DIGITAL FINANCE STRATEGIES FOR COMMUNITY WELFARE IN BANGUNREJO TOURISM VILLAGE

Abstract

In an effort to support community-based tourism practices (CBT) and the principles of Good Village Governance (GVG), this study investigates digital-based financial governance in Bangunrejo Tourism Village, Kutai Kartanegara Regency. This research explores Pokdarwis Mentari’s financial management practices through observation, documentation, and interviews. A qualitative descriptive approach is used in a case study. The results showed that limited sources of income, non-real-time recordkeeping, conflicts of interest between landowners and managers, and a lack of support from the village government were all factors that made a digital financial recording system less than ideal. Because of these limitations, the financial management of tourism villages becomes non-transparent, inaccurate, and untrustworthy. These findings suggest that digitalization faces problems that are not only technical but also structural and institutional. To achieve efficient and sustainable digital financial governance in Bangunrejo Tourism Village, it is necessary to build managers’ capacity, diversify income sources, enhance cooperation, and consistently apply GVG principles.