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Wahyu Ardiansyah; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

Ilyas Azhari; Jihan Atsilah Syahbani; Siti Rohiyatul Jannah

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to examine the impact of tourism activities on environmental sustainability and the culture of the Tengger tribe in Ngadas Village, Poncokusumo District, Malang Regency. Ngadas Village is one of the traditional villages located in the Bromo Tengger Semeru National Park area and is a growing natural and cultural tourist destination. The research method used is a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation studies. The results of the study show that tourism activities have a positive impact in the form of economic improvement for the community and the preservation of several cultural traditions through tourist attractions. However, there are also negative impacts such as environmental degradation due to increased waste volume and land use change, as well as the commercialization of culture, which has the potential to diminish the sacred meaning of the Tengger tribe's traditions. This study recommends the need for sustainable and participatory tourism management, involving the indigenous community in decision-making so that environmental and cultural sustainability is maintained amid the development of the tourism sector.

Zainullah, M. Ilham; Ita Marianingsih

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Agus Suryono; Muhamad Arief Noor; Joned Ceilendra Saksana

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of leadership and human resource quality on work productivity in the Human Resources Division of PT Pembangunan Perumahan (PP) Tbk. The research uses a quantitative associative approach with a census method applied to the entire population of 60 employees in the HR Division. Data were collected through questionnaires and analyzed using simple and multiple linear regression with SPSS 24.0. The results show that leadership has a positive and significant effect on work productivity (regression coefficient = 0.975; determination = 95.1%). Human resource quality also has a positive and significant effect (regression coefficient = 0.978; determination = 95.6%). Together, both variables influence work productivity with a determination coefficient of 96.8%. Leadership and human resource quality are critical factors in improving work productivity. Organizations are advised to develop participatory leadership styles and sustainable competency development programs.

Kurniawan Wahyu Saputra; Wahyu Selamet Prihatin; Arrif Wahyudi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

Amir Mirdad; Yurna Yurna; Hoerul Khusban; E. Komarudin; Muhamad Atep Saepul Rahman

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic education in the global era faces various complex problems and challenges, ranging from conventional teaching methods, varying teacher quality, to curriculum unpreparedness in addressing social and technological dynamics. The globalization of information and culture also significantly influences students’ behavior and identity, requiring digital literacy, critical cultural awareness, and resilience in religious values to remain aligned with Islamic principles. This study employs a library research approach with a descriptive qualitative method, analyzing various books and scientific journals related to Islamic education in the global era. The findings indicate that the problems of Islamic education include the gap between traditional methods and 21st-century needs, teachers’ unpreparedness in using technology, and the lack of integration between religious education and contemporary social contexts. Other challenges involve education management, family and community involvement, and policy-making that responds to global changes. To address these issues, recommended solutions include revitalizing an integrative curriculum that combines Islamic values with 21st-century skills, utilizing technology wisely, enhancing teacher competence, strengthening collaboration between schools, families, and communities, and developing media literacy and inclusive pedagogical approaches. Implementing these strategies is expected to produce students who are competent, adaptive, character-driven, and globally competitive without losing their moral and spiritual identity. These findings contribute to the development of Islamic education that is relevant, adaptive, and sustainable in the global era.

Putu Tirta Megawati

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the integration of Intellectual Property Rights (IPR) into Corporate Social Responsibility (CSR) as a strategic legal instrument to support the development of the creative economy in Indonesia. The creative economy has become one of the main drivers of national economic growth; however, its development is often constrained by weak legal protection of intellectual property, particularly among micro, small, and medium enterprises. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that the integration of IPR into CSR programs plays a significant role in enhancing legal awareness, strengthening protection of creative works, and promoting sustainable economic empowerment for communities. CSR-based IPR protection not only benefits right holders but also contributes to inclusive development and corporate sustainability. Therefore, strengthening CSR policies oriented toward IPR protection is essential to ensure balanced economic growth and legal certainty in the creative economy sector.

Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Leadership training has become a key instrument in public sector reform, driven by expectations that public managers act as strategic leaders to improve organizational performance and public service delivery. However, despite substantial investments, public administration research consistently highlights a gap between leadership training participation and tangible service improvements, particularly in resource-constrained local governments. Existing studies often examine leadership training effectiveness, training transfer, organizational change, and administrative capacity separately, resulting in limited integration across these interconnected processes. This fragmentation restricts understanding of how leadership competencies gained through training are transferred into practice, institutionalized through post-training change initiatives (Aksi Perubahan), and translated into sustainable administrative capacity and service outcomes. To address this gap, this integrative literature review synthesizes and critically analyzes peer-reviewed research on public sector leadership training, focusing on training transfer mechanisms, action-based change initiatives, and administrative capacity development in local governments, using the Tambrauw Regency Government as an illustrative context. The review draws on articles indexed in Scopus, Web of Science, and Google Scholar published between 2016 and 2025, selected based on public sector relevance and theoretical rigor. Using thematic synthesis and conceptual mapping, the findings show that leadership training contributes to service improvement only when supported by a conducive transfer climate, strong organizational commitment, and structured change projects. These change initiatives mediate the transformation of individual competencies into organizational routines, while administrative capacity determines the sustainability of outcomes. The study contributes to administrative capacity theory and provides practical insights for designing effective leadership training policies in peripheral local government contexts.

Andi Muhammad Rifqi Fathullah; Muhammad Irvan Nur Iva; Rahayu; Herman H. Dody

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the development of marine tourism in Makassar City. The city of Makassar has rich maritime potential with a combination of coastal areas and small islands that have underwater ecosystems and beautiful beach scenery, supporting the formation of marine tourism. Although there is regulatory support from various relevant national regulations and regional policies to support the development of marine tourism, the facilitation of this development still faces several challenges, including sectoral ego, poor coordination between institutions, and inadequate participation from the local community. This research was examined through the adaptive capacity theory by Emerson and Gerlak (2014), which includes structural arrangements, leadership, knowledge and learning, and resources, while the research method used was a qualitative method examined using descriptive analysis. The results of this study indicate that increasing adaptive capacity through joint efforts, participatory leadership, collective learning, and effective resource management is crucial in promoting sustainable marine tourism. In this regard, the implementation of marine tourism in Makassar City needs to be formulated as a tourism management system that adapts to social, economic, and ecological changes in order to achieve sustainable regional development through marine tourism.

Patricia Mutiara Karinta; Tarsisius Murwadji; Helza Nova Lita

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Civil servants (ASN) entering retirement represent a strategic human resource asset for national development; however, their potential is often underutilized due to an institutional vacuum. This study identifies this fundamental problem as manifesting in two dimensions: the absence of a cohesive structure among the retired community and the lack of a structure that systematically connects them to the economic empowerment ecosystem. Consequently, the transition from active service to a productive retirement period presents a significant challenge. The purpose of this research is to design an effective institutional forum model to serve as a facilitative bridge. The analysis employs a framework integrating three pillars: Mochtar Kusumaatmadja's Development Law Theory as the philosophical foundation, Ansell and Gash's Collaborative Governance concept as the governance paradigm, and the Pentahelix model as the operational framework. This study proposes a multi-stakeholder collaborative forum designed to synergize the roles of government, industry, academia, communities, and the media. The primary recommendation is the establishment of a formal entity functioning as an incubator and accelerator. This entity is intended not only to address the economic needs of retirees but also to align with the country's constitutional mandate to achieve sustainable social welfare.

Rizka Sarah Heydarina Fathima Ahsan; Jibril Maulana; Galih Janggan Titian; Dina Aulia Mawardah; Aurelia Vika Anggun R

Proceeding of the International Conferences on Engineering Sciences 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the relationship between production techniques, selection of textile materials and the level of sustainable fashion implementation in MSMEs in the fashion sector in Indonesia. The method used in this study is a quantitative approach with an expplanatory descriptive design. Data was collected through a questionnaire distributed to MSME respondents in the fashion sector and collected 100 respondents. The variables tested in this study are knowledge of sustainable fashion, production techniques used by MSMEs and textile materials applied in production. Data analysis used validity, readiness, t-test and multiple linear regression tests. The results of the study show that production techniques have a significant influence on the level of sustainable fashion implementation, with a p-value of 0.041. Meanwhile, textile knowledge and materials did not show a significant influence on the implementation of sustainable fashion with a p-value of >0.05. The value of the determination coefficient (R2) for production techniques is very high at 0.95, which shows that production techniques are the most influential factor in the implementation of sustainable fashion in MSMEs in the fashion sector to prioritize the development of sustainable production techniques as the main step towards increasing sustainability in the fashion sector.

Jamiah Nurhakiki; Marshanda Suraya; Nursania Simbolon; Vina Aliana; Siti Maysarah

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

Istikhori Istikhori; Salma Tsana Fii; Emi Tresnawati; Ai Siti Rahmawati; Aat Yuniawati +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Human resource management (HRM) in education plays a strategic role in determining the quality and success of educational implementation. Educators and educational staff are the main assets of educational institutions that directly influence the quality of learning processes and outcomes. This article aims to examine the concept of educational human resource management, its scope, and the urgency of implementing effective HRM in improving educational quality. This study employs a qualitative approach using library research by reviewing relevant books, scientific journals, and educational regulations related to human resource management and education. The results indicate that the scope of educational HRM includes human resource planning, recruitment and selection, placement and organization, training and development, performance appraisal, compensation and rewards, coaching and maintenance, as well as termination and retirement. The implementation of professional, systematic, and sustainable educational HRM contributes significantly to improving the professionalism of educational personnel, institutional effectiveness, and the achievement of educational goals. Therefore, educational human resource management is a key factor in realizing high-quality and sustainable education.

Assyifa Luthfiah H; Nadira Hasan Harahap; Riska Fadhilah D; Sri Mulyeni

Journal of Student Research 2026 Pusat Riset dan Inovasi Nasional

Increasingly complex environmental problems, including pollution, ecosystem degradation, and climate change, demand greater awareness and active participation from all sectors of society, particularly students as agents of change. A clean and green campus environment is essential for supporting comfort, health, and the sustainability of academic activities. As centers of education and innovation, universities hold a strategic responsibility to cultivate environmental awareness through the implementation of the green campus concept. This study aims to examine the level of student awareness regarding campus cleanliness and greening based on findings from previous research. The method employed is a literature review, analyzing various relevant sources such as scientific journal articles, academic books, and policy documents related to sustainable campus management. The analysis was conducted using a descriptive qualitative approach to identify recurring patterns, prevailing trends, and key factors influencing students’ environmental awareness and behavior. The results indicate that student awareness levels generally fall within the fair to good category. Students with higher environmental awareness tend to participate more actively in maintaining cleanliness and supporting campus greening initiatives. However, the development of environmentally responsible behavior is strongly influenced by adequate facilities, supportive institutional policies, and a sustainability-oriented campus culture. Therefore, strengthening the role of higher education institutions through comprehensive environmental policies and structured sustainability programs is crucial to fostering clean, green, and sustainable campuses.

Dian Tangkeallo; Theresyam Kabanga; Ferdi Ferdi

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This community service activity aims to improve street cleanliness and encourage the use of home gardens to support a clean, healthy, and sustainable environment. The main problems faced by the community include low awareness of environmental cleanliness, the persistence of trash along the roads, and underutilized yards. The activity implemented a qualitative approach through field observations, community interviews, outreach, and direct mentoring. The community service activities included the Clean Friday program, the construction of neighborhood gates, the creation of flower pots from recycled materials, and the use of home gardens for vegetable cultivation. The results of the activities showed a significant improvement in street cleanliness, increased use of home gardens as productive spaces, and growing awareness and active participation of the community, particularly the younger generation, in environmental protection. Furthermore, this activity also strengthened the values of mutual cooperation and local wisdom, which align with the Tana Toraja Masero concept of clean, healthy, independent, and sustainable development. Thus, this community service activity contributes positively to creating a sustainable environment and improving the community's quality of life in a sustainable manner

Endang Setiadi Permana; Deny Ernawan; Ratnasari Ratnasari

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service research is about the creation of Taman Kita “Taman Dusun Sudimampir” as an artificial tourism to utilize local potential implemented in Kaliangsana Village, Kalijati District, Subang Regency. This artificial tourism destination is one of the incidental activity programs carried out by the Faculty of Engineering, Civil Engineering Study Program, University of Subang together with the community in Sudimampir Hamlet in an effort to increase environmental attractiveness while encouraging the economic growth of the local community. Sudimampir Hamlet is located in Kaliangsana Village and has beautiful and strategic natural conditions, but has not been optimally managed as a tourist destination. Therefore, it is necessary to develop an area in the form of a thematic park that can function as a means of recreation, education, and community empowerment. The method of implementation of this research activity includes the stages of planning, preparation, implementation, and management of the park. The concept of the park is educational and family-friendly nature tourism by providing various facilities such as flower gardens, children's play areas, photo spots, gazebos, and educational gardens. In addition, this park also involves active community participation in the management and development of micro-enterprises. The expected results of the development of this park are the creation of comfortable green open spaces, increased tourist visits, and the opening of new business opportunities for the surrounding community. Thus, Sudimampir Hamlet Park is expected to become a sustainable tourist attraction and provide social, economic, and environmental benefits.

Rahmiyanita Hakim

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

Gender based violence against women and children in Lampung Province represents a multidimensional issue that poses serious challenges to human development and the achievement of the Sustainable Development Goals (SDGs). Although various regulations and programs have been implemented such as Gender Mainstreaming (PUG), Gender Responsive Budgeting (ARG), and local innovations like TAPIS Village and space together with Indonesia (RBI) their implementation remains largely sectoral and lacks systemic coordination. This policy paper employs a descriptive qualitative approach combined with public policy analysis to identify the root cause, namely the absence of an integrated policy framework that ensures cross-sectoral synergy in addressing gender based violence. Data were collected through interviews with key stakeholders and document studies of regional and national planning instruments, including the RPJMD, RENSTRA, and relevant regulations. The analysis reveals that weak inter-agency coordination, limited use of gender-disaggregated data, low human resource capacity, and the absence of an incentive sanction mechanism are the main obstacles to effective policy implementation. Three policy alternatives were formulated: the development of a gender responsive complaint platform for violence against women and children, the integration of gender-disaggregated data systems, and the adoption of a reward punishment system for government agencies. Based on Dunn’s six evaluation criteria, the establishment of a gender-responsive complaint platform is considered the most effective and is recommended as a strategic solution. This policy is expected to strengthen institutional synergy, enhance intervention effectiveness, and foster an inclusive and sustainable protection system for women and children in Lampung Province.

Hairul Hairul; Maulana Jauhari; Rifky Gismanyan; Irfan Hafidz Muhyiddin; Mada Aditia Wardhana

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the integration of technology in the process of Human Resource (HR) transformation through the perspective of employee data analytics as a strategic approach to modern HR management. The primary focus of the study is to analyze the impact of the simultaneous integration of digital HR systems and organizational digital transformation on improving the efficiency of HR functions, with organizational agility positioned as a moderating variable that strengthens this relationship. In addition, the study explores the potential optimization of Artificial Intelligence (AI) technologies and predictive analytics methods, such as Bayesian Optimization, in predicting workforce dynamics, including employee attrition risk and competency development needs, while also bridging the analytical skills gap among HR practitioners. The research method employed is a systematic literature review of relevant scientific publications from 2021 to 2025, selecting sources that address digital HR transformation, HR analytics, and the application of AI in organizational contexts. The findings indicate that digital HR systems have a strong and significant effect on enhancing operational efficiency and the quality of HR decision-making, and this effect becomes more optimal when supported by a high level of organizational agility. Furthermore, AI and predictive analytics are proven to generate more accurate predictions and simplify technical complexity, making them easier for HR practitioners to adopt. This study concludes that the success of HR transformation requires a holistic approach that aligns the use of advanced technologies with organizational capabilities, human resource readiness, and ethical considerations to create sustainable organizational value.

Nadia Putri Sabrina; Sri Trisnaningsih

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the Systematic Literature Review (SLR) method. A total of ten scientific articles published in the last five years were analyzed to examine the relationship between financial literacy, lifestyle, and Paylater usage behavior. The results show that financial literacy has an inconsistent influence and tends to act as a controlling factor, while a consumptive and hedonistic lifestyle is the dominant factor driving Paylater use. In addition, behavioral factors such as impulsive purchases and technological convenience also strengthen the tendency to use these services. This study concludes that increasing financial literacy balanced with controlling a consumptive lifestyle is very influential in encouraging the wise and sustainable use of Paylater.

Anisa Nur Fadilla; Meirinawati Meirinawati; Eva Hany Fanida; Fitrotun Niswah

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the influence of customer experience and perceived value on tourist satisfaction among users of the Sidoarjo City Tour Bus as a form of public tourism transportation service. The Sidoarjo City Tour Bus represents a regional government service innovation intended to support tourism development while improving urban tourism accessibility. This study employs a quantitative approach using a survey method involving tourists who used the Sidoarjo City Tour Bus. Data were collected through questionnaires distributed to 99 respondents and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that customer experience does not have a significant effect on tourist satisfaction, suggesting that the experiences perceived by users are still subjective and not consistently felt by all service users. In contrast, perceived value has a positive and significant effect on tourist satisfaction, making it the most dominant variable in influencing satisfaction among Sidoarjo City Tour Bus users. These findings indicate that tourist satisfaction is more strongly determined by perceptions of benefits, service quality, and the suitability between sacrifices made and benefits received rather than by emotional experience alone. Therefore, this study recommends that the management of the Sidoarjo City Tour Bus and the local government enhance service value through improvements in facilities, information systems and registration processes, as well as optimization of comfort and schedule certainty. These efforts are important to increase tourist satisfaction and to support sustainable tourism development in Sidoarjo Regency.