This study aims to see changes in behaviour and efforts to build tourist trust in Kupang City after the Corona virus in Indonesia. The method of analysis of this research is a mix-method, which is exploration and implementation and dissemination. The technique of determining the sample and informants in this study were 100 tourists, with the instrument questionnaire and SPSS analysis tools. Meanwhile, for informants used purposive sampling with new interviews and interviews will be analysed using SWOT and FGD. The results that have been obtained from this study are the discovery of changes in behaviour before and during pandemic, with potential tourists who have consumptive behaviour with alternative types of tourism during the Post-Pandemic (New Normal). As well as efforts that must be built is to make the latest adjustments based on the needs of tourists by providing services and product facilities according to the New Normal standard. Both results can be used as new for each stakeholder to determine the direction of culture that is general in nature and is a necessity for every business actor in carrying out operations in the tourism sector.

This research is aimed to collect more empirical evidences on the Slack Inducing Scheme Idealism and Budget Emphasis upon the Budgetary Slack Behaviour. The research employs the population of all employees in PT. Bank NTT (main branch office) utilizing stratified random sampling over 136 employees. The research occupies surveys as its' method and each hypothesis was tested through double regression analysis in statistic measurements using SPSS 2020 version of 26.0. Statistics analysis shows that Slack Inducing Scheme and Budget Emphasis positively affect Budgetary Slack Behaviour. While Idealism can negatively affect the Budgetary Slack Behaviour.

The purpose of the study was to determine the potential of the Wolowona river as a body rafting tour, to determine the tourists' perceptions of the condition of tourist attractions, accessibility, amenity and community perceptions of collaborative management plans between buffer villages. This type of research is descriptive qualitative. The research was conducted in the village of Wolowona river buffer and several institutions. Subject; Head of Culture and Tourism Office, Village Government, community, and potential adventure tourists. Using mixed methods analysis. The results of the study: a) Socialization, formation of management groups, training, mentoring, empowerment of organizational management, arrangement of track routes, provision of equipment, facilities and infrastructure (b) Partnership with government, rafting federation, village government, community, and academics ( c) Packaging of conservation education, environmental and cultural thematic products (d) Creating supporting products with surrounding potential (agrotourism, weaving crafts, and cultural heritage of Ndungga and Rewarangga Villages), (e) CHSE-based body rafting SOPs. (f) funding from a percentage of village funds that have tourism potential with a revolving method for tourism businesses. The potential for body rafting tourism can become a new attraction if it is developed professionally and proportionally.

Penelitian ini adalah menganalisis penggunaan Sistem Informasi Akuntansi (SIA) pada Puskesmas Pakubaun berdasarkan unsur-unsur SIA dalam klaim BPJS Kesehatan. Untuk mencapai tujuan tersebut maka digunakan metode dokumentasi dan diskriptif kuantitatif. Hasil penelitian menunjukkan bahwa 5 (lima) unsur-unsr SIA dalam klaim BPJS di Puskesmas Pakubaun sudah terpenuhi, namun untuk memperlacar proses klaim BPJS Kesehatan dalam mengatasi keterlambatan proses klaim masih perlu dibenahi terutama pada unsur peralan yaitu koneksi system jaringan computer internet yang harus memadai. PTCR tertinggi unsur-unsur SIA di Puskesmas Pakubaun adalah unsur laporan (81%) dengan Gab terkecil 19%, sementara PTCR terendah adalah unsur peralatan (72%) dengan Gab terbesar 28%. Dengan demikian secara umum pemenuhan unsur-unsur SIA di Puskesmas Pakubaun sudah memenuhi (Baik) dengan PTCR sebesar 77%. Namun demikian perlu perbaikan berkelanjutan terutama pada unsur peralatan sehingga PTCR kedepan dapat ditingkatkan.

The financial management of local governments related to inventory management that has not been effective and efficient, and the lack of methods to determine the optimal balance of supplies in the local government in Indonesia, encourages researchers to conduct further research in the East Nusa Tenggara, specifically the East Nusa Tenggara Provincial TourismOffice. The purpose of this study is to determine the optimal balance of ticket supplies at the Tourism office of east Nusa Tenggara province. The data source used is secondary data consisting of internal documents, external documents, and interviews. Secondary data is analyzed by the Economic Order Quantity (EOQ) method. From the results of the analysis, a comparison is made between the optimal balance and the real balance based on the balance results. Based on the results of the analysis of document data and interviews, it was found that the optimal balance of Goa Monyet ticket inventory amounted to Rp2,127,000 from the real balance value of Rp3,600,000 which showed an efficiency of 1,473,000.