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Badung district as one of the regions applying local autonomy made a policy of tourism accommodation stipulated in the Regent Regulation Number 6 Year 2016 on Standardization of Cottages Business.This regulation was a follow-up of building structuring & supervision of accommodation service in Badung District, as a technical requirement for accommodation service with a narrow area of land by following the standard of cottages business.The objectives of this research were to determine how the implementation, implementation strategy and supporting factors are of Regent Regulation Number 6 Year 2016 on the Standardization of Cottages Business. This was a descriptive qualitative research. In order to collect the data, the researchers conducted an observation and interview with information sources relating to the implementation of that regulation.The research result showed that the implementation of this research was not optimum yet, there was a violation of the implementation and the license. Badung tourism service as the executor seems like ignoring that matter since the government wants to have a local revenue increase accepted from the tax determination for business by 10%. The implementation strategy was conceptualized as a Tourism Village, but the condition at field did not support. Supporting factors of this regulation implementation were communication and good cooperation among the executors, potential of spatial planning implementation, and the potential to increase Badung local ownsource revenue. While the inhibiting factors were the target group behavior diversity and commitment degree as well as executors ‘ability.

eurasia: economics and business

THE IMPLEMENTATION OF REGENT REGULATION # 6 OF 2016 ON STANDARDIZATION OF COTTAGES BUSINESS TO INCREASE BADUNG LOCAL OWN-SOURCE REVENUE OF BALI PROVINCE