Optimization of Village Funds and BUMDes for Ecotourism Management in Nglanggeran Village, Gunungkidul

Authors

Abstract

For Nglanggeran Village, becoming an international tourist destination presents economic opportunities as well as challenges, including cultural commodification, environmental degradation, and erosion of local identity. This study aims to enhance the community's understanding of ecotourism management by optimizing the use of Village-Owned Enterprise (BUMDes) funds. Methods employed include socialization activities, participatory workshops, and pre- and post-test evaluations to assess knowledge improvement. The results demonstrate a substantial increase in local awareness of the sustainable utilization of Bumdes funds for tourism development. To this end, it is recommended that continuous mentoring, periodic monitoring, and legal literacy initiatives be implemented to ensure transparent, accountable, and sustainable management of eco-tourism in Nglanggeran

Downloads

Download data is not yet available.

References

Anirwan, A., & Irawansyah, I. (2022). Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa. Journal of Governance and Policy Innovation, 2(1), 56–68.

CLEP, Commission on Legal Empowerment of the Poor (2008). Making the Law Work for Everyone. https://ycsg.yale.edu/sites/default/files/files/making_the_law_work.pdf

Dahal, B., K C, A., & Sapkota, R. P. (2020). Environmental Impacts of Community-Based Home stay Ecotourism in Nepal. The Gaze: Journal of Tourism and Hospitality, 11(1), 60–80.

Filantropi, B., & Bella, P. A. (2022). Studi Keberhasilan Pengelolaan Desa Wisata Berbasis Community Based Tourism (Studi Kasus: Desa Nglanggeran, Kecamatan Patuk, Kabupaten Gunungkidul, Yogyakarta). Jurnal Sains, Teknologi, Urban, Perancangan, Arsitektur (Stupa), 4(1), 571.

Firmansyah, A. (2025). Optimalisasi BUMDes di Indonesia melalui srategi digitalisasi, penguatan modal sosial, tata kelola keuangan, dan peran pemerintah desa. Journal of Law, Administration, and Social Science, 5(1), 34–45.

Fitriani, D., Md Shahbudin, A. S., & Shauki, E. R. (2024). Exploring BUMDES accountability: Balancing expectations and reality. Cogent Business & Management, 11(1), 2402083.

Golub, S. (2003). Beyond Rule of Law Orthodoxy: The legal Empowerment Alternative (No. 41; Rule of Law Series Working Paper). https://carnegie-production-assets.s3.amazonaws.com/static/files/files__wp41.pdf

Kurniawan, B., Rahmatunissa, M., Utami, S. B., & Buchari, R. A. (2024). A Collaborative Governance Perspective in Ecotourism Development in Ujung Kulon National Park, Banten-Indonesia. Journal of Ecohumanism, 3(8).

Parmadi, B. & Benardin. (2021). Globalization Of Tourism Industry Toward Culture Of Local Wisdom In The Existance Of Pseudo Traditional Art Case Study of the Commodification of Bengkulu Traditional Arts. Lekesan: Interdisciplinary Journal of Asia Pacific Arts, 4(2), 102–109.

Rahayu, W. S., & Khoirunurrofik, K. (2022). The Effect of Accountability on the Efficiency of Local Government Expenditures. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 177–198.

Rambu Ana, A. T., & Ga, L. L. (2021). Analisis Akuntabilitas dan Transparansi Pelaporan Keuangan BUMDES (Studi Kasus Bumdes Ina Huk). Jurnal akuntansi : Transparansi dan Akuntabilitas, 9(1), 62–72.

Salomo, R. V., & Rahmayanti, K. P. (2023). Progress and Institutional Challenges on Local Governments Performance Accountability System Reform in Indonesia. Sage Open, 13(4), 21582440231196659.

Sofia, D., & Fitriyah, H. (2022). The Role of Community Participation, Accountability, and Transparency on the Effectiveness of Village Fund Management. Indonesian Journal of Cultural and Community Development, 13.

Suryani, D. A., Purwanto, P., Purnaweni, H., & Yuniningsih, T. (2023). Sustainability of Rural Ecotourism. E3S Web of Conferences, 448, 03048.

Tourism Department, Universitas Tidar, Indonesia, Prasetyo, A. Y., Widanti, E. M., Tourism Department, Universitas Tidar, Indonesia, Hidayah, A. N., & Tourism Department, Universitas Tidar, Indonesia. (2024). Commitment to environmental preservation in The Nglanggeran ancient volcano ecotourism area. International Journal of Applied Sciences in Tourism and Events, 9(1), 56–66.

Tri Hartanto, D. W. & Labib Muttaqin. (2024). Accountability and Transparency Of Financial Reporting Village Owned Business Entities. Jurnal Hukum Dan Kenotariatan, 8(1), 1–11.

Vukovic, D. B., Spitsin, V., Akerman, E., & Gammerschmidt, I. (2025). Triple Bottom Line, Sustainability, and Regional Development. Journal of Eurasian Studies, 16(1), 32–43.

Published

07-10-2025 — Updated on 09-10-2025

How to Cite

Yudisetyo, Z. A., Ronaboyd, I., & Puspoayu, E. S. (2025). Optimization of Village Funds and BUMDes for Ecotourism Management in Nglanggeran Village, Gunungkidul. Jurnal Darma Loka, 1(1), 59–74. Retrieved from https://ejournal.unesa.ac.id/index.php/darmaloka/article/view/72897

Issue

Section

Articles
Abstract views: 40 , PDF Downloads: 28