NEGATIVE IMPACT AND EFFORTS TO RESPOND TO TOURISM DEVELOPMENT IN INDONESIA, ESPECIALLY IN BINTAN ISLAND, RIAU ISLANDS PROVINCE

From the above evidence in carrying out development, it can be concluded that Indonesian tourism in general and Bintan Island in particular has experienced There are indications of an imbalance of power relations between the countries of origin of tourists (developed countries) and developing countries as hosts. Tourist dissatisfaction is often seen as the fault of the host country. Like a new model of Imperialism (John A Hobson's Theory of Addiction). The imbalance in the inflow of various multinational companies into the development of Indonesia's tourism sector is flowing so swiftly. There are too many foreign investors so that Indonesia has been flooded with various international star hotel chains, from Jakarta to Irian Jaya. Meanwhile, national products have weak competitiveness. do not have high bargaining power, even in the domestic market causing a new model of Imperialism (John A Hobson's Dependency theory). The occurrence of damage to the environment and traditional culture. The relationship between hosts and tourists as guests, is more like slaves with their masters. The host, due to economic considerations, sacrifices everything for the satisfaction of his guests. (Theory of Sustainable Development). There are indications that tourism is a new/covert form of imperialism, there is dependence on the receiving country/region to comply with the wishes of tourists because they want to reach the international market/for economic benefits. Meanwhile, the host country is unable to compete in entering the international market mechanism. Governments and business people in countries/regions receiving tourists are subject to the interests of tourists, for the sake of foreign exchange. Various policies in the field of tourism and tourism products are designed to set aside people's rights.

development of a just and prosperous society. Justice that leads to the prosperity of the people. Physical development is only one phenomenon of prosperity.
This development must take place fairly, fairly for humans, for nature, so that the development carried out can be sustainable. The existence of government is to make it happen. The government's task besides organizing a just economy is implementing equity/social justice, implementing the law, administering a government with political justice and fair decentralization, with an efficient and honest bureaucracy, and reliable apparatus.
The development of tourism in the world,which is so rapid, indicating that tourism will become the largest industry in the world. Tourism is used as a development catalyst for developing countries, to get out of underdevelopment. But the reality shows that the growth of tourism in Third World Countries has created a new imperialism/covered imperialism. The people of the "Central State" (borrowing a term from dependency theory) use their economic power to impose their will on third world countries, and create the environment as they wish. Inequality in the relationship between hosts and guests, imbalances in obtaining benefits, marginalization of local communities, violations of local people's rights to public space and exceeding the carrying capacity of the environment, Riau Archipelago as one of the tourism destinations in Indonesia which has a unique tourist uniqueness. The uniqueness and potential of tourism in The Riau Archipelago which was developed as a tourism destination based on culture and supported by very attractive natural beauty. The emergence of marine tourism as the most desirable place has an impact on tourism in the Riau Archipelago. Many changes occurred as a result of the development of tourism. However, what has attracted the most attention is the high level of tourism accommodation business development with a very limited amount of land. These limitations do not necessarily stop development and even result in a higher level of function conversion which threatens the existence of green open spaces which also impact other areas as happened in Teluk Bakau Village, Gunung Kijang District. Residents of Teluk Bakau Village who work as fishermen are further and further away from Kepanta.

THEORETICAL EXPLANATION 2.1. Dependency Theory
The dependency theory from John A Hobson. explain imperialism and colonialism through the motivation of economic profit. This theory is part of Gold's theory group, which explains that imperialism occurs due to the urge to seek more profitable markets and investments. When the domestic market is saturated or the domestic market is limited, they look for new markets in other countries. According to Vladimir Ilich Lenin, imperialism is the pinnacle of capitalism. Capitalism, which originally developed from free market competition, killed other companies and gave rise to capitalism which controls the market. Even though the current form does not use a military fleet, the impact is still detrimental to the country that is the object of their investment.
Dependency theory basically agrees that the cause of dependence is a lack of capital and a lack of expertise. But the causative factor is the process of imperialism and neo-imperialism which sucks up surplus capital that occurs in peripheral countries to the central country. As a result of diverting this surplus, the periphery countries lose the main surplus needed to develop their country. Thus, development and underdevelopment are two aspects of the same global process. This global process is the process of world capitalism. In one area, the process gave birth development, in other areas, causes underdevelopment.

Theory of Sustainable Development (sustainable development)
Sustainable development is a process of development (land, cities, businesses, communities, etc.) that is based on the principle of "meeting the needs of the present without compromising meeting the needs of future generations". One of the factors that must be faced to achieve sustainable development is how to repair environmental destruction without compromising the need for economic development and social justice. Sustainable development includes three aspects, namely economic development, social development, and environmental protection. These three aspects cannot be separated from one another, because all three give rise to a causal relationship.
The relationship between economic and social is expected to create an equitable relationship. The relationship between the economy and the environment is expected to continue (viable). While the relationship between social and environmental aims to continue to survive (bearable). The three aspects, namely economic, social and environmental aspects, will create sustainable conditions.

Related to Dependency Theory
Bintan Regency which has a large enough natural potential to be developed into a tourist attraction. Through Law no. 10 of 2009 concerning Tourism states that tourism is needed to encourage equal distribution of business opportunities and benefit and be able to face the challenges of changing local, national and global life.
Currently investment in the tourism sector in Bintan is experiencing a positive trend. However, none of the local investors took part. There are 34 companies engaged in the tourism sector investing up to IDR 1.8 trillion in the Lagoi Tourism Area. Of the 34 companies, 33 of them are engaged in the business of five-star hotels and super luxury villas with the concept of wellness resorts with complete facilities. In addition, there is one company engaged in the business of management consulting activities.
The average investment value invested by each company is USD 4 million or equivalent to IDR 54.4 billion. Not only that, the 34 companies that are foreign investors (PMA) have also applied for a principle permit for PMA in early March 2018. So, the total investment value of the 34 PMA in early March 2018 reached IDR 1.8 trillion. The dominance of foreign parties in managing tourism and the dependence of the Bintan Regency government on foreign managers shows that the strategy and ability to manage tourism is still low Not surprisingly, only 50% of local revenue (PAD) comes from the tourism sector. Even that, on average, comes from paying taxes and levies for restaurants and hotels in the international scale tourism area in Lagoi. In fact, with the existing potential, Bintan should be able to do more than that. This is an impact of the weak strategy and low ability to manage tourism, as previously explained, so that tourist attractions other than Lagoi, which are empty of foreign investors, don't really contribute. From 2013 to 2015 it is estimated that more than 50% of the Bintan Regional Original Revenue contribution came from the Lagoi tourist area, as shown in the tables below. 14 Source: Report of the Regional Office of Revenue andFinancial Management of Bintsn Regency 2013-2015 Due to cooperation with foreign parties and plus Bintan is a free trade area or often called FTZ (Free Trade Zone), most of the tourism assets owned by the Bintan Regency area are managed by private parties and foreigners. It can be seen in the table above that the Bintan Regency government only gets the result of taxes and fees only.
On the other hand, tourism assets managed by foreigners cannot be enjoyed by local (archipelagic) tourists, because the rates set by the private sector follow foreign currency exchange rates. The government is only thinking about how to attract foreign tourists to visit tourism objects managed by private and foreign parties which exclude local tourists so that local tourists prefer to visit tourist objects owned by other regions or even neighboring countries which are estimated to be more affordable. Attractions managed by foreign parties can only be felt by foreign tourists and local tourists who come from the upper class. This is caused by payments that follow the dollar exchange rate. For this reason, when the tourism sector in the Lagoi area is used as the main basis for local revenue for Bintan Regency, the government does not see the potential of other tourism assets.

Related to the Theory of Sustainable Development (sustainable development)
Many changes occurred as a result of the development of tourism. However, what has attracted the most attention is the high level of tourism accommodation business development with a very limited amount of land. These limitations do not necessarily stop development and even result in a higher level of function conversion which threatens the existence of green open spaces which also impact other areas as happened in Teluk Bakau Village, Gunung Kijang District.
Residents of Teluk Bakau Village who work as fishermen are further and further away to the beach. Residents who work as fishermen must travel a distance of 5-10 km to get to the boat or pompong berths which are their means of transportation to find or carry fish catches. The residents of Teluk Bakau village really feel this, especially since tourism development which exploits the conversion of coastal lands is increasingly being carried out by tourism developers. Residents of Teluk Bakau Village are increasingly worried about this situation. the people think that in the future they can no longer carry out their routine as fishermen, because along the coastal area the tourism developer has fenced off, so that people have difficulty accessing boats on the beach,] Besides that, there is a lack of human resources, especially in Teluk Bakau Village, Gunung Kijang District, where the majority of the population are people who make a living as fishermen 62%, traders 19%, farmers 13% and civil servants 4.6%, besides In addition, the level of public education is relatively low, namely 68% did not complete elementary school, 18% graduated from elementary school, 11% graduated from junior high school and 9% graduated from public high school. From these data it can be seen that, in general, the community has not been able to compete in the tourism sector, both on a small, medium and large scale.
If this is allowed to continue, it is not impossible that tourism, which was initially expected to be able to improve people's welfare, will actually threaten the welfare of the community itself. Tangibly, the impact of tourism activities in Teluk Bakau Village provides evidence that current tourism activities are only oriented towards quantity and development as high as possible. Reflected by what is currently happening, tourism activities are starting to have an impact on the conventions of seaside land in seeking accommodation facilities which are increasing rapidly every year.
Along with changes in land use in Teluk Bakau Village, the tourism industry has an intangible impact on the socio-cultural life of the community. But to assess the intangible impact of tourism related to people's lives is not easy. According to Pitana and Gayatri (2005) there are many contamination factors that play a role in influencing the changes that occur. On the one hand, the Bintan Regency Tourism Office has so far not played an active role in supervising the development carried out by tourism developers in enforcing regulations related to land use by incorporating local wisdom in Teluk Bakau Village. Furthermore, the efforts made by the Tourism Office in providing an understanding of the Teluk Bakau village community,

Data Types and Sources
This type of research data uses interval data, namely data expressed in arithmetic operations on data collected from respondents, namely primary data and secondary data (Ghozali, 2013).

Population and Sample
All members of the population are used as samples with the consideration that the population is relatively small (Sugiyono, 2014). So the sample used amounted to 110 people.

Variable Operational Definitions
The operational definitions of the variables used in this study are: 1. E-Procurement (X1) E-procurement/E-purchasing is a procedure for procuring/purchasing goods/services through an electronic catalog system (Presidential Regulation, Number 16 of 2018 concerning Government Procurement of Goods and Services). E-procurement indicators according to previous research by Sutanto, Setiobudi, and Nugroho (2015).
2. Accounting StandardsGovernment ( SAP ) (X2) Government Accounting, hereinafter abbreviated as SAP, are accounting principles that are applied in compiling and presenting government financial reports (PP No. 71 of 2010 article 1 paragraph (3). Meanwhile, according to previous research by Sudarsono and Darsono (2016).
3. SystemInternal Control (X3) Internal control is defined as a process that is influenced by human resources and information technology systems designed to help an organization achieve a certain goal. Internal control is a way to direct, supervise, and measure the resources of an organization, and plays an important role in preventing and detecting embezzlement or fraud (Afriyanti, 2011).

Quality of Financial Statements
Financial statements are a description of information about the financial position, financial performance and cash flow statements of entities that are useful for a large number of users in making economic decisions or anyone who is not in a position to request special financial reports to meet certain information needs (Rudianto, 2012).

Method of collecting data
The data collection method used in this study was a questionnaire (questionnaire). Sugiyono (2014) defines a questionnaire as a data collection technique that is carried out by giving a set of questions or written statements to respondents to answer.

Data analysis method
The data analysis technique used in this study uses the stages of data analysis, namely data instrument testing, classic assumption test of multiple linear regression, testing the coefficient of determination, F test, data in the form of brief descriptions and tables.

From the above evidence in carrying out development, it can be concluded that
Indonesian tourism in general and Bintan Island in particular has experienced the following impacts: 1. There are indications of an imbalance of power relations between the countries of origin of tourists (developed countries) and developing countries as hosts. Tourist dissatisfaction is often seen as the fault of the host country. Like a new model of Imperialism (John A Hobson's Theory of Addiction) 2. The imbalance in the inflow of various multinational companies into the development of Indonesia's tourism sector is flowing so swiftly. There are too many foreign investors so that Indonesia has been flooded with various international star hotel chains, from Jakarta to Irian Jaya. Meanwhile, national products have weak competitiveness. do not have high bargaining power, even in the domestic market causing a new model of Imperialism (John A Hobson's Dependency theory) 3. The occurrence of damage to the environment and traditional culture. The relationship between hosts and tourists as guests, is more like slaves with their masters. The host, due to economic considerations, sacrifices everything for the satisfaction of his guests.
(Theory of Sustainable Development) 4. There are indications that tourism is a new/covert form of imperialism, there is dependence on the receiving country/region to comply with the wishes of tourists because they want to reach the international market/for economic benefits. Meanwhile, the host country is unable to compete in entering the international market mechanism. Governments and business people in countries/regions receiving tourists are subject to the interests of tourists, for the sake of foreign exchange. Various policies in the field of tourism and tourism products are designed to set aside people's rights. Communities are often not invited / do not get the opportunity to make choices, there is only an obligation to support and even sacrifice for the sake of tourism (John A Hobson's Theory of Addiction)

4.2.
In response to the above, the Bintan Regency Government should take preventive or corrective efforts, including: 1. Regional governments in receiving investment must also pay attention to Presidential Regulation Number 51 of 2016 concerning Coastal Borders, which in this regulation directs development in coastal areas and must refer back to the RTRW that applies in each district/city. 2. Steps taken by the government could be in the form of outreach and training in the field of tourism, which in turn can improve quality and processing potential to increase added value. The government must support and participate in advancing the efforts that have been made by this community. Aside from being managers and traders, local communities can also be empowered as managers and workers at resorts. Then it is necessary to create a Tourism Marketing Institution to support and advance tourism objects that have potential in Bintan Regency. 3. Sustainable development conceptborn at the 1992 Rio Earth Summit, must be a reference for the Regional Government in developing Tourism in particular. This concept is considered the best concept of development, including tourism development. This development concept requires environmentally friendly practices by the tourism industry, the creation of "Good Governance", "Sustainable Human Development" and attention to Human Rights. The development of the national tourism sector in the present and the future must be able to adapt to these issues. 4. In line with the above concept, Sutamihardja in Askar Jaya (2004), states that sustainable development goals include efforts to realize the occurrence of: a. Equity the benefits of intergenerational development outcomes (intergenerational equity) which means that the use of natural resources for the benefit of growth needs to pay attention to reasonable limits in the control of ecosystems or environmental systems and is directed at replaceable natural resources and emphasizes as low as possible the exploitation of unreplaceable natural resources. b. safeguards or securing the preservation of natural resources and the existing environment and preventing ecosystem disturbances in order to ensure a good quality of life for future generations. c. Utilization and management of natural resources solely for the sake of pursuing economic growth for the sake of equitable distribution of utilization of natural resources that is sustainable between generations. d. Maintain sustainable welfare of the people (society) both now and in the future (inter temporal). e. Maintaining the benefits of development or management of natural resources and the environment that have long-term or sustainable benefits for generations. f. Maintain the quality or quality of human life between generations in accordance with their habitat.