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Journal : Jurnal Akuntansi dan Pajak

PENGEMBANGAN KAWASAN WISATA DALAM UPAYA MENDUKUNG PENINGKATAN PEDAPATAN DESA MELALUI PERILAKU HERDING Prihasantyo Siswo Nugroho; Yuyun Ristianawati; Kiswoyo Kiswoyo
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3838

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction. Keywords: Herding Behavior, Tourism Area Development, Income Increase