Model Akuntansi Digital Berbasis Komunitas untuk Penguatan Tata Kelola Rantai Nilai Ekonomi Hijau: Studi Community-Based Tourism di Desa Oluhuta

Fitria Akibun; Ria Anggita  Zen; Non  Endey; Moh. Ramdhan Arif  Kaluku

doi:10.33395/owner.v10i4.4019

Authors

Fitria Akibun
✉ Corresponding author: fitria.unbita@gmail.com Program Studi Manajemen Keuangan Sektor Publik, Administrasi dan Ilmu Sosial, Universitas Bina Taruna Gorontalo, Gorontalo, Indonesia
Ria Anggita Zen Program Studi Manajemen Keuangan Sektor Publik, Administrasi dan Ilmu Sosial, Universitas Bina Taruna Gorontalo, Gorontalo, Indonesia
Non Endey Program Studi Manajemen Keuangan Sektor Publik, Administrasi dan Ilmu Sosial, Universitas Bina Taruna Gorontalo, Gorontalo, Indonesia
Moh. Ramdhan Arif Kaluku Program Studi Sistem Informasi, Fakultas Teknik, Universitas Negeri Gorontalo, Gorontalo, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i4.4019

Keywords:

Akuntabilitas, Akuntansi Digital, Community-Based Tourism, Ekonomi Hijau, Transparansi

Abstract

This study aims to identify a community-based digital accounting model for strengthening green-economy value-chain governance through Community-Based Tourism (CBT) in Oluhuta Village. A convergent mixed-methods design with qualitative dominance was employed. Data were collected through in-depth interviews with 20 informants, observation, focus group discussions, documentation, and questionnaires. Quantitative data were analyzed descriptively, while qualitative data were examined through data condensation, data display, and conclusion drawing and verification. The findings show that 65% of respondents still rely on manual bookkeeping, only 35% use digital devices for financial recording, and 15% use financial-management applications. Although all respondents own smartphones and 90% have internet access, the use of technology for accounting functions remains limited. Meanwhile, 90% require periodic financial reports, whereas only 30% currently prepare periodic summaries or reports. Integration of qualitative and quantitative evidence produced a model consisting of six processes: transaction recording, information processing, financial reporting, community verification and supervision, information distribution, and decision making. The model is guided by participatory, simple and accessible, transparent, accountable, integrated, and sustainability-oriented principles. The findings indicate that digital accounting in CBT should be treated as a socio-technical governance process linking technology, stakeholder roles, value-flow traceability, and community accountability rather than merely replacing manual records with electronic media.

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