Journal of Tourism Economics and Policy

Analysis of Tax Potential on Differences in The Value of Capital Payments of Foreign Investment Companies in PT YEL in Badung

2026-01-27T11:07:41+07:00

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

The Influence of Grdp, Mean Years of Schooling and Life Expectancy on the Human Development Index Across Regencies and Municipalities of Bali Province

2026-04-30T15:12:06+07:00

Abstract:
This study aims to analyze the influence of Gross Regional Domestic Product (GRDP) at constant prices, Mean Years of Schooling (MYS), and Life Expectancy at Birth (LEB) on the Human Development Index (HDI) in regencies/cities of Bali Province during the 2015–2024 period. This study is motivated by Bali's position as the province with the fifth-highest human development index nationally, supported by the tourism sector, yet it has not achieved the highest human development category at the provincial aggregate level. This research employs a quantitative approach using panel data regression methods. Secondary data were obtained from the Central Bureau of Statistics (BPS), with the Fixed Effect Model (FEM) selected as the most appropriate model through specification tests. The research findings indicate that Mean Years of Schooling and Life Expectancy have positive and significant effects on HDI. Conversely, GRDP does not significantly influence HDI. The simultaneous test demonstrates that all three independent variables collectively have a significant effect on HDI. The Adjusted R-square value of 0.988 indicates that the model explains 98.8% of HDI variation in Bali during the study period. These findings emphasize the importance of strengthening the education and health sectors as key strategies for enhancing human development, as well as the need for more effective economic equalization policies to ensure that economic growth delivers more inclusive impacts.

Evaluation of Service Quality in Improving Public Satisfaction at The Population and Civil Registration Service (Disdukcapil) of Makassar City

2026-02-11T10:28:01+07:00

This study aims to evaluate the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Makassar City, focusing on five dimensions of service quality: tangible, reliability, responsiveness, assurance, and empathy. The primary research source is secondary data in the form of a review of literature, articles, journals, regulations, and websites relevant to this study, while interviews with respondents are used as supporting materials. The results indicate that Disdukcapil services have generally been running well, characterized by friendly, consistent, and fair staff attitudes, as well as prioritizing services for the elderly and pregnant women. However, there are still shortcomings in the tangible dimension, such as the lack of information boards at service chairs, which sometimes confuses the public, and in the empathy dimension, where attention to people with disabilities is not optimal. The literature review supports the finding that the empathy dimension is an important indicator of public satisfaction with public services. Thus, although service quality is already positive, improvements in tangible aspects and attention to the special needs of the community are essential for public services to be more inclusive and effective.

Components of the Indonesian Language and Literature Learning Curriculum

2024-10-23T11:56:09+07:00

Curriculum, derived from the Latin "curriculae," originally meant the distance traveled by runners and now refers to the duration of education. According to Law No. 20 of 2003, curriculum is a learning plan to achieve educational goals. In Indonesia, the curriculum is updated periodically according to developments in the era. Its main components are interrelated objectives, materials, methods, and evaluations. Ralph W. Tyler emphasizes the importance of these four aspects in understanding the curriculum, although its implementation is often complex and requires adjustment. Learning methods are the means used to achieve curriculum goals through specific procedures. Subject-centered approach: Materials come from teaching subjects and are delivered through communication between teachers and students. A student-centered approach, learning based on students' needs, interests, and abilities, with a focus on individualization. A community-oriented approach, integrating schools and communities through field trips, work experiences, and community service projects. Components of a language learning curriculum, such as objectives, methods, materials, assessments, and language skill development, are essential to ensure an effective learning process. Strong curriculum design supports optimal language growth for students.

Determinant of Employee Performance in Banking Industry

2025-02-20T15:19:45+07:00

This study investigated how employee engagement and organizational culture impact employee performance through organizational commitment. The study took place in Tabanan Regency and included workers from ten credit unions. The study included 338 BPR employees in its population. A sample size of 183 employees was established using the proportional sampling method. Validity and reliability tests were conducted on 30 participants not representative of the population for instrument evaluation. SEM-PLS was utilized to conduct hypothesis testing. The analysis findings demonstrate that employee engagement has a positive but insignificant impact on employee performance. Involvement in work positively impacts organizational commitment in a significant way. The impact of organizational culture on employee performance and commitment is positive and substantial. Employee performance is positively and significantly impacted by organizational commitment. The findings from the mediation analysis demonstrate that organizational commitment plays a mediating role in the relationship between work involvement, organizational culture, and employee performance.

The Traditional Performances As Sustainable Tourism Attractions An Analysis Of Tourism Promotion For Cruise Ship Passengers at Gili Mas Port

2026-02-08T08:26:45+07:00

The rapid growth of the global cruise tourism industry has encouraged destinations in Indonesia to strengthen ports as gateways for international tourists. Gili Mas Port in Lombok has strategic potential due to its proximity to leading tourist destinations and the richness of Sasak culture. However, tourism promotion—particularly traditional performances as sustainable attractions—has not yet been managed optimally and in an integrated manner. This study aims to analyze tourism promotion strategies for cruise ship passengers at Gili Mas Port and to identify the challenges encountered. The research employed a qualitative descriptive approach using participatory observation, in-depth interviews with key stakeholders (KSOP Lembar, PT Pelindo, Tourism Office, NTB Regional Tourism Promotion Board, travel agent associations, and cruise tourists), and documentation studies. Data were analyzed using the interactive model of Miles and Huberman. The findings indicate that traditional performances are still presented mainly as ceremonial welcoming events and have not been optimally integrated into an Integrated Marketing Communication (IMC) strategy. In addition, the use of digital media remains limited. The main challenges include stakeholder coordination, limited duration of cruise tourists’ visits, and the absence of a sustainable cultural promotion model. This study recommends strengthening culture-based IMC strategies to enhance the competitiveness of cruise tourism in Lombok.

Lava Tour Merapi and Community Economic Welfare: A Structural Analysis of Community-Based Tourism in Umbulharjo Village, Yogyakarta

2026-04-16T12:06:38+07:00

The growth of post-disaster tourism in disaster-prone areas of Mount Merapi, particularly through Lava Tour activities, demonstrates considerable economic potential for local communities. However, the actual contribution to improving community welfare has not been extensively examined empirically. This study aims to analyze the impact of Lava Tour Merapi activities on household income and community welfare in Umbulharjo Village, Sleman. The research employed a quantitative approach with an associative survey design involving 100 Lava Tour stakeholders, including jeep drivers, homestay managers, culinary entrepreneurs, and souvenir vendors. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software. The findings reveal that all dimensions of Lava Tour activities significantly influence the increase in community income, with the highest contributions coming from souvenir businesses and homestays. Nevertheless, the increase in income has not had a significant impact on community welfare, particularly in aspects of education and retirement savings. These findings highlight the need for broader policy interventions, such as institutional support, access to capital, and community capacity building. It is recommended that community-based tourism management in disaster-prone areas involve institutions such as Destination Management Organizations (DMOs) to ensure sustainability and equitable distribution of benefits.

Analysis of the Impact of Tourism on the Community Economy in the Colorful Village of Parapat

2025-05-26T10:39:20+07:00

This study aims to analyze the impact of tourism development on increasing community income in Kampung Warna Warni Parapat and identify factors that influence this impact. The method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study indicate that tourism development in Kampung Warna Warni has a significant economic impact on the local community, as seen from the increase in the number of tourists, the opening of micro-business opportunities, and community involvement in homestay management and digital promotion. Factors that influence this impact include active community participation in tourism activities, the development of community-based homestays, optimizing the use of social media, infrastructure improvements, strengthening entrepreneurship, and increasing local economic turnover. All of these factors contribute to improving the welfare of the local community. However, in addition to positive impacts, challenges also arise such as increasing waste volume and the risk of environmental pollution that need to be anticipated with appropriate strategies. Therefore, a sustainable tourism development approach based on local wisdom is essential to maintain the balance of economic, social, and environmental aspects in the tourist village.

iGreen-Risk Management: Integrated Risk Management Model for Sustainable Green Tourism at Sukomakmur Agrotourism Magelang

2026-02-08T08:23:04+07:00

This study aims to develop an integrated risk management model called iGreen-Risk Management to support sustainable green tourism development at Sukomakmur Agrotourism in Magelang, Indonesia. The research seeks to identify environmental, social, and economic risks faced in green tourism development and create a comprehensive framework that integrates community engagement, participatory decision-making, and critical success factors for sustainable agrotourism management. The study employs Participatory Action Research methodology involving active participation from key stakeholders, including agrotourism managers and local communities. Data collection includes risk identification through stakeholder mapping, focus group discussions, in-depth interviews, field observations, and document analysis conducted over one year. The research follows systematic risk management phases, including risk identification, analysis, evaluation, mitigation, and monitoring. The research is expected to produce a comprehensive iGreen-Risk Management model that provides practical guidelines for agrotourism operators to systematically identify, assess, and manage risks while maintaining environmental sustainability and community welfare. The model integrates environmental conservation, social empowerment, and economic viability principles to ensure long-term agrotourism sustainability. This study contributes novel knowledge by developing the first integrated risk management framework specifically designed for green tourism in agrotourism contexts, combining participatory approaches with comprehensive risk management principles that have not been previously integrated in sustainable tourism literature.

The Impact of Tourism Development on Environmental Sustainability in the Bukit Lawang Ecotourism Area

2025-05-26T10:40:52+07:00

This study aims to examine the impact of tourism development on the physical environmental conditions in Desa Perkebunan Bukit Lawang, Bahorok Subdistrict, Langkat Regency, with a focus on changes occurring in tourist attractions, facilities, and infrastructure. A qualitative method was employed, with data collected through direct observation and unstructured interviews. The study relied on primary data gathered from fieldwork, supplemented by secondary data from various sources. Informants were selected using purposive sampling, targeting community members who have knowledge of and are directly affected by tourism development. The results of the study indicate that tourism provides economic benefits and enhances environmental awareness among local communities; however, it also poses challenges such as pressure on environmental carrying capacity, changes in wildlife behavior, and uncontrolled development. The implications of this research highlight the importance of sustainable tourism management through collaboration among local communities, government authorities, and non-governmental organizations in order to preserve the integrity of this conservation area.

A Theoretical Model on Medical Tourism Destination and Quality Provision

2024-10-22T11:46:29+07:00

Abstract:
Medical Tourism has become a major industry in the global arena. In the view of the fact that there is a great potential of the industry in India, it is essential to pay more attention to this subdirectory of tourism and reap the economic benefits for the host country. The present paper shall give a theoretical background for the development of medical tourism destination. We have developed a theoretical model that determines the optimal quality of medical service, incorporating the medical sector and an allied sector, providing all the goods and services that make the stay in a destination possible. This scenario is examined when quality of the medical service is (a) homogenous, provided by a monopoly hospital sector, (b) differentiated, provided by high-type and low-type hospitals, in a duopoly market structure. Finally, we compared the quality of medical service provided under. This is true for both homogeneous and vertically differentiated service-quality cases. An inferior quality of medical service being provided under coordination setup, implies lower service charge and greater demand of the same. This in turn ensures a sustainable profit for the allied sector.

Improving Maturity Level of Smart Tourism in Yogyakarta City

2026-02-08T08:33:39+07:00

This study aims to evaluate the maturity level of smart tourism implementation in Yogyakarta City based on three main aspects, namely destination, amenities, and hospitality. This study used a mixed quantitative-qualitative approach. Data were collected through field observations and in-depth interviews with stakeholders from the Yogyakarta City Culture Office, Tourism Office, Development Planning Agency (BAPPEDA), Transportation Office, Fort Vredeburg Museum, and Sonobudoyo Museum. Eleven indicators across six sub-aspects were analyzed and scored on a scale of 1-5 and referring to the Ministry of Communication and Information Technology’s smart city framework, to determine the maturity level into ad-hoc, initial, scattered, integrated, or smart. The results show that the overall maturity level of smart tourism in Yogyakarta City is at the scattered level with an aggregate score of 3.6 out of 5. The destination and amenities aspects each reached the integrated level (score of 4), while the hospitality aspect was at the scattered level (score of 3). The main strengths lie in cultural attractions, increased tourist visits, and the adoption of digital payments. The main challenges are fragmented system integration, particularly in public transportation services and tourism human resources.

Are Company Size, Debt, Profitability and Managerial Ownership Influence Income Smoothing? Before and After the Covid-19 Pandemic

2024-03-06T16:17:03+07:00

The purpose of conducting this research is to find out whether Company Size, Debt, Profitability, Managerial Ownership of Income Smoothing Practices before and after the Covid-19 pandemic were case studies on property and real estate companies on the Indonesia Stock Exchange in 2018-2022. With a total population of 13 companies, and a sample of 65 financial data studied within 5 years. The results of this study, researchers found that company size before the pandemic had no effect but after the pandemic company size had an effect on income smoothing before and after the Covid-19 pandemic. Meanwhile, Debt, Profitability, Managerial Ownership partially affect income smoothing before and after the Covid-19 pandemic.

The Strategic Role of Mosques in Empowering the Community's Economy: A Case Study of the Bintaro Jaya Grand Mosque

2026-02-11T10:32:14+07:00

This study aims to explore the strategic role of mosques in empowering the Muslim community’s economy, with a case study at Masjid Raya Bintaro Jaya (MRBJ) in the urban area of South Tangerang. Using a descriptive qualitative approach and single case study design, data were collected through in-depth interviews, participant observation, and documentation of mosque-based economic activities. The findings reveal that MRBJ has successfully implemented structured economic programs such as interest-free microloans (bank infaq), small business carts (gerobak berkah), MSME training, and the development of a commercial halal zone. Supporting factors include community trust, ZIS fund potential, and strategic partnerships. Challenges include low financial literacy and default risks. This study concludes that mosques can act as effective agents of economic empowerment through institutional strengthening, cross-sectoral collaboration, and the development of a measurable and sustainable empowerment roadmap.

The Influence of Independent Commissioners, Audit Committees, and Audit Quality on the Integrity of Financial Reports

2026-02-11T10:25:15+07:00

This research aims to analyze and obtain empirical evidence regarding the influence of independent commissioners, audit committees, and audit quality on the integrity of financial reports. The independent variables used in this research are independent commissioners, audit committees, and audit quality. The dependent variable used in this research is the integrity of financial reports. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 78 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2024. By using a purposive sampling technique, a sample of 13 food and beverage companies listed on the Indonesian Stock Exchange was obtained. The data analysis method in this research uses descriptive statistical analysis.