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This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.


Tourist Attraction Public-Private Partnership Value for Money

Article Details

Author Biographies

Agung Nur Probohudono, Universitas Sebelas Maret

Agung Nur Probohudono is a Lecturer at the Faculty of Economics and Business of Sebelas Maret University, Surakarta, Indonesia. He has taught public sector audit, public sector accounting, and public sector accounting systems. The focus of his current research is corporate governance, financial reporting, and public sector performance.

Djuminah, Universitas Sebelas Maret

Djuminah is a lecturer at the Sebelas Maret University Surakarta and an expert in the field of financial accounting and intermediate Accounting

Evi Gantyowati, Universitas Sebelas Maret

Evi Gantyowati is a lecturer at the Sebelas Maret University Surakarta and an expert in the field of accounting and corporate governance

How to Cite
Arifah, S., Probohudono, A. N., Djuminah, & Gantyowati, E. (2021). Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency. Ilomata International Journal of Management, 2(4), 263-273.


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