Tourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify statistically significant relationships between these models and assess their impact on sustainability and financial performance in tourism. A quantitative methodology was employed, with data collected from financial reports and budget documents of both local and central governments, along with a survey of 2099 citizens and visitors conducted during the 2023–2024 period. Statistical analysis was performed using SPSS and AMOS, incorporating exploratory factor analysis (EFA), reliability testing using Cronbach’s alpha, and confirmatory factor analysis (CFA). The findings underscore the essential role of public finance in supporting tourism sustainability, particularly through transparent budgetary practices, efficient allocation of resources, and targeted investment in local tourism initiatives. The analysis reveals key insights into the benefits of financial transparency, citizen-centred budgeting, and the promotion of innovation in tourism finance. The interconnectedness of the five models highlights the importance of responsible public financial management in fostering tourism growth, enhancing investment, and ensuring long-term financial sustainability in the sector. The study offers practical implications for policymakers, advocating for the adoption of transparent and innovative financial practices to boost tourism development. It also recommends further research to broaden the scope across different regions, integrating additional public finance dimensions to strengthen sustainable tourism growth.

This paper aims to investigate local communities’ participation in eco-tourism projects by using the community of Situ Cisanti located in Tarumajaya Village, West Java as a case. Data were gathered through observation, in-depth interviews, and documentation analysis. Observations and in-depth interviews were conducted simultaneously for two months, from September to October 2021. In-depth interviews were conducted with 15 informants from the elements; village government officials of Tarumajaya, Perhutani, and local communities who participated in the Situ Cisanti eco-tourism project, which was completed through a documents analysis. According to the findings, local community participation in Situ Cisanti eco-tourism consists of conservation and economic participation. Conservation participation is demonstrated by their participation in restoration and greening activities such as reforestation, etc. in Situ Cisanti and its surroundings, whereas economic participation is demonstrated by the establishment of stalls, culinary, coffee, souvenir, and homestay businesses as a result of Situ Cisanti eco-tourism. Furthermore, the existence of this eco-tourism has empowered women because new business opportunities that arise are not only run by men but also by women. As a result, this study implies that the participation of local eco-tourism communities not only has an impact on empowering conservation knowledge and economics, but it can also imply women empowerment.

The article aims to evaluate the participation of below-poverty-line local community in tourism-related business activity in Himalayan state of Uttarakhand. Further, this article addressed for those who work in the tourism sector. The study employs a mix of methods, including survey data from 500 respondents with a random sampling approach, using Analysis of variance (ANOVA) statistical tools for analysis, other methods were interviews and observations at six tourism sites in Garhwal and four sites in Kumaun. Our findings showed that there has declined in community participation in tourism development, due to the lack of economic benefits obtained in the tourism sector, many believe that the tourism sector does not provide much income growth for them and does not make a significant contribution to the development of their region. Moreover, lack of understanding is considered the basis for community’s inability to play an active role, and lack of stakeholders’ involvement in encouraging them to improve their economy and culture through the tourism sector. Ultimately, this research also underlines the existence of some efforts by tourism travel to encourage public trust, which can help reduce poverty and increase community trust in tourism development in their region.

The development of entrepreneurship in fisheries operations is an important component of eliminating poverty. Fisherman obviously produce fishery goods, despite the broad recognition of the positive role that entrepreneurship can play in the reduction of poverty. Integration into one’s society and economy are increasingly beginning to be seen as an essential component of entrepreneurial success. This study aims to investigate the cultural and entrepreneurial attitudes of fishermen involved in the production of fishery products in the Province of West Sumatra, Indonesia, accordingly with a particular focus on marine resource conservation areas in village development. In this development, the descriptive design of capitals was utilized. This design included interviews, a questionnaire survey, and a review of the relevant body of literature. As a result, the purpose of the study was to propose an alternative model for the development of villages that would be considered novel in Indonesia. The findings demonstrated that the model makes a contribution to enhancing the socio-economic, cultural, and social capabilities of a group of fishermen. In conclusion, tourism that is focused on social entrepreneurship has the potential to boost entrepreneurial attitudes as well as the atmosphere surrounding community understanding of creative village development. We came to the conclusion that implementing tourism with a focus on social entrepreneurship could increase entrepreneurial attitudes and create an atmosphere that is more conscious of the needs of the community in village development.

Research that discusses the impact of implementing Green Human Resource Management and environmentally friendly behavior, especially in sustainable tourism, is limited. It becomes crucial to understand how implementing good green human resource management practices in tourism sector organizations. To achieve the objectives of this research, a qualitative approach was used where the data and information collected were obtained through direct observation and interviews with tourism informants. The findings show the importance of environmentally friendly behavior as the implementation of green human resource management is able to improve tourism management. The uniqueness of this research is developing a model of human resource readiness in implementing environmentally friendly behavior towards sustainable tourism. This resource readiness will be reflected in the GHRM model in supporting sustainable tourism. The results of this research offer a model of sustainable Green Tourism which includes antecedents, implementation and results achieved. These antecedents come from internal and external (environmental ethics and management commitment) managers which will result in good GHRM implementation. This model will be the basis for implementing sustainable tourism in human resource management practices based on literature reviews and also tourism management practices.

This study investigates the impacts of converting agricultural land into agrotourism areas on environmental, socio-cultural, and economic perspectives within Batukliang District, Central Lombok Regency, Indonesia. With a case study approach, this qualitative descriptive research employed interviews with three target groups: local farmers, residents, and tourism actors. The findings revealed seven key points identified as influences affecting the socio-cultural aspects of land change, including community impact, cultural preservation, cultural identity loss, community dynamics change, local cultural commercialization, cultural heritage loss, and traditional livelihoods. The results also unveiled nine financial impacts, 8 of which were associated with economic implications such as economic challenges, risk management, brand building, costs and investments, market access, increased revenue, and income diversity, which contribute positively to local economic development. The study concluded that integrating community involvement empowerment strategies, income diversification, sustainable farming promotion, and land-use regulation is crucial for developing a successful sustainable agrotourism destination.