This research aimed to empirically analyze the effects of regulation, organizational commitment, communication, and human resources on the performance of the government of the villages in Bondowoso Regency, East Java Province, mediated by the financial management. The sample was 187 respondents consisted of the heads of the villages, secretaries of the villages, heads of the departments, and treasurers. Data were analyzed using Structural Equation Modeling (SEM). Results show that organizational commitment and human resources have significant and positive effects on the financial management and the performance of the village government. However, regulation and communication have no significant effects on the financial management and the performance of the village government. Keywords: Local Government Performance, Village’s Finances, Village’s Financial Management.

Objective - The Pulau Merah Beach is the most beautiful beach and enjoys number one ranking from the other seven beaches. The unique beach of Pulau Merah in Banyuwangi is so popular among the people of East Java, it is also one of the destinations favored by foreign tourists, particularly for surfing. The Pulau Merah Beach is uniquely placed in a small hill located close to the shoreline. The Pulau Merah beach has a 200-meter-high hill and this reddish color causes the beach to be known as the Pulau Merah Beach. This study aims to determine the partial and simultaneous effects of tourist attraction, accessibility, and amenities on tourist loyalty on the Pulau Merah beaches. Methodology/Technique - This research is a quantitative study. The sample includes 80 tourists visiting Pulau Merah Beach. The data is analyzed using a multiple regression analysis with the SPSS Program. Findings - The results of the study show that tourist attraction, accessibility, and amenities have a significant, partial and simultaneous effect on tourist loyalty. Novelty - Attractiveness, accessibility, and amenities have a significant influence on the satisfaction of tourists. Type of Paper: Empirical Keywords: Attraction; Accessibility; Amenities; Tourist Loyalty; Pulau Merah Beach. JEL Classification: Z3, Z32, Z39.

AbstrakArtikel ini bertujuan untuk menganalisis pengaruh citra destinasi dan electronic word of mouth serta persepsi konsumen terhadap probabilitas keputusan berkunjung ke objek Wisata B29 di Kabupaten Lumajang Pendekatan riset yang digunakan dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh masyarakat dari dalam Kabupaten Lumajang maupun dari luar Kabupaten Lumajang yang belum pernah mengunjungi objek wisata B29 yaitu sebanyak 130 responden. Dalam penelitian ini jumlah indikator variabel seluruhnya berjumlah 13. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Logistik. Hasil pengujian hipotesis yang dilakukan menunjukkan bahwa citra destinasi dan electronic word of mouth serta persepsi konsumen berpengaruh signifikan terhadap keputusan berkunjung ke objek wisata B29 di Kabupaten Lumajang.Kata Kunci: Citra Destinasi, Electronic Word of Mouth, Persepsi Konsumen, Keputusan Berkunjung. AbstractThe research aims to analyze the effect of destination image and electronic word of mouth and consumer perceptions of visiting decisions probability to visit of object B29 in Lumajang The research approach used in this study is a quantitative research. The pulation in the research are all society from inside of Lumajang Regency and from outside of Lumajang Regency who have never visited B29 tourism object as many as 130 respondents. In this study the total number of indicator variables totaled 13. Data analysis method used in this research is logistic regression analysis. Hypotesis test use was showed that the destination image and electronic word of mouth and consumer perception have a significant influence on the decision to visit B29 tourism object in Lumajang Regency.

This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords:     Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.

This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.