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Article Details

Vol. 7 No. 4 (2026): March

Sustainable Financial Strategies in the Management of BUMDes Ponggok Ecotourism (Case Study of the Village with the Highest Income in Klaten)

https://doi.org/10.35912/ijfam.v7i4.3455

Abstract

Purpose: This study aims to analyze the sustainable financial strategies of BUMDes Ponggok, reveal the factors supporting its success, and formulate a financial model that can be replicated by other BUMDes.

Research Methodology: This study uses a qualitative method supported by quantitative data and an exploratory case study approach. The main stages of the research are as follows: (1) identification and collection of data through in-depth interviews with BUMDes managers, village officials, and local communities; (2) data processing and analysis through interview transcription, data coding, and thematic analysis; (3) data validation through data triangulation techniques from various sources; and (4) presentation and drawing of conclusions to answer the research questions.

Results: The analysis shows that BUMDes Ponggok’s sustainable financial strategy is formed from a combination of sound financial planning, operational efficiency, transparency in reporting, utilization of digital technology, and risk management. This approach is in line with the principles of sustainable finance, which emphasize a balance between economic profit, environmental sustainability, and community welfare.

Conclusions: This study is limited to the case of BUMDes Ponggok; therefore, the results are contextual. However, the resulting sustainable financial strategy model can still be used as a starting point for other BUMDes with adjustments based on local conditions.

Limitations: This study focuses only on BUMDes Ponggok; therefore, the findings are contextual, although the model is adaptable to other settings.

Contributions: This study enriches the financial and ecotourism management literature and offers a practical reference for village enterprises in developing businesses based on local potential.

Keywords

BUMDes Ponggok Ecotourism Financial Strategy Sustainable Finance Village Management

How to Cite

A.R., R., Mulasih, S., Nur Hidayanti, F., Aldi Dermawan, M., & Nurdin, M. (2026). Sustainable Financial Strategies in the Management of BUMDes Ponggok Ecotourism (Case Study of the Village with the Highest Income in Klaten). International Journal of Financial, Accounting, and Management, 7(4), 593–608. https://doi.org/10.35912/ijfam.v7i4.3455

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Authors

1 . Rasmawati A.R.
STIE Ganesha Jakarta, Jakarta, Indonesia
2 . Siti Mulasih
STIE Ganesha Jakarta, Jakarta, Indonesia
3 . Fitry Nur Hidayanti
STIE Ganesha Jakarta, Jakarta, Indonesia
4 . Mukhlis Aldi Dermawan
STIE Ganesha Jakarta, Jakarta, Indonesia
5 . Muhammad Nurdin
STIE Ganesha Jakarta, Jakarta, Indonesia

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Vol. 7 No. 4 (2026): March
Section: Articles
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