Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat

Published: Jun 9, 2025

Abstract:

Purpose: This research examines the success factors in the management of sustainable tourism villages in West Java.

Methodology/approach: This study employs a Systematic Literature Review (SLR) of 32 Scopus and SSCI-indexed articles (2018–2023) with an impact factor of ?3.0, focusing on sustainable tourism villages, digital innovation, and cultural preservation. Secondary data were also obtained from Statistics Indonesia (BPS), the West Java Tourism Office, and interviews with tourism village managers.

Results/findings: The success of sustainable tourism villages in West Java is driven by penta-helix collaboration, community-based monitoring, digital innovation, cultural preservation, environmental management, and the diversification of the creative economy through digital platforms. These factors are integrated and mutually support sustainable village management.

Conclusions: The effective management of sustainable tourism villages in West Java is supported by penta-helix collaboration, community-based monitoring, transparent financial management, digital innovation, socio-cultural preservation, resource management, and creative economy diversification through digital platforms. These integrated factors significantly contribute to the sustainable development of tourism villages.

Limitations: This study is limited to research conducted in the West Java region. Other regions remain to be explored using similar research frameworks or different approaches to sustainable tourism village management and sustainable development (SDGs).

Contribution: This research is expected to contribute to the fields of tourism studies, tourism village management, and other relevant scientific disciplines.

Keywords:
1. Collaborative Governance
2. Community Empowerment
3. Digital Innovation
4. Sustainable Tourism Village
5. West Java
Authors:
1 . Arif Hadi Purnawan
2 . Myrza Rahmanita
How to Cite
Purnawan, A. H., & Rahmanita, M. (2025). Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(3), 647–657. https://doi.org/10.35912/jakman.v6i3.3869

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References

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    Ayu Romadloni, E., & Pravitasari, D. (2022). Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(2), 141-157. doi:10.35912/jakman.v3i2.890

    Brown, S. (2023). The atmosfearics of scaryscapes: Retail tourism goes gothic! Annals of Tourism Research, 101, 103602. doi:https://doi.org/10.1016/j.annals.2023.103602

    Caldicott, R. W., Scherrer, P., & Harris, A. (2022). The RV camping framework for understanding modern camping practices. Tourism Management Perspectives, 43, 100990. doi:https://doi.org/10.1016/j.tmp.2022.100990

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    Eibeck, A., Shaocong, Z., Mei Qi, L., & Kraft, M. (2024). Research data supporting" A Simple and Efficient Approach to Unsupervised Instance Matching and its Application to Linked Data of Power Plants". Https://doi.org/10.17863/CAM.82548

    Esteves, P., Gomes, D., Lavaredas, A., & Almeida, P. (2025). Participatory Governance: Providing Tools for Local Communities to Engage in Tourism Management. International Conference on Tourism Research, 8, 99-108. doi:10.34190/ictr.8.1.3493

    Eton, M., Sunday, A., & Nkamusiima, D. (2023). Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara. International Journal of Financial, Accounting, and Management, 5(2), 235-249. Https://doi.org/10.35912/ijfam.v5i2.1423

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    Komalasari, N. Y., & Herwangi, Y. (2023). Indikator Pariwisata Berkelanjutan-Perspektif Wisata Pesisir Pangandaran. Creative Research Journal, 9(02), 73-88. Https://doi.org/10.34147/crj.v9i2.314

    Kusumawardani, N., Susi, S., & Sukmasari, D. (2023). Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes: Innovation capability sebagai pemoderasi. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 39-52. doi:10.35912/jakman.v5i1.2623

    Merrylien Rayo, N., Fabiola Rayo, E., & Ronald Sumanti, E. (2024). Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(1), 279-293. doi:10.35912/jakman.v6i1.3728

    Miller, G., & Twining-Ward, L. (2006). Monitoring for a Sustainable Tourism Transition: The Challenge of Developing and Using Indicators. Tourism and Hospitality Research, 7. doi:10.1079/9780851990514.0000

    Mohammed, A. F. A. E-Governance and Effective Management of COVID-19 in Saudi Arabia,(in Retail Private Sector an Employees Perspective). Tuijin Jishu/Journal of Propulsion Technology, 44(6), 2023. Https://doi.org/10.52783/tjjpt.v44.i6.4705

    Moscardo, G., & Murphy, L. (2014). There Is No Such Thing as Sustainable Tourism: Re-Conceptualizing Tourism as a Tool for Sustainability. Sustainability, 6, 2538-2561. doi:10.3390/su6052538

    Mulyan, A., & Martoni, A. (2024). Community Participation in Village Tourism Development. International Journal of Multicultural and Multireligious Understanding, 11, 120. doi:10.18415/ijmmu.v11i3.5559

    Niswah, F., Tumbel, G. H., & Aslinda, A. (2018). Village Finance System (SISKEUDES): Transparency of Village Asset Management toward Open Government Partnership. Paper presented at the Proceedings of the 1st International Conference on Social Sciences (ICSS 2018).

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    Rasoolimanesh, S. M., Wang, M., Roldán, J., & Kunasekaran, P. (2021). Are we in right path for mediation analysis? Reviewing the literature and proposing robust guidelines. Journal of Hospitality and Tourism Management, 48, 395-405. doi:10.1016/j.jhtm.2021.07.013

    Ratmono, A. J., Rusmana, O., & Hasanah, U. (2023). Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan. Jurnal Akuntansi, Keuangan, dan Manajemen, 4(4), 273-286. doi:10.35912/jakman.v4i4.2315

    Rikumahu, B. (2024). Comparison of Black-Scholes Models Using Historical Volatility and Garch Volatility in Collar Strategy as Hedging Efforts for Towr and Tbig Stocks. Journal of Multidisciplinary Academic Business Studies, 1(2), 89-108.

    Xu, Y., Chen, X., Nicolau, J. L., & Luo, P. (2023). Trust transfer in peer-to-peer accommodation: Does booking with one host transfer to other listings by the same host? Annals of Tourism Research, 101, 103603. doi:https://doi.org/10.1016/j.annals.2023.103603

    Yu, M., Cheng, M., Yang, L., & Yu, Z. (2022). Hotel guest satisfaction during COVID-19 outbreak: The moderating role of crisis response strategy. Tourism Management, 93, 104618. doi:https://doi.org/10.1016/j.tourman.2022.104618

    Zhang, Y., & Szab, Z. (2024). Digital Transformation in the Tourism Industry: A Comparative Literature Review. Advances in Economics, Management and Political Sciences, 72, 166-179. doi:10.54254/2754-1169/72/20240667

  1. Anjarningsih, T., Suparlinah, I., Ayu Sri Wulandari, R., & Hidayat, T. (2022). Pengaruh Konservatisme Akuntansi dan Tata Kelola Perusahaan yang Baik terhadap Manajemen Laba pada Perusahaan Badan Usaha Milik Negara. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(2), 99-115. doi:10.35912/jakman.v3i2.626
  2. Ayu Romadloni, E., & Pravitasari, D. (2022). Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(2), 141-157. doi:10.35912/jakman.v3i2.890
  3. Brown, S. (2023). The atmosfearics of scaryscapes: Retail tourism goes gothic! Annals of Tourism Research, 101, 103602. doi:https://doi.org/10.1016/j.annals.2023.103602
  4. Caldicott, R. W., Scherrer, P., & Harris, A. (2022). The RV camping framework for understanding modern camping practices. Tourism Management Perspectives, 43, 100990. doi:https://doi.org/10.1016/j.tmp.2022.100990
  5. Cardoso, R. C., Sohn, A. P. L., Ferasso, M., & Pereira Júnior, S. (2024). Open innovation in the tourism field: A systematic literature review. Journal of Open Innovation: Technology, Market, and Complexity, 10(3), 100359. doi:https://doi.org/10.1016/j.joitmc.2024.100359
  6. Cheung, K. S., & Yiu, C. Y. (2023). Unfolding touristification in retail landscapes: Evidence from rent gaps on high street retail. Tourism Geographies, 25(4), 1224-1250. Https://doi.org/10.1080/14616688.2022.2150299
  7. Eibeck, A., Shaocong, Z., Mei Qi, L., & Kraft, M. (2024). Research data supporting" A Simple and Efficient Approach to Unsupervised Instance Matching and its Application to Linked Data of Power Plants". Https://doi.org/10.17863/CAM.82548
  8. Esteves, P., Gomes, D., Lavaredas, A., & Almeida, P. (2025). Participatory Governance: Providing Tools for Local Communities to Engage in Tourism Management. International Conference on Tourism Research, 8, 99-108. doi:10.34190/ictr.8.1.3493
  9. Eton, M., Sunday, A., & Nkamusiima, D. (2023). Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara. International Journal of Financial, Accounting, and Management, 5(2), 235-249. Https://doi.org/10.35912/ijfam.v5i2.1423
  10. Gretzel, U. (2021). Smart tourism development (pp. 159-168).
  11. Komalasari, N. Y., & Herwangi, Y. (2023). Indikator Pariwisata Berkelanjutan-Perspektif Wisata Pesisir Pangandaran. Creative Research Journal, 9(02), 73-88. Https://doi.org/10.34147/crj.v9i2.314
  12. Kusumawardani, N., Susi, S., & Sukmasari, D. (2023). Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes: Innovation capability sebagai pemoderasi. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 39-52. doi:10.35912/jakman.v5i1.2623
  13. Merrylien Rayo, N., Fabiola Rayo, E., & Ronald Sumanti, E. (2024). Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(1), 279-293. doi:10.35912/jakman.v6i1.3728
  14. Miller, G., & Twining-Ward, L. (2006). Monitoring for a Sustainable Tourism Transition: The Challenge of Developing and Using Indicators. Tourism and Hospitality Research, 7. doi:10.1079/9780851990514.0000
  15. Mohammed, A. F. A. E-Governance and Effective Management of COVID-19 in Saudi Arabia,(in Retail Private Sector an Employees Perspective). Tuijin Jishu/Journal of Propulsion Technology, 44(6), 2023. Https://doi.org/10.52783/tjjpt.v44.i6.4705
  16. Moscardo, G., & Murphy, L. (2014). There Is No Such Thing as Sustainable Tourism: Re-Conceptualizing Tourism as a Tool for Sustainability. Sustainability, 6, 2538-2561. doi:10.3390/su6052538
  17. Mulyan, A., & Martoni, A. (2024). Community Participation in Village Tourism Development. International Journal of Multicultural and Multireligious Understanding, 11, 120. doi:10.18415/ijmmu.v11i3.5559
  18. Niswah, F., Tumbel, G. H., & Aslinda, A. (2018). Village Finance System (SISKEUDES): Transparency of Village Asset Management toward Open Government Partnership. Paper presented at the Proceedings of the 1st International Conference on Social Sciences (ICSS 2018).
  19. Purnomo, E., Fathani, A., Setiawan, D., Fadhlurrohman, M., & Nugroho, D. (2021). Penta-Helix Model in Sustaining Indonesia’s Tourism Industry (pp. 477-486).
  20. Rasoolimanesh, S. M., Wang, M., Roldán, J., & Kunasekaran, P. (2021). Are we in right path for mediation analysis? Reviewing the literature and proposing robust guidelines. Journal of Hospitality and Tourism Management, 48, 395-405. doi:10.1016/j.jhtm.2021.07.013
  21. Ratmono, A. J., Rusmana, O., & Hasanah, U. (2023). Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan. Jurnal Akuntansi, Keuangan, dan Manajemen, 4(4), 273-286. doi:10.35912/jakman.v4i4.2315
  22. Rikumahu, B. (2024). Comparison of Black-Scholes Models Using Historical Volatility and Garch Volatility in Collar Strategy as Hedging Efforts for Towr and Tbig Stocks. Journal of Multidisciplinary Academic Business Studies, 1(2), 89-108.
  23. Xu, Y., Chen, X., Nicolau, J. L., & Luo, P. (2023). Trust transfer in peer-to-peer accommodation: Does booking with one host transfer to other listings by the same host? Annals of Tourism Research, 101, 103603. doi:https://doi.org/10.1016/j.annals.2023.103603
  24. Yu, M., Cheng, M., Yang, L., & Yu, Z. (2022). Hotel guest satisfaction during COVID-19 outbreak: The moderating role of crisis response strategy. Tourism Management, 93, 104618. doi:https://doi.org/10.1016/j.tourman.2022.104618
  25. Zhang, Y., & Szab, Z. (2024). Digital Transformation in the Tourism Industry: A Comparative Literature Review. Advances in Economics, Management and Political Sciences, 72, 166-179. doi:10.54254/2754-1169/72/20240667