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Ahmad Martin Cahyadi; Rahma Raya Fitriana; Raisya Oktaviana; Rania Purnama Aulia; Wahidatul Athiya +1 more

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

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

Nurmi Nurmi; Basri Bado; Citra Ayni Kamaruddin; Sri Astuty; Muhammad Imam Maruf

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Mardiana Tenal Bolo; Yulius Nahak Tetik; Maria Wilda Malo

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of digital technology affects tourism promotion strategies. Promotion of cultural tourism in remote areas. The Tarung Traditional Village (KA) is one of the trains located in West Sumba district that has cultural heritage and historical value but still cannot be promoted properly due to the lack of digital media. Therefore, the researcher created a website as a medium for promoting cultural tourism destinations for Tangung Train. The system development method applied is the waterfall model with phases of needs analysis, system design, implementation, and testing. Information collections are carried out through literature studies, observations with traditional and community managers, and direct interviews. The process of developing this system must be able to meet the community's information needs related to the profile of customary areas, customary houses, customary ceremonies, photo galleries and tour guides of the Tarong Train. The result of this research is to get promotional media for the Tarung Train in the form of an informative site about the potential of the Tarung Train containing train profiles, traditional houses, traditional ceremonies, photo galleries, and tourist guides. As well as promotion in the form of a website that is able to increase access to information from the general public and also introduce cultural image.

Ni Nyoman Wulan Prasintya Putri; I Wayan Wesna Astara; Ni Komang Arini Setyawati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of spatial planning regulations in the development of tourism accommodations and law enforcement against spatial planning violations in the Bingin Beach area, Badung Regency. The rapid development of tourism in the area has encouraged the construction of various facilities such as villas, hotels, and restaurants, some of which are located in coastal areas and do not fully comply with spatial planning and licensing regulations. This study uses empirical legal research methods with a legislative approach, case approach, and legal sociology approach. Data was obtained through observation, interviews, and document studies, then analyzed qualitatively. The results show that the implementation of spatial planning regulations in Bingin Beach has not been optimal because there are still tourism accommodation buildings that violate zoning and coastal boundary line regulations. This condition is influenced by weak supervision, rapid tourism development, and lack of compliance with licensing procedures. Law enforcement is carried out by the local government through the imposition of administrative sanctions and efforts to control buildings that do not comply with spatial planning. This law enforcement aims to maintain order in the use of space and protect the sustainability of the coastal environment.

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.

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.

Dhiya Rana Hafizhah

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

Amat Solleh

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Mawang Village occupies a strategic position as a buffer zone integrating the administrative center of Gowa Regency with other growth centers, featuring the ecological asset of Lake Mawang, which holds significant potential for ecotourism development. However, a discrepancy exists between spatial planning policies and the actual development of facilities and infrastructure on the ground. This study aims to identify the availability, accessibility, and physical feasibility of regional facilities and infrastructure as a fundamental database for area development. The method employed is descriptive-quantitative with a comparative analysis approach referring to the SNI 03-1733-2004 standards and spatial analysis. The findings indicate that religious and commercial/service facilities exhibit very high service levels with surplus conditions, while basic health facilities and early childhood education remain below minimum service standards. Spatially, the distribution of facilities tends to be concentrated along the main corridor, creating accessibility disparities for residents in inner residential areas. The collector road infrastructure is functionally adequate but lacks pedestrian facilities, while local roads suffer from pavement quality degradation. Furthermore, Lake Mawang, as a primary tourist attraction, still lacks basic supporting facilities. The implications of this research emphasize the need for equitable distribution of health facilities, revitalization of road quality, and the formulation of a comprehensive spatial detail plan for the lake area to achieve sustainable regional development based on local potential.

Darmawansyah Darmawansyah; Reflis Reflis; Mustopa Romdhon; Satria Putra Utama

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.

Muhammad Nur Arfan; Istisari Bulan Lageni

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

Public relations management is a strategic approach employed by the Ministry of Tourism and Creative Economy (Kemenparekraf) in providing public information related to tourism. This study aims to analyze the public relations management process of Kemenparekraf in disseminating tourism-related public information by using a descriptive qualitative approach and the public relations management theory proposed by Cutlip, Center, and Broom. Research data were obtained through in-depth interviews, literature review, and observation. The results indicate that Kemenparekraf implements the four stages of public relations management comprehensively: defining public relations problems, planning and programming, taking action and communicating, and evaluating the program. Kemenparekraf utilizes various digital and conventional platforms to disseminate tourism information, with an emphasis on transparency, accuracy, and information accessibility. The implementation of the Public Information Disclosure Act is also a major focus, including the provision of information that must be periodically disclosed, immediately announced, and available at all times. Effective public relations management enables Kemenparekraf to address challenges in the dissemination of complex and dynamic tourism information and to ensure equitable access to tourism information for various stakeholders, thereby supporting sustainable tourism development in Indonesia.

Novianti Monyca; Muslim Muslim

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

This study examines the development of halal tourism based on local wisdom in Lima Puluh Kota Regency, focusing on the Harau Valley area as a leading destination. The research aims to analyze halal tourism development and identify challenges faced in its implementation. The study employs a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation studies. Research informants include the Department of Tourism, Youth and Sports, the Ministry of Religious Affairs, the Minangkabau Indigenous Leadership Council, Tourism Awareness Groups, business operators, and tourists. Data analysis uses the Miles and Huberman interactive model. The results show that halal tourism development in Harau Valley has great potential supported by natural compatibility with sharia principles, the philosophy of "Adat Basandi Syarak, Syarak Basandi Kitabullah," and strong cultural attractions. However, significant challenges remain, including limited infrastructure, low halal certification in accommodation and culinary sectors, limited human resource capacity, suboptimal promotion, weak inter-agency coordination, and funding constraints. The study recommends strengthening district-level halal tourism regulations, intensifying halal certification socialization, enhancing human resource capacity through continuous training, developing integrated digital promotion systems, and strengthening multi-stakeholder coordination in sustainable halal tourism development.  

Mutiara Mutiara; Mika Ardila; Puti Andiny; Martahadi Martahadi; Safuridar Safuridar

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

Raihana R. J. Ombaier; Lazarus Ramandei; Tommi Tommi

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to examine how technology, particularly social media, plays a role in increasing community participation in the development of the sago forest tourism area in Kampung Sereh, Sentani District, Jayapura Regency. The area holds strong natural and cultural potential, yet its development as a tourist destination remains underutilized. The research adopts a qualitative descriptive approach using interviews, field observations, and document analysis. findings reveal that digital technology-especially social media platform such as Instagram and Facebook-has broadened the reach of tourism promotion. Young people in the community have started to use these platforms to share tourism- related activities and local cultural practices. However, challenges persist, including low digital literacy, limited access to proper devices, and the lack of technical training and assistance. Community participation is evident in various aspects, such as organizing cultural performances, preparing traditional food, and engaging in environmental conservation. This study recommends ongoing digital training and the formation of a community- managed promotional team to support sustainable and inclusive tourism development.

Mawardi, Taufik; Wangi, Baiq Larre Ginggit Sekar; Muharis Muharis; Kukuh, Lalu Guruh Virgiawan Dwi; Rahman, Basuki

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study analyzes the potential of the traditional performing art Cupak Gurantang in supporting cultural tourism in West Nusa Tenggara (NTB), Indonesia. Cupak Gurantang is a distinctive folk theater from Lombok that conveys moral and social values through the conflict between Cupak, a cunning character, and Gerantang, an honest one. Through this narrative, the performance functions not only as entertainment but also as a medium for moral education within the community. The study employs a descriptive qualitative approach using interviews, observations, documentation, and literature review as data collection methods. Analysis is conducted through a SWOT method and a participatory approach to explore the cultural functions, preservation challenges, and development strategies. The findings indicate that Cupak Gurantang plays a significant role in preserving local cultural identity and strengthening moral values among society. However, several challenges persist, including limited regeneration of young performers, financial constraints, and the marginalization of traditional arts within a tourism sector that tends to prioritize natural attractions. The study recommends community empowerment, youth training, innovative performance presentations, and the use of digital promotion and integration into cultural tourism packages. With these strategies, Cupak Gurantang holds substantial potential to become a sustainable cultural tourism attraction in West Nusa Tenggara.

Dwi Rizky Cahyani; Rahman Rahman; Ega Apridian; Arian Syahri; Dwi Rizka Zulkia

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the multi-stakeholder perspectives on the development of the Pelawan Forest Biodiversity Park (Taman Kehati Hutan Pelawan) through the healing forest concept as an innovation in sustainable tourism in Central Bangka Regency, Indonesia. A mixed-method approach was employed, combining interviews, observations, and questionnaires involving 45 respondents from local government, tourism managers, communities, and visitors. The findings indicate a high level of understanding and support toward the healing forest concept, with Likert scale scores ranging from 4.1 to 4.4, reflecting strong agreement on the integration of conservation-based and mental-wellness tourism. Environmental comfort and tourist interest in the healing concept emerged as the main factors promoting the site’s development potential. Stakeholder perspectives reveal aligned objectives among the government, community, and tourism actors to establish Pelawan Forest as an environmentally friendly quality tourism destination. This research emphasizes the importance of multi-stakeholder collaboration and sustainable governance to ensure tourism development that provides economic benefits while maintaining ecological balance and enhancing visitors’ mental and physical well-being.

Alfiansyah, Alfiansyah; Sahroni, Angrean; Marta, Inuki Yudi; Saputra, Ilham Tirta; Pratama, Reza Agung +1 more

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research positions tourism as a key driver for rural economic transformation via the Community-Based Ecotourism model. Lubuk Langkap Nature Tourism Village, South Bengkulu, has excellent natural assets (pristine), such as clear rivers and tropical forests, supported by good social capital. However, this potential is structurally constrained by a Severe Institutional Crisis within the Village-Owned Enterprise, marked by informal management, lack of standard accounting, and vulnerability to moral hazard risk (misconduct). The Main Thesis asserts that this institutional crisis is not merely a technical issue but a major root problem that weakens Social Capital, damages community Capability, and risks permanent environmental damage. The study uses in-depth strategic analysis focusing on the New Institutional Economics and an integrated SWOT framework, employing interpretive descriptive qualitative methods. The analysis formulates an integrated Community-Based Ecotourism development strategy within a Governance framework that is Strengthened by Risk a system designed to become more resilient when facing shocks (moral hazard risk). The Integrated Action Strategy includes: (1) Establishing Exclusive Village-Owned Enterprise Regulatory Control Rights over the entrance gate and Environmental Carrying Capacity; (2) Implementing a physical Daily Public Financial Dashboard to prevent misconduct; and (3) Legalizing Village Regulations (Perdes) on Conservation Zoning and Maximum Daily Visitor Limits. Implementing a Niche Premium Operational Business Plan (OBP), detailing a High Pricing Strategy (including a Conservation Fee) and a fair Proportional Revenue Sharing Formula, is key to achieving improved welfare and ecological sustainability in South Bengkulu.

Alifah Nurul Hidayat; Situ Asih

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Wonogiri Regency in Central Java Province has great potential for sustainable tourism development, particularly through the integration of nature and religious tourism. This study aims to analyze the development strategy of the Watu Cenik Tomb in Sendang Village as a pilgrimage destination, which involves the historical value of the tomb of the Kyai Solo Sumarto IX family, the natural landscape of the Gajah Mungkur Reservoir, and cultural traditions such as Grebeg Syawalan. Using Richard Butler's Sustainable Tourism theory with the Tourism Area Life Cycle (TALC) model, this study applies a descriptive qualitative method through intensive interviews, observations, and documentation of stakeholders such as tourism managers, local communities, and tourists. The results of the study show that Watu Cenik has the potential to be an attractive pilgrimage destination, but its appeal is not yet optimal, with visits limited to private pilgrimages and the local community. The efforts of BUMDes Sendang Pinilih, such as the construction of homestays, shuttle services, and social media promotion, have increased visitor numbers, but additional facilities such as souvenir kiosks, local culinary offerings, photo spots, tour guides, and infrastructure improvements are still needed to attract more visitors and support the creative economy. The research conclusion emphasizes the importance of intensive digital promotion, integrated tour packages, and stakeholder collaboration to realize sustainable tourism that preserves cultural heritage while improving community welfare. Suggestions for further research include integrating mixed methods with quantitative analysis to measure economic impact and comparisons with similar destinations.

Diki Ramadhani; M. Denny Kurnia Putra; M. Andi Abdulrozzaq; Jon Bon Jopi; Arum Puspitasari

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Tedunan Beach in Seluma Regency, Bengkulu, holds exceptional potential as an ecotourism asset, attributed to its authentic and untouched natural landscape, featuring white sand stretches and a unique mangrove ecosystem. Sustainable tourism development, however, demands active participation and entrepreneurship from the local community, which is key to ensuring the equitable distribution of economic benefits and environmental preservation. This research aims to analyze the current community entrepreneurship models, identify challenges hindering business growth, and formulate strategic opportunities for development. Using a qualitative approach with a case study method, data was collected through in-depth interviews with business actors and community leaders, participant observation, and documentation studies. Findings indicate that community-based businesses have grown organically, albeit on a micro scale, encompassing fresh seafood culinary stalls, tourist hut rentals, and local guide services. Nevertheless, this growth is hampered by fundamental constraints: limited access to formal working capital, minimal promotion hindering market penetration, and a lack of professional training in financial management and tourism service standards. In response, an integrated development model is formulated recommending: increasing human resource capacity through business management and tourism awareness training, facilitating access to capital through partnerships, and strengthening digital-based promotion. In conclusion, Tedunan Beach tourism can be sustainable if supported by a comprehensive empowerment program that not only boosts economic income but also essentially fosters a sense of ownership and community responsibility towards the destination's preservation.

Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara; Sri Kamariyah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

Suparman Suparman; Aris Sunarya; Sarwani Sarwani; Sri Kamariyah

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.