Six aspects define a village ecotourism budget policy: why the money is managed, where it comes from, how it is managed, how it is allocated, who has the authority, and which principles bind the decision.
The mind map below can be read as a native tree; the documentation team can also upload the original visual and it replaces the tree with a zoomable image.
Kerangka kebijakan anggaran ekowisata#
A. Tujuan pengelolaan anggaran#
- Konservasi ekosistem — perlindungan mangrove, rehabilitasi habitat, monitoring lingkungan
- Pemberdayaan masyarakat — keterlibatan warga, peningkatan kapasitas, distribusi manfaat
- Keberlanjutan ekonomi — pendapatan wisata, kemandirian pengelola, keberlanjutan usaha
B. Sumber pendapatan#
- Pendapatan wisata — tiket masuk, paket ekowisata, jasa pemandu
- Pendapatan fasilitas — penyewaan fasilitas, layanan wisata
- Kemitraan — kerja sama usaha, sponsor, hibah, CSR
- Sumber lain yang sah — kontribusi pihak ketiga, pendanaan sesuai ketentuan
C. Sistem pengelolaan anggaran#
- 1 Identifikasi pendapatan · 2 Perencanaan dan RKAT · 3 Pengesahan forum berwenang
- 4 Pelaksanaan anggaran · 5 Pengawasan dan pelaporan · 6 Evaluasi dan perbaikan
D. Kebijakan alokasi dana#
- Hasil diskusi Sugian 40/30/15/15
- Hasil diskusi Seruni Mumbul 40/20/20/20
- Rancangan pembanding 30/25/15/10/10/5/5 (illustrative)
E. Tata kelola dan kewenangan#
- Forum Musyawarah — keputusan tertinggi
- Ketua Pengelola — pelaksana
- Bendahara — pencatatan dan pelaporan
- Koordinator Program — kegiatan
- Tim Pengawas — pemeriksaan
F. Prinsip kebijakan#
- Transparansi · Akuntabilitas · Partisipasi
- Efisiensi · Keadilan
- Keberlanjutan ekologis, sosial dan ekonomi
A framework for discussion. Roles in section E follow the proposed structure and must be adjusted to the actual SK and institutional form.
B. Sumber pendapatan dan perlakuan akuntansinya#
| Sumber | Klasifikasi | Perlakuan |
|---|---|---|
| Tiket masuk, paket, jasa pemandu | Pendapatan usaha | Pendapatan organisasi; dapat didistribusikan setelah biaya dan kewajiban |
| Penyewaan fasilitas, layanan wisata | Pendapatan usaha | Sama seperti di atas |
| Kerja sama UMKM | Pendapatan usaha (bagian organisasi) | Hanya bagian yang menjadi hak organisasi berdasarkan transaksi atau perjanjian |
| Sponsor dan CSR | Hibah / kemitraan | Sesuai perjanjian pemberi; dapat terikat tujuan |
| Hibah terikat | Dana terikat | Bukan pendapatan bebas; tidak boleh didistribusikan |
| Penyertaan modal desa | Modal | Bukan pendapatan; mempengaruhi neraca, bukan surplus |
| Pinjaman | Kewajiban | Harus dibayar kembali; tidak boleh dialokasikan sebagai manfaat |
| Bantuan pemerintah | Hibah / bantuan | Sesuai ketentuan dan laporan penggunaan |
Revenue, restricted funding, capital and debt must never be pooled into one distributable figure.
C. Sistem pengelolaan anggaran#
-
1
Identifikasi pendapatan#
What actually comes in, by source and by certainty.
-
2
Perencanaan dan penyusunan RKAT#
The annual work plan and budget, built from activities and their costs.
-
3
Pengesahan melalui forum berwenang#
The decision that makes the budget binding — recorded, dated, signed.
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4
Pelaksanaan anggaran#
Spending against the approved lines, with a receipt for every payment.
-
5
Pengawasan dan pelaporan#
Monthly statement, periodic check, correction where needed.
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6
Evaluasi dan perbaikan#
What the numbers say, and the revision that follows.
Six stages. A budget that skips stage 3 has no authority; one that skips stage 5 has no accountability.
Supporting documents & downloads
One page can carry several PDF attachments. Until the documentation team uploads them, this section says so instead of offering an empty download.
Supporting documents will be available after publication.
Sources & references
Workshop discussion, Lokakarya SOP Ekowisata, 16–18 Oktober 2026 (group work, Sugian and Seruni Mumbul).
Editorial status: Proposed framework.
Related content
Financial Governance Overview
How income is generated, recorded, allocated and reported in the two mangrove destinations
The entry point to the financial module: the policy logic, the two workshop proposals, the comparison framework and the route to a decided policy.
ReadSugian Financial Policy — Workshop Aspirations & Policy Assessment
Ekowisata Mangrove Sugian · 40 / 30 / 15 / 15 as recorded in the workshop group work
Original workshop proposal: 40% management, 30% conservation & operations, 15% partners, 15% PADes — not approved, with a policy assessment of each line.
ReadSeruni Mumbul Financial Policy — Workshop Aspirations & Policy Assessment
Ekowisata Mangrove Denda Seruni · 40 / 20 / 20 / 20 as recorded in the workshop group work
Original workshop proposal: 40% management, 20% operations, 20% maintenance, 20% PADes — not approved, with a policy assessment of each line.
Read