Economic Digitalization of Tourism Village in The New Normal Era (Case Study in Pipitan Tourism Village)

The purpose of this community service is to provide appropriate technology in the form of an official website, training in the preparation of interesting social media content for marketing, as well as training in making digital-based financial reports in Pipitan Tourism Village, Serang City. Pipitan Tourism Village is a Tourism Village that was formed in 2019 with the establishment decision letter number 821/25 of 2020 concerning the Designation of Pipitan Tourism Village from the Serang City tourism office. However, the COVID-19 pandemic has made this tourist village empty of visitors. For this reason, in the new normal, a strategy is needed on how to bring back tourist visits to Pipitan Tourism Village, including through digital marketing, namely through the official website which is currently not owned. The second strategy is to rearrange the content on social media to make it more interesting so that it can have a selling value. In addition, the recording of financial reports conducted by Pokdarwis is also still simple and done manually and not in accordance with the ETAB standard, so training is needed on how to prepare financial reports that comply with ETAB standards and are digitally based..


Introduction
The concept of community-based tourism or Community Based Tourism, abbreviated as CBT, is a concept of developing a tourist destination through empowering local communities. Where the community takes part in the planning, management and expression of opinions (Goodwin dan Santili, 2009). Community Based Tourism (CBT) is tourism that takes into account environmental, social and cultural sustainability aspects. CBT is a tool for community development and environmental conservation or in other words, CBT is a tool for sustainable tourism development (Suansri, 2003).
One of the representations of community-based tourism development is the Tourism Village. Where the concept of tourism development is still a hot topic of discussion in the media, as well as being the themes of research and community service both among non-governmental organizations and universities. As one of the synergies of government programs, in this case the Ministry of Tourism, which is associated with the role of universities in community empowerment programs. The program launched by the government in tourism activities in rural areas by developing tourist villages as a program that is able to accelerate economic, social, cultural and environmental growth in accelerating growth in rural areas. A tourist village is a form of integration between attractions, accommodation and supporting facilities that are presented in a structure of community life that is integrated with applicable procedures and traditions. (Nuryanti, Wiendu. 1993: 2.) Tourism villages were formed to empower the community to be able to act as direct actors in an effort to increase readiness and concern in addressing tourism potential or tourist attraction locations in the community area and have awareness of opportunities and readiness to capture the benefits that can be developed from tourism activities to improve economic prosperity. Tourism villages are never separated from marketing and financial management both conventionally or digitally.
Digital marketing can help a lot of tourism actors, especially tourist villages in marketing the tourist village. A long with changes in people's behavior that uses the 'internet' more, the internet media is an effective medium in marketing tourism services. Given that not all rural communities are familiar with digital marketing, it is necessary to empower the community to develop their tourist villages through digital marketing management activities.
The Pipitan Tourism Village is located in Pipitan Village, Walantaka District, Serang City. Currently, Pipitan Tourism Village has an establishment decree number 821/25 of 2020 concerning the Determination of Pipitan Tourism Village from the Serang City tourism office. In this current time, Pipitan Tourism Village does not yet have an official website. In fact, official websites for tourist villages can provide complete information that can be accessed from anywhere and anywhere. In addition, the official website can also be used as a two-way communication tool and even as a vehicle for product transactions. In the new normal period, the presence of a website in a tourist village is very necessary, one of which is as a promotional media and providing information to people who will visit.
In addition, from the internal side of Pokdarwis, the preparation of periodic financial reports is currently only done manually and as is, and is not in accordance with the ETAB standard. So it is necessary to make efforts to improve social media to make it more interesting, informative, and encourage visitor interest to travel as well as training in the preparation of standardized financial reports based on digital applications. https://equatorscience.com/index.php/move

Implementation Method
The event was held from June to October 2022 at the Pipitan Tourism Village meeting hall, Walantaka sub-district, Serang city, Banten. In the method of explanation, the author explains how to make financial reports in accordance with ETAB standards and provides an overview of the importance of social media in the form of Instagram and Facebook and YouTube. In addition, this community service also due website training to the web admin off Pipitan Tourism Village.
The research method used is descriptive. Descriptive research is one type of research whose purpose is to present a complete picture/exploration and clarification of a phenomenon or social reality.

Result and Discussion
Some of the activities that have been carried out in this community service activity include training in making digital financial reports for tourist villages. This activity was held on June 25, 2022 at the Pipitan Tourism village meeting hall by presenting the resource person, Mrs. Anita Widiastuti with a total of thirteen participants consisting of pokdarwis in Pipitan tourism village and village officials in Pipitan village. The material presented by the speakers to the participants included the introduction of the MSME application to the Pipitan Tourism Village Pokdarwis and introducing financial reports that comply with ETAB standards. Through this application, participants are taught to input financial transactions that have been carried out during the past month and how to process them into financial statements in the form of balance sheets and profit/loss reports. The basic thing that must be considered in making financial reports in accordance with ETAB standards is to understand the basic concepts of accounting. The basic concepts of accounting are the basic things that constitute accounting information. The basic concepts of accounting are needed to learn how to manage financial data in an organization or company, with these basic concepts the processing of financial data can be guaranteed properly. Berikut adalah konsep-konsep akuntansi: 1.

Business Entity Concept
The Business Entity Concept is a basic assumption of financial accounting, because this concept limits economic data in the accounting system to data directly related to business activities. In other words, a business is seen as a separate entity from its owners, creditors or other stakeholders For example, a sole proprietorship accountant would record business activities only, not the owner's personal assets or debt activities. In principle, accounting cannot be used by businesses that mix their assets with the owner's property.

Responsibilities and Roles of Financial Statements
Financial statements reflect business activities because financial statements are prepared to report financing and investing activities in a period and to summarize operating activities during the previous period seen from the balance sheet, income statement, statement of shareholder equity, and cash flows that cause business activities to occur in the financial statements.
The roles of financial reports are, Accountability, Management,Transparency and Performance Evaluation.

3.
Financial Report Quality High quality financial reports are needed to keep the economy efficient and grow sustainably. It is important for every entity, in the private and public sectors to maintain more accountability and transparency in terms of financial reporting.
Quality of financial reports is the presentation of financial statements that have criteria, among others, Unqualified, Fair with Exceptions, Not Giving Opinions and Unfair.

4.
Types of Financial Report According to Financial Accounting Standards, there are 5 types of financial reports, including :Profit/Loss Statement, Changes in Capital Report, Balance Sheet, Cash Flow Statement, Notes to Financial Statements

5.
Basic Accounting Equations The basic accounting equation is a calculation that can project the wealth, debt and capital owned by a company. As already known, balance or balance between income and expenditure is a basic principle of accounting. Thus, there needs to be a balance between assets owned by the company and obligations. The balance of numbers on both sides needs to be analyzed more deeply with the basic accounting equation.
The basic accounting equation is important for companies because it provides various benefits. Below, some of the uses of these equations for companies: Source of Records, References in Checking Balances, Balance Correction Tool.

Basic Accounting Equation Formula
Basic Concept Asset = Capital Asset = Debts + Capital Asset = Debts + Capital + Income -Load Or Asset + Load = Debts + Capital + Income The appearance of the accounting application taught in the training at the https://equatorscience.com/index.php/move Pipitan Tourism Village is as follows: The following is a display of the output generated from processing data using the ETAB accounting application.

Figure 4. Excel Report Export
The second activity that has been carried out is training on the management of tourism village social media as a promotional media. This activity was carried out on June 27, 2022 with the resource person Ridwan Maulan as an IT expert. Participants who attended this activity amounted to thirteen people consisting of pokdarwis from Pipitan tourism village and village officials from Pipitan village. In this activity, the resource persons explained the importance of social media in the form of Instagram and Facebook as well as Youtube as promotional media for Pipitan Tourism Village. The resource persons provide teaching ranging from how to create an email, to registering on the social media and how to operate it.
In this activity, the resource persons also provided training on how to make good videos using mobile phones and explained the importance of making podcasts as one of the content on Youtube and social media Facebook and Instagram as promotional media for Pipitan Tourism Village..
To optimize marketing through social media, additional skills are needed on how to create attractive digital content, including the creation of teaser videos and podcasts that tell about the experiences of tourists when doing activities in the Pipitan tourist village.
For this reason, training is needed on how to create interesting and quality podcasts, the materials that need to be learned include 1. Understanding podcasts includes understanding, history, advantages and disadvantages, format, duration, composition, and platform. 2. Podcasting skills are not much different from general speaking skills, including radio broadcasting techniques, public speaking, and oral communication in general. 3. Mastery of podcast tools is also necessary for smooth podcast creation It is hoped that after the podcast training, Pokdarwis can master vocal techniques, compose scripts and convey scripts naturally when doing podcast activities so that potential tourists who listen to podcasts feel convinced to visit the Pipitan tourist village.
The third activity that has been carried out is training on the creation and operation of a tourism village website as a promotional media. This activity was carried out on October 12, 2022 with the resource person Miftahul Ihsan as an IT expert. The participants who attended this activity amounted to twenty people consisting of pokdarwis of Pipitan tourism village and village officials of Pipitan village. In this activity, the resource persons explained about how to operate and create a website so that it has an attractive appearance and has information needed by potential visitors to Kampung Wisata.
Website marketing is the process of using internet to market your business. This effort includes the use of social media, search engines, blogging, video, and email. Website marketing carries your message across the wide web. With so many people using the internet on a daily basis, there is a great opportunity to showcase your product or service to people who need or want it. Website marketing has many forms. Advertising banners, email promotions and social media posts are three things you may have heard or seen while surfing the internet. These three, and many more, are forms of application of website marketing. The benefits of website marketing include: Cost-effective, Can determine audience segmentation, Build customer relationships and Easy to edit.
Steps in Optimizing Website Marketing Strategy: firstly Review your website design, secondly Search Engine Optimization and thirdly Optimize your website for social media. The views shown on the Pipitan tourist village website are as follows: Home, About Us, Tour Packages, Contacts and Achievements.

Conclusion
The conclusion of this community service activity is that Pipitan Tourism Village has interesting and informative social media to the public so that it can be known more widely and is interested in visiting Pipitan Tourism Village. The hope is that after having social media and digital-based financial reports, after the Covid-19 pandemic ends, many tourists who return to visit the Pipitan Tourism Village both from local, national and international tourists and the Pipitan village pokdarwis can have good and ETAB standard financial reports.