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This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

Waste management is a major challenge in sustainable development, particularly in areas with tourism potential. Paya Jeget Village, Pegasing District, Central Aceh Regency, a developing tourist destination, is addressing waste management issues that require serious attention. The increasing number of tourists visiting the village has the potential to significantly increase the volume of waste generated. Without proper management, this condition can threaten environmental sustainability and public health. Therefore, a community-based waste management approach is needed that involves the active participation of all stakeholders, from village government, community leaders, tourism operators, and the general public. The objectives of this community service activity are to increase public knowledge and awareness about sustainable waste management, develop an integrated community-based waste management system, and establish independent community waste management groups to realize a clean and healthy tourist destination. Implementation methods include outreach and education, practical training, the formation of working groups, and ongoing mentoring to ensure the program runs consistently. The community service activities carried out on June 2, 2025 have achieved the following results: 45 participants participated in the outreach activities, 90% of participants understood the importance of waste from a religious and environmental perspective, the formation of collective awareness to maintain environmental cleanliness, the formation of a waste management group consisting of 15 members, the availability of waste sorting places at three strategic points, the implementation of waste sorting activities at the household level, and the start of organic waste composting activities. In addition, this activity also succeeded in fostering a spirit of mutual cooperation in waste management and improving residents' skills in processing organic waste into compost.

This research is motivated by the importance of implementing sustainable tourism management principles in the management of Citumang Nature Tourism, Bojong Village, Parigi District, Pangandaran Regency. This management not only emphasizes the utilization of economic value, but must also pay attention to the preservation of the natural environment, socio-cultural values and aspects, and the active involvement of the local community. This aims to ensure that the benefits of Citumang's existence can be felt by all levels of society. The purpose of this study is to determine the form and effectiveness of collaboration between the village government, stakeholders, and the community in managing this nature tourism. This study uses a qualitative method with data collection techniques through literature studies and field studies. Data analysis is carried out in three stages, namely data collection, data reduction, and data presentation. The results of the study indicate that the collaboration between the village government, stakeholders, and the community still faces several obstacles. Problems identified include the lack of official licenses or professional guide certificates for tour guides, an unclear organizational structure resulting in weak coordination between the village government and tour guide groups, limited proactive leadership, which reduces community motivation and participation in tourism development, low community involvement in the planning and implementation of tourism activities, and a lack of effective promotion to attract visitors. These conditions have resulted in the suboptimal development of Citumang's tourism potential as a leading regional destination. This study recommends the establishment of a clear organizational structure, increased human resource capacity through guide training and certification, strengthening the role of visionary and inclusive leadership, increasing community participation in all stages of tourism management, and implementing creative and targeted promotional strategies. This will enable Citumang's nature tourism management to be more effective, sustainable, and provide optimal benefits for all stakeholders.

This research is motivated by the suboptimal strategy of the Pangandaran Regency Tourism and Culture Office in supporting sustainable tourism development. Several problems identified include the lack of optimal management of facilities and infrastructure, such as waste management, and inadequate transportation facilities. Furthermore, tourism promotion has not been carried out in a sustainable and measurable manner, compounded by the absence of a Regional Promotion Agency. Human resources (HR) in the tourism sector also still lack a comprehensive understanding of the concept of sustainable tourism, which is a major challenge in implementing this policy effectively. The purpose of this study was to determine the strategies implemented by the Pangandaran Regency Tourism and Culture Office in developing sustainable tourism. The method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of government elements, communities, and tourism business actors. The results showed that the strategies implemented by the Pangandaran Regency Tourism and Culture Office encompass four dimensions of strategic management: environmental monitoring, strategy formulation, strategy implementation, and evaluation and control. However, the strategies that have been implemented have not been optimal. Several efforts have been made, including increased training based on local potential, technology education, the formation of promotional groups, and regular activity evaluations. However, major challenges remain: strengthening coordination between various stakeholders and improving natural resource management and more environmentally friendly supporting facilities. This study illustrates the need for strategic and policy adjustments to optimize sustainable tourism development in Pangandaran Regency, with a focus on increasing understanding and involvement of the community and businesses, as well as optimizing infrastructure and promoting more planned and measurable initiatives.

This Real Work Lecture (KKN) activity was carried out in Kampung Tua Teluk Mata Ikan, Batam, with the aim of making a real contribution to the community through two main programs, namely the development of digital marketing for Ujung Beach tourist destinations and the implementation of social service activities at the Al-Kahfi Foundation. The problems faced by partners are the lack of digital promotion strategies for tourism potential and the limited support of adequate social facilities at the foundation. To overcome these problems, this service activity uses field observation methods, digital marketing training, mutual cooperation on environmental cleanliness, and socialization to the community and foundation administrators. The training includes social media content creation, digital account management, and internet-based marketing strategies to increase the attractiveness of Ujung Beach as a local tourist destination. In addition, social activities are carried out through joint community service, provision of basic needs assistance, and clean environment education. The results of the implementation of this program show an increase in public awareness of the importance of using digital technology for tourism promotion, as well as the creation of a cleaner, neater, and more comfortable social environment. The enthusiasm of the community and the foundation showed a positive response to this activity, which contributed to strengthening the socio-economic capacity of the residents. Overall, this KKN program not only provides a short-term impact in the form of improving skills and environmental cleanliness, but also encourages the sustainability of local tourism development and community empowerment. The active involvement of students in the planning and evaluation process also strengthens the spirit of collaboration and social concern which is the main basis of this service activity.

Karang Jahe Beach is one of the leading tourism destinations located in Rembang Regency. This area provides a great opportunity for Micro, Small, and Medium Enterprises (MSMEs) to develop and reach a wider market. One of the MSMEs in this area is Warung "Mbak Raisha" owned by Mrs. Inayah which has been operating since 2015. This stall is engaged in providing food and beverages for tourists. However, these MSMEs face various challenges in managing their business, including the lack of digital financial records, the lack of social media accounts as a means of digital promotion, the lack of a business logo, and the management of orders and product packaging that is not optimal. This condition causes limitations in terms of competitiveness, management efficiency, and marketing reach which has an impact on overall business growth and hinders the potential for future business development. Community service activities are carried out to help overcome these problems through strategies to strengthen branding and digital marketing. Some of the concrete steps taken are the creation of a logo as a brand identity, the installation of banners as a visual identity of the business, training on the use of social media (Instagram) as a means of promotion, the preparation of price lists, and digital financial recording using simple applications. In addition, education was also provided regarding the importance of attractive packaging to increase the selling value of products. The results of the mentoring show that Warung "Mbak Raisha" now has a stronger business identity, a more targeted promotion system, and more efficient management. This effort is expected to be able to encourage business growth and make MSMEs better prepared to face business challenges in the digital era.

This study aims to analyze the potential utilization of empty space on the second floor of the domestic terminal of Zainuddin Abdul Madjid International Airport (ZAM) Lombok to increase revenue from the non-aeronautical sector. The background of this study is based on the importance of optimizing airport assets to support long-term financial sustainability. This is crucial considering that the aeronautical sector is highly dependent on fluctuating flight traffic. Therefore, the development of the non-aerospace sector is a strategic alternative that needs to be seriously addressed. The research method used is descriptive qualitative, with data collection techniques through direct observation on site, interviews with airport management, and documentation studies. The results of the observation indicate that there is an empty space on the second floor of the terminal, specifically between the waiting room and a row of commercial tenants, which has not been optimally utilized. This area is considered to have a strategic position and quite high passenger traffic, so it has the potential to be developed into a new commercial facility. One of the proposed developments is a photobox service business unit with a local Lombok cultural theme. This concept is considered interesting because it combines digital technology with elements of cultural tourism promotion, in line with the trend of tourist needs for documentation and unique experiences. A feasibility analysis was conducted using the Business Model Canvas approach and the 7P marketing strategy (product, price, place, promotion, people, process, and physical evidence). The results showed that this idea is feasible from both an operational and marketing perspective. The study concluded that developing a photo booth business in an empty airport area has the potential to become a new, stable, efficient, and market-relevant source of revenue. Recommendations are given to airport management to immediately realize the utilization of this area to support the airport's role as a regional economic and tourism hub.

This study discusses the strategy of expanding the local Micro, Small, and Medium Enterprises (MSMEs) market through the development of Tourism Villages as a solution to limited market access and low competitiveness of MSME actors. MSMEs in Indonesia often face obstacles in aspects of the marketing mix such as venues, prices, products, and promotions. Through a qualitative approach, this study analyzes the direct impact of Tourism Villages on increasing market access, product innovation, and the role of innovation diffusion in encouraging technology adoption by MSME actors. The results of the study show that Tourism Villages such as Pujon Kidul, Taman Sari, and Sokobanah Daya are able to become a catalyst for the local economy by attracting tourists as potential consumers, reducing operational costs, and creating an innovation ecosystem that supports the growth of MSMEs. BUMDes (Village-Owned Enterprises) play an important role in digital promotion, product packaging development, and strengthening the capacity of local business actors through training and mentoring programs. Moreover, Tourism Villages encourage collaboration between stakeholders such as village governments, educational institutions, and private sectors in building sustainable local entrepreneurship. They also facilitate knowledge sharing and cultural preservation while integrating economic, social, and environmental values. Although there are still challenges such as lack of managerial skills, limited access to capital, and dependence on tourism seasons, the potential for long-term impact remains high. This study concludes that the integration of Tourism Village development with MSME strengthening strategies can be a model for inclusive and sustainable village economic empowerment. These findings provide practical recommendations for village governments, BUMDes managers, and MSME actors in building effective synergies that accelerate local economic growth and resilience.

Tourism is a sector strategy in encouraging regional economic growth, cultural preservation, and improving community welfare. Binjai City, as one of the buffer areas of Medan Metropolitan, has a number of areas that have the potential to be developed into leading tourist destinations. However, un-til now there has been no directed and integrated development strategy for areas that have this potential.This research aims to identify and analyze the potential for the development of leading tourist areas in Binjai City through the Mixed Methods approach, which is a combination of qualitative and quantitative methods. The focus of the study is directed at three strategic areas, namely Taman Merdeka Binjai, the Binjai Grand Mosque Area, and the Jalan Veteran Culinary Village, which have strong historical, so-cio-cultural, and local economic potential but have not been optimally exploited.Data was collected through a survey of 150 respondents consisting of tourists, MSME actors, local communities, and government officials, as well as in-depth interviews with 12 key informants. The re-sults of the quantitative analysis showed that the attractiveness of the area and community support re-ceived the highest score in respondents' perception, while infrastructure and the use of digital technolo-gy are aspects that still require special attention. Qualitative analysis supports these findings, where vari-ous technical and institutional constraints are still found that hinder sustainable development.The results of data integration show that the potential for the development of leading tourist areas in Binjai City is quite high in terms of location, cultural value, and support from the local community. However, to realize a competitive region, strategic interventions are needed in the form of improving the quality of infrastructure, digitizing promotions, and collaboration between sectors. Policy recommenda-tions are filled with institutional capacity strengthening, community empowerment, and the establish-ment of tourism development programs based on local and sustainable potential.

This study aims to analyze the factors influencing the optimization of green open space (GOS)-based tourism object development at Panatapan Panyabungan Park, Mandailing Natal Regency. This area possesses high ecological and visual potential, yet its management remains suboptimal in terms of facilities, community participation, and institutional support. The study employs a mixed methods approach, combining quantitative methods using multiple linear regression analysis on 150 respondents, and qualitative methods through in-depth interviews with key informants. The results show that simul-taneously, the four independent variables—GOS quality (X1), tourism facilities and infrastructure (X2), community participation (X3), and local government support (X4)—significantly influence the optimization of tourism development (Y). However, partially, only X2 has a significant positive effect, while X1 and X3 have significant negative effects, and X4 has no significant effect. Qualitative findings reveal that the community is not involved in decision-making, and the local government has not demonstrated concrete intervention in managing the area. These findings suggest that the strategy for developing GOS-based tourism objects should emphasize improving basic facilities, establishing participatory governance, and strengthening the structural role of local governments. A collaborative and community-based approach is key to realizing a sustainable tourism area in environmental, social, and economic aspects.

Lau Kawar Lake, a natural tourism area located on the slopes of Mount Sinabung in Karo Regency, North Sumatra, holds significant potential for the development of nature and culture-based tourism. However, the growth in tourist visits has not yet met expectations due to limited accessibility across various dimensions. This study aims to formulate strategies for improving physical, informational, and institutional accessibility in support of sustainable regional development.The research adopts a mixed methods approach, emphasizing primary data collection through field observations, interviews with key stakeholders and village officials, as well as surveys of 60 tourist respondents. Findings reveal that, overall, the three dimensions of accessibility are still rated as "fair," with average scores ranging from 3.28 to 3.36. The main barriers identified include inadequate road infra-structure within the area, lack of dedicated public transportation for tourists, limited official digital promotional content, and weak institutional coordination in area management. A synthesis of the quantitative and qualitative results indicates that the development of Lau Kawar Lake requires an integrative approach that combines spatial planning, community-based governance, and local policy interventions.Based on these findings, several strategic recommendations are proposed: (1) improvement of access roads and landslide-prone areas through Special Allocation Fund (DAK) for infrastructure; (2) provision of dedicated public transportation for tourists with fixed routes and schedules from the nearest city center; (3) installation of directional signs and visual information boards in aesthetically pleasing formats and bilingual language; (4) establishment of a Digital Promotion Team involving local actors and institutions; (5) capacity-building programs for the community in tourism services, home stay management, and culinary entrepreneurship; and (6) formation of a Cross-Sectoral Accessibility Coordination Forum for Lau Kawar Tourism as a medium-term planning and monitoring platform.This study contributes contextually to strengthening the accessibility dimension as a key prerequisite for advancing local tourism destinations towards sustainable, inclusive, and locally grounded development.

The Aek Sijorni Natural Bath in South Tapanuli Regency holds great potential as a regional tourism icon, with its tiered waterfalls and unique natural atmosphere. This study aims to formulate a model for optimizing tourism development based on sustainability, technology, and local community participation. A mixed methods approach was employed. The findings indicate that development of the area should focus on improving basic infrastructure, enhancing cleanliness, and providing additional facilities such as dining areas and recreational zones. Furthermore, strengthening digital promotion and actively involving the local community are proven to be key factors in creating a competitive and sustainable destination. Strategic recommendations are centered on multi-stakeholder collaboration and the use of information technology to generate broader economic and social impacts for the surrounding communities.

Mursala Island is one of the potential coastal tourism areas in Central Tapanuli Regency, known for its natural uniqueness and rich local culture. However, tourism development in this area re-mains unstructured and unsustainable. This study aims to analyze the current conditions, infrastructure readiness, accessibility, community participation, and the level of local socio-cultural resilience toward tourism in order to formulate strategies for sustainable coastal tourism development. A mixed-methods approach was employed, with primary data collected through observation, in-depth interviews, and a questionnaire distributed to 100 respondents.The results show that local socio-cultural resilience is the most strategic variable in supporting tourism interest (mean = 4.06), followed by community participation (3.82), infrastructure readiness (3.61), and accessibility (3.26). Qualitative findings reinforce these results, revealing that while the community actively maintains cultural traditions, they face access barriers and lack participatory institutions. A SWOT analysis led to realistic strategies such as establishing a Local Customary Tourism Unit, developing permanent piers and sea transportation, and drafting a village regulation (Perdes) on culture-based tourism.This study concludes that sustainable coastal tourism development in Mursala Island must be grounded in the strength of local social capital, cultural preservation, and improvements in accessibility and infrastructure. The findings contribute theoretically to strengthening the concept of Community-Based Tourism (CBT) and practically to informing policy direction for locally-based coastal tourism area development.

The increasing need for electrical energy in Indonesia encourages the development of new renewable energy (EBT), including hydroelectric power plants (PLTA) as an environmentally friendly solution. This research was conducted at the Mentawa Dam, West Toili District, Banggai Regency, Central Sulawesi, to analyze the potential of water energy that can be utilized as a source of micro-hydro power plants (PLTMH). This dam currently functions as irrigation and a tourist attraction, but has significant potential to generate sustainable electrical energy. The research methods include measuring water discharge using the float method, measuring the height of the water fall (head) with an altimeter and GPS, and analyzing the potential for electrical power using the formula P = η ⋅ ρ ⋅ g ⋅ Q ⋅ H. The measurement results show an average water discharge of 3.01 m³ / s and a water fall (head) of 6.56 meters. With a turbine efficiency of 80%, the potential electrical power that can be generated reaches 154.76 kW. This study recommends the use of Kaplan turbines in Mentawa Dam, which are ideal for large discharge conditions and low to medium heads, and can adapt to discharge fluctuations, making it an optimal choice to maximize energy potential. This research is expected to provide sustainable energy solutions for the people of Toili Barat District and support the development of the tourism sector.

This study examines the potential of Nusa Lembongan Ecotourism in developing sustainable tourism with an environmental perspective. The formulation of the problem studied in this research is “(1) What potential does Nusa Lembongan Ecotourism have in developing environmentally friendly sustainable tourism (2) How does Nusa Lembongan Ecotourism relate to environmentally sustainable tourism”. The method used is qualitative research with a descriptive approach to understand the phenomena experienced by the research subject. Data collection techniques include literature study and documentation. The findings show 1) The potential of Nusa Lembongan as one of the ecotourism-based tourist attractions offers a lot of amazing natural beauty that attracts the attention of tourists to visit and unwind by the hustle and bustle of the city air, not only local tourists but also many foreign tourists visit Nusa Lembongan because of the potential offered 2) Sustainable development is a strategy that limits the utilization of ecosystems and natural resources so that they are maintained. One of the new tourist destinations that is increasingly popular is the beauty of Nusa Lembongan Island.

This community service program focuses on empowering the local community of Kertosari Village, Purwosari District, Pasuruan Regency, through creative batik-making based on local wisdom. This activity aims to support the development of sustainable ecotourism and enhance the competitiveness of tourist destinations in the global era. Tourism, as defined in Indonesian Law No. 10 of 2009, includes activities aimed at recreation, self-development, and exploration of local attractions. Kertosari Village, recipient of the 2019 Indonesia Sustainable Tourism Award, has strong potential as an ecotourism village with unique natural and cultural assets. Through training and capacity-building, this program seeks to equip local residents with batik-making skills that can serve as cultural products for tourism promotion. Funded by Universitas 17 Agustus 1945 Surabaya and supported by community partners, this initiative includes training sessions, seminars, and publications in SINTA-accredited journals and digital platforms. The expected outcomes are increased community participation in tourism, enhanced creative skills, and economic empowerment. Ultimately, this program aims to strengthen the identity of Kertosari Village as a sustainable tourist destination, while preserving local cultural heritage through batik.  

In the era of globalization and rapid technological development, sustainable development has become crucial for a country's growth, especially in the tourism sector, which has significant potential to drive economic growth and environmental conservation. This research aims to examine how environmental externalities from the tourism sector can be effectively managed through the application of green economy principles. The method used is a qualitative approach with literature study, which includes analysis of the concept of green economy, the impact of tourism on society, and policies that can internalize negative impacts. The research results indicate that the application of green economy principles can reduce negative externalities caused by tourism, such as pollution and ecosystem damage, while also improving the welfare of local communities. Policies such as Pigovian taxes, subsidies, and regulations are necessary to support this implementation. Therefore, sustainable tourism management through green economy not only focuses on economic profit but also on environmental and social sustainability.

The implementation of blue economy policies in Tanjungpinang City, the capital of Riau Islands Province, aims to foster sustainable urban development by leveraging marine and coastal resources. This study explores the potential and opportunities of blue economy principles to enhance economic growth, social welfare, and environmental sustainability. Utilizing a qualitative approach, the research evaluates local government policy documents and collaborates with industry stakeholders to assess the impact of these policies. Findings reveal that Tanjungpinang’s strategic maritime location supports significant fishery production (118,661 tons in 2023) and tourism growth, creating jobs and reducing coastal poverty. Key programs include sustainable marine resource management, fishery processing industry development, human resource capacity building, market access optimization, eco-friendly infrastructure, and environmental policy enforcement. These initiatives promote ecological sustainability, economic value, and social inclusivity. However, challenges such as limited processing scales, resource continuity, and environmental pollution persist. The study underscores the need for coordinated governance, technological investment, and community participation to ensure long-term benefits. Tanjungpinang’s blue economy model offers a replicable framework for sustainable urban development in coastal regions.

This study aims to identify and analyze the potential of Buddhist communities in Central Java Province in order to strengthen religious identity and enhance their social engagement as a minority group within a multicultural society. The study employs a quantitative approach, collecting data from 376 respondents through a structured questionnaire. The collected data were analyzed using descriptive statistical techniques and Pearson correlation analysis to examine the relationships among the studied variables. The findings indicate that six key factors significantly contribute to strengthening religious identity and the spiritual resilience of Buddhist communities, namely cultural preservation, arts and traditions, utilization of cultural heritage sites, community economic development, and the implementation of religious activities. Among these factors, regular religious activities and the use of temples as religious tourism destinations emerged as the most dominant factors in encouraging community participation, social solidarity, and the sustainability of Buddhist teachings. These findings underscore the importance of adopting a holistic and locally grounded approach in community development initiatives. This study offers important implications for the formulation of religious policies and the development of more inclusive, contextual, adaptive, and sustainable strategies for the empowerment of Buddhist communities at both regional and national levels.