Correspondence to Received: March, 12, 2020 Accepted: March, 21, 2020 Published: March, 30, 2020 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol 22, No 1, pp 39-43. Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION The tourism industry has become an important concern since President Joko Widodo took office. This is because tourism potential in Indonesia is still not widely known by the public and foreign tourists even though the tour has its own uniqueness and is also in line with President Joko Widodo's program for the development of creative industries in Indonesia until 2025. The Pariwista Office also said that tourism development in an area could developing the economy of the community around this can also reduce poverty. Thus there is an expected economic influence as a result of this industrial development. The existence of the tourism industry should contribute to society because of the relationship between tourism and local communities. As stated by the Sultan (2013) the empowerment of local culture as a force in tourism development is one of the emerging trends in tourism management today. Increasing the number of tourists from domestic and foreign countries can boost the Regional Original Income (PAD). The relationship between the tourism sector and PAD is a functional relationship, because the tourism sector is one of the sectors that gets top priority in order to improve the regional economic structure and can increase independence and competitiveness. Thus it is expected to make a sizeable contribution to PAD. The successful development of the tourism sector, means it will increase its role in regional revenue, where tourism is the main component by taking into account also the factors that influence it, such as the number of attractions offered, the number of tourists visiting both domestic and international, hotel occupancy rates, per capita income, the size of the hotel and restaurant tax, and the size of the tourist attraction fees. The tourism industry has good prospects for regional economic development. This journal aims to describe the development of the tourism industry and economic activities related to this industry in the Banyumas Regency. RESEARCH METHODS This study uses descriptive research on tourism in the Banyumas Regency and the surrounding economic activities. The data is taken from secondary data from the Central Bureau of Statistics (BPS) of Banyumas Regency. The data used in the form of hotel occupancy rates, length of stay of tourists, and number of tourists. The data is used to find out how big the impact of tourism is on society. Banyumas Regency Tourism Potential Khosy Zufat Annaaf1 1 Faculty of Education Vocational Program, Information System, Universitas Brawijaya Abstract In line with the government's program to develop creative industries in Indonesia until 2025. The tourism industry is expected to be one of the triggering industries for creative economic growth. This journal aims to provide an overview of the tourism industry and economic activities related to this industry in the Banyumas Regency. The data used in the form of hotel occupancy data, length of stay of tourists, and number of tourists taken from the Banyumas Regency BPS. The data is used to find out how big the impact of tourism is on the community. Banyumas Regency's tourism industry still relies on natural tourism. Some of the attractions that are in need of attention of local governments because of conditions that are not maintained, thus reducing the interest of visitors. Various tourism potentials are still being developed such as a culture that blends from Javanese culture and Sundanese culture and also a combination of natural tourism and cultural tourism can develop Keywords Creative industries, Nature tourism, BPS, and Industry JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 22, N0 1, 2020, 39-43 RESULTS AND DISCUSSION Banyuams Regency has a myriad of tourism that is not yet known by the domestic community and foreign tourists. In Banyumas Regency there is a diversity of tourism from natural tourism, religious tourism, to educational tourism, namely museums. Of course to increase tourists to the Banyumas Regency requires an appropriate marketing strategy and this must be done from the layers of government, related agencies, and the community of Banyumas in particular. There are several marketing strategies that can be carried out such as: (1) Conducting Island promotions to various mass media, namely print media, electronic media and also online media. This is because the mass media has a strong enough influence on the target especially tourists; (2) Making booklets, leaflets and guide books containing tourism information in Banyumas Regency; (3) Promoting and cooperating with airlines and several airports in Indonesia. The Banyumas Regency Culture and Tourism Office conducted promotions to several international airports, namely Yogyakarta, Semarang and Solo; (4) the Culture and Tourism Office of Banyumas Regency conducts outreach and socialization for tourism actors. The increase in tourism previously in 2009 from 13 tourist sites to 14 tourist sites in 2013. In 2013 the Banyumas district government allowed the construction of Andhang Pangrenan Recreational Park tourism in Purwokerto. The existence of a city park does not seem to have an impact on foreign tourists. This park functions more as a place of recreation for local people. As the data in Table.1 from year to year, Baturaden Lokawisata has always been a tourist center visited by tourists. Tours with beautiful natural scenery and various cultural attractions that are displayed always attract visitors. Not far from the area lies the tourist attraction Pancuran Seven and Pancuran Tiga. Both of these locations offer natural hot spring tourism. To reach this location tourists have to walk along more than 5 km. The scenery along the road leading to the foot of Mount Slamet and the cool air and then there are hot spring baths seems attractive to tourists by remembering the facilities provided on these two objects are very simple. Attractions around the Baturaden area are all managed by the Banyumas Regency Government. The facilities provided by the government are simple and modest. Banyumas Regency also offers cultural tourism which includes religious tourism, museums and cultural sites. Cultural tourism of the Wayang Sendang Mas Museum features various puppet collections in the area around Banyumas. Included in this tour package is a search for Banyumasan culture. The number of historical museum tourists decreased in 2010. This could happen because of poorly maintained tourist location conditions. This museum is located in the middle of a city forest park and because of the condition of the forests that are currently untreated, rarely knows where it is. Then according to the data in Table.1 the Wayang Sendang Mas Museum has increased in 2011 to 2012 there can also be an improvement in the place of the Wayang Sendang Mas Museum by the Banyumas Regency Government. Religious tourism began to be visited a lot. Saka Tunggal Mosque has been attracting tourists from year to year. Various improvements and tour packages are offered around the location making it interesting. Tourists can enjoy religious tourism as well as traditional cultural offerings in Banyumas Regency. Kalibacin hot springs do not show a significant upward trend in visitors. From 2009 to 2013 only around 5900 to 6000 visitors each year. This is due to the lack of attention of the Banyumas Regency Government to the Kalibacin hot spring. Visitors are only given a hot spring bathing suit facility without any other facilities being the center of attention to come to the Kalibacin hot spring. Visitors to the Kalibacin hot spring are only visited by the surrounding community. This is due to the lack of attractive marketing strategies carried out so far by the Banyumas Regency Government to attract foreign tourists. Table 1. Number of Tourism Object Visitors in Banyumas Regency for the Period of 2009-2013 Tourism site Visitors (People) 2009 2010 2011 Curug Cipendok 52349 5101 3 48446 Telaga Sunyi 3415 3020 3089 Pancuran Tiga 25111 3860 6 40634 Pancuran Tujuh 21894 2380 9 17568 Bumi Perkemahan Baturaden 1750 2569 1213 Lokawisata Baturaden 346873 3528 23 39329 1 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 22, N0 1, 2020, 39-43 Kalibacin 5988 5859 5853 Wanawisata Baturaden 13066 9136 10108 Curug Gede 22605 2071 4 23729 Curug Ceheng 12950 1223 4 11978 Museum Wayang Sendang Mas 1702 1197 1989 THR Pangsar Soedirman 12356 1130 6 8833 The mosque Saka Tunggal 5765 8433 12573 recreational park Andhang Pangrenan 0 0 27307 6 Tourism site Visitors (People) 2012 2013 Curug Cipendok 50986 48450 Telaga Sunyi 3670 4496 Pancuran Tiga 50539 53507 Pancuran Tujuh 38208 20714 Bumi Perkemahan Baturaden 1359 1709 Lokawisata Baturaden 44285 5 43311 6 Kalibacin 5868 6002 Wanawisata Baturaden 10550 11796 Curug Gede 24234 24803 Curug Ceheng 10654 8319 Museum Wayang Sendang Mas 1983 1124 THR Pangsar Soedirman 10587 9196 The mosque Saka Tunggal 11072 13388 recreational park Andhang Pangrenan 28948 6 23002 8 Source: BPS of Banyumas Regency Various forms of promotion can be done by local governments to attract tourists. Utilization of local cultural activities such as the upload ceremony before fasting or Jaro Rojap ceremony to capture the interests of foreign tourists and hand in hand introducing the local culture of the community also offers the beauty of existing natural attractions. Local governments can take advantage of activities carried out by the government and the provincial government to promote the tourism it has. The launch of the Visit of Central Java in 2013 did not include the Banyumas district in the tour. Borobudur is an icon of tourism in Central Java which is already very well known in the world followed by cultural tourism in Solo so that these two regions are included in the travel agenda list. However, the Banyumas Regional Government can send various forms of promotion such as brochures as a way of promoting its tourism industry which is entrusted at tourist sites that are included in the agenda of the Central Java tourist route. The existence of the 2013 Central Java visit program opens Banyumas opportunities to carry out effective promotions. Nature tourism is a mainstay of Banyumas tourism. Tourism development carried out in 2001 until 2012 relied on the beauty and natural wealth of the surroundings. For example the development of the Dreamland water tourism site. The development of this tour follows the current tourist trend by utilizing the wealth of water and views of the surrounding hills. This development is a continuation of the surrounding natural attractions namely Cipendok waterfall. Tourists can visit both places with the same route. Tourism Development in Banyumas is built in a sustainable manner. It can be seen that cultural tourism can actually be a leading tourist attraction in Banyumas. The condition of Banyumas which is geographically located within the borders of Javanese and Sundanese culture has given rise to its own cultural characteristics which absorb the influence of both cultures. The existence of tourist sites must also be supported by adequate facilities. This facility is like a mosque, a parking lot, a place to eat, a toilet. These facilities become standard facilities at tourist sites. Other facilities which are also important as a tourist attraction, especially from outside the city, are hotel and lodging facilities. In each tourist spot is also given a center of souvenirs so that the community around the tourist attractions get income from selling souvenirs typical of Banyumas. Table.2. Number of Hotels and Rooms in Banyumas Regency Year 2002-2014 Tahun Hotel Bintang Hotel Non Bintang Unit Kamar Unit Kamar 2002 5 353 136 1842 2003 5 262 137 1881 2004 5 359 137 1881 2005 5 470 151 2128 2006 5 470 151 2128 2007 5 368 167 2355 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 22, N0 1, 2020, 39-43 2008 5 369 169 2994 2009 6 369 163 2289 2010 7 444 166 2562 2011 9 637 164 2405 2012 7 411 166 2998 2013 11 857 168 2824 2014 11 862 171 2969 Source: BPS of Banyumas Regency Some conditions can be the cause of many local tourists staying at jasmine hotels. First, there are more jasmine hotels and most of them are scattered in nature tourism locations. Tourist attraction that is visited by many natural attractions, so consumers prefer lodging close to tourist sites. However, jasmine hotels are also available near realistic religious tourism and cultural tourism, although in small amounts. The second reason, because prices are more affordable by tourists. Some budget hotels located in the Baturaden tourist complex offer cheap prices with adequate facilities. The cleanliness and safety of jasmine hotels is guaranteed because the hoteliers are aware of intense competition in the lodging business. In some periods also seemed to increase. But the existence of star hotels is still focused in urban areas. This hotel function has the main market objective to be a place to stay for people who have affairs in the Regency of Banyumas, especially the Capital District, Purwokerto. The price offered between one hotel to another is also the same and the position of the star hotel is too far to reach tourism around the Banyumas Regency. Of course the local government also has a goal if a five-star hotel is built near tourism, it will shut down the jasmine hotel business that is around the tour. Table 3. Number of Foreign and Archipelago Travelers Who Stay at Hotels in Banyumas Regency in 2002 – 2014 Year Traveler Overseas Traveler Domestic Amount 2002 7,308 311,292 318,600 2003 4,884 325,834 330,718 2004 5,597 316,260 321,857 2005 6,328 355,193 361,521 2006 6,602 337,676 344,278 2007 8,237 399,494 407,731 2008 10,272 539,401 549,673 2009 9,707 469,802 479,509 2010 2,230 556,001 558,231 2011 3,605 454,942 458,547 2012 10,014 419,189 429,203 2013 5,474 510,593 516,067 2014 2,720 344,097 346,817 Source: BPS of Banyumas Regency From Table 3 it can be seen that the dominant local tourists staying at jasmine and starred hotels. This also proves that local tourists are dominant in every tourist visit in Banyumas Regency. In total only from 300,000 to 450,000 although there have been a number of years of which 500,000 have stayed. The number of foreign and local tourists is also relatively fluctuating, it can also be seen that local tourists are bored to visit tourist attractions that are just like that so that innovation is needed to attract visitors. The longer the tourists stay the more expenditure will be the consumption of tourists. Their expenditure is not only for consumption of primary needs that will kill the culinary industry, but also the consumption of local handicrafts. Various creative industries were lifted up and sold in the presence of tourism. One of the emerging creative industries is the performing arts. Traditional performing arts such as Calung and Ebeg often appear at Baturaden tours. The traditional arts group that always fills events at this tour consists of groups of children and adult groups. On average, one Calung arts group is 24 people. Ebeg artistry consists of an average of 20 people because it consists of gamelan musicians and Ebeg dancers. The Banyumas batik industry has also been elevated along with the development of Banyumas tourism. In the Baturaden tourism location there is a batik gallery that displays Banyumasan batik. Banyumasan Batik has at least two of its own styles namely Baturadenan and Sokaraja styles. Each has its own characteristics. Baturadenan batik has a different color from Sokaraja typical Banyumas batik. The style, color and detail of this batik will depend on the area of the craftsmen. Tourists will also look for local specialties for souvenirs. Banyumsan typical foods include mino, chips, jenang jacket and fried getuk. This food is available at every tourist location. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 22, N0 1, 2020, 39-43 CONCLUSIONS For the future development of tourism it is better to lead to the use of nature around the Banyumas Regency because its position close to the foot of Mount Slamet will certainly get an innovation-innovation for further tourism development. Then the existing tour must be given adequate facilities to be considered suitable as a tourist spot. Innovation is also needed for existing tours so that the tours built are not in vain. Tourism management must also be both structural and functional in order to have benefits for the government and the community. REFERENCES BPS Kabupaten Banyumas. (2016) Banyaknya pengunjung objek wisata di wilayah kabupaten banyumas, Accessed November 26, 2019 https://banyumaskab.bps.go.id/statictable/2 016/03/27/ 59/banyaknya-pengunjung-obyek-wisata- di-wilayah-kabupaten-banyumas-t ahun-2009-2013.html BPS Kabupaten Banyumas. (2019) https://banyumaskab.bps.go.id/statictable/2 016/03/28/ 72/banyaknya-hotel-dan-kamar-di- kabupaten-banyumas-tahun-2002- 2014.html BPS Kabupaten Banyumas.(2018) Wisatawan hotel di banyumas. Accessed November 26, 2019. https:// banyumaskab. bps.go.id /statictable /2016/03/28/ 65/banyaknya- wisatawan-mancanegara-dan-nusantara- yang-menginap-di-hotel-di-kabupaten- banyumas-tahun-2002---2014.html Hermawati, Sri., Milawaty, Yusye. (2016). Potensi Industri Pariwisata Kabupaten Banyumas. Jurnal Ilmiah Ekonomi Bisnis. Volume 21 Nomor 3. 173-181. Kamila, Aisyah. (2016). Pengaruh Sektor Pariwisata, Produk Domestik Regional Bruto (PDRB), Tingkat Investasi Dan Jumlah Penduduk Terhadap Peningkatan Pendapatan Asli Daerah (PAD) Tahun 2010-2014. Skripsi. FEB, Akuntansi. Universitas Muhammadiyah Surakarta. Mayasari, Diannor. (2014). Strategi Promosi Pariwisata Pulau Derawan. Skripsi. FKI, Ilmu Komunikasi. Universitas Muhammadiyah Surakarta. Sultan, Muh. (2013). Menggagas Pencitraan Berbasis Kearifan Lokal,http://komunikasi.unsoed.ac.id/sites/d efault/files/59.sulton%20poenya.pdf