Jambi Ecotourism Development Model: Reviewed From Budget and Performance Commitment

Kusumastuti, Ratih and Mukhzarudfa, Mukhzarudfa (2019) Jambi Ecotourism Development Model: Reviewed From Budget and Performance Commitment. In: Conference Proceedings CelSciTech-UMRI, 2018, Pekanbaru.

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Abstract

Accountability for the performance of institutions both government and private institutions can be seen from the accountability of their performance starting from planning, formulating and implementing their duties and functions that are realized in the form of budgeting. The budget is a plan of activities to achieve goals and as a tool to assess performance. The use of the budget as a target for the implementation of various short-term and long-term planning programs is widely applied by several companies and organizations in Indonesia. The budget prepared by the organization has a role as a planning, because the budget contains the organization's financial plan in the future. Organizations need a budget to translate the entire strategy into short-term and long-term plans and goals (Hansen and Mowen, 2003). Beside of being the target of implementing the activity plan, the budget also has a role as the main tool for controlling each organization, a tool for coordinating, communicating, motivating, and evaluating achievement (Kennis, 1979). Budget can also be said to be a managerial plan that expresses activities and related to organizational goals that embody a work plan in a certain period and a long-term plan. This study aims to offer a new model that needs to be considered in decision making by institutions that is to build a research model of the lake's ecotourism potential development in terms of religiosity, budget, commitment and performance of the tourism and cultural services of Jambi. Furthermore, it can be applied in the long term for agency decision making in improving performance, where this development model has never existed before. This research is also expected to provide a long-term contribution by investigating the effect of religiosity on agency performance. The targeted findings in this study are where the results of this study are expected to assist in long-term decision making and for the drafters of the legislation/regulation, to be more careful in formulating long-term policies. From the results of tabulation of respondents' answers, it is known that religiosity, budget, commitment, and performance are the main factors that influence the potential for ecotourism development in Lake Sipin, Jambi City.

Type:	Conference (Paper)
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	MUKHZARUDFA
Date Deposited:	19 Mar 2021 08:24
Last Modified:	19 Mar 2021 08:24
URI:	https://repository.unja.ac.id/id/eprint/18681

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