PENINGKATAN KUNJUNGAN WISATAWAN BERDASARKAN ANALISIS KINERJA ANGGARAN: STUDI KASUS DI DINAS PARIWISATA PROVINSI SULAWESI TENGAH

Abstract. This study aims to explore the contribution of budgeting in increasing touristvisits. The case study method was used to analyze the results of direct observations and in-depth interviews with informants, The results showed that the budget performance was notoptimal in supporting the increase in tourist visits. Some of the obstacles faced includebudget allocations that are not in accordance with the real needs of the tourism sector,inefficient use of the budget, and lack of evaluation of programs that have beenimplemented. In addition, strong cooperation with related parties and communityparticipation in planning and implementing tourism programs are also consideredimportant. This research contributes to policy makers in formulating more effectivestrategies and policies to increase tourist arrivals in Central Sulawesi Province. In addition,this study is also a reference for researchers and academics in developing further researchon budget performance and tourism management in other regions.

Keywords: budget performance; tourists; tourism management; local budget.