Crime generates insecurities, which limit tourism in several ways: reduced tourist destination appeal, increased perceptions of the risk of being victimized as a tourist, harm to destination image, increased transaction costs, and reduced institutional quality. This study employed a panel data approach to investigate the impact of criminal acts on tourist arrivals in 35 Central Javanese districts/cities from 2020 to 2024. Control variables included tourist attractions, accommodation, restaurants, vehicles, and the COVID-19 pandemic. Findings revealed a significant negative relationship between criminal cases and tourist visits, underscoring security's crucial role. Conversely, tourist attractions, accommodation, and restaurants positively affected arrivals. As expected, the COVID-19 pandemic negatively influenced tourism. Notably, the study found no significant impact from the prevalence of violence against children and women or the ratio of vehicles. Comparative analysis (between tourism-based and non-tourism-based regions) shows that crime consistently deters and attractions consistently promote tourism in all areas. Still, accommodation positively impacts tourism-based economies, while restaurants promote tourism in both regions. These results highlight the necessity of enhancing security measures at tourist destinations, fostering the development of sustainable attractions, and ensuring adequate supporting infrastructure to stimulate tourism sector growth in Central Java.

Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang.
Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement.
Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data.
Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.