Financial Governance and Accountability of Tourism Villages in Indonesia: A Systematic Literature Review and Bibliometric Analysis
DOI:
https://doi.org/10.38035/gijea.v4i3.1194Keywords:
Financial Governance, Accountability, Tourism Villages, Systematic Literature Review, Bibliometric AnalysisAbstract
Financial governance and accountability play a crucial role in ensuring the sustainability of tourism villages in Indonesia by promoting transparency, efficient financial management, and community participation. However, existing studies remain fragmented and predominantly focus on individual case studies, limiting a comprehensive understanding of this research field. This study aims to systematically review and map the scientific development of financial governance and accountability in Indonesian tourism villages by integrating a Systematic Literature Review (SLR) with bibliometric analysis. Literature was collected from the Scopus database following the PRISMA 2020 guidelines, while bibliometric mapping was conducted using Bibliometrix and VOSviewer to examine publication trends, collaboration patterns, citation structures, and thematic evolution. The findings reveal a steady increase in research over the past decade, reflecting growing scholarly attention to governance and sustainable rural tourism. Nevertheless, the literature remains multidisciplinary and conceptually fragmented. Transparency, accountability, community participation, institutional capacity, and good governance emerge as the dominant themes, whereas digital financial governance, internal auditing, financial risk management, and performance measurement remain underexplored. This study contributes by providing an integrated overview of the intellectual landscape and identifying research gaps that may guide future studies and support evidence-based policy for sustainable tourism village governance.
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Copyright (c) 2026 Rieke Sri Rizki Asti Karini, Khairul Fajri, Sharon Christine Yumaningsih, Heni Novia Fitri
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