Socio-Economic Resilience of Cultural Heritage Keepers: Community Empowerment through Green Accounting and MBKM Framework at Cibalay Megalithic Site, Bogor, Indonesia

Abstract

This study presents the results of a community service program focusing on the empowerment of cultural heritage keepers (Kelompok Sadar Wisata/Pokdarwis) at the Cibalay Megalithic Site in Tenjolaya, Bogor, Indonesia. The program integrated training in historical tourism asset management, basic accounting, and digital ecosystem platforms, complemented by the introduction of green accounting practices. Using a participatory action research (PAR) approach, the program was conducted over six months, involving workshops, multi-stakeholder mentoring, and eco-tourism marketing campaigns. Findings indicate that 85% of site keepers successfully managed admission cash flows independently, 75% adopted basic bookkeeping practices, and 60% expanded tourist visitation through localized social media strategies. Average additional communal or household income for the keepers ranged from Rp 600,000 to Rp 900,000 per month. Moreover, the introduction of green accounting successfully reframed environmental conservation expenditures such as stone-moss maintenance and bio-degradable waste systems as long-term assets rather than direct losses. The program heavily contributes to institutional performance indicators under the Merdeka Belajar Kampus Merdeka (MBKM) framework, notably IKU 3 (lecturer engagement outside campus) and IKU 6 (collaborative multi-sectoral projects).