Journal of Tourism Economics and Policy

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

I Putu Bayu UTAMAYU — 2025-10-13

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.

The Role and Impact of Macrame Business on Women's Economic Empowerment in Lampeji Village, Mumbulsari District

Ifrohatul Dini FIRDAUSI — 2025-10-13

Macrame business in Lampeji Village, Mumbulsari District is one of the alternatives for women's economic empowerment. Macrame is the art of weaving threads that can be made into various products such as bags, wall hangings, and other accessories. Through this business, village women not only get additional income but also skills that improve their quality of life. Rahman, A. & Indriani, T. (2018). The main objective of this study is to determine the role of macrame business in women's economic empowerment in Lampeji Village and how the business can improve the economic welfare of women in Lampeji Village and identify the challenges faced by women in running the macrame business. This study uses a qualitative approach with a case study method. Data were obtained through interviews, direct observation and related documentation. The data analysis technique used is thematic analysis technique to explore information related to the impact of the business on women's economic empowerment. The results of this study are expected to provide insight into the potential of the macrame business as a tool for women's economic empowerment in the village, as well as provide policy recommendations to improve welfare through training, marketing and access to a wider market.

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

Yusrina Nur ZAHIRAH — 2025-10-13

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.

Business Strategy Analysis at PT. Kapitol Era Mas Using The Business Model Canvas and Swot Method Approaches (Case Study: “Coklat Mimpi” Franchise Business Unit)

Miftahur RIZQI — 2025-10-13

The rapid development of the modern lifestyle opens great opportunities in the culinary sector, which continues to grow, including in South Tangerang City. This study analyzes the business strategy of the “Coklat Mimpi" business unit, a culinary venture selling bread and chocolate drinks with a simple concept but targeting a broad market. The research uses a qualitative descriptive approach with a case study conducted over 94 working days, including observation, interviews, documentation, and literature review. The analysis is carried out using the Business Model Canvas (BMC) and SWOT analysis to identify strengths, weaknesses, opportunities, and threats. The results indicate that "Coklat Mimpi" excels in attracting working customers, but it also faces weaknesses, including unclear store theme design and the lack of a direct customer feedback channel. The business opportunities are quite significant due to a high number of visitors and close customer relationships, while the main threat comes from competition in the surrounding food business. In conclusion, "Coklat Mimpi” needs to optimize its strengths and opportunities and formulate strategies to overcome weaknesses and threats to sustain and develop the business sustainably.

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 — 2025-10-13

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

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 — 2025-10-13

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 — 2025-10-13

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.

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

Ari SUBARA

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.

The Influence of Leverage, Financial Distress, Management Strategy and Company Growth on Audit Opinions

Robet MUSLIH — 2025-10-13

This study aims to analyze various factors that influence auditors in issuing going concern opinions on manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. During the period 2019 to 2024. The main focus of the study is directed at five independent variables, namely Leverage, financial distress, management strategy, company growth, and company size. A quantitative approach is used in this study with the logistic regression analysis method. The research sample consists of 49 companies with a total of 294 annual observations collected from audited financial statements. Based on the analysis results, the five variables studied together are able to build a significant prediction model for the issuance of going concern opinions by auditors. Partially, management strategy as measured by Price to Book Value (PBV) is proven to have a positive and significant influence on the likelihood of a company obtaining an auditor's going concern opinion. It is also influenced by several factors, one of which is company size which is proven to have a significant impact in the determination process, but in a negative direction. Meanwhile, Leverage, financial distress, and company growth do not show a statistically significant influence, although they remain contextually relevant in the context of audit risk evaluation. These findings provide a significant contribution to enhancing auditors' understanding of the factors influencing business continuity. This research also offers practical implications for corporate management in improving the quality of strategic decision-making and risk management to maintain business continuity amidst complex economic dynamics.

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

Erna HARRIS — 2025-10-13

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.

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

Afli sangsun JEHAMUR — 2025-10-13

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.

Place-Making Approach in Transforming Community Gardens into Tourist Attractions in Guwosari, Bantul, Yogyakarta

Yosi Septa MUTIARNI — 2025-10-13

Urban farming in community gardens has been increasingly recognized as spaces that support various activities, from environmental sustainability, community resilience, to food security. Now, these spaces have gotten more attention due to their potential as tourist destinations, providing chances for cultural, educational, and experiential tourism activities. This study examines the potential of the community garden in Guwosari, especially Iroyudan, Bantul, as a tourist attraction using the role of space in sustainable tourism, place-making, and tourism geography. The possibility of a community garden as a tourist attraction is assessed using a qualitative approach to highlight the role of placemaking and particularly explores the key factors for integrating agritourism within urban tourism frameworks. Findings indicate that Iroyudan Community Garden offers rich experiential tourism opportunities, including educational farm tours, farm-to-table experiences, direct agricultural workshops, and cultural heritage integration. However, challenges such as infrastructure limitations, community readiness, and policy support must be addressed to ensure sustainable development.

Analysis of Machine Learning Utilization in Identifying Social Assistance Recipients in Aceh Province

Rajul HAKIM — 2025-10-13

Kemiskinan masih menjadi masalah yang terus berlanjut di Indonesia, khususnya di Provinsi Aceh, meskipun berbagai intervensi seperti Program Keluarga Harapan (PKH) dan penggunaan Kartu Keluarga Sejahtera (KKS) telah dilaksanakan. Penelitian ini bertujuan untuk mengklasifikasikan penerima bantuan sosial yang lebih akurat, dalam rangka mengurangi tingkat kemiskinan di Provinsi Aceh. Penelitian ini menggunakan data sekunder dari Survei Sosial Ekonomi Nasional (SUSENAS) 2023 dengan jumlah observasi rumah tangga sebanyak 13.316 rumah tangga dan melibatkan 28 variabel independen. Hasil penelitian menunjukkan bahwa algoritma Classification Tree mampu mengklasifikasikan rumah tangga dengan tingkat akurasi sebesar 80%. Variabel yang paling berpengaruh dalam memprediksi penerima KKS antara lain pendidikan kepala rumah tangga, luas lantai, jumlah anggota rumah tangga, sumber air minum, dan status pekerjaan. Temuan ini mengindikasikan bahwa pendekatan berbasis data dapat meningkatkan ketepatan sasaran program bantuan sosial dan mendukung upaya pengentasan kemiskinan secara lebih efektif.

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

I Putu Eri SUARSANA — 2025-10-13

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

Analysis of Factors Influencing Technology Adoption to Increase MSME Productivity in Malang City

Rizqi Aprilia SARI — 2025-10-13

This study aims to analyze the factors influencing technology adoption by Micro, Small, and Medium Enterprises (MSMEs) in Malang City during the digitalization era, using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) as the theoretical framework. Data were collected from 100 MSME respondents in Malang City and analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method. The UTAUT2 model was applied to examine the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and habit on technology adoption and productivity. The findings indicate that performance expectancy, facilitating conditions, and habit have a significant positive impact on productivity, highlighting the importance of efficiency, infrastructure support, and consistent technology usage. Conversely, effort expectancy, social influence, and hedonic motivation do not significantly affect technology adoption. The study emphasizes the need for policymakers and stakeholders to enhance digital infrastructure, provide technology training, and offer incentives to increase technology adoption among MSMEs. These strategies are expected to strengthen competitiveness, foster innovation, and drive sustainable economic growth in Malang City.

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 — 2025-10-13

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.