ANALYSIS OF TOURISM ACCOUNTING KNOWLEDGE: A CASE STUDY OF THE TOURISM AWARENESS GROUP (POKDARWIS) IN LEMBUR CIGARUKGAK TOURISM VILLAGE

Abstract

This study examines the role of tourism accounting in supporting transparent and accountable financial management in tourism villages, focusing on the Tourism Awareness Group (Pokdarwis) of Lembur Cigarukgak Tourism Village, Subang Regency, Indonesia. A qualitative case study approach was employed, with data collected through semi-structured interviews and documentation involving three informants. The study result show that members’ knowledge of the basic concepts, functions, and practices of tourism accounting remains limited and is largely based on practical experience. Consequently, financial records are maintained using simple methods that do not comply with accounting standards. This condition is influenced by internal factors, including limited educational background and experience, and external factors, such as insufficient training and continuous mentoring. The study concludes that improving tourism accounting knowledge requires gradual basic accounting training, ongoing mentoring, stronger internal motivation, and collaboration among Pokdarwis, village governments, and higher education institutions to promote transparent, accountable, and sustainable financial management in tourism villages.