Analisis Akuntabilitas Dan Transparansi Tentang Pengelolaan Pendapatan di Objek Wisata Goa Gajah
DOI:
https://doi.org/10.32795/d2h17709Abstract
The importance of accountability and transparency in public sector financial management,
particularly in tourist attractions that contribute significantly to the regional economy. The
purpose of this study was to analyze the accountability and transparency practices in revenue
management at the Goa Gajah tourist attraction in Gianyar. This study used a qualitative
approach with a descriptive method through a case study, involving interviews, observations, and
documentation with managers, village officials, and beneficiary communities. The results showed
that accountability has been realized through daily recording of revenue and the number of visits
submitted to the Gianyar Regency Tourism Office, accompanied by a revenue sharing mechanism
of 60% for the office and 40% for the Bedulu Traditional Village. Community participation occurs
in the form of economic roles, such as traders and tour guides, as well as the receipt of revenue
information through annual village meetings. Transparency is expressed in the timely delivery of
revenue data, clear, accurate, and accessible, although details of fund use are not always disclosed
openly and require special requests. In conclusion, revenue management at Goa Gajah has met
the principles of accountability and transparency in general, but needs to be improved in the
detailed reporting of fund use. The implication is that this practice can be a model for the
management of other tourist attractions in building public trust and ensuring that there is no good
governance-based management.
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