HIGHLIGHTS
SUMMARY
Ensuring effective service delivery to the citizens has become a common agenda for all the governments (Panday and amp; Chowdhury, 2020). In terms of tourism, the Indonesian government issued the Government Regulation of the Republic of Indonesia Number 50 Year 2011 on the National Tourism Development Master Plan 2010-2025 (or known as RIPPARNAS). Development of tourism marketing program Budget Variance DPA Tourism 2018 1,710,544,537 RPJMD 2018 9,517,820,400 Variation % change Budget DPA RPJMD Tourism 2018 2018 7,075,607,000 12,952,701,000 370,706,000 18 . . .
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