Jambi Ecotourism Development Model: Reviewed From Budget and Performance Commitment

  • Ratih i Kusumastut Accounting Department, Business and Economic Faculty, University of Jambi, Jambi, Indonesia.
  • Mukhzarudfa Mukhzarudfa Postgraduate program of accounting science, University of Jambi, Jambi, Indonesia.


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.


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