://www.accru.com/2016/08/can-artificial-intelligence-replace-an-auditor.
Hak Cipta (c) 2026 Ahmadi Aidi, Heksawan Rahmadi, Redjeki Agoestyowati, Agus Budiwaluyo
When Coffee Meets Sustainability: Building Green Brand Awareness Through Integrated Marketing Communication
Increasing competition in the food and beverage industry encourages brands to implement effective marketing communication strategies to build brand awareness, particularly those that emphasize sustainability values. This study aims to analyze the communication strategy of the “NAKOLABORASI X DAUR BAUR” campaign conducted by Kopi Nako in building brand awareness. This research applies the Integrated Marketing Communication (IMC) concept, focusing on experiential marketing, social media marketing, and community-based marketing, and relates it to the concept of brand awareness. The study employs a descriptive qualitative method with a case study approach through in-depth interviews, observation, and document analysis. The findings indicate that the integrated communication strategy contributes to increasing Kopi Nako’s brand awareness, particularly green brand awareness, where the brand is not only recognized but also associated with sustainability values.
Hak Cipta (c) 2026 Chaterine Daniella Haryanto, Florentina Kurniasari T, Agustinus Rusdianto Berto https://creativecommons.org/licenses/by-sa/4.0