Jurnal Manajemen & Agribisnis

1-12

Authors: Ign. Anung Setyadi, Hartoyo, Agus Maulana, dan E.K.S Harini Muntasib

This study examines the development strategy of ecotourism in Sebangau National Park (TNS), Central Kalimantan. The purpose of this study was to formulate development strategy of TNS ecotourism. Data processing method was done performed by descriptive analysis (quantitative and qualitative), Exponential Comparative Method determined the prospective ecotourism products and Importance-Performance Analysis (IPA) used to identify ecotourism object readiness. Priority of aspects, problems, solutions and strategic were determined by Analytic Network Process (ANP) method. The main problem encountered in the development of ecotourism in the TNS were lack of infrastructure and accessibility, as well as convincing the community by the local goverment on the importance of ecotourism. The main solutions for development of ecotourism in the TNS is the provision of infrastructure and accommodation facilities. The results showed that the main strategies is to increase cooperation with stakeholders (networking) and increased promotion/information ecotourism products. Keyword: Business Strategy, Eco-Tourism, ANP, Sebangau National Parks

23-30

Authors: HC Royke Singgih, Eriyatno, Heny K. Daryanto, dan Dedi Budiman Hakim

The purpose of this study was to evaluate a credit risk control system to implement risk-based audit (RBA). The case was conducted in three stages using system approach. The first stage was to identify the factors influencing the effectiveness RBA implementation. Identification process was conducted through gap observation and exploration to determine key factors derived through gap analysis comparing the empirical outcome of the effectiveness credit management process from the expectation outcome. The second stage was using Exponential Comparison Method (ECM) which produces the ranking and the priority of the key factors through experts with in-depth interview which is the paramount importance steps to evaluate. The third stage was using Analytical Hierarchy Process (AHP) techniques, involving the experts with questionnaire and in-depth interview to decide the best, suitable alternative strategies to cope with the negative gap, to reach the goals expected which is to minimize the gap. There were four components mentioned to complete and to detect the gap, which credit operation, human resource knowledge, organization, and supporting system/IT. The output of this study was a credit risk control system for the bank. The study has limitation, due to the scope of the region of the bank, and the risk mapping only for credit risk. The preposition of the study, that the application of the system will enhance the implementation of risk-based audit model. Keywords: Exponential Comparison Method/ECM, Key Factors, Study, Credit Risk Control, AHP, Risk-Based Audit

43-58

Authors: Ika Susanti, Aida Vitayala Hubeis, dan Sadikin Kuswanto

This research is aimed to make a performance management design based on MBO and Balanced Scorecard perspective approach in order to improve education and training administration. Performance accountability stimulates public sector organizations to improve their performance continuously and to build a performance management system that is oriented not only toward the budget and its realization, but also toward results. This paper discusses MBO and Balanced Scorecard perspective approach in planning and controlling its programs. In addition, this model can be used as a strategic controller for the management to measure the organization’s success and failure. This is a qualitative research approached by a case study using the method of participant observation through questionnaires, in depth-interviews, and focused group discussions. The success of education and training administration is determined by performance achievements of the individual, division, and organization that include financial aspect, participants of the education and training program, Standard Operating Procedure (SOP), administrators of the program, technology, and innovation. The resulted design is a four-stage flowchart describing planning, implementation, measurement, and performance evaluation. Keywords : Performance Management, Design, Education and Training, Management by Objectives (MBO), Balanced Scorecard Perspective