Yulianus Natanuel
,
Ida Bagus Made Agung Dwi Jatenaya
,
Musmuliadi | 1815
INTRODUCTION
The Republic of Indonesia is a unitary
state in the form of a republic (Satrio, 2017),
with the aim of realizing a just, prosperous
and prosperous society in the life of society,
nation and state (Periani et al., 2022). In
order to expedite the implementation of
development, as it is known that the state
has been divided into provincial areas
(Rahmawati & Sulistyaningrum, 2022) and
provincial areas are further divided into
smaller regions, namely regencies and
cities (Setiawan & Sediyono, 2022), which
have the authority to manage their own
households (Hariyanto, 2022). The powers
of these regions are all regulated by law (Q.
Liu et al., 2022). So that the existing
authorities in the regions can be carried out
optimally in managing their households, it
is necessary to have sufficient sources of
financing (Effendi & Negara, 2022).
However, considering that not all sources
of financing can be provided to the regions
(Derkenbaeva et al., 2022), the regions
must be able to explore the potential of
existing financial resources in their regions
that have not been explored, in accordance
with the applicable laws and regulations
(Allen et al., 2022). To realize targeted and
sustainable regional development (Y. Liu et
al., 2022), it is necessary to take a policy to
increase income from the non-oil and gas
sector which has been under-exploited so
far (Orekan & Ajani, 2022). One aspect that
is included in this sector is an increase in
the tourism sector (Mursalina et al., 2022),
because the tourism sector is a sector of
income for the region which is quite large
(Budhi et al., 2022). Through the tourism
sector, local governments, especially the
community, will be able to increase income
for those who live around tourist
attractions (Masriyah & Hermawan, 2022).
For local governments in the context of
implementing regional developments
(Biriescu & Babaita, 2014), in order to be
achieved and sustainable, funding sources
are one of the determining factors in
achieving the desired goals. With the
existing authority, the Regional
Government must be observant in
exploring the potential of regional wealth it
has in order to increase Regional Original
Income so that it can finance development
in the area. Experience so far shows that in
almost all regions the percentage of PAD is
relatively small. In general, the APBD of a
region is dominated by contributions from
the central government and other
contributions, which are regulated by laws
and regulations. Of the various tourist
objects in West Kutai Regency above,
Gemuruh Waterfall located in West Kutai,
Sekolaq Darat District is one that has not
received serious attention from the
Regency Government. Gemuruh Waterfall,
which is located in Sekolaq Darat, is indeed
intended for tourism development in West
Kutai Regency. This is in accordance with
the 2019/2020 West Kutai Regency Spatial
Plan which makes the Gemuruh Waterfall
area a natural tourism development. And
further stipulated in the strategic plan of
West Kutai Regency. Based on the results of
studies conducted on Featured Tourism
Objects, namely tourism objects that can be
used as sources of regional income. Efforts
to plan development in terms of physical
and supporting facilities at Gemuruh
Waterfall attractions such as shelters and
other supporting buildings have indeed