Good Governance And Local Original Revenue: An Effort On Reconstruction Of Sharia Based Tourism In Aceh Indonesia
The efforts of local government in order to encourage the growth of the value of Local Original Revenue are a benchmark for the success of performance achieved through the implementation of good governance. This is an obligation for regions that still have a low value of Local Original Revenue. Likewise with the local government of North Aceh District which is very possible to re-explore the potential of the region resources, especially in the tourism sector. The potential of Blang Kolam Waterfalls will be a strong capital and tourist attraction to encourage the growth of the value of Local Original Revenue. As an area that has a unique local cultural advantage, the opportunity to design a sharia-based tourism potential which is different from other regions in Indonesia, and it is a local power in increasing the value of Local Original Revenue. This study aims to analyze the tourism potential of Blang Kolam Waterfalls located in North Aceh District - Indonesia, where the possibility of development can be reconstructed in order to increase the value of Local Original Revenue. The independent variables are very relevant to the issues which consists of environmental dimensions, sharia-based profit sharing system, application of creative economy and good governance as moderating variable. The data analysis method used is Moderated Regression Analysis (MRA). The sampling technique uses a purposive sampling method which includes local governments that have the authority to execute budgets, well-known universities, well-known mass media, active non-governmental organizations and influential components of society based on predetermined criteria. The results showed that simultaneously, environmental dimension, sharia-based profit sharing system and the application of creative economy which have been moderated by good governance had a significant effect on the value of Local Original Revenue. But partially, only the environmental dimension has not been able to explain the role of good governance as a moderator in increasing the value of Local Original Revenue. In general, the results of this study show that local government still have a huge opportunity to reconstruct the tourism potential, even though on the other hand the community still lack of trust on the openness of local government in managing sustainability tourism. Therefore, this has become a "homework" for local government to be more intensive in conducting environmental management and persuasive approaches to the community. In addition, local government should create the pattern of sharia-based profit sharing that is more compatible and continue to find more creative formulations to encourage the creation of community creativity.
Keywords - Local Original Revenue, good governance, environmental dimension, sharia-based profit sharing system and the application of creative economy.