Suchergebnisse

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.

Religion in the postmodern era has undergone commodification. Commodification means, placing a religion as a product. Commodification of religion is a process of transformation of the values of religion as ways of life which are based on the belief in God to be values that can be exchanged by using functions that are adapted to the human needs of religion. One form of religious commodification that occurs today is halal tourism. Halal meaning, so far, is synonymous with labeling of wheter something may or may not be consumed based on Islam. On the other hand, the needs of the community towards tourism keeps the religious values increasing. As a result, the government in cooperation with investors are vying to modify the existing tourism facilities to be in accordance with market demand. The process of the commodification of religion, especially through halal tourism, will certainly improve the welfare of the society, because the Tourism Sector in Indonesia becomes an important sector in contributing the country's foreign exchange. Since 2013, the Tourism Sector is the 4th largest sector of the country's foreign exchange contributor, after oil and gas, coal and palm oil. Until the year 2015, tourism activity is one of the economic sectors that is able to grow rapidly, and is one of the largest economic sectors in the world.