Community Service Engagement Accounting Study Program Telkom University: Building Governance Through Homestay Management in Kamojang Village-Bandung Regency
Kamojang Laksana Village, Ibun District, Bandung Regency is a potential tourist destination, including Kamojang Crater, Geothermal Tourism, Ciharus Lake, Manuk Crater, and Eagle Conservation which is an educational tour. Hill Bridge is an icon of the Kamojang tourist area. The existence of homestays in Kamojang since 2018 is a means for tourists to take advantage of tourist destinations for more than a day and can revive the village economy, with the development of supporting businesses, such as restaurants, traditional food businesses, souvenirs, and traditional arts.
Homestays in Kamojang are managed directly by the owners. The homestay managers need to acquire knowledge about managing their business, such as determining homestay rates, financial accounting for homestays, service quality, and the need to form a management association to run a healthy and developing business.
The Lecturer Team of the S1-Accounting Study Program, Faculty of Economics and Business, Telkom University, namely Dr. Majidah, SE., MSi, and Dr. Cahyaningsih, SE., MSi., Ak., CA. implementing a mentoring program for homestay managers in Kamojang Village, as target partners since 2020. The Mentoring Program is a Community Service Engagement (CSE) Program, an internal grant program from the Directorate of Research and Community Service (PPM) of Telkom University.
This multi-year program is entering its second year. One of the implementations of the 2nd year of the CSE program is to initiate the formation of the Kamojang homestay management community. This CSE program is also an internalization of the Independent Learning Campus Merdeka (MBKM), namely in Mentoring Homestay Managers involving students to assist in the preparation of homestay manager profiles, associations’ articles of association and bylaws, preparation of organizational structures, and job descriptions.
Students also help determine operational costs that are useful for determining homestay rental rates. This CSE program provides benefits for homestay managers and students. First, the benefits for homestay managers are:
- Being able to determine monthly operational costs
- Being able to determine homestay rental rates
- Being able to implement homestay governance through associations to realize healthy business management and competition
Second, the benefits for students are:
- Being able to understand the characteristics and business processes of a homestay business
- Being able to identify and implement a cost structure to determine operational costs and homestay rates
- Being able to understand and implement homestay business governance