The TIMUR Model: Islamic Communication-Based Budget Policy Governance in Village-Owned Tourism Enterprises
Abstract
Abstrak
Transformasi tata kelola pembangunan desa melalui penguatan Badan Usaha Milik Desa (BUMDes) sektor pariwisata membutuhkan model komunikasi kebijakan yang mampu menjembatani kepentingan pemerintah, pengelola usaha desa, dan masyarakat. Permasalahan utama dalam pengelolaan BUMDes pariwisata tidak hanya berkaitan dengan keterbatasan sumber daya, tetapi juga dipengaruhi oleh lemahnya transparansi, partisipasi, koordinasi, dan mekanisme komunikasi dalam proses politik anggaran. Penelitian ini bertujuan untuk menganalisis proses komunikasi kebijakan politik anggaran, mengidentifikasi hambatan dan tantangan tata kelola BUMDes sektor pariwisata, serta merumuskan model komunikasi kebijakan berbasis nilai Islam. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus pada BUMDes sektor pariwisata di Provinsi Sumatera Utara. Data penelitian diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis secara interaktif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa komunikasi kebijakan politik anggaran berlangsung melalui proses identifikasi kebutuhan, penyampaian aspirasi, koordinasi, musyawarah, penetapan prioritas, implementasi, dan evaluasi yang melibatkan berbagai pemangku kepentingan. Penelitian ini menghasilkan Model TIMUR (Transparansi, Inklusivitas, Musyawarah, Umpan Balik, dan Resposibility) sebagai model komunikasi kebijakan yang mengintegrasikan prinsip transparansi, keterbukaan, musyawarah, umpan balik, dan tanggung jawab dengan nilai komunikasi Islam berupa ṣidq, tabayyun, syūrā, ‘adl, amānah, dan maslahah. Model ini menawarkan pendekatan baru dalam penguatan tata kelola BUMDes pariwisata yang partisipatif, akuntabel, dan berorientasi pada keberlanjutan pembangunan masyarakat desa
Kata Kunci: Model TIMUR; Komunikasi Kebijakan; Politik Anggaran; BUMDes; Komunikasi Islam.
Abstract
The transformation of village development governance through strengthening Village-Owned Enterprises (BUMDes) in the tourism sector requires a policy communication model capable of bridging the interests of local governments, village enterprises, and communities. The main challenges in managing tourism-based BUMDes are not merely related to limited resources but also involve issues of transparency, participation, coordination, and communication mechanisms within the budgetary policy process. This study aims to analyze the communication process of budget policy, identify governance barriers and challenges in tourism-based BUMDes, and formulate an Islamic value-based communication model. Employing a qualitative approach with a case study design, this research was conducted on tourism-sector BUMDes in North Sumatra Province. Data were collected through in-depth interviews, observation, and documentation, and analyzed using an interactive analysis approach involving data reduction, data display, and conclusion drawing. The findings reveal that budget policy communication occurs through a series of processes, including needs identification, aspiration articulation, coordination, deliberation, priority setting, implementation, and evaluation involving multiple stakeholders. This study proposes the TIMUR Model (Transparansi, Inklusivitas, Musyawarah, Umpan Balik, dan Resposibility) as a novel communication governance framework that integrates participatory budget communication principles with Islamic communication values, including ṣidq (truthfulness), tabayyun (verification), syūrā (deliberation), ‘adl (justice), amānah (trustworthiness), and maslahah (public benefit). The TIMUR Model provides a new perspective for strengthening transparent, accountable, participatory, and sustainable governance of village-owned tourism enterprises.
Keywords: TIMUR Model; Policy Communication; Budget Politics; Village-Owned Enterprises; Islamic Communication.
References
BIBLIOGRAPHY
Abidin, A. A., & Murtadlo, M. A. (2020). Curriculum development of multicultural-based Islamic education as an effort to weave religious moderation values in Indonesia. International Journal of Islamic Education, Research and Multiculturalism, 2(1), 29–46. https://doi.org/10.47006/ijierm.v2i1.30
Abduh, A., Samad, S., & Rosmaladewi, R. (2022). A Meta-Analysis of Language Policy on Bilingual Education in Indonesian Universities: Implication for Multicultural Education and Internationalization. International Journal of Language Education, 6(2), 210. https://doi.org/10.26858/ijole.v6i2.35072
Aderibigbe, S. A., Idriz, M., Alzouebi, K., AlOthman, H., Hamdi, W. B., & Companioni, A. A. (2023). Fostering tolerance and respect for diversity through the fundamentals of Islamic education. Religions, 14(2), 212. https://doi.org/10.3390/rel14020212
Anggraini, A. Dwi and S. Aji Imawan, (2026). "Analisis Collaborative Governance Dalam Pengembangan Desa Wisata Di Desa Rahtawu Kecamatan Gebog Kabupaten Kudus," Journal of Management and Public Policy, vol. 15, no. 2, pp. 645-660, https://doi.org/10.14710/ jmpp.v15i2.56905
Alkouatli, C., Memon, N., Chown, D., & Sai, Y. (2023). Something more beautiful: Educational and epistemic integrations beyond inequities in Muslim-minority contexts. Journal for Multicultural Education, 17(4), 406–418. https://doi.org/10.1108/JME-05-2022-0062
Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4), 543–571. https://doi.org/10.1093/jopart/mum032 (DOI)
Bramwell, B., & Lane, B. (2011). Critical research on the governance of tourism and sustainability. Journal of Sustainable Tourism, 19(4–5), 411–421. https://doi.org/10.1080/09669582.2011.580586
Emerson, K., Nabatchi, T., & Balogh, S. (2012). An integrative framework for collaborative governance. Journal of Public Administration Research and Theory, 22(1), 1–29. https://doi.org/10.1093/jopart/ mur011
Fausi, A. F. (2020). Implementing multicultural values of students through religious culture in elementary school Islamic global school Malang City. International Journal of Islamic Education, Research and Multiculturalism, 2(1), 62–79. https://doi.org/10.47006/ijierm.v2i1.32
Fatmawati. (2022). Multicultural education in the concept of the philosophy of Islamic education. ETDC: Indonesian Journal of Research and Educational Review, 1(3), 305–315. https://doi.org/10.51574/ ijrer.v1i3.437
Firmansyah, F. (2020). Pengembangan kurikulum pendidikan agama Islam berbasis multikultural. Anthropos: Jurnal Antropologi Sosial dan Budaya, 5(2), 164–173. https://doi.org/10.24114/antro.v5i2.14384
Fatikasari, R., & Hadi Mustofa, R. (2025). Governance of Village Asset Management in Supporting the Development of a Successful Tourism Village: A Case Study of Wunut Village, Klaten Regency. Journal of Governance and Social Policy, 6(2), 633–653. https://doi.org/10.24815/ gaspol.v6i2.45
Hasrat Efendi Samosir. (2023). Multicultural Political Communication (Case Study of Political Communication Bulan Bintang Party in North Sumatra Province). International Journal of Islamic Education, Research and Multiculturalism (IJIERM), 5(1), 23–48. https://doi.org/10.47006/ ijierm.v5i1.196
Hidayah, N. Nur and Imawan, S. Aji "Collaborative Governance Dalam Pengembangan Desa Wisata Bantaragung Kabupaten Majalengka," Journal of Management and Public Policy, vol. 15, no. 2, pp. 835-846, Apr. 2026. https://doi.org/10.14710/jmpp.v15i2.56945
Howlett, M., Ramesh, M., & Perl, A. (2009). Studying public policy: Policy cycles and policy subsystems (3rd ed.). Oxford University Press.
Ibnu, N., Iswantir, I., & Zulmuqim, M. (2022). Islamic boarding school reform and multicultural education. LITERATUS, 4(1), 381–390. https://doi.org/10.37010/lit.v4i1.755
Jamaluddin, Abdullah Acim, S., & Muhtar, F. (2023). Multicultural values in PAI learning and their implications for students’ tolerant attitudes. Jurnal Pendidikan IPS, 13(2), 243–252. https://doi.org/10.37630/jpi.v13i2.1263
Kurniasari, W. K., & Zakik, Z. (2023). Developing halal tourism in a rural context: The role of Islamic spiritual capital. Al-Uqud : Journal of Islamic Economics, 7(2), 296–310. https://doi.org/10.26740/aluqud. v7n2.p296-310
Kuswandi, A., Lawelai, H., & Sadiyyah, (2026). Policy network analysis and collaborative governance models in rural tourism development in Indonesia, otoritas: Jurnal Ilmu Pemerintahan, 16 (2), pp. 281-294, https://doi.org/10.26618/ojip.v16i2.21904
Lawrence, D. S. (2023). Patrolling the largest drug market on the eastern seaboard: A synthetic control analysis on the impact of a police bicycle unit. Criminology and Public Policy, 22(3). https://doi.org/10.1111/1745-9133.12636
Lestari, A., Salminawati, S., & Usiono, U. (2023). Multicultural education in the perspective of Islamic education philosophy. Bulletin of Science Education, 3(3), 320–330. https://doi.org/10.51278/bse.v3i3. 915
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Mulyana, R. (2023). Incorporating social values toward Islamic education in multicultural society. Khazanah Sosial, 5(4), 607–623. https://doi.org/10.15575/ks.v5i4.31125
Muhammad Ilham, & Mastikawati. (2021). Good Governance in the Perspective of Malay Customs and the Qur’an. International Journal of Islamic Education, Research and Multiculturalism (IJIERM), 3(1), 15–34. https://doi.org/10.47006/ijierm.v3i1.50
Nur Syam, & Fahmi, M. Y. (2023). Paradigm of multicultural Islamic education sociological perspective. Pendidikan Multikultural, 7(1), 25–38. https://doi.org/10.33474/multikultural.v7i1.19928
O’Flynn, J., & Wanna, J. (2008). Collaborative governance: A new era of public policy in Australia? ANU Press. https://doi.org/10.22459/CG.12. 2008
Patimah, S. (2022). Learning Islamic religious education with multicultural insights in strengthening harmony among students. Journal of Educational Research, 1(1), 101–122. https://doi.org/10.56436/ jer.v1i1.24
Qornain, D., Sugiono, S., Hakim, L., & Rizquha, A. (2022). Fostering Islamic education: Embracing multicultural Islamic religious education values. Jurnal Islam Nusantara, 6(2), 94–105. https://doi.org/10.33852/ jurnalnu.v6i2.339
R’boul, H. (2021). Alternative theorizing of multicultural education: An Islamic perspective on interculturality and social justice. Journal for Multicultural Education, 15(2), 213–224. https://doi.org/10.1108/JME-07-2020-0073
Rahim, A., Misbahuddin, Mujiburrahman, Nurfaika, S., Razak, A. R., Ramoddin, & Zainuddin. (2023). Ta’aruf online perspectives on fiqhiyyah methods. Al-Risalah Jurnal Ilmu Syariah dan Hukum, 86–101. https://doi.org/10.24252/al-risalah.vi.37266
Renaningtyas, P. C., Ramlan, S. R., & Ghony, D. (2023). Learning the values of multicultural Islamic education as an effort to solve santri delinquency. International Journal of Islamic Business Studies, 1(1), 23–32. https://doi.org/10.35719/ijibs.v1i1.18
Revida, Erika et.al., (2023). Village Owned Enterprises Governance (BUMDes) Based on the Tourism Village Development, International Journal of Sustainable Developmentand Panning, 18 (10), pp. 3341-3346, https://doi.org/10.18280/ijsdp.181034
Safi’i, I., Maskuri, & Djunaidi Ghoni. (2023). Islamic Education Values in Shaping Washatiy Attitudes At Thursina High School Malang. International Journal of Islamic Education, Research and Multiculturalism (IJIERM), 5(1). https://doi.org/10.47006/ijierm.v5i1.190
Stewart, K., Wilson, J., & others. (2020). Gender, equality, and multicultural education perspectives. Journal of Multicultural Education.
United Nations World Tourism Organization. (2023). Tourism and sustainable development goals: Global report. UNWTO.
Wildavsky, A. (1986). Budgeting: A comparative theory of budgetary processes. Transaction Publishers.
