Pengelolaan Aset Tidak Berwujud dalam Keberlanjutan Ekowisata Masyarakat Pesisir: Studi Ekowisata Kabupaten Bekasi
DOI:
https://doi.org/10.18196/jati.v7i1.19168Keywords:
Aset Tidak Berwujud, Keberlanjutan Ekowisata Masyarakat Pesisir, Ekowisata, Investasi Kelompok Masyarakat, Masyarakat Pesisir.Abstract
Studi ini berupaya menganalisis pengelolaan aset tidak berwujud community investment dalam keberlanjutan ekowisata masyarakat pesisir Kabupaten Bekasi, Jawa Barat. Studi ini menggunakan metode kualitatif dengan pendekatan studi kasus ekowisata Sunge Jingkem. Pengumpulan data dilakukan melalui wawancara tidak terstruktur terhadap 7 aktor kunci, observasi lapangan yang mendalam di lokasi ekowisata, dan Focus Group Discussion terhadap 12 orang penggiat ekowisata. Studi ini menemukan bahwa community investment yang didominasi oleh kelompok pemuda penggiat wisata merupakan aset tidak berwujud utama dalam keberlanjutan Ekowisata Sunge Jingkem. Implementasi konsep CIDBER (Community Investment for The Development of Bekasi Regency) dalam pengelolaan ekowisata masyarakat pesisir Kabupaten Bekasi mampu meningkatkan pembangunan ekowisata dan mempertahankan keberlanjutannya melalui harmonisasi perilaku manusia (three parties: pemerintah, masyarakat, dan wisatawan). Studi ini memberikan kebaruan pada ilmu akuntansi keperilakuan, yaitu menggunakan informasi harmonisasi three parties dalam mewujudkan konsep akuntansi ekowisata berkelanjutan, baik dari segi ekonomi, sosial dan lingkungan.References
Andita, R. P., & Kahfi, F. (2019). Pengelolaan Lingkungan Melalui Ekowisata Berbasis Masyarakat di Taman Nasional Tesso Nilo-Riau. Jurnal Daya Saing, 5(3), 261–272. https://doi.org/10.35446/dayasaing.v5i3.404
Arias Schreiber, M., Wingren, I., & Linke, S. (2020). Swimming upstream: community economies for a different coastal rural development in Sweden. Sustainability Science, 15(1), 63–73. https://doi.org/10.1007/s11625-019-00770-0
Bataille, C. Y., Luke, K., Kruger, T., Malinen, S., Allen, R. B., Whitehead, A. L., & Lyver, P. O. ’. (2020). Stakeholder Values Inform Indigenous Peoples’ Governance and Management of a Former National Park in New Zealand. Human Ecology, 48(4), 439–453. https://doi.org/10.1007/s10745-020-00170-4
Bhuiyan, M. A. H., Siwar, C., & Ismail, S. M. (2016). Sustainability Measurement for Ecotourism Destination in Malaysia: A Study on Lake Kenyir, Terengganu. Social Indicators Research, 128, 1029–1045.
Creswell, J. W. (2007). Qualitative Inquiry & Research Design: choosing among five approaches. In Sage Publications, Inc. (Vol. 2).
Creswell, W. J., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative adn Mixed Methods Approaches. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9). file:///C:/Users/Harrison/Downloads/John W. Creswell & J. David Creswell - Research Design_ Qualitative, Quantitative, and Mixed Methods Approaches (2018).pdf%0Afile:///C:/Users/Harrison/AppData/Local/Mendeley Ltd./Mendeley Desktop/Downloaded/Creswell, Cr
Dahuri, R., Rais, J., Ginting SP., & S. M. J. (2008). Pengelolaan Terpadu Sumber Daya Pesisir dan Lautan. Pradnya Paramitha Press.
Duran, D. C., Gogan, L. M., Artene, A., & Duran, V. (2015). The Components of Sustainable Development - A Possible Approach. Procedia Economics and Finance, 26(15), 806–811. https://doi.org/10.1016/s2212-5671(15)00849-7
Gumede, T. K., & Nzama, A. T. (2019). Ecotourism as a mechanism for local economic development: The case of communities adjacent to the Oribi Gorge Nature Reserve, KwaZulu-Natal, South Africa. African Journal of Hospitality, Tourism and Leisure, 8(4), 1–19.
Imur, N., & Junaeda, S. (2022). Pengembangan Etno-Ecotourism pada Taman Nasional Komodo Kabupaten Manggarai Barat. Jurnal Kajian Sosial Dan Budaya, 6(2), 58–67. http://www.ejournal.tebarscience.com/index.php/JKSB
Iskandar. (2015). Potensi Kelautan Baru Dimanfaatkan 22 persen. Lembaga Ilmu Pengetahuan Indonesia. Lembaga Ilmu Pengetahuan Indonesia. http://lipi.go.id/berita/single/Potensi-Kelautan-Baru-Dimanfaatkan-22-persen/10454
Kabuhung, M. (2013). Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Untuk Perencanaan dan Pengendalian Keuangan pada Organisasi Nirlaba Keagamaan. EMBA, 1(3), 339–348.
Kalther, J., & Itaya, A. (2021). Identifying Priority Areas for Coastal Protection Around Java, Indonesia. Jurnal Segara, 17(1), 43. https://doi.org/10.15578/segara.v17i1.9997
Mukti, A. B., Rosyid, A. N., & Asmoro, E. I. (2020). Model Penyahelix Dalam Sinergi Pariwisata di Indonesia Untuk Pemberdayaan Perekonomian Lokal: Studi Literatur. Hospitality, 9(1), 1–7.
Mulyana, E. (2019). Upaya Pemberdayaan Ekonomi, Sosial dan Budaya pada Masyarakat Melalui Pengembangan Bisnis Ekowisata. Business Innovation and Entrepreneurship Journal, 1(1). https://doi.org/https://doi.org/10.35899/biej.v1i1.12
Neumann, B., Ott, K., & Kenchington, R. (2017). Strong sustainability in coastal areas: a conceptual interpretation of SDG 14. Sustainability Science, 12(6), 1019–1035. https://doi.org/10.1007/s11625-017-0472-y
Palmer, N. J., & Chuamuangphan, N. (2018). Governance and local participation in ecotourism: community-level ecotourism stakeholders in Chiang Rai province, Thailand. Journal of Ecotourism, 17(3), 320–337. https://doi.org/10.1080/14724049.2018.1502248
Pichler, M., Schaffartzik, A., Haberl, H., & Görg, C. (2017). Drivers of society-nature relations in the Anthropocene and their implications for sustainability transformations. Current Opinion in Environmental Sustainability, 26–27, 32–36. https://doi.org/10.1016/j.cosust.2017.01.017
Richards., G., & Hall., D. (2000). Tourism and Sustainable Community Development. Routledge. https://doi.org/https://doi.org/10.4324/9780203464915
Risfandini, A., S. (2017). The application of the carrying capacity concept for sustainable coastal resources development in Indonesia. International Conference, 1(1), 1–17.
Rosdini, D. (2016). Relevansi Nilai Aset Tak Berwujud. Jurnal Akuntansi, 8(1), 65–85.
Saksono, H. (2013). Ekonomi Biru: Solusi Pembangunan Daerah Berciri Kepulauan Studi Kasus Kabupaten Kepulauan Anambas. Jurnal Bina Praja, 05(01), 01–12. https://doi.org/10.21787/jbp.05.2013.01-12
Siggelkow, N. (2007). Persuasion wtih case studies. Academy of Management Journal, 50(1), 20–24.
SKPT. (2023). Visi dan Misi Kementerian Kelautan dan Perikanan. Kementerian Kelautan Dan Perikanan. https://kkp.go.id/SKPT/page/981-visi-dan-misi
Sue, B. (2006). Pengembangan Masyarakat melalui Pariwisata. CSIRO.
Sultana, A. (2022). Ecotourism and Sustainable Socio-Economic Development : The Case of Hyderabad , Telangana State. International Journal of Modern Developments in Engineering and Science, 1(1), 8–11.
Sunu Sri Giriwati, N., Hawa, L. C., Pamungkas, S. T., Iyati, W., & Hidayat, A. R. T. (2019). Local Community Participation in Ecotourism Development: the Case of Sumberwangi Hamlet Destination, East Java, Indonesia. PEOPLE: International Journal of Social Sciences, 5(1), 81–98. https://doi.org/10.20319/pijss.2019.51.8198
Thomas, G. (2011). A Typology for the Case Study in Social Science Following a Review of Definition, Discourse, and Structure. Qualitative Inquiry, 17(6). https://doi.org/https://doi.org/10.1177/1077800411409884
Trinanda, T. C. (2017). Pengelolaan Wilayah Pesisir Indonesia Dalam Rangka Pembangunan Berbasis Konservasi Lingkungan. Jurnal Matra Pembaruan, 1(Inovasi kebijakan), 75–84. http://jurnal.kemendagri.go.id/index.php/mp/article/view/398/258
United Nation Indonesia. (2022). Tujuan Pembangunan Berkelanjutan di Indonesia. United Nation. https://indonesia.un.org/id/sdgs
Widowati, S., Ginaya, G., & Triyuni, N. N. (2019). Penta helix model to develop ecotourism. International Journal of Social Sciences and Humanities, 3(2), 31–46. https://doi.org/10.29332/ijssh.v3n2.288
Wurlianty, B. (2020). Pengelolaan Ekowisata Berkelanjutan (Sustainable Ecotourism) di Seram Utara dan Seram Utara Barat Kabupaten Maluku Tengah. Jurnal Riset Perikanan Dan Kelautan, 2(1), 135–149.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jati: Jurnal Akuntansi Terapan Indonesia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright Agreement and License
In order to be accepted and published by Jati: Jurnal Akuntansi Terapan Indonesia, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to the following terms:
The copyright of received articles shall be assigned to Jati: Jurnal Akuntansi Terapan Indonesia as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints). Jati: Jurnal Akuntansi Terapan Indonesia maintain the publishing rights to the published articles. Authors are permitted to disseminate published articles by sharing the link/DOI of the article at Jati: Jurnal Akuntansi Terapan Indonesia. Author are allowed to use their articles for any legal purposes deemed necessary without written permission from Jati: Jurnal Akuntansi Terapan Indonesia with an acknowledgment of initial publication to this journal
License
All articles published in Jati: Jurnal Akuntansi Terapan Indonesia are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC).
