JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol. 24, No. 3, 2022, pp. 22-29 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336/E-ISSN: 2620-8482 Correspondence to : slamet.smh@bsi.ac.id Received: 1 August 2022 Accepted: 30 August 2022 Published: 1 Sep 2022 INTRODUCTION Disease Covid-19 pandemic at the beginning of 2020 was an event that shocked the world. Covid-19 has been declared by the WHO (World Health Organization) as a pandemic in which the spread of the virus has spread which has mild or severe symptoms, the symptoms generally are cough, runny nose, fever, and shortness of breath. But the elderly group, they have a high risk related to heart, high blood pressure, and diabetes. (Indonesian Covid 19 Task Force, 2020) This virus is growing very fast because it is carried by tourists who have been exposed and visit each other from one place to another, many countries are affected, including Indonesia.Various sectors in Indonesia have suffered losses from the impact of this virus, one of these sectors is tourism (Deb, 2020). The limitation of social activities and the closure of road access in Indonesia are government efforts to reduce the spread of the virus and this causes tourists to be unable to carry out activities, as usual, resulting in a decline in state financial income. (Sumarni, 2020). (George et al., 2020) said significant changes also appeared in the declining tourist visits, because in the year before this pandemic, tourists were very free to enter and leave the country, thus making tourism a source of foreign exchange for the country. However, with this situation, tourists are afraid to travel, even implementing strict health protocols cannot guarantee exposure or not, so many tourists choose to stay at home (George et al., 2020). According to data from the Central Bureau of Statistics, tourist visits experienced a decline in the three main entrances, almost 75% before and after the Covid-19 outbreak. The number of visits in 2019 was around 16 million and different in 2020 which was around 4 million. Statistical data also shows that tourist visits have decreased from 2020 to 2021, which only reached around 130 thousand visitors. In addition to tourism in general, there is one tourism interest that has potential and is very prospective to be developed into a promising target market, namely halal tourism (Muawanah et al., 2021). This prospect has Impact of Services, Marketing and Halal Tourism on Tourism Recovery Strategies During the Covid-19 Pandemic Slamet Heri Winarno1, Alan Budi Kusuma2, Bryan Givan3 1,2Management Department, Faculty of Economic and Business , Universitas Bina Sarana Informatika, Indonesia 3 Management Department, Faculty of Economic and Business , Universitas Nusa Mandiri, Indonesia Abstract The arrival of the covid-19 pandemic has made many places affected, one of which is the tourism industry. Ministry of tourism and creative economy is planning that halal tourism can help tourism become better, because halal tourism is currently in demand by many people because it is prospective and very potential also supported by many residents who are majority Muslim. To encourage this, the need for a maximum strategy in restoring tourism that has been declining from various aspects such as visits that affect income, and one of these efforts is service. Service is very important to be optimized, because the quality of excellent service will make guests more comfortable in visiting tourist attractions. If connected with halal tourism that the concept looks to be able to apply a very friendly service with the aim of being able to provide their needs and desires when traveling supported by amenity development strategies, attraction development, accessibility development, HR development, and friendly tourism that applies sharia principles. The method used is quantitative data in the form of primary data resulting from the dissemination of questionnaires directly to tourists who visit. Keywords Services; Marketing; Halal Tourism; Tourism Strategy JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 3 , 2022, pp. 22-29 been recognized by the world, one of which in 2019 Indonesia was ranked first as the best halal tourism in the world which has excelled from 130 other country participants, this is because Indonesia has the largest Muslim population from various countries (Muawanah et al., 2021). Indonesia has a Muslim population that is more than any other country. In addition, Indonesia has halal tourism destinations that have received awards (Nurohman & Qurniawati, 2021), namely Lombok in the award (The World Best Halal Tourism Destination at the World Halal Travel Awards in Abu Dhabi), Aceh in the award (World's Best Airport for Halal Travelers & World's Best Halal Cultural Destination from the World Halal Tourism Award) and three others (Riau Islands, West Sumatra, and Jakarta). In its implementation, we need what strategies we should develop to market halal tourism in restoring tourism, one of which is service (Muawanah et al., 2021). Excellent service is very important for us to optimize (Winarno, 2019), moreover, we can provide additional services such as amenities, accessibility, and other Muslim travel wishes (Rachmiatie et al., 2020). In procurement, it is necessary to pay attention to the aspect of access, communication, and the environment (Putra, A. S., Winarno, S. H. et al., 2021). Services are activities offered between parties that are intangible and do not result in ownership (Winarno et al., 2018), On the other hand, the quality of service is one of the requirements in a company or agency to be used as a reflection of the satisfaction aspect (Winarno et al., 2020). Marketing is a human activity to fulfill satisfaction in the needs of the marketing process (Cristobal-Fransi et al., 2020), in addition, marketing is a social process (which includes individuals and groups) to get what they need and want by offering exchanges of products with other parties. (Sheth & Uslay, 2007) The concept of halal tourism is tourism that puts forward Islamic law which has a vision that the recommended tourism is tourism such as pilgrimages or activities that can protect or prevent visitors from committing sins (Muawanah et al., 2021), on the other hand, the halal concept includes all aspects of human life such as finance, work, cosmetics, clothing, tourism, finance, etc. (Rachmiatie et al., 2020) The tourism promotion strategy in public relations is an overall approach to the program that becomes the principle for the desired direction (Oppermann, 2000), other things that need to be considered are the development of tourism products and destinations, tourism institutions, and infrastructure, as well as tourism human resources (Riestyaningrum et al., 2021). METHODS The research method is quantitative by using data in the form of numbers from the results of calculations or measurements. Data was obtained by distributing questionnaires to respondents who have qualifications, namely, people who always travel (tourists) spread across several regions in Jabodetabek (Jakarta, Bogor, Depok, Tangerang, and Bekasi) as many as 200 people and conducted online. The data analysis technique uses the Structural Equation Model (SEM) method, which includes the analysis stages: (1) measurement of the outer model; (2) inner model analysis; and (3) hypothesis testing. Figure 1. Research Model JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol. 24, No. 3, 2022, pp. 22-29 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336/E-ISSN: 2620-8482 Correspondence to : slamet.smh@bsi.ac.id Received: 1 August 2022 Accepted: 30 August 2022 Published: 1 Sep 2022 The hypothesis is based on the research model is H1: Services have a significant effect on tourism strategy H2: Marketing has a significant effect on tourism strategy H3: Halal tourism has a significant effect on tourism strategy RESULTS AND DISCUSSION Measurement of Outer Model Based on data from 200 respondents who have been obtained through distributing questionnaires, it is obtained profiles of respondents regarding gender, occupation, and travel experience (table 1). This classification of respondents aims to know clearly about the description of respondents as research samples. Based on the data in table 1, it can be seen that the majority of visitors to tourist attractions or tourists are dominated by women by 114 people or 57%, while the remaining 43% are men. This data is obtained from the results of distributing questionnaires to tourists who visit tourist attractions. This study also describes the distribution of respondents based on occupations where the first order is dominated by employees by 33% or 66 people, the second-order is housewives who reach 50 people or 25%, the third-order is students with 44 people or 22%, and then self- employed by 40 people. people or 20%. These results were obtained from distributing questionnaires to respondents who visited tourist attractions.The author could indicate the position of figure in the text as follows: Table 1. Respondent Characteristics Classification of Respondents Total Percentage Gender: Man Woman 86 114 43% 57% Occupation: Employee Student Housewife Entrepreneur 66 44 50 40 33% 22% 25% 20% Travel experience: Experienced Inexperienced 172 28 86% 14% Based on 200 sample respondents presented in this study, data obtained that 86% or 172 of them have experience in halal tourism, while 28 people or 14% have no experience in halal tourism. Factor Loading Figure 2. Factor loading JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol. 24, No. 3, 2022, pp. 22-29 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336/E-ISSN: 2620-8482 Correspondence to : slamet.smh@bsi.ac.id Received: 1 August 2022 Accepted: 30 August 2022 Published: 1 Sep 2022 Factor Loading is the initial stage in measuring the validity of a model. Factor Loading has a condition that must be > 0.7 so that an indicator can be said to be valid. If it does not meet the requirements, it must be removed from the model. Meeting the first condition will affect the AVE value. The calculation results (figure 2) show that each latent variable has indicators that meet the requirements for factor loading > 0.7, so it can be said that the model is valid and there is no need to change the model due to the deletion of indicators. Average Variance Extracted (AVE) The expected AVE value in this study is > 0.5 and the calculation results of this study indicate that each latent variable has a value of > 0.5 (table 2). Table 2. AVE Value Constructs Average Variace Extracted (AVE) X1 Services 0.803 X2 Marketing 0.674 X3 Tourism 0.725 Y Strategy 0.761 Table 2 clearly shows that the AVE value does not have a convergent validity problem because all variables have an AVE value > 0.5, so we can then test the problem model related to discriminant validity. Discriminant Validity Discriminant validity can be seen from the cross-loading table, this output is used to measure discriminant validity. At this stage, there are two value criteria to be evaluated, namely the cross-loading value and the correlation value between latent constructs (table 3). The value of cross-loading on all variables is as follows: 1. The value of the service variable with five measurement indicators, each of which has a value > 0.7, namely PL1 = 0.991, PL2 = 0.880, PL3 = 0.924, PL4 = 0.843, PL5 = 0.920. 2. The value of the marketing variable with four measurement indicators, each of which has a value > 0.7, namely PM1 = 0.838, PM2 = 0.734, PM3 = 0.850, PM4 = 0.855. 3. The value of the strategy variable with five measurement indicators, each of which has a value >0.7, namely S1 = 0.877, S2 = 0.720, S3 = 0.892, S4 = 0.883, S5 = 0.877. 4. The value of the tourism variable with five measurement indicators, each of which has a value >0.7, namely WS1 = 0.883, WS2 = 0.827, WS3 = 0.900, WS4 = 0.892, WS5 = 0.857. All the variables have each indicator with a value of > 0.7, meaning that the model in this study is said to be valid. If the cross-loading value has an output of one variable that is <0.7 then discriminant validity is needed by equating the base of the AVE square with the correlation between latent constructs. Composite Reliability Composite Reliability is the last step of the construct validity test in measuring the outer model to test the unidimensionality of the model used in this study (table 4). To test this unidimensionality using composite reliability and Cronbach's alpha with a value of > 0.7. The calculation results (table 4) shows the value of Croncbach's alpha service variable = 0.938, marketing = 0.843, strategy = 0.904, tourism = 0.921. The composite reliability value of service variable = 0.953, marketing = 0.892, strategy= 0.929, tourism = 0.941. That is, all each variable has a value > 0.7, then all variables are reliable. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 3 , 2022, pp. 22-29 Table 3. Cross Loading Value Table 4. Composite Reliability Value Constructs Cronbach’s Alpha Composite Reliability Services 0.938 0.953 Marketing 0.843 0.892 Strategy 0.904 0.929 Tourism 0.921 0.941 Measurement Inner Model Adjusted R Square is the corrected R Square value based on the standard error value (table 5). The value of Adjustment R Square provides a stronger picture than R Square in assessing the ability of an exogenous construct to explain endogenous constructs. Table 5. R Square Value Table 5 shows the Y variable has an R-Square value of 0.342 or 34.2%, where the value is > 0.33 so it can be said that the model formed is categorized as a moderate model. Indicators Services Marketing Strategy Tourism PL1 0.991 0.576 0.290 0.435 PL2 0.880 0.608 0.134 0.382 PL3 0.924 0.699 0.289 0.230 PL4 0.843 0.513 0.347 0.399 PL5 0.920 0.668 0.154 0.205 PM1 0.478 0.838 -0.037 -0.274 PM2 0.385 0.734 -0.027 0.083 PM3 0.516 0.850 0.000 PM4 0.776 0.855 0.171 0.246 S1 0.250 0.039 0.877 0.593 S2 0.204 0.115 0.720 0.382 S3 0.244 0.019 0.892 0.520 S4 0.249 0.027 0.883 0.608 S5 0.195 0.039 0.873 0.435 WS1 0.382 0.108 0.623 0.883 WS2 0.240 -0.013 0.509 0.827 WS3 0.382 0.096 0.494 0.900 WS4 0.298 -0.024 0.441 0.892 WS5 0.260 -0.067 0.553 0.857 R Square R Square Adjusted Strategy 0.375 0.342 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol. 24, No. 3, 2022, pp. 22-29 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336/E-ISSN: 2620-8482 Correspondence to : slamet.smh@bsi.ac.id Received: 1 August 2022 Accepted: 30 August 2022 Published: 1 Sep 2022 Table 6 shown the test results concluded that the service had no significant effect on the recovery strategy with p-values of 0.785 or > 0.05. Table 6. Path Coefficients Patch Coefficients P-Values Services > Strategy 0.785 Marketing > Strategy 0.951 Tourism > Strategy 0.000 The results of other calculations also have no significant effect on the marketing strategy with p-values of 0.951 or > 0.05. But on the other hand, halal tourism significantly influences the choice of recovery strategy because it produces p-values of 0.000 or <0.05. Overall, the three factors in the model (service, marketing, and halal tourism) affect the tourism recovery strategy. Hypothesis Testing Hypothesis testing in this study uses t- statistics and P-values (table 7). The hypothesis will be declared accepted if the value of t-statistics > 1.701 (t-table) and the value of P Values <0.05 Table 7. Hypothesis Result Patch Coeffecient t-stat P- Values Result Services > Strategy 0.273 0.785 Rejected Marketing > Strategy 0.061 0.951 Rejected Tourism > Strategy 4.220 0.000 Accepted H1: Services have a significant effect on tourism strategy The test results show the value of t-statistics for the service variable to the recovery strategy variable, which is 0.273 < t-table (1.701) with p-values 0.785 > 0.05. From these results, it is stated that the hypothesis is rejected and proves that the service variable does not affect the recovery strategy variable. The main factor that is part of the tourism recovery strategy, of course, lies in reopening tourist destinations affected by the Covid-19 pandemic. Research (Deb, 2020) also reveals that the most important thing right now after the pandemic is to reactivate the economy, especially the tourism sector. The same thing was also conveyed by (Sumarni, 2020) that the biggest challenge today in Indonesia is to return the economic order to normal again. So it can be concluded that tourism services are not believed to be a determining factor in tourism recovery strategies. H2: Marketing has a significant effect on tourism strategy The test results show the value of t-statistics for the marketing variable to the strategy variable, which is 0.061 < t-table (1.701) with p-values 0.951 > 0.05. From these results, it is stated that the hypothesis is rejected and proves that the marketing variable does not affect the strategy variable. The paralysis of the economic sector due to the Covid-19 pandemic was also felt by various business sectors, especially the travel business. Marketing activities for tourist destinations also experienced a setback. Many tourist destinations have closed their businesses during the Covid-19 pandemic, so that it has an impact on marketing activities in the travel business, so for now tourism marketing has not affected the recovery strategy. (Riestyaningrum et al., 2021) in her research revealed the need for strategic steps as an effort to overcome this crisis. H3: Halal tourism has a significant effect on tourism strategy The test results show the value of t-statistics for the tourism variable on the strategy variable, which is 4.220 > t-table (1,701) with JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 3 , 2022, pp. 22-29 p-values 0.000 <0.05. From these results, it is stated that the hypothesis is accepted and proves that the halal tourism variable affects the recovery strategy variable. Amid the current Covid-19 pandemic, returning the interest of tourists to visit tourist objects is an opportunity (Cristobal-Fransi et al., 2020). one of them is halal tourism (Muawanah et al., 2021). The development of halal tourism is currently increasing along with the improvement in the economic sector (Rachmiatie et al., 2020). The management of halal tourist destinations has also begun to be carried out through strategic planning (Nurohman & Qurniawati, 2021). This is certainly a separate strategy in economic recovery, especially in the tourism sector. With the development of halal tourist destinations, it is expected that there will be an increase in the number of tourist visits (Mittal & Sinha, 2021). The support of all parties is also needed to revive the passion for tourism, especially in Indonesia. CONCLUSION The results of the study concluded several things, including service was proven to not affect recovery strategies in the post- pandemic period, marketing was proven to not affect recovery strategies in the post- pandemic period, and halal tourism was proven to affect recovery strategies in the post-pandemic period. 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