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This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

This study aims to describe and analyze: the supervisory function of the APBD carried out by the Maybrat Regency DPRD and the supporting and inhibiting factors of the Supervisory Function. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that supervision is carried out by the Maybrat Regency DPRD on the Regional Government Budget, based on the duties and authorities that exist in the DPRD as stipulated in article 154 paragraph 1 (one) point (c) of Law Number 23 of 2014. The Media/Supervisory Tools of the Maybrat Regency DPRD on the APBD are: Commissions, Special Committees (Pansus) and Working Groups (Pokja). The time for the implementation of supervision carried out by the Council Members is carried out since the person concerned is inaugurated and can be carried out at any time. The method of supervision carried out by the legislature over the executive is through 2 (two) ways, namely: Indirect supervision and Direct supervision. The DPRD is in the stage of preventive supervision, lacking maximum performance Repressive supervision carried out by the DPRD is still not clearly visible in carrying out APBD supervision. Factors that support the DPRD's Supervision of the Maybrat Regency Budget include: Reform Atmosphere and Regional Conditions Along with the pace of the reform wheel. There are checks and balances between the DPRD and the Executive.  Education Level of Maybrat Regency DPRD Members, out of 20 council members, 12 council members have passed strata 1 and 2. Factors that hinder the DPRD's Supervision of the Maybrat Regency Budget include: Experience and Understanding of Supervision Duties. Unprofessional Attitude and Lack of Supporting Facilities

This study aims to describe and analyze: Community Empowerment Strategies in Batu Majang, Long Bagun District, Mahakam Hulu Regency, East Kalimantan and Inhibiting and Supporting Factors Affecting Empowerment in Tourism Village Development. The research is qualitative descriptive analysis The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, testing alternative interpretations dan forming and/or refining generalizable theory from case study. The results of the study show that the Community Empowerment Strategy in the Development of Tourism Villages in Batu Majang which is carried out includes: Planning is carried out through community proposals which are then mapped to potential based on ususlan.  Implementation of Community Empowerment in Tourism Village Development by involving all elements of Village Muspides, Tourism Awareness Groups and all communities, Providing guidance to the community in a sustainable manner by collaborating with the tourism office, increasing the productive economy.  Evaluation or Monitoring of Community Empowerment in Tourism Village Development through a village-level musayawarah forum which is delivered in a village deliberative forum every 3 months.  Factors that inhibit community empowerment in the development of Tourism Villages include limited resources, both budget and human resources, traditional community behavior, and limited land. The supporting factors encountered are the support of some people and the existence of promotional media that can support the existence of tourist villages.