Journal of Tourism Economics and Policy https://journalkeberlanjutan.com/index.php/jtep <p align="justify">Journal of Tourism Economics and Policy (abbreviated as JTEP) published by <a href="https://ahu.go.id/sabh/perseroan/qrcode/?kode=NDAxOTA0MjQzMjIyMzgzN18wXzI0IEFwcmlsIDIwMTlfMjQgQXByaWwgMjAxOQ==&amp;sp=dp" target="_blank" rel="noopener">PT Keberlanjutan Strategis Indonesia</a>, p-ISSN <a href="https://issn.lipi.go.id/terbit/detail/1613614214">2775-2283</a> and e-ISSN <a href="https://issn.lipi.go.id/terbit/detail/1613614214">2807-2839</a> are multidisciplinary journals covering all aspects of the environmental impacts of socio-economic development, tourism, and policy. The Journal of Tourism Economics and Policy has published four issues per year and published in April – June, July – September, October – December, January – March. Journal of Tourism Economics and Policy (abbreviated as JTEP) is a accredited in <a href="https://sinta.kemdikbud.go.id/journals/profile/11627" target="_blank" rel="noopener">SINTA (Science and Technology Index) at GRADE 4 (SINTA 4)</a> by the Ministry of Research and Technology of Republic of Indonesia <a href="https://drive.google.com/file/d/1q9mnFnPwCaqe3GlUA89tBDUltBGVx5s4/view?usp=drive_link" target="_blank" rel="noopener">Decree 152/E/KPT/2023</a> valid from Volume 1 Nomor 1 (2021) to Volume 5 No 4 (2025) and a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number <a href="https://search.crossref.org/?q=2807-2839&amp;from_ui=yes&amp;container-title=Journal+of+Tourism+Economics+and+Policy" target="_blank" rel="noopener">10.38142/jtep</a> , <a href="https://orcid.org/0000-0002-4749-9422" target="_blank" rel="noopener">ORCID Connecting research and researchers</a> , and other indexing, see <a href="https://journalkeberlanjutan.com/index.php/jtep/Abstract">Abstract and Indexing</a>.</p> PT Keberlanjutan Strategis Indonesia en-US Journal of Tourism Economics and Policy 2775-2283 <p><a href="http://creativecommons.org/licenses/by-nc/4.0/">Creative Commons Attribution-NonCommercial 4.0 International License.</a></p> Retrospective of IKN Nusantara Investment; Study of Apple Investment Curtailment: Technostructure of Indonesia and Vietnam https://journalkeberlanjutan.com/index.php/jtep/article/view/1147 <p>In the government's efforts to collect investment in IKN (National Capital City) Nusantara in Indonesia, technostructure; or advanced technological infrastructure is one of the crucial factors in attracting investment from global technology companies, but Indonesia still faces significant challenges in technostructure readiness compared to countries such as Vietnam, reflecting on the investment selection of technology company Apple. This study aims to analyze the current state of Indonesia's technostructure, compare it with Vietnam, and formulate what strategic steps are needed by the Indonesian government to develop a better technostructure in the next three decades. Using a descriptive qualitative method, this study collects purposive sampling-based data through literature studies, documentation, and other supporting data to provide an in-depth understanding of the technostructure conditions of the two countries. The discussion includes a detailed analysis of the state of Indonesia's technostructure and the challenges it faces. Then the study continues by comparing the technostructure readiness of Indonesia and Vietnam to highlight the strengths and weaknesses of each country, and the final stage details the strategic steps that the Indonesian government must take in the next three decades to achieve competitive technostructure readiness in Indonesia. This study concludes that it is important for Indonesia to accelerate the development of technostructure to increase the attractiveness of global technology investment, especially with open management.</p> Anita HEPTARIZA Andreas James DARMAWAN Dwi SIHWINARTI I Made Satrya RAMAYU Kadek Nonik ERAWATI Copyright (c) 2024 Anita HEPTARIZA, Andreas James DARMAWAN, Dwi SIHWINARTI, Made Satrya RAMAYU, Kadek Nonik ERAWATI https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 377 387 10.38142/jtep.v4i4.1147 Sustainable Ecotourism and Creative Economy Development Model with Local Wisdom Perspective https://journalkeberlanjutan.com/index.php/jtep/article/view/1124 <p>This study aims to profile ecotourism and the creative economy from a local wisdom perspective, analyze and design their development models, and identify supporting and inhibiting factors. The research employs qualitative data analysis in Alor Regency, East Nusa Tenggara Province. Findings reveal that Alor Regency's ecotourism and creative economy boast unique diversity, offering significant local economic and welfare enhancement potential. Despite adopting sustainable community-based tourism, the development model's implementation and sustainability remain unclear. Two proposed models suggest a dominant community role with private partners or a private sector-led approach involving the community. Supporting factors include Alor's designation as a National Tourism Strategic Area in Ripparnas. However, several inhibiting factors hinder development, such as the inadequate quality and service standards of tourist attractions, insufficient facilities and infrastructure, low human resource quality, and issues with standardization, promotion, and institutions. To address these challenges, a shift in perspective is necessary, along with strategic planning targeting long-term, medium-term, and short-term goals. A joint commitment among stakeholders is also essential for sustainable development.</p> Petrus Emanuel de ROZARI ROZARI Yoseba POLINGGOMANG Apriana H. J. FANGGIDAE Copyright (c) 2024 Petrus Emanuel de ROZARI ROZARI, Yoseba POLINGGOMANG, Apriana H. J. FANGGIDAE https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 388 404 10.38142/jtep.v4i4.1124 The Influence of Brand Image and Social Media Marketing on Car Purchasing Decisions at PT. XYZ Cikarang https://journalkeberlanjutan.com/index.php/jtep/article/view/1139 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Pada era digital saat ini persaingan merek dan strategi pemasaran yang diterapkan oleh perusahaan semakin banyak. Hal ini menimbulkan banyak pertimbangan yang harus dipilih oleh konsumen ketika memutuskan untuk membeli mobil. Peneliti menemukan permasalahan yang dialami oleh PT XYZ Cikarang sebagai perusahaan retail otomotif yang bergerak dalam tiga kegiatan yaitu Sales, Maintenance dan Repair, serta ketersediaan suku cadang mobil merek Nissan yang berlokasi di kawasan Lippo Cikarang. Penelitian ini bertujuan untuk mengetahui penyebab terjadinya penurunan penjualan periode tahun 2020 sampai dengan tahun 2023 khususnya untuk mobil Nissan Livina pada PT XYZ Cikarang dan untuk menemukan hubungan yang signifikan antara variabel konstruk yaitu Brand Image dan Social Media Marketing terhadap Keputusan Pembelian mobil Nissan Livina pada PT XYZ Cikarang. Dalam penelitian ini, perumusan hipotesis menggunakan analisis deskriptif non parametrik dengan menganalisis data menggunakan analisis Structural Equation Modeling (SEM) - Partial Least Square (PLS). Pengambilan sampel pada penelitian ini dilakukan dengan menggunakan probability sampling dan menggunakan teknik simple random sampling. Hasil penelitian menunjukkan bahwa citra merek berpengaruh positif signifikan terhadap keputusan pembelian mobil Nissan Livina. Penelitian ini juga menemukan bahwa pemasaran media sosial berpengaruh positif signifikan terhadap keputusan pembelian mobil Nissan Livina.</span></span></p> Marison SITORUS Endro SARDIONO Copyright (c) 2024 Marison SITORUS, Endro SARDIONO https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 405 417 10.38142/jtep.v4i4.1139 Enhancing Product Innovation: The Impact of Transformational Leadership Mediated by Organizational Climate and Knowledge Sharing https://journalkeberlanjutan.com/index.php/jtep/article/view/1151 <p>Developments that move in the realm of technology seem to be an increasingly rapid reality today, where it makes each organization to always prioritize aspects of innovation in order to perpetuate its existence when dealing with competitiveness and other competitors in line with the increasingly massive reality. The specific purpose of this research is to focus on schemes to improve product innovation: the impact of transformational leadership with the role of organizational climate and knowledge sharing as mediators (case study at PT. Standar Toyo Polymer in Cilegon City). This research involves a descriptive quantitative approach that is intended for the purpose of assessing the relationship between variables and explaining why the relationship exists, so confirmatory studies and exploratory studies are used. The results of the analysis at PT Standard Toyo Polymer Cilegon show that transformational leadership has a positive and significant influence on organizational climate and knowledge sharing. Organizational climate and knowledge sharing are also proven to have a significant effect on product innovation. However, transformational leadership does not have a significant direct influence on product innovation. Nonetheless, transformational leadership shows a significant influence on product innovation through the mediation of organizational climate.</p> Mawandi NOVERIANSYAH Tata RUSTANDI Udin SUADMA Copyright (c) 2024 Mawandi NOVERIANSYAH, Tata RUSTANDI, Udin SUADMA https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 418 429 10.38142/jtep.v4i4.1151 Environmental Innovation and Sustainability Practices Manufacturing Companies in Bali Through Government Regulations https://journalkeberlanjutan.com/index.php/jtep/article/view/1166 <p>This study aims to examine the influence of environmental innovation and sustainable practices, and the second objective is to examine the influence of environmental innovation and sustainable practices through government regulations as a moderating variable. This study uses a quantitative approach. This model contains variables that are sought from the literature and are relevant to the study. This study surveyed 413 manufacturing companies in Bali Province. Each statement is a five-point item (i.e., 1-5) asking respondents to agree or disagree with the perception, behavior, or experience specified in the statement. Data processing and analysis were carried out using MRA Analysis Statistical Package for the Social Sciences (SPSS) 22.0.</p> Kadek Goldina Puteri DEWI Komang Adi KURNIAWAN I Wayan Gde Yogiswara Darma PUTRA Copyright (c) 2024 Kadek Goldina Puteri DEWI, Komang Adi KURNIAWAN, I Wayan Gde Yogiswara Darma PUTRA https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 430 443 10.38142/jtep.v4i4.1166 The Effect of Financial Performance and Accounting Profit on Share Return With Inflation As a Moderation Variable https://journalkeberlanjutan.com/index.php/jtep/article/view/1169 <p>The fundamental principles of justice and legal certainty are integral components of the rule of law concerning protecting individual rights, specifically in taxation. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 is a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation 79 of 2023 is necessary for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. This research contributes to analyzing perceptions of legal certainty and fairness in Tax Policy and the importance of balancing the use of tax regulations for external purposes with internal values and principles of tax justice in practice, which will impact the process of making other tax policies more effective and equitable, ultimately contributing to the promotion of social justice, economic development, and good governance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.</p> Ade Manggala HARDIANTO Radian Sri RAMA Novi DARMAYANTI Martha SUHARDIYAH Awan PANJINATA Copyright (c) 2024 Ade Manggala HARDIANTO, Radian Sri RAMA, Novi DARMAYANTI, Martha SUHARDIYAH, Awan PANJINATA https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 444 458 10.38142/jtep.v4i4.1169 The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance https://journalkeberlanjutan.com/index.php/jtep/article/view/1170 <p>This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.</p> Entar SUTISMAN Septyana PRASETIANINGRUM Entis SUTISNA Ismail R. NOY Novi DARMAYANTI Ellycia Rahma Nurfidya FAHREZA Copyright (c) 2024 Entar SUTISMAN, Septyana PRASETIANINGRUM, Entis SUTISNA, Ismail R. NOY, Novi DARMAYANTI, Ellycia Rahma Nurfidya FAHREZA https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 459 471 10.38142/jtep.v4i4.1170 Planning for Developing Urban Tourism Destinations (Study at the Tourism Office of Kupang City) https://journalkeberlanjutan.com/index.php/jtep/article/view/1121 <p>Tourism management in Kupang City requires significant attention from the local government due to its current low income from this sector. Given the city's promising tourism potential, it can be a vital avenue to boost local revenue, enhance the community's economy, and foster regional development. This qualitative research involved primary and secondary data sources collected via observation, interviews, and document searches with 40 informants. The data were analyzed using Creswell's (2016) methodology. Findings indicate that: (a) Both official and unofficial actors are involved in planning; (b) Economic reviews identify community mindset as a threat, economic development as an opportunity, budget constraints as a weakness, and the city's status as the provincial capital and gateway to Timor Leste as strengths; (c) Current tourism is limited to natural sites, with urban tourism development not yet optimal; (d) Goals and strategies are aligned with the city's vision and mission, requiring communication between stakeholders and the community; (e) The Kupang City Tourism Office is still developing the city tourism development plan.</p> Eurike F D ADOE Apriana H. J. FANGGIDAE Hendrik TODA Copyright (c) 2024 Eurike F D ADOE, Apriana H. J. FANGGIDAE, Hendrik TODA https://creativecommons.org/licenses/by-nc/4.0 2024-10-31 2024-10-31 4 4 472 485 10.38142/jtep.v4i4.1121