An analytical approach to the accounting of settlement lands: A case study of Mirishkor District

Published: Oct 21, 2025

Abstract:

Purpose: This study aimed to analyze the legal, technical, and organizational aspects of accounting for settlement lands in the Mirishkor district. It focuses on how settlement lands are classified, distributed, and managed, while also identifying the current challenges in maintaining accurate and reliable land records that support sustainable development.

Research Methodology: This study applied a combination of geostatistical analysis, geospatial object mapping, remote sensing, cartographic tools, and algorithmic approaches. These methods are employed to evaluate patterns of land-use distribution, monitor settlement expansion, and propose improvements to land accounting systems.

Results: The results show that the Mirishkor district consists of 16,359 household plots with a total of 4,494 ha, averaging 0.27 ha per plot. Of this area, 797 hectares are occupied by residential buildings. The findings reveal significant pressure on land allocation and highlight the need for more accurate monitoring and systematic classification of settlement land.

Conclusions: This study concludes that adopting a unified geospatial cadastral system, updating the address registry, and digitizing land accounting processes will improve efficiency, transparency, and sustainability in land management.

Limitations: This research is limited to the Mirishkor district; thus, the findings cannot be generalized to other regions with different demographic, geographic, or legal conditions. Furthermore, reliance on cadastral and statistical data may not capture informal or rapidly changing settlement patterns in these areas.

Keywords:
1. Distribution
2. Land Fund of Mirishkor District
3. Land Categories
4. Land Area
5. Settlement Lands
Authors:
1 . Aliqulov G‘olib Nartoshevich
2 . Toshpo’latova Zebiniso Abbos Qizi
3 . Nortoshov Asilbek G‘olib O‘g‘li
How to Cite
Nartoshevich, A. G., Qizi, T. Z. A. ., & O‘g‘li, N. A. G. . (2025). An analytical approach to the accounting of settlement lands: A case study of Mirishkor District. Global Academy of Business Studies, 2(1), 51–62. https://doi.org/10.35912/gabs.v2i1.3586

Downloads

Download data is not yet available.
Issue & Section
References

    Adiningsih, N. S., & Setiawan, N. (2025). Pixel-based vs object-based remote sensing for linking land use change and land value zone. Results in Earth Sciences, 3, 100120. doi:https://doi.org/10.1016/j.rines.2025.100120

    Adugna, Y. N., & Gebreselassie, T. A. (2025). Modern cadastral systems and sustainable land management in secondary cities: a geospatial performance assessment from Bale Robe, Ethiopia. Scientific African, 29, e02931. doi:https://doi.org/10.1016/j.sciaf.2025.e02931

    Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-69. doi:https://doi.org/10.35912/jomabs.v1i1.1780

    Aliqulov, G., Aralov, M., & Nortoshov, A. (2023). Qishloq xo ‘jaligi xaritalarini yangilashda masofadan zondlash materiallaridan foydalanish. Research and education, 2(3), 49-56.

    Aliqulov, G. o. N., & Xolov, N. M. (2024). AHOLI YASHASH JOYLARIDA ISTIROHAT BOG ‘LARINI TASHKIL ETISH UCHUN YER TUZISH LOYIHALARINI ISHLAB CHIQISH. Research and education, 3(9), 29-35.

    Amin, S., Azijah, R. N., & Gunawan, F. R. (2025). Eksplorasi Senyawa Alami sebagai Lead Antikanker Payudara dengan Pendekatan In Silico. Jurnal Ilmu Medis Indonesia, 5(1), 63-74. doi:https://doi.org/10.35912/jimi.v5i1.4560

    Amin, S., Heryanto, P., Athaya, R., & Fitri, N. A. (2025). Perkembangan Terkini dalam Desain Obat Berbasis Kimia Medisinal. Jurnal Ilmu Medis Indonesia, 5(1), 41-48. doi:https://doi.org/10.35912/jimi.v5i1.4558

    Amin, S., Pujiyani, D., Rusiyana, N. P., & Azzahra, S. M. (2025). Evaluasi Potensi Antikanker Senyawa Daun Kelor melalui Kimia Medisinal. Jurnal Ilmu Medis Indonesia, 5(1), 23-30. doi:https://doi.org/10.35912/jimi.v5i1.4544

    Amin, S., Supriatna, G. T., Ardian, M. I., & Abdurrahman, M. I. (2025). Potensi Senyawa Turunan Terpenoid sebagai Agen Anti-Kanker. Jurnal Ilmu Medis Indonesia, 5(1), 1-9. doi:https://doi.org/10.35912/jimi.v5i1.4551

    Anthony, T., Shohan, A. A. A., Oludare, A., Alsulamy, S., Kafy, A. A., & Khedher, K. M. (2024). Spatial analysis of land cover changes for detecting environmental degradation and promoting sustainability. Kuwait Journal of Science, 51(2), 100197. doi:https://doi.org/10.1016/j.kjs.2024.100197

    Avezbayev, S., & Volkov, S. (2006). Yer tuzishning ilmiy asoslari. Darslik-T.:“IQTISOD-MOLIYA, 196.

    Azadi, H., Robinson, G., Barati, A. A., Goli, I., Moghaddam, S. M., Siamian, N., . . . Jane?ková, K. (2023). Smart Land Governance: Towards a Conceptual Framework. Land, 12(3), 600. doi:https://doi.org/10.3390/land12030600

    Bairwa, B., Sharma, R., Kundu, A., Sammen, S. S., Alshehri, F., Pande, C. B., . . . Salem, A. (2025). Predicting changes in land use and land cover using remote sensing and land change modeler. Frontiers in Environmental Science, Volume 13 - 2025. doi:https://doi.org/10.3389/fenvs.2025.1540140

    Bayuma, T. B., & Abebe, B. G. (2024). An investigation of the factors underlying informal settlement growth: The case of Burayu City, Ethiopia. Heliyon, 10(21), e39443. doi:https://doi.org/10.1016/j.heliyon.2024.e39443

    Biitir, S. B., Miller, A. W., & Musah, C. I. (2021). Land Administration Reforms: Institutional Design for Land Registration System in Ghana. Journal of Land and Rural Studies, 9(1), 7-34. doi:https://doi.org/10.1177/2321024920968326

    Bogdanov, V., Ryabov, Y., & Burlakova, M. (2017). Land Use Policy and Land Management in Estonia. Baltic Region, 9, 91-104. doi:https://doi.org/10.5922/2079-8555-2017-1-8

    Burns, A. F., Rajabifard, A., & Shojaei, D. (2023). Undertaking land administration reform: Is there a better way? Land Use Policy, 132, 106824. doi:https://doi.org/10.1016/j.landusepol.2023.106824

    Burns, A. F., Rajabifard, A., & Shojaei, D. (2025). Impact of Political Economy on Land Administration Reform. Land, 14(9), 1888. doi:https://doi.org/10.3390/land14091888

    Dabessa Iticha, M., & Han, J. (2025). The impact of land tenure security on agricultural productivity in Ethiopia: A meta-analysis. Sustainable Environment, 11(1), 2551990. doi:https://doi.org/10.1080/27658511.2025.2551990

    Debrunner, G., & Hartmann, T. (2020). Strategic use of land policy instruments for affordable housing – Coping with social challenges under scarce land conditions in Swiss cities. Land Use Policy, 99, 104993. doi:https://doi.org/10.1016/j.landusepol.2020.104993

    Jahani Chehrehbargh, F., Rajabifard, A., Atazadeh, B., & Steudler, D. (2024). Identifying global parameters for advancing Land Administration Systems. Land Use Policy, 136, 106973. doi:https://doi.org/10.1016/j.landusepol.2023.106973

    Karikari, I., Stillwell, J., & Carver, S. (2005). The application of GIS in the lands sector of a developing country: Challenges facing land administrators in Ghana. International Journal of Geographical Information Science, 19(3), 343-362. doi:https://doi.org/10.1080/13658810412331280149

    Koeva, M., Bennett, R., & Persello, C. (2022). Remote Sensing for Land Administration 2.0. Remote Sensing, 14(17), 4359. doi:https://doi.org/10.3390/rs14174359

    Leeonis, A. N., Ahmed, M. F., Mokhtar, M. B., Lim, C. K., & Halder, B. (2024). Challenges of Using a Geographic Information System (GIS) in Managing Flash Floods in Shah Alam, Malaysia. Sustainability, 16(17), 7528. doi:https://doi.org/10.3390/su16177528

    Liu, Y., Ke, X., Wu, W., Zhang, M., Fu, X., Li, J., . . . Zhou, X. (2022). Geospatial characterization of rural settlements and potential targets for revitalization by geoinformation technology. Sci Rep, 12(1), 8399. doi:https://doi.org/10.1038/s41598-022-12294-2

    Manurung, A. S. P., & Putro, U. S. (2024). Decision Analysis of ANH Gas Field Using Value Focused Thinking and AHP. Jurnal Bisnis dan Pemasaran Digital, 3(2), 155-173. doi:https://doi.org/10.35912/jbpd.v3i2.4516

    Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12. doi:https://doi.org/10.35912/jomabs.v1i1.1777

    Nadhifa, N., Haliah, H., & Nirwana, N. (2024). The The influence of competence, independence, and professionalism of government internal auditors on audit quality at the representative offices of the financial and development supervisory agency (BPKP). Journal of Multidisciplinary Academic Business Studies, 1(2), 155-166. doi:https://doi.org/10.35912/jomabs.v1i2.2102

    Ndugwa, R. P., & Omusula, C. K. (2025). Institutional Frameworks, Policies, and Land Data: Insights from Monitoring Land Governance and Tenure Security in the Context of Sustainable Development Goals in Kenya, Rwanda, Uganda, and Zambia. Land, 14(5), 960. doi:https://doi.org/10.3390/land14050960

    Noufé, T. (2023). Impact of land tenure security through customary law on agricultural productivity in Burkina Faso: Propensity score matching approaches. Land Use Policy, 134, 106907. doi:https://doi.org/10.1016/j.landusepol.2023.106907

    Nowak, M., Cotella, G., & ?leszy?ski, P. (2021). The Legal, Administrative, and Governance Frameworks of Spatial Policy, Planning, and Land Use: Interdependencies, Barriers, and Directions of Change. Land, 10(11), 1119. doi:https://doi.org/10.3390/land10111119

    Paccoud, A., Hesse, M., Becker, T., & Górczy?ska, M. (2022). Land and the housing affordability crisis: landowner and developer strategies in Luxembourg’s facilitative planning context. Housing Studies, 37(10), 1782-1799. doi:https://doi.org/10.1080/02673037.2021.1950647

    Pesaresi, M., Schiavina, M., Politis, P., Freire, S., Krasnod?bska, K., Uhl, J. H., . . . Kemper, T. (2024). Advances on the Global Human Settlement Layer by joint assessment of Earth Observation and population survey data. International Journal of Digital Earth, 17(1), 2390454. doi:https://doi.org/10.1080/17538947.2024.2390454

    Pratiwi, A., Khairunnisa, A. A., Ramadhandy, A. D., & Savitri, A. E. (2024). Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 107-117.

    Rizal, M. A. a., Fanggidae, R. E., & Neno, M. S. (2023). Pengaruh Kualitas Pelayanan terhadap Kepuasan Pengunjung: Studi pada Wisata Kuliner TPI Ikan Bakar Kelapa Lima. Jurnal Studi Perhotelan dan Pariwisata, 1(1), 41-51. doi:https://doi.org/10.35912/jspp.v1i1.2064

    Simatupang, K. P., & Wasesa, M. (2024). Determining the best alternative to build and operate a new coal crushing facilities: Analytical hierarchy process approach. Journal of Multidisciplinary Academic Business Studies, 2(1), 1-20. doi:https://doi.org/10.35912/jomabs.v2i1.2393

    Suyono, A., Nurhuda, N., & Sari, M. (2023). Peningkatan Literasi Keuangan dan Kepedulian Ekonomi Anak berbasis Pretend Play bagi Orang Tua. Studi Akuntansi, Keuangan, Dan Manajemen, 3(1), 9-17.

    Tabrani, M., Satriawan, B., & Indrawan, M. G. (2024). The effect of competency, education and training, workload on functional employee performance with work motivation as a variable intervening at regional government secretariat of the Riau Island Province. Journal of Multidisciplinary Academic Business Studies, 1(3), 207-220. doi:https://doi.org/10.35912/jomabs.v1i3.2398

    Tonnarelli, F., & Sophianos, S. (2025). Upgrading fit-for-purpose land administration systems: challenges and opportunities in Bosaso, Somalia. Survey Review, 57(404), 422-437. doi:https://doi.org/10.1080/00396265.2025.2455369

    van Leeuwen, M., Ansoms, A., Mushagalusa Mudinga, E., Nyenyezi Bisoka, A., Niyonkuru, R.-C., Shaw, J., & van der Haar, G. (2021). Promoting land tenure security for sustainable peace — lessons on the politics of transformation. Current Opinion in Environmental Sustainability, 49, 57-65. doi:https://doi.org/10.1016/j.cosust.2021.02.012

    Wentland, S. A., Ancona, Z. H., Bagstad, K. J., Boyd, J., Hass, J. L., Gindelsky, M., & Moulton, J. G. (2020). Accounting for land in the United States: Integrating physical land cover, land use, and monetary valuation. Ecosystem Services, 46, 101178. doi:https://doi.org/10.1016/j.ecoser.2020.101178

    Wulandari, C. E., Saladin, H., & Mulyani, A. (2024). Analysis of the effect of dividend policy and profitability on stock price. Journal of Multidisciplinary Academic Business Studies, 1(4), 237-243. doi:https://doi.org/10.35912/jomabs.v1i4.2306

    Zhang, Y., Li, Y., Luo, G., Bai, X., Huang, J., Tang, F., & Yu, M. (2022). Analysis of the Land Use Dynamics of Different Rural Settlement Types in the Karst Trough Valleys of Southwest China. Land, 11(9), 1572. doi:https://doi.org/10.3390/land11091572

  1. Adiningsih, N. S., & Setiawan, N. (2025). Pixel-based vs object-based remote sensing for linking land use change and land value zone. Results in Earth Sciences, 3, 100120. doi:https://doi.org/10.1016/j.rines.2025.100120
  2. Adugna, Y. N., & Gebreselassie, T. A. (2025). Modern cadastral systems and sustainable land management in secondary cities: a geospatial performance assessment from Bale Robe, Ethiopia. Scientific African, 29, e02931. doi:https://doi.org/10.1016/j.sciaf.2025.e02931
  3. Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-69. doi:https://doi.org/10.35912/jomabs.v1i1.1780
  4. Aliqulov, G., Aralov, M., & Nortoshov, A. (2023). Qishloq xo ‘jaligi xaritalarini yangilashda masofadan zondlash materiallaridan foydalanish. Research and education, 2(3), 49-56.
  5. Aliqulov, G. o. N., & Xolov, N. M. (2024). AHOLI YASHASH JOYLARIDA ISTIROHAT BOG ‘LARINI TASHKIL ETISH UCHUN YER TUZISH LOYIHALARINI ISHLAB CHIQISH. Research and education, 3(9), 29-35.
  6. Amin, S., Azijah, R. N., & Gunawan, F. R. (2025). Eksplorasi Senyawa Alami sebagai Lead Antikanker Payudara dengan Pendekatan In Silico. Jurnal Ilmu Medis Indonesia, 5(1), 63-74. doi:https://doi.org/10.35912/jimi.v5i1.4560
  7. Amin, S., Heryanto, P., Athaya, R., & Fitri, N. A. (2025). Perkembangan Terkini dalam Desain Obat Berbasis Kimia Medisinal. Jurnal Ilmu Medis Indonesia, 5(1), 41-48. doi:https://doi.org/10.35912/jimi.v5i1.4558
  8. Amin, S., Pujiyani, D., Rusiyana, N. P., & Azzahra, S. M. (2025). Evaluasi Potensi Antikanker Senyawa Daun Kelor melalui Kimia Medisinal. Jurnal Ilmu Medis Indonesia, 5(1), 23-30. doi:https://doi.org/10.35912/jimi.v5i1.4544
  9. Amin, S., Supriatna, G. T., Ardian, M. I., & Abdurrahman, M. I. (2025). Potensi Senyawa Turunan Terpenoid sebagai Agen Anti-Kanker. Jurnal Ilmu Medis Indonesia, 5(1), 1-9. doi:https://doi.org/10.35912/jimi.v5i1.4551
  10. Anthony, T., Shohan, A. A. A., Oludare, A., Alsulamy, S., Kafy, A. A., & Khedher, K. M. (2024). Spatial analysis of land cover changes for detecting environmental degradation and promoting sustainability. Kuwait Journal of Science, 51(2), 100197. doi:https://doi.org/10.1016/j.kjs.2024.100197
  11. Avezbayev, S., & Volkov, S. (2006). Yer tuzishning ilmiy asoslari. Darslik-T.:“IQTISOD-MOLIYA, 196.
  12. Azadi, H., Robinson, G., Barati, A. A., Goli, I., Moghaddam, S. M., Siamian, N., . . . Jane?ková, K. (2023). Smart Land Governance: Towards a Conceptual Framework. Land, 12(3), 600. doi:https://doi.org/10.3390/land12030600
  13. Bairwa, B., Sharma, R., Kundu, A., Sammen, S. S., Alshehri, F., Pande, C. B., . . . Salem, A. (2025). Predicting changes in land use and land cover using remote sensing and land change modeler. Frontiers in Environmental Science, Volume 13 - 2025. doi:https://doi.org/10.3389/fenvs.2025.1540140
  14. Bayuma, T. B., & Abebe, B. G. (2024). An investigation of the factors underlying informal settlement growth: The case of Burayu City, Ethiopia. Heliyon, 10(21), e39443. doi:https://doi.org/10.1016/j.heliyon.2024.e39443
  15. Biitir, S. B., Miller, A. W., & Musah, C. I. (2021). Land Administration Reforms: Institutional Design for Land Registration System in Ghana. Journal of Land and Rural Studies, 9(1), 7-34. doi:https://doi.org/10.1177/2321024920968326
  16. Bogdanov, V., Ryabov, Y., & Burlakova, M. (2017). Land Use Policy and Land Management in Estonia. Baltic Region, 9, 91-104. doi:https://doi.org/10.5922/2079-8555-2017-1-8
  17. Burns, A. F., Rajabifard, A., & Shojaei, D. (2023). Undertaking land administration reform: Is there a better way? Land Use Policy, 132, 106824. doi:https://doi.org/10.1016/j.landusepol.2023.106824
  18. Burns, A. F., Rajabifard, A., & Shojaei, D. (2025). Impact of Political Economy on Land Administration Reform. Land, 14(9), 1888. doi:https://doi.org/10.3390/land14091888
  19. Dabessa Iticha, M., & Han, J. (2025). The impact of land tenure security on agricultural productivity in Ethiopia: A meta-analysis. Sustainable Environment, 11(1), 2551990. doi:https://doi.org/10.1080/27658511.2025.2551990
  20. Debrunner, G., & Hartmann, T. (2020). Strategic use of land policy instruments for affordable housing – Coping with social challenges under scarce land conditions in Swiss cities. Land Use Policy, 99, 104993. doi:https://doi.org/10.1016/j.landusepol.2020.104993
  21. Jahani Chehrehbargh, F., Rajabifard, A., Atazadeh, B., & Steudler, D. (2024). Identifying global parameters for advancing Land Administration Systems. Land Use Policy, 136, 106973. doi:https://doi.org/10.1016/j.landusepol.2023.106973
  22. Karikari, I., Stillwell, J., & Carver, S. (2005). The application of GIS in the lands sector of a developing country: Challenges facing land administrators in Ghana. International Journal of Geographical Information Science, 19(3), 343-362. doi:https://doi.org/10.1080/13658810412331280149
  23. Koeva, M., Bennett, R., & Persello, C. (2022). Remote Sensing for Land Administration 2.0. Remote Sensing, 14(17), 4359. doi:https://doi.org/10.3390/rs14174359
  24. Leeonis, A. N., Ahmed, M. F., Mokhtar, M. B., Lim, C. K., & Halder, B. (2024). Challenges of Using a Geographic Information System (GIS) in Managing Flash Floods in Shah Alam, Malaysia. Sustainability, 16(17), 7528. doi:https://doi.org/10.3390/su16177528
  25. Liu, Y., Ke, X., Wu, W., Zhang, M., Fu, X., Li, J., . . . Zhou, X. (2022). Geospatial characterization of rural settlements and potential targets for revitalization by geoinformation technology. Sci Rep, 12(1), 8399. doi:https://doi.org/10.1038/s41598-022-12294-2
  26. Manurung, A. S. P., & Putro, U. S. (2024). Decision Analysis of ANH Gas Field Using Value Focused Thinking and AHP. Jurnal Bisnis dan Pemasaran Digital, 3(2), 155-173. doi:https://doi.org/10.35912/jbpd.v3i2.4516
  27. Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12. doi:https://doi.org/10.35912/jomabs.v1i1.1777
  28. Nadhifa, N., Haliah, H., & Nirwana, N. (2024). The The influence of competence, independence, and professionalism of government internal auditors on audit quality at the representative offices of the financial and development supervisory agency (BPKP). Journal of Multidisciplinary Academic Business Studies, 1(2), 155-166. doi:https://doi.org/10.35912/jomabs.v1i2.2102
  29. Ndugwa, R. P., & Omusula, C. K. (2025). Institutional Frameworks, Policies, and Land Data: Insights from Monitoring Land Governance and Tenure Security in the Context of Sustainable Development Goals in Kenya, Rwanda, Uganda, and Zambia. Land, 14(5), 960. doi:https://doi.org/10.3390/land14050960
  30. Noufé, T. (2023). Impact of land tenure security through customary law on agricultural productivity in Burkina Faso: Propensity score matching approaches. Land Use Policy, 134, 106907. doi:https://doi.org/10.1016/j.landusepol.2023.106907
  31. Nowak, M., Cotella, G., & ?leszy?ski, P. (2021). The Legal, Administrative, and Governance Frameworks of Spatial Policy, Planning, and Land Use: Interdependencies, Barriers, and Directions of Change. Land, 10(11), 1119. doi:https://doi.org/10.3390/land10111119
  32. Paccoud, A., Hesse, M., Becker, T., & Górczy?ska, M. (2022). Land and the housing affordability crisis: landowner and developer strategies in Luxembourg’s facilitative planning context. Housing Studies, 37(10), 1782-1799. doi:https://doi.org/10.1080/02673037.2021.1950647
  33. Pesaresi, M., Schiavina, M., Politis, P., Freire, S., Krasnod?bska, K., Uhl, J. H., . . . Kemper, T. (2024). Advances on the Global Human Settlement Layer by joint assessment of Earth Observation and population survey data. International Journal of Digital Earth, 17(1), 2390454. doi:https://doi.org/10.1080/17538947.2024.2390454
  34. Pratiwi, A., Khairunnisa, A. A., Ramadhandy, A. D., & Savitri, A. E. (2024). Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 107-117.
  35. Rizal, M. A. a., Fanggidae, R. E., & Neno, M. S. (2023). Pengaruh Kualitas Pelayanan terhadap Kepuasan Pengunjung: Studi pada Wisata Kuliner TPI Ikan Bakar Kelapa Lima. Jurnal Studi Perhotelan dan Pariwisata, 1(1), 41-51. doi:https://doi.org/10.35912/jspp.v1i1.2064
  36. Simatupang, K. P., & Wasesa, M. (2024). Determining the best alternative to build and operate a new coal crushing facilities: Analytical hierarchy process approach. Journal of Multidisciplinary Academic Business Studies, 2(1), 1-20. doi:https://doi.org/10.35912/jomabs.v2i1.2393
  37. Suyono, A., Nurhuda, N., & Sari, M. (2023). Peningkatan Literasi Keuangan dan Kepedulian Ekonomi Anak berbasis Pretend Play bagi Orang Tua. Studi Akuntansi, Keuangan, Dan Manajemen, 3(1), 9-17.
  38. Tabrani, M., Satriawan, B., & Indrawan, M. G. (2024). The effect of competency, education and training, workload on functional employee performance with work motivation as a variable intervening at regional government secretariat of the Riau Island Province. Journal of Multidisciplinary Academic Business Studies, 1(3), 207-220. doi:https://doi.org/10.35912/jomabs.v1i3.2398
  39. Tonnarelli, F., & Sophianos, S. (2025). Upgrading fit-for-purpose land administration systems: challenges and opportunities in Bosaso, Somalia. Survey Review, 57(404), 422-437. doi:https://doi.org/10.1080/00396265.2025.2455369
  40. van Leeuwen, M., Ansoms, A., Mushagalusa Mudinga, E., Nyenyezi Bisoka, A., Niyonkuru, R.-C., Shaw, J., & van der Haar, G. (2021). Promoting land tenure security for sustainable peace — lessons on the politics of transformation. Current Opinion in Environmental Sustainability, 49, 57-65. doi:https://doi.org/10.1016/j.cosust.2021.02.012
  41. Wentland, S. A., Ancona, Z. H., Bagstad, K. J., Boyd, J., Hass, J. L., Gindelsky, M., & Moulton, J. G. (2020). Accounting for land in the United States: Integrating physical land cover, land use, and monetary valuation. Ecosystem Services, 46, 101178. doi:https://doi.org/10.1016/j.ecoser.2020.101178
  42. Wulandari, C. E., Saladin, H., & Mulyani, A. (2024). Analysis of the effect of dividend policy and profitability on stock price. Journal of Multidisciplinary Academic Business Studies, 1(4), 237-243. doi:https://doi.org/10.35912/jomabs.v1i4.2306
  43. Zhang, Y., Li, Y., Luo, G., Bai, X., Huang, J., Tang, F., & Yu, M. (2022). Analysis of the Land Use Dynamics of Different Rural Settlement Types in the Karst Trough Valleys of Southwest China. Land, 11(9), 1572. doi:https://doi.org/10.3390/land11091572