Aolia, J., Dewi, N.Y.S., Agustina, A. and Mukhlishin 2026. The Economic Impact of Tourism and Infrastructure Development on Local Community Income: Case Study of Sembalun Tourism Destination . Owner : Riset dan Jurnal Akuntansi. 10, 1 (Jan. 2026), 829-840. DOI:https://doi.org/10.33395/owner.v10i1.3049.