This research aims to develop and test the theoretical model of the use of Means-end theory in the creator of a tourism-coordinated value chain that integrates the concept of memorable tourist experience, perceived value, affective commitment, storytelling behavior and destination loyalty. This study used Means-end theory approach by reviewing perceived value in understanding memorable tourist experience and post-experience behavior (perceived value, tourist satisfaction, affective commitment, storytelling behavior and destination loyalty). In particular, this research examined the influence of variable memorable tourist experience, perceived value, tourist satisfaction, affective commitment, and storytelling behavior on destination loyalty.Design/Methodology/Approach: The population of this research was all tourists who had visited the tourist attraction of Borobudur temple, Magelang Regency, Central Java, Indonesia. The number of samples used was 437 people who were selected with certain considerations, namely tourists who had visited Borobudur Temple at least once. Data collection was carried out in August-October 2020 using google form. This research used SEM analysis tool which was operated by the AMOS application.

Affective Commitment is understood as the main key construct in relationship marketing research. Its explains how individual emotionally attached to their partner in consumption relationship. Affective Commitments can encourage tourists to tell others so that a strong relationship can be established between tourists and destinations. The aim of this study are to analyze and prove: (1) the effect of memorable tourist experience (MTE) on affective commitment, (2) the effect of affective commitment on storytelling behavior, (3) memorable tourist experience (MTE) on behavior storytelling. Research Location at Borobudur Temple. Tourists who have visited the Borobudur Temple as a research sample. The data collected was 130 questionnaires, processed using AMOS SEM. The conclusion from this study shows that (1) memorable tourist experience (MTE) significantly influences affective commitment, (2) affective commitment significantly influences storytelling behavior, (3) memorable tourist experience (MTE) significantly influences behavior storytelling. The implication of the research findings is that the manager must provide a memorable experience to tourists so that if the tourists feel pleasure, this will in turn lead to affective commitment and will tell others. Research limitations such as the closure of the Borobudur Temple caused by the Covid 19 pandemic, so the sample used is tourists who have visited the Borobudur Temple before the Covid 19. pandemic. Suggestions for further research, the researcher recommends using a sample of tourists who have visited the destination with the close distance between the visit to the destination and the time of data collection. Researchers can also add other variables to study the impact of Memorable Tourist Experience (MTE) on destinations and tourists.

Currently, the government is developing the local economy through the development of community businesses such as MSMEs, traders, and others. Local economic development depends on the community's capacity to explore and manage regional potential, especially the potential of villages. The purpose of this research is to find out how bumdes as a village business institution can take advantage of opportunities as well as to help SMEs with financing difficulties. This study provides some theoretical insights into the use of a strategic management approach in the development of "bumdes". The sample of this research is the people of Maguwoharjo Village and the village government. Data were collected using in-depth interviews and focus group discussions. The analysis technique using Triangulation. The result of this research is that "Bumdes" as a village-based enterprise determines alternative strategies to develop Bumdes, namely intensive strategies. The form of implementing Intensive strategies is product development, while the form is in the form of financial services such as the Bumdes Savings and Loans Business Unit. The Bumdes Savings and Credit Business Unit is a micro-finance institution (LKM).

The growth and development of BUMDes in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities.Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there is not universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many BUMDes managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of BUMDes in encouraging economic improvement and community welfare.