Journal of Tourism Economics and Policy

The Effect of Fiscal Independence Ratio, Transfer Funds and Regional Expenditure on Poverty in Central Java Province 2020-2024

Yusrina Nur ZAHIRAH — 2025-10-31

Poverty in Central Java Province has reached the second-highest level after the Special Region of Yogyakarta. This study aims to examine the effect of the fiscal independence ratio, transfer funds, and regional expenditure on poverty in Central Java Province for the 2020-2025 period. The data used in this study are secondary, the analytical method used is panel data regression, and the model used is a fixed effect model. Econometric testing tests classical assumptions, using the t-test, F-test, and coefficient of determination (R2) to test the hypothesis. The results show that the variables of fiscal independence, transfer funds, and regional expenditure have a positive and significant effect on the poverty rate in Central Java Province. This study shows that fiscal independence, transfer funds, and regional spending significantly impacted poverty in Central Java during the 2020–2024 period, but the direction of this influence is not aligned with the goal of poverty alleviation. Fiscal independence and regional spending actually increase poverty, while transfer funds, which should reduce poverty, have the opposite effect.

The Influence of Tuition Fees, Family Support, and Peer on the Decision to Choose an Office Administration Education Study Program with Personal Interests as a Mediation Variable

Intan NURSA'DIAH — 2025-10-31

The decision-making process of students in choosing a study program is influenced by various factors, such as tuition fees, family support, and peers. However, the role of personal interests as a mediating variable in the relationship between these factors has not been widely researched. This study aims to determine the influence of education costs, family support, and peers on the decision to choose a study program with personal interests as a mediating variable. This study examines the role of personal interests as a mediating variable that links external factors to the decision to choose a study program, providing new insights into the decision-making mechanisms of students. A quantitative approach is used with the survey method. The analysis used Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of the hypothesis testing showed six of the seven significant relationships. Tuition fees had a positive effect on the decision to choose (t = 2.221; p = 0.026) and personal interest (t = 2.824; p = 0.005). Family support had an effect on voting decisions (t = 2.027; p = 0.043), but not on personal interests (t = 1.866; p = 0.062). Personal interest had an effect on the decision to choose (t = 2.387; p = 0.017). Peers had an effect on voting decisions (t = 2.233; p = 0.026) and personal interests (t = 2.042; p = 0.041). Family support has no effect on personal interests.

Justified Rejection of the Policy of Granting Tax Incentives to Donor Companies: A Call to Protect the Idea of CSR from Distortion

Younis A. Battal SALEH — 2025-10-31

This article aims to highlight the distortions that the thought of CSR is exposed to due to the policy of granting tax incentives to donor companies adopted by legislative bodies in many countries of the world. The researcher adopted the method of logical justification and rational argumentation in describing and identifying the distortions that the thought of CSR is exposed to due to the adoption of this policy (By studying and analyzing the extent to which this policy is compatible with the content of CSR thought). This article identified all the distortions that the idea of CSR is exposed to due to the adoption of a policy of granting tax incentives to donor companies. This research article will enhance the intellectual capabilities of specialists in tax legislation. The logical justification and rational arguments raised in this article can be a pressure tool towards developing the laws of tax treatment of corporate donations in many countries of the world, with the aim of protecting the idea of CSR from distortion.

Tourism Villages: Developing Tourist Attractions Based on Environmental Conservation For Sustainable Tourism

Odete BELO — 2025-10-31

Timor Leste has a Comissão Nacional da Eleiçoes body abbreviated as CNE, an independent institution/body that organizes national elections, meaning that the Comissão Nacional de Eleiçoes (CNE) is one of the central institutions in Timor Leste tasked with supervising, organizing, managing and organizing General Elections as an instrument to realize people's sovereignty, form a legitimate government and as a means of articulating people's aspirations and interests. Civic education to increase community participation in general elections. Active participation of citizens in election activities is one measure of the effectiveness of the democratization process. This study aims to analyze and describe the Role of Civic Education to Increase Community Participation in the Timor Lese Presidential Election. The method used is descriptive research with a qualitative approach. Data collection techniques include observation, document study, and interviews, while data analysis techniques include the stages of data collection, data reduction, data presentation, and drawing conclusions. The theory of Bruce J. Cohen (1992) is the basis for the analysis in this study. The focus of the study is on indicators (1) Acted Role, (2) Prescribed Role. (3) Role Model. Civic Education which is very much needed in the midst of the urgency of democracy, where the values and principles of democracy regarding general elections will be organized by the Comissão Nacional de Eleições (CNE) to voter participation through a program to socialize the stages of the Election and provide an understanding of political education to the community.

Implementation of the Food Cluster Development Policy in East Nusa Tenggara Province by Bank Indonesia

Farouk FAGIHAN — 2025-10-31

The objective of this research is to analyze the implementation of the food security cluster development policy in East Nusa Tenggara Province, as well as the impact of Bank Indonesia's food security cluster development policy on improving food security in East Nusa Tenggara Province. The study used a qualitative approach, with informants selected purposively. The results indicate that the policy's content is strongly oriented towards the interests of the target groups, namely farmers, fishermen, and livestock breeders involved in volatile food commodities. This policy is also designed to generate collective benefits in the form of increased productivity, income, and food price stability. In the context of implementation, the influence of local power, the interests of actors, institutional characteristics, and the level of compliance and responsiveness of implementers also influence the variation in results between clusters. Meanwhile, the impact of the policy on three food clusters in NTT showed positive and significant results. The GS. Organik cluster, which operates in the horticulture sector, has successfully implemented digital farming technology through the Jinawi tool. This tool is used to measure soil pH and nutrient content (N, P, K), thus enabling precise and appropriate fertilization according to plant needs. The implementation of PADG Number 21/51/PADG/INTERN/2019 in East Nusa Tenggara Province has fulfilled the essential elements of an effective policy implementation framework. This policy was not only designed with a strong normative and operational foundation, but also implemented with a collaborative and data-driven approach.

Analysis of the Impact of Limited Infrastructure on Tourism Development in East Nusa Tenggara (NTT

Afli sangsun JEHAMUR — 2025-10-31

East Nusa Tenggara (NTT) has tremendous tourism potential, ranging from stunning natural beauty to rich cultural diversity. However, this potential has not been optimally utilized, partly due to infrastructure limitations. This paper analyzes how infrastructure limitations, such as transportation accessibility, accommodation availability, and other supporting infrastructure, hinder tourism development in NTT. This study employs a qualitative approach using literature review and secondary data analysis to identify the significant impacts of infrastructure limitations on tourism sector growth, local community income, and environmental conservation. The findings reveal that infrastructure limitations significantly hinder NTT's competitiveness as a tourist destination, limit economic opportunities for local communities, and pose a risk of environmental damage if not managed properly. This paper also offers policy recommendations to address these issues, including strategic infrastructure investment, public- private partnerships, and sustainable tourism development.

Digital Marketing Strategy: An Analysis of the Effectiveness of Influencer and Affiliate Endorsements in Promoting Women's Fashion Products

I Gusti Ayu Agung Istri Sari DEWI — 2025-10-31

This study aims to analyze the effectiveness of digital marketing strategies through influencer endorsements and affiliate marketing in influencing consumer purchase intention for women's fashion products, as well as to examine the role of brand awareness as a moderating variable. The research employed a quantitative approach with multiple linear regression analysis based on data collected through questionnaires. The findings reveal that influencer endorsements have a significant and positive effect on purchase intention, indicating that an influencer's credibility, attractiveness, and expertise can enhance consumer willingness to purchase fashion products. In contrast, affiliate marketing does not have a significant direct effect on purchase intention. Regarding the moderating effect, brand awareness does not significantly strengthen the relationship between influencer endorsements and purchase intention, but it does significantly enhance the relationship between affiliate marketing and purchase intention. These results suggest that affiliate marketing strategies are effective only when supported by high brand awareness, whereas the influence of endorsements relies more heavily on the personal branding and credibility of the influencer. The managerial implications of this study highlight the importance for women's fashion companies to optimize collaborations with credible influencers and to build strong brand awareness to improve the effectiveness of affiliate marketing strategies.

Analysis of Digital Payment Implementation in Improving Hotel Operational Efficiency: A Case Study at Hotel X

Putri APRILIA — 2025-10-31

The hotel industry in Bali faces the challenge of continuously innovating to improve operational efficiency along with the increasing number of tourists and the trend of digitalization. One innovation implemented is the use of digital payments to replace cash transactions. This study aims to describe the implementation of digital payments and analyze its contribution to improving operational efficiency at Hotel X Bali, focusing on five main sections: accounts receivable, general cashier, income audit, front office cashier, and restaurant bar cashier. The study used a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was conducted based on the theory of efficiency (Syamsi, 2007) which includes six indicators: mind, energy, body, time, space, and objects. The results show that all sections are in the "more efficient" category. The highest score was achieved by the front office cashier at 3.8, while the lowest score of 3.4 was found for accounts receivable and restaurant bar cashier. The implementation of digital payments increases efficiency by accelerating transaction and recording processes, and minimizing errors. Obstacles still found are unstable internet connections, data inconsistencies, and reliance on manual documents. These findings contribute to hotel management in identifying areas that require digital system optimization for better operational efficiency.

Indonesia's G20 Role and Export Performance with the US, China, and Japan

Dimas Galih SAPUTRA — 2025-10-31

This study examines the relationship between Indonesia’s G20 membership and its bilateral exports to China, the United States, and Japan over the period 1995–2023. The objective is to analyze how trade integration with these three major partners influences Indonesia’s economic growth. Using the Vector Error Correction Model (VECM), with data obtained from the World Bank, UN Comtrade, and the Central Statistics Agency (BPS), the research investigates the short- and long-term dynamics between exports, gross domestic product (GDP), gross fixed capital formation (GFCF), and exchange rates. The empirical findings confirm the presence of cointegration among the variables, indicating long-term equilibrium. Exports to China show the strongest and most significant positive impact on GDP, with an error correction mechanism revealing a 24% annual adjustment speed. Exports to the United States also contribute positively, but with lower elasticity, reflecting limited macroeconomic spillovers despite persistent trade surpluses. By contrast, exports to Japan display the weakest impact on GDP, with slower adjustment dynamics (18% per year) and high dependence on primary commodities. The results imply that while Indonesia’s G20 integration has enhanced trade opportunities, the country remains structurally vulnerable due to its reliance on resource-based exports. Policy recommendations include diversifying export markets, strengthening value-added manufacturing, reducing non-tariff barriers, and optimizing the role of regional trade agreements such as ACFTA and IJEPA.

The Effect of Unemployment, Poverty and Income Inequality on Economic Growth in Indonesia

Resa Adhima YULIA — 2025-10-31

This study aims to analyze the impact of unemployment, poverty, and income inequality on economic growth in Indonesia. This study uses an associative quantitative approach. The data used in this study is secondary data from the Central Statistics Agency. The analysis method used is panel data regression by combining cross-sectional and time-series data for the 2020-2024 period from 34 provinces in Indonesia, and the model used is the Fixed Effect Model. The results of this study indicate that the unemployment rate has a negative and significant impact on economic growth, with a coefficient value of -3.083497 and a probability value of 0.0000. Conversely, poverty has a positive but insignificant impact on economic growth, with a coefficient value of 0.706846 and a probability value of 0.0779. In addition, income inequality has a negative and significant impact on economic growth, with a coefficient value of -84.82510 and a probability value of 0.0076. The simultaneous test shows that these three variables collectively have a significant impact on economic growth, with an Fstatistic probability value of 0.00000. This study concludes that although poverty does not have a significant impact on economic growth, reducing unemployment and income inequality should be key factors in supporting sustainable economic development in Indonesia.

The Effect of Non-Performing Loan Level, Credit Distribution, and Operating Expenses on the Return on Equity in Banking Sub-Sector Companies in KBMI Category 3 Listed on the Indonesia Stock Exchange for The Period 2020-2024

Bayu PASUPATI — 2025-10-31

This study aims to analyze the effect of non-performing loans, credit distribution rates, and operational expenses on the return on equity of KBMI 3 category banking sub-sector companies listed on the Indonesia Stock Exchange (IDX). The approach used is quantitative with an explanatory research type. The sample was determined using purposive sampling and consisted of 9 companies. Secondary data were obtained from the 2020-2024 financial reports through the IDX official website and analyzed using multiple linear regression with SPSS version 25. The results show that partially, non-performing loans (NPL) do not have a significant effect on return on equity (ROE), while loan-to-deposit ratio (LDR) and operating expenses (BOPO) have a significant effect. These findings contribute to the development of literature and provide practical benefits for management, investors, and regulators. This study has limitations in the number of variables studied and the scope of the sector is still narrow, so the results cannot be generalized widely.

Responsibility of Transportation Companies for Loss of Consumer Goods in Transportation Activities (Study: PT. Maharani Prema Sakti Denpasar)

I Wayan Werasmana SANCAYA — 2025-10-31

This study discusses the form and implementation of the responsibility of transportation companies for the loss of consumer goods during transportation activities, with a case study at PT. Maharani Prema Sakti Denpasar. The background of the study is based on the increasing cases of lost goods during the shipping process which cause losses to consumers and raise legal issues regarding the limits of responsibility of transportation companies. This study uses an empirical legal method with a socio-legal approach, to examine how legal provisions such as the Civil Code, Law Number 8 of 1999 concerning Consumer Protection, and Law Number 22 of 2009 concerning Road Traffic and Transportation are applied in practice. The research results indicate that the responsibility of a shipping company is essentially absolute from the time the goods are received until they are delivered to the recipient, unless the loss occurs due to force majeure or the negligence of the shipper. At PT. Maharani Prema Sakti Denpasar, the implementation of responsibility is carried out through internal procedures such as implementing SOPs for packaging and arranging goods, processing compensation claims, and resolving disputes amicably. The company does not provide specific insurance but instead directs consumers to insure their goods independently. This research concludes that although the liability system is functioning well, there is a need to improve legal protection for consumers through the integration of insurance mechanisms and strengthening oversight of regulatory implementation.

The Effect of Education And Poverty on Human Quality of Life in the Regencies/Cities in Papua Province 2019 to 2023

Inka Putri LESMANA — 2025-10-31

Papua is one of the provinces with the lowest Human Development Index (HDI) in Indonesia. This study aims to examine the effect of education and poverty on the quality of human life in the regencies/cities of Papua Province from 2019 to 2023. This study uses secondary data with a panel data regression analysis method and a Random Effect Model (REM). Econometric tests examine classical assumptions to ensure model validity and use T-tests, F-tests, and the Coefficient of Determination tests. The results show that education has a positive and significant effect on human quality of life, while poverty has a significant negative effect on human quality of life. This study shows that the variables of education and poverty together have a significant effect on human quality of life.

The Role of GDP Per Capita, HDI, and Industrial Value Added on Carbon Emissions in ASEAN

Safira KHOIRUNNISA — 2025-10-31

Climate change is becoming an increasingly urgent global challenge, with carbon dioxide (CO₂) emissions being the main contributor to the increase in greenhouse gases in the atmosphere. ASEAN countries, face a dilemma between maintaining economic growth and reducing carbon emissions. This study aims to analyze the effect of Gross Domestic Product (GDP), Human Development Index (HDI), and Industrial value added which is Manufacturing Value Added (MVA) on CO₂ emissions in ASEAN during the period 1990–2023. The approach used is panel data regression analysis with a Fixed Effect (FE) model, based on the results of the Chow and Hausman tests as determinants of the best model. The results show that simultaneously, the three independent variables have a significant effect on CO₂ emissions (Prob F = 0.0031). However, partially, only HDI has a positive and significant effect on carbon emissions (p = 0.005), while GDP (p = 0.166) and MVA (p = 0.249) do not show a significant effect. These findings indicate that increased human development has the potential to increase energy consumption and economic activity, which in turn leads to an increase in carbon emissions. Conversely, economic growth and industrial activity in the three countries were not always followed by an increase in emissions, possibly due to economic transformation towards the service sector and the application of more efficient industrial technologies. Therefore, development policies in the ASEAN region need to emphasize the transition to renewable energy, industrial energy efficiency, and strengthening environmental awareness to support the achievement of net-zero emissions.

The Effect of Mean Years of Schooling, Open Unemployment Rate and Poverty on the Human Development Index in Java Island 2015-2024

Reva Amanda PUTRI — 2025-10-31

This study aims to analyze the effect of Mean Years of Schooling, Open Unemployment Rate, and Poverty on the Human Development Index in Java Island from 2015 to 2024. The data used is secondary data, with the analysis method used being panel data regression, and the model selected is the Fixed Effect Model. The econometric testing includes classical assumption testing, as well as t-tests, F-tests, and the coefficient of determination (R²) to test the hypothesis. The results show that Mean Years of Schooling has a significant positive effect on the Human Development Index, while Open Unemployment Rate and Poverty have a significant negative effect. This study proves that these three variables simultaneously have a significant impact on human development in Java, where improvements in education quality drive the human development index, while high unemployment and poverty are major obstacles to the human development index that must be addressed immediately.

The Effect of Tourism Development on Increasing Community Income (Case Study of Business Actors Around the Marine Tourism Park Tourist Attraction, Jawai Laut Village, South Jawai District)

Hafid HAFINUDIN — 2025-10-31

The establishment of the Taman Wisata Bahari has created alternative sources of income for the local community. The park provides opportunities to generate additional income for local residents. This study aims to examine the effect of tourism development on the additional income of business owners in the Marine Tourism Park area. Using a quantitative approach and multiple linear regression analysis, data were collected through questionnaires, observations, and literature reviews. The population consisted of 70 individuals, with a sample of 58 selected through accidental sampling. The results indicate that the development of attractions, amenities, and accessibility collectively contributes to a 34% increase in community income. Among these factors, amenity development has the most significant individual impact. These findings highlight the critical role of tourism development in enhancing local economic prosperity.

Criminal Sanctions for Illegal Racing Perpetrators from a Legal Perspective in Indonesia

I Putu Bayu UTAMAYU — 2025-10-31

This study aims to analyze the legal regulations and criminal sanctions against illegal road racing perpetrators in Indonesia. Illegal road racing, which is often carried out by teenagers, not only endangers the perpetrators and the community but also constitutes a form of violation of the law regulated in Law Number 22 of 2009 concerning Road Traffic and Transportation (LLAJ Law). The research method used is normative juridical with a statutory and case approach. The results of the study indicate that illegal road racing is specifically regulated in Article 115 and Article 297 of the LLAJ Law, with the threat of criminal sanctions of imprisonment for a maximum of 1 (one) year or a maximum fine of Rp. 3,000,000.00 (three million rupiah). In addition, this action can also be linked to other articles such as Articles 283, 284, 287, and 311 of the LLAJ Law. This study concludes that although regulations have been in place, the effectiveness of law enforcement still requires a comprehensive approach, including preventive and repressive efforts from law enforcement and the active role of the community.

Building a Sport Tourism Hub in the Heart of Central Java: A Comprehensive Analysis of Surya Yudha Park Banjarnegara Development

Ari SUBARA — 2025-10-31

This study analyzes the potential for developing Surya Yudha Park Banjarnegara as a leading sports tourism destination in Central Java. This qualitative research was conducted for three months (January-March 2025) using in-depth interview methods, participatory observation, and documentation studies of 11 key informants. The results of the study indicate that Surya Yudha Park has enormous strategic potential to develop into a sports tourism hub thanks to its strategic geographical position as the "heart of Central Java", complete sports facilities (international standard futsal field, sports swimming pool, fitness center, and indoor tennis court), and government policy support through the "10 New Bali" program. However, there are significant challenges in the form of limited expertise in sports facility management, HR competency gaps, an unintegrated management system, limited accessibility, and competition with metropolitan destinations. Recommended quality improvement strategies include: adoption of a three-phase development approach, organizational restructuring with the formation of a Sport Tourism Division, integration of a smart facility management system, formation of a Sport Tourism consortium, and revenue diversification. The implementation of this strategy is expected to position Surya Yudha Park as a leading sports tourism destination that contributes to local economic development and sustainable tourism.

Critical Analysis of Learning Barriers and the Quality of Tourism Education Output at SMKN 1 Cikedung Indramayu

Erna HARRIS — 2025-10-31

This study analyzes learning barriers and the quality of tourism education output at SMKN 1 Cikedung Indramayu. This qualitative study uses a case study approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The research subjects consist of 15 informants, including the school principal, productive teachers, students, and alumni who have worked in the tourism industry. The results of the study reveal three main categories of barriers: (1) infrastructure barriers, including limited practical laboratories, inadequate equipment, and restricted internet access; (2) human resource barriers, such as the need to improve teacher competencies, an unfavorable teacher-student ratio, and a shortage of industry experts; (3) curriculum and industry barriers, including a gap between the curriculum and industry needs, limited collaboration with the business world, and a lack of quality internship programs. The quality of output indicates that the absorption rate of graduates in the tourism industry is only 35%, with competencies that still require additional training. This study recommends improving practical facilities, developing teacher competencies through industry certification programs, revising industry-based curricula, and strengthening partnerships with tourism stakeholders.

Implementation of Green Purchasing in Hotel X: A Case Study in Bali’s Hospitality Sector

I Putu Eri SUARSANA — 2025-10-31

This study aims to analyze the implementation of green purchasing at Hotel X, a five-star resort located in Bali, as part of its commitment to environmental sustainability. The research adopts a qualitative case study approach through in-depth interviews, field observations, and documentation. The findings indicate that Hotel X has integrated green purchasing practices into its procurement policy, guided by an internal document titled Section D: Sustainability Commitment. Most supplier selection indicators—such as eco-labeling, environmental auditing, and environmentally friendly packaging—have been adopted, although the implementation remains inconsistent across all suppliers. Furthermore, the procurement process incorporates the principles of Reduce, Reuse, and Recycle (3R), showing the hotel’s effort to minimize environmental impact through collaboration with sustainable suppliers. The implementation of green purchasing not only aligns with sustainability goals but also contributes to long-term operational cost efficiency. This research demonstrates that green procurement practices can serve as an effective strategy in achieving environmental legitimacy and competitive advantage in the hospitality industry