Analysis of Efficiency and Dominant Factors of Tourism Budget Allocation on Tourism Development in Kampar Regency: Integration of Mixed Methods Analysis
DOI:
https://doi.org/10.38035/dijefa.v6i6.5604Keywords:
Budget Efficiency, Tourism Local Government Budget (APBD), Tourism DevelopmentAbstract
This study analyzes the efficiency of local government budget (APBD) allocation in the tourism sector of Kampar Regency. The background indicates that despite the significant potential of tourism to boost local revenue, budget allocation and absorption remain suboptimal, with a large portion consumed by operational activities and official travel. The research aims to analyze the dominant factors influencing budget allocation efficiency and evaluate its impact on tourism development in Kampar Regency. Employing a mixed-methods approach (quantitative and qualitative) with descriptive design, Data Envelopment Analysis (DEA and Budget Ratio) and Multiple Linear Regression analysis, the findings reveal that wasteful spending and inadequate efficiency measurement indicators are key weaknesses requiring immediate attention. Although efficiency strategies and stakeholder participation are strong, structural inefficiencies in operational expenditures hinder performance improvement. In conclusion, optimizing the tourism budget in Kampar Regency necessitates a focus on reducing waste and developing measurable performance indicators.
References
A Ali, H., & Marantika, A. (2022). Service model banking: introduction and patterns alternative financing.
Adam, A., Delis, M. D., & Kammas, P. (2019). Public sector efficiency and economic growth: A meta-analysis. Journal of Economic Surveys, 33(2), 431-453.
Afonso, A., Schuknecht, L., & Tanzi, V. (2005). Public sector efficiency: An international comparison. Public Choice, 123(3-4), 321-347.
Afonso, A., Schuknecht, L., & Tanzi, V. (2019). Public sector efficiency: An international comparison. Public Choice, 178(1-2), 1-21.
Arnstein, S. R. (1969). A ladder of citizen participation. Journal of the Americans Institute of Planners, 35 (4), 216-224.
Bayu Kharisma, D., & Widyastuti, R. (2022). Participation Public in Management Regional Budget. Student Library.
Bertalanffy, L. von. (1940). The organismic conception. General Systems Theory: Foundations, Development, Applications, 1-20.
Bramwell, B., & Lane, B. (2014). Sustainable tourism: An evolving global approach. Journal of Sustainable Tourism, 22(1), 1-3
Dwyer, L., & forsyth, (2021). Tourism Finance: Towards a Sustainable Tourism Economy Penerbit: CABI, Wallingford, UK.
Farrell, M. J. (1957). The Measurement of Productive Efficiency. Journal of the Royal Statistical Society. Series A (General), 120(3), 253-290.
Gupta, S., & Verhoeven, M. (2017). Public expenditure efficiency in Africa. Journal of African Economies, 26(1), 1-25.
Gupta, Sanjeev & Verhoeven, Marijn, 2001. "The efficiency of government expenditure: experiences from Africa," Journal of Policy Modeling, Elsevier, vol. 23(4), pages 433-467, May
Habiburrahman, H. (2022). Analisis Efisiensi Belanja Operasional Pemerintah Daerah. Penerbit Buku Kompas.
Hall, C. M., & Page, S. J. (2014). The geography of tourism and recreation: Environment, place and space. Routledge.
Hauner, D., & Kyobe, A. (2018). Efficiency of Public Spending in Tourism: Evidence from Developing Countries. International Monetary Fund.
Jarvis, J., & Gibson, M. (2022: Strategic Financial Management for Hospitality and Tourism
Penerbit: CABI Wallingford, UK
Jatiningrum, C., Marantika, A., Taufik, ER, & Rengganis, M. (2023). Building Ecotourism E-Tourism Application Android Based in Regency Pringsewu. NEAR: Jurnal Devotion To Society, 2 (2), 163-168.
Kasmawati, K., Marantika, A., Oktaviani, W., Tanjung, I., Munika, R., & Lastari, M. (2023). The Effect of Current Ratio (Cr), Earning Per Share (Eps), Debt to Equity Ratio (Der) And Price to Book Value (Pbv) on Stock Prices in Transportation and Logistics Sector on The Indonesian Stock Exchange
Kasmawati, K., Marantika, A., Oktaviani, W., Tanjung, I., Munika, R., & Lastari, M. (2023). The Effect of Current Ratio (Cr), Earning Per Share (Eps), Debt to Equity Ratio (Der) And Price to Book Value (Pbv) on Stock Prices in Transportation and Logistics Sector on The Indonesian Stock Exchange 2019-2021. Greenation International Journal of Economics and Accounting, 1(3), 415-426.
Leiper, N. (1979). The framework of tourism. Annals of Tourism Research, 6(4), 390-407.
Liu, A., & Var, T. (2008). Tourism and economic growth: A review of the empirical literature. Tourism Economics, 14(2), 257-274.
Liu, Y., & Martinez-Vazquez, J. (2020). Public sector efficiency and fiscal decentralization. Journal of Public Economics, 183, 104134.
Marantika, A. (2012). Firm Value: Concept and Implications.
Marantika, A. (2012). Institutional Ownership, Financial Performance And Firm Value Moderated By Corporate Social Responsibility Disclosure (Study on Manufacturing Industry Listed at IDX). Indonesian Journal of Economics and Business, 2(3).
Marantika, A., Hasan, S., Fasa, M. I., & Faizah, I. (2020). The Nexus Between foreign Direct Investment And Export Toward Economic Growth Of Indonesia, China, And India. International Journal of Future Generation Communication and Networking, 3(13), 2398-2406.
Marantika, A., Putri, L.T., Agustiningsih, M., Norawati, S., Husein, H., & Putri, D.L. (2025). Strengthening the Strategic Role of BUMDes through Inclusive Partnerships and the Pentahelix Approach to Encourage Sustainable Village Economy in Kampar Regency. Journal Pancasila Devotion, 4 (2), 79-92.
Marantika, A., Wahyuni, D., Huda, D. S. M., Fasa, M. I., Suharto, S., & Helmi, M. (2021). The Performance of Companies Receiving Gold Proper Award toward Greenhouse Gas Emission Disclosure: Evidence from Indonesia. Linguistica Antverpiensia, 2021(3), 1251-1263.
Marantika, A., Wahyuni, D., Huda, D. S. M., Fasa, M. I., Suharto, S., & Helmi, M. (2021). The Performance of Companies Receiving Gold Proper Award toward Greenhouse Gas Emission Disclosure: Evidence from Indonesia. Linguistica Antverpiensia, 2021(3), 1251-1263.
Marantika, A., Wahyuni, D., Huda, D. S. M., Fasa, M. I., Suharto, S., & Helmi, M. (2021). The Performance of Companies Receiving Gold Proper Award toward Greenhouse Gas Emission Disclosure: Evidence from Indonesia. Linguistica Antverpiensia, 2021(3), 1251-1263.
Marantika, A., Wahyuni, D., Huda, DSM, Fasa, MI, Suharto, S., & Helmi, M. (2021). The Performance of Companies Receiving Gold Proper Award toward Greenhouse Gas Emission Disclosure: Evidence from Indonesia. Linguistica Antverpiensia, 2021 (3), 1251-1263.
Marantika, A., Yusril, M., Putri, LT, Rahmawati, R., & Putra, R. (2021). Management Management Finance for Manager Village-Owned Enterprises in the Village Kumantan Subdistrict Bangkinang, Kampar Regency. Journal of National Service, 2 (1), 23-29.
Musgrave, R. A. (1959). The Theory of Public Finance. Penerbit: McGraw-Hill Book Company. New York. 2019-2021. Greenation International Journal of Economics and Accounting, 1(3), 415-426.
Pareto, V. (1906). Manual of Political Economy. Penerbit Società Editrice Librari. Italia.
Rahmawati, D. (2023). Efficient Strategy Improvement Tourist Gajah Mada Village University Press.
Rika Widyastuti, R. (2020). Budget Transparency and Integration Public. Publisher Erlangga.
Sahim, A. N., Nik Mat, N. K., & Marantika, A. (2017). The Influence of Innovation, Planning and Distribution Factor in Improving Supply Chain Management Performance of Subsidized Fertilizer in Indonesia.
Simon, H.A. (1940). Administrative Behavior: A Study of Decision-Making Processes in Administration Syaiful Bahari (2020), Budget Local Government: Concept, Implementation, and Evaluation Publisher: Prenada Media Place Published: Jakarta, Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Zamhur Zamhur, Abshor Marantika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
