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All Journal Economics and Digital Business Review ProBisnis : Jurnal Manajemen Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER
Mahmud Mahmud
Department Of Management, Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Strategi Pengembangan Destinasi Wisata Unggulan untuk Peningkatan Pendapatan Asli Daerah Kabupaten Dompu Ryan Febrianto; Mahmud Mahmud; Hermansyah Hermansyah
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan destinasi wisata unggulan dalam upaya meningkatkan Pendapatan Asli Daerah (PAD) sektor pariwisata di Kabupaten Dompu. Meskipun volume kunjungan wisatawan di destinasi utama seperti Pantai Lakey dan Gunung Tambora tinggi, kontribusinya terhadap PAD belum optimal akibat kelemahan manajerial dan sistem retribusi manual. Penelitian ini menggunakan metode deskriptif kualitatif dengan alat analisis Matriks IFAS dan EFAS. Hasil penelitian menunjukkan bahwa pariwisata Kabupaten Dompu berada pada Kuadran II (Strategi Diversifikasi) dengan skor internal (IFAS) sebesar 2,45 dan eksternal (EFAS) sebesar 2,90. Hal ini mengindikasikan bahwa besarnya peluang eksternal masih tertahan oleh kelemahan internal birokrasi dan rendahnya kapasitas sumber daya manusia. Oleh karena itu, direkomendasikan agar pemerintah daerah menerapkan reformasi tata kelola internal melalui digitalisasi sistem pemungutan (e-ticketing) dan mendiversifikasi sumber pendapatan dari sektor turunan guna menekan kebocoran fiskal secara berkelanjutan.
The Effect of Accounting Literacy and Risk Management on the Financial Performance of BRILink Agents through Operational Efficiency Nargis Aprillianti; Mahmud Mahmud; Fahrudin Fahrudin
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.889

Abstract

Purpose: This study examines the impacts of accounting literacy and risk management on the financial performance of BRILink agents, evaluating the mediating role of operational efficiency. Research Method: Using a quantitative cross-sectional design, data were collected via structured questionnaires from 70 micro-banking agents in Dompu Regency through stratified proportionate random sampling and analyzed using PLS-SEM. Results and Discussion: Accounting literacy significantly improves both operational efficiency and financial performance. Conversely, risk management has no direct effect on financial performance but strongly drives operational efficiency. Crucially, operational efficiency partially mediates accounting literacy and fully mediates risk management's impact on financial performance. Implications: Banking institutions and regulators should develop agent training modules that integrate agile, low-cost operational workflows rather than focusing solely on basic bookkeeping to mitigate transaction errors and cash leakage. Originality: This research establishes a novel operational mediation model for branchless micro-banking in remote regions, demonstrating that cognitive and preventive capacities require high operational efficiency to yield financial returns.
Co-Authors Ajeng Puspita Savitri Asmawati Diani Hesti Fahrudin Fahrudin Fahrul Mauzu Fahrul Mauzu Fitra Haerul Jamal Hairudin Hairudin Hermansyah Hermansyah Ibrahim Zakariah Ibrahim Zakariah Lilis Marlina Lilis Marlina Muh. Muslim Muhammad Solihin Mutmainah Mutmainah Nargis Aprillianti Ninik Tri Winasis Nurhayati Nurhayati Rizky Ramadhan Ryan Febrianto Trisnawati Supriyani