Workshop report portal · 16–18 October 2026 · Aston Inn Mataram
MARVEL – Wahana Visi Indonesia Admin
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Generated Income Management

Generated Income & Revenue Management

From visitor payment to distributable surplus — and what may never be distributed

Proposed frameworkUpdated 31 Oct 2026

Income management is the chain between a visitor paying and the village benefiting. Each link narrows what is actually available — and the last link is the only one that may be allocated.

Six terms that are constantly confused

Gross revenue is what visitors pay. Direct costs are what it costs to deliver that service (guide, boat, fuel). Operating expenses keep the destination open (administration, cleaning, coordination). Restricted funding is a grant with a purpose attached and is not free revenue. Distributable surplus is what remains after costs, obligations and approved reserves. Benefit distribution is the allocation of that surplus according to a decided policy.

The chain#

Revenue to reporting#

  1. 1
    Revenue collectionVisitor pays at the gate or by transfer
  2. 2
    Transaction recordingNumbered receipt issued the same day
  3. 3
    Revenue classificationTrading income, restricted grant, capital or debt — never pooled
  4. 4
    Direct service costsGuide, boat, fuel for the service delivered
  5. 5
    Operating expensesAdministration, cleaning, coordination, utilities
  6. 6
    Applicable obligationsTaxes, fees and obligations that apply
  7. 7
    Approved reservesMaintenance and risk reserve set aside before allocation
  8. 8
    Distributable surplusWhat remains, and the only amount that may be allocated
  9. 9
    Approved benefit allocationApplied according to the decided policy
  10. 10
    Financial reportingMonthly statement, posted for the community
  11. 11
    Monitoring & evaluationReviewed against the RKAT and corrected
Distributable surplus 
Distributable surplus =
  Total revenue
  − Direct service costs
  − Operating expenses
  − Applicable obligations
  − Approved reserves

If the result is negative there is a deficit: nothing is distributed and the shortfall is reported. If it is zero, there is no distribution.

What may and may not be distributed#

ItemMay be distributed?Reason
Trading income after costs, obligations and reservesYesThe only distributable pool
Restricted grantNoThe funder attached a purpose; distribution would breach it
Village capital contributionNoIt is capital, not income
Loan proceedsNoIt is a liability and must be repaid
Donation with a stated purposeNoRestricted unless the donor allows otherwise, in writing
Refundable visitor depositNoIt belongs to the visitor until the transaction closes

A single pooled figure with no classification is the most common cause of a distribution that cannot be defended.

Revenue and cost data not yet available

No actual revenue, cost, visitor number or surplus figure is published on this page. The villages have not yet adopted the four core records, so the numbers do not exist in a verifiable form. The simulator on the next page lets you test a figure without publishing one.

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.

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