. The purpose of this study was to determine the effect of planning on increasing profitability at UPK DAPM Mutiara Abadi, Boyolali Regency. The method used in this research is descriptive qualitative method. The research object is UPK DAPM Mutiara Abadi, Boyolali Regency, which is a company engaged in the economic empowerment of rural communities. The effect of this cash planning precisely is to set achievement targets. The realization of the cash flow budget is a way of how this planning can be achieved. The results showed that the UPK DAPM Mutiara Abadi, Boyolali Regency, in planning and realizing cash flows was relatively appropriate in its implementation so that all the targeted profit plans were achieved. This is evidenced by the achievements in 2018 – 2022, all profit targets always experience a plus deviation.

Tourism is a very important sector in supporting economic development in Indonesia. The existing potential, natural resources, historical and cultural heritage can be developed into attractive leading tourist destinations that encourage tourists to make repeat visits to the same destinations. One of them is the Taru Jurug Animal Park in Surakarta City, Central Java. The purpose of this study was to analyze the role of visitor satisfaction and motivation on the intention to return to the same destination. The method used in this research is descriptive quantitative with a survey method for all tourists visiting Taru Jurug Surakarta Animal Park using a questionnaire. And using convenience sampling technique, with a total of 100 respondents. Then the data were analyzed using multiple linear regression analysis using SPSS.