BATU, JurnalPost.com – The village of Oro-Oro Ombo in Batu, East Java, stands as a prime example of how local potential can be harnessed to drive community economic independence. Once classified as an underdeveloped village in 2008, it has successfully transformed into an independent village through strategic asset management, tourism development, and community empowerment.
The development journey of Oro-Oro Ombo served as a learning case study for students from the Accounting Study Program at the Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University (UINSA) Surabaya, during their 2026 Field Work Lecture (KKL) program.
Through this program, students gained firsthand insight into how the village government manages tourism potential, revenue, assets, and the Village-Owned Enterprise (BUMDes) to create sustainable economic opportunities.
The visit began with a screening of the Oro-Oro Ombo village profile video, highlighting key attractions such as the Lentera Pustaka Library—which won third place for Best Village/Sub-district Library in Batu in 2025—the Mushroom Education Village, Coban Rais Waterfall, the Jalibar Rest Area, and the De Berran Tourism Village.
These diverse assets demonstrate that village economic development relies not only on natural tourism but also on education, agriculture, culinary ventures, and the strategic utilization of village assets.
Oro-Oro Ombo's Journey from Underdeveloped to Independent
Oro-Oro Ombo Village Head Wiweko explained that the village's status change did not happen overnight. Various development and economic strengthening programs were implemented in stages to improve community welfare.
In 2008, Oro-Oro Ombo was still categorized as an underdeveloped village. Following years of development, the village achieved independent status by 2021.
This progress continued in 2022 when Oro-Oro Ombo ranked first in the national Village Development Index (IDM).
However, the path to independence was not without challenges. The village experienced a decline in its rating due to several issues, including forest fires and social conflicts.
The village government subsequently implemented several improvements to address these conditions and maintain its development achievements.
One such step was optimizing the Village Original Income (PADes) to support development needs and the acquisition of strategic assets.
These funds were used, among other things, to purchase land containing water springs. This move is part of a long-term effort to secure essential resources for the community.
For the village government, independence is not measured solely by revenue, but by the ability to manage resources to provide tangible benefits to the community.
Tourism Partnerships Open Economic Opportunities for Residents
The tourism sector is a key driver of the Oro-Oro Ombo economy. Development is carried out through partnerships with various companies to utilize village assets.
One such partnership is with PT Mutiara Indah Sejahtera regarding the development of the Batu Night Spectacular (BNS) tourist area.
The village also collaborates with PT Sinar Internasional Persada and PT Jaya Giri Panderman (Santerra Group) to utilize assets in support of tourism activities.
These collaborations are aimed at increasing the economic value of village assets, expanding business opportunities, and creating jobs for local residents.
Community involvement is a priority, as not all residents rely on the tourism sector for their livelihood.
Some residents continue to work as dairy farmers and crop farmers. Meanwhile, agricultural activities face their own challenges, as some land depends on rainfall.
To diversify income sources, the village is developing an agrotourism concept featuring fruit picking (oranges), vegetable farming, and flower cultivation.
These activities provide alternative tourism experiences while offering farmers opportunities to earn additional income from the tourism sector.
BUMDes Panderman Develops Various Business Units
Beyond private partnerships, the village strengthens its economy through the BUMDes Panderman (Village-Owned Enterprise).
The BUMDes was initiated in 2014 and obtained legal status via a notary in 2016. Following a restructuring in 2022, its management has focused on developing high-potential business units.
Current businesses include office stationery (ATK) supplies, photocopying services, culinary ventures, tourism, and layer chicken farming.
These units include Rawon Subuh Makmur, the Jalibar Rest Area, Cafe Husgendam, Kedai Kopi Panderman, and a smoked fish business.
As part of its growth, BUMDes management has also evaluated its operational systems.
One change was implemented in the stationery and photocopying unit: the BUMDes no longer covers all operational costs, instead utilizing a profit-sharing mechanism with the managers of each unit.
This change is part of an effort to improve management efficiency and ensure the sustainability of village businesses.
Jalibar Rest Area Serves as a Business Hub and Vendor Center
During their KKL, the UIN Sunan Ampel Surabaya accounting students visited the Jalibar Rest Area to observe the operations of one of the village's business units.
This area was developed not only as a stopover for tourists but also as a more organized business location for local vendors.
Previously, many vendors operated on the roadside. Through the development of the rest area, the village government has provided a more organized space for commerce.
The Jalibar Rest Area is equipped with facilities such as a parking area, a pavilion, restrooms, and a prayer room.
In addition to culinary businesses, the area features a strawberry garden currently under development.
In the future, the garden is planned to become a strawberry-picking attraction, which is expected to boost economic activity in the rest area.
UINSA Students Study Village Financial and Asset Management
For the accounting students from UIN Sunan Ampel Surabaya, this KKL provided an opportunity to observe the application of accounting principles in village governance and business management.
Students gained insights into the importance of financial recording, budget management, asset oversight, and business unit performance evaluation.
One aspect that received particular attention was the use of non-cash or cashless transaction systems in business activities.
This payment system is considered helpful for cash flow recording, simplifying transaction monitoring, and supporting transparency in financial management.
This learning experience demonstrates that sound financial governance plays a crucial role in maintaining business viability, including for BUMDes-managed enterprises.
Through this field visit, students also understood the link between financial management, investment partnerships, asset utilization, and community empowerment in village economic development.
The experience of Oro-Oro Ombo shows that successful development does not rely solely on natural wealth or a high number of tourist destinations.
It requires careful planning, accountable financial management, appropriate partnerships, and community involvement so that the benefits of development can be felt more broadly.
For UINSA accounting students, this activity also demonstrated that accounting is not only applied in the corporate world but also contributes significantly to community business management and village development.
The journey of Oro-Oro Ombo from an underdeveloped village to an independent one illustrates the importance of planned local potential management to build a sustainable village economy.
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