Public Services for the Tourism Sector During the Covid-19 Pandemic In Bukittinggi City

This study aims to analyze the implementation of public services during the Covid-19 pandemic at the Bukittinggi City Tourism, Youth and Sports Office, analyze the quality of public services that were hindered by the Covid-19 pandemic at the Bukittinggi City Tourism, Youth and Sports Office and analyze the factors that influence public services during the Covid-19 pandemic at the Bukittinggi City Tourism, Youth and Sports Office. This type of research is qualitative with a descriptive method and was carried out at the Office of Tourism, Youth, and Sports of Bukittinggi City and the technique used in testing the validity of the data is by using triangulation techniques. The results of this study are 1. The implementation of public services during the Covid-19 pandemic at the Tourism, Youth, and Sports Office of Bukittinggi City, namely productivity, service quality, responsiveness, responsibility, and accountability, 2. The quality of public services that are hindered by the Covid-19 pandemic 19 at the Tourism, Youth, and Sports Office of the City of Bukittinggi, namely the delivery of service information through information bulletin boards and pamphlets, improving the online service delivery system, and increasing the competence of service implementers. 3. The factors that affect public services during the Covid-19 pandemic at the Tourism, Youth and Sports Office of Bukittinggi City are the right policy response in the tourism sector, careful planning, sustainable cooperation, quality MSME products, and socializing return to the tourism sector through the media.


INTRODUCTION
Basically, the tourism sector is one that is very considered in the development of an area (Basalamah & Mawardi, 2022;Mair & Jago, 2010;Radovic & Arabska, 2016;Scott et al., 2012). In each area, both the government and the private sector that support the realization of tourism places are racing in the development of tourist attractions (Edgell Sr, 2016;Haufler, 2013;Scott et al., 2012;Yasir et al., 2021). Tourism destinations do not only include natural beauty (Căruntu & Diţoiu, 2014;Majumder & Hossain, 2011;Xu et al., 2013), there are even culinary, religious, marine, educational, historical, and many others. Currently, the government and the private sector are actively developing tourism because the tourism sector has contributed a lot to the country's foreign exchange due to the large tax costs contributed by the tourism sector to the government and the balance of payments that is always in surplus into the state financial budget. Therefore, the government seeks to improve the tourism sector and it is hoped that many tourists will visit.
Indonesia is a country that has many tourist destinations or destinations (Lesmana & Sugiarto, 2021;Soeroso & Susilo, 2014;Untari & Satria, 2019) . In addition to the private sector, there are also Indonesian tours that are managed by local governments aimed at making it easier for visiting tourists to enjoy public services and facilities that have been provided and managed by local governments.
Public service efforts from year to year continue to increase due to community demands (Denhardt & Denhardt, 2015;Khaleghian, 2004;Lipsky, 2010)to the government, in this case civil servants, to be able to provide optimal service to the community or often called excellent service. As state servants and public servants, civil servants are required to have a high responsibility in providing services to the community. Public services are usually carried out by the government, both central and local governments. The strong demand from the community for better services has forced various government agencies to encourage the improvement of excellent work performance.
The implementation of public services carried out by the government is still faced with services that are not yet effective and efficient and the quality of human resources is not adequate. This can be seen from the number of complaints from the public, either directly or indirectly, such as through the mass media demanding an increase in the quality of public services.
Improving the quality of public services is one of the most important things. This happens because on the one hand the community's demands for service quality are getting bigger while the practice of the organizers has not changed significantly. People always demand quality public services, even though these demands are often not in line with expectations because public services that have occurred so far are still convoluted, slow, expensive, and tiring (Wahyuni, 2017).
The government has an important role to provide excellent public services for all its residents as mandated by the law. In Article 1 of Law Number 25 of 2009 concerning public services, it is stated that the definition of public service is as follows: Public service is an activity or series of activities in the context of fulfilling service needs in accordance with statutory regulations for every citizen and resident of goods, services and/or services. or administrative services provided by public service providers. Public service is an effort made by a group or a bureaucratic person to provide assistance to the community in order to achieve a certain goal.
Bukittinggi is one of the cities in West Sumatra Province which has many tourist destinations, which in general, almost all tourist destinations in Bukittinggi are managed directly by the local government, namely the Tourism, Youth, and sports offices. The destinations include: wildlife parks , panoramas, museums, gadang clocks, Japanese holes and others.
At the end of December 2019, the World Health Organization (WHO) announced a new virus from the Wuhan area. This virus is an infectious disease that is said to be transmitted from animals to humans and spreads very quickly. This infectious disease is called The Coronavirus Disease which until now has spread to Indonesia, with the corona virus pandemic the government has set a lockdown everywhere in all corners of Indonesia because many victims have died and contracted the virus. The lockdown is expected to reduce the number of viruses in Indonesia.
Likewise with the running of government, serving the community in government cannot be done because of a decree from President Joko Widodo that the government system in serving the community is carried out through Work From Home (WFH) which was originally based on face-to-face or direct. With the current pandemic, according to data, there has been a 65% decrease in employee performance in serving the community because many employees experience work stress due to work being laid off, thereby reducing the performance they have. And with this, the effectiveness of employee performance is increasingly difficult and becomes additional PR for the government.
The impact of the pandemic with the enactment of the WFH system is also applied to the Tourism, Youth and Sports Office of the City of Bukittinggi, where all tourism activities are closed and some official employees are employed at home online or some even seem to be free from duty because their position or field of work must be face-to-face. face to face with the community such as guarding the counter for tourist attractions (Beebeejaun & Gunputh, 2022;Dollard & Bailey, 2021;Prasetyanti et al., 2020;Zulfa et al., 2021).
In recent years, the contribution of the tourism sector has increased significantly, but in the new year 2020 the world was shaken by the presence of the COVID-19 virus outbreak. The President of Indonesia, Joko Widodo, issued an instruction, namely the Large-Scale Social Restriction ( PSBB ). Forbid all countries or cities most affected by COVID to enter their border areas. This research was conducted to look at the requirements of tourism in Indonesia in the midst of the COVID-19 pandemic and the steps taken by the government to restore the tourism sector by using library research methods.
The government through the Ministry of Tourism and Creative Economy (Kemenkarekraf) has taken several policy steps to improve the tourism sector and the creative economy. The government is preparing another program, namely preparing a tourism grant fund event with a total budget of Rp. 3.3 trillion is the government's effort to maintain the economic sustainability of the tourism sector. Increasing exports and digitizing the marketing of creative economy products (Ekraf) is one of the government's steps, so it is hoped that it can restore national tourism (BA Utami & Kafabih, 2021).
The existence of COVID-19 has had a tremendous impact, namely that almost all aspects of life in the global hemisphere have experienced paralysis, including Indonesia. To limit the spread of COVID-19, governments around the world are taking action, namely imposing a Lockdown or prohibiting all countries or cities most affected by Covid from entering their border areas. The existence of these social restrictions resulted in stagnation in various sectors, both economic, social and political sectors. The tourism sector means the sector most affected by this pandemic (Škare et al., 2020). Currently , it is estimated that 75 million jobs in the tourism sector are experiencing shocks and the tourism industry is at risk of losing its turnover of more than US$2.1 trillion (WTTC, 2020). . The tourism sector is the sector most affected by this pandemic (Škare et al., 2020). it is currently estimated that 75 million jobs in the tourism sector are experiencing shocks and the tourism industry is at risk of losing its turnover of more than 2.1 trillion US$ (BA Utami & Kafabih, 2021) This impact is also felt for the tourist city , namely the city of Bukittinggi, based on the Bukittinggi government's decision to enforce the Community Activity Restrictions (PPKM) or what can be called Lockdown to break Covid-19.
Based on the pandemic, the Bukittinggi city government issued a circular to the surrounding community as stated in Government Regulation No. 21 of 2020 concerning Large-Scale Social Restrictions in the Context of Accelerating the Handling of the 2019 Corona Virus Disease  where due to the pandemic the government urges people to do work, school using online (in the network) or working from home to reduce the increase in the covid-19 virus (Syarifudin, 2020). Based on this, it is indicated that the tourism sector is still unstable with the current pandemic, so that the author is interested in conducting research with the title "Public Services for the Tourism Sector During the Covid-19 Pandemic In Bukittinggi City i.

METHODS
The researcher used a qualitative approach and a descriptive methodology to conduct this research. This research is qualitative with descriptive method and was carried out at the Office of Tourism, Youth and Sports City of Bukittinggi Bukittinggi 3) Surrounding communities affected

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Volume 12 Number 2 , July-December 2022. Page 395 -410 by the COVID-19 pandemic. Researchers in this study used data collection techniques through interviews and documentation studies as well as data analysis techniques used qualitatively which were more descriptive of the results of interviews and documentation studies which were then described in descriptive form such as data reduction, data display and drawing conclusions.

Implementation of public services during the Covid -19 pandemic at the Department of Tourism, Youth, and Sports of Bukittinggi .
Since March 2020, the tourism industry has been impacted by the pandemic since the emergency response was enacted, so tourist attractions have been closed to prevent transmission of the virus. The perceived effect is the number of losses in the tourism sector in Bukittinggi due to Covid-19, which is estimated to be 67.04 billion , which includes thousands of business units in several types of tourism businesses (Wicaksono, 2020).
When the Covid-19 pandemic really occurred in West Sumatra, especially in the City of Bukittinggi. Disaster mitigation implemented by the Department of Tourism , Youth, and Sports of the City of Bukittinggi namely washing hands when going into the office environment , checking body temperature with a thermo gun and wearing a mask. This has become a new rule that must be carried out by anyone because of the conditions that are being affected by the Covid-19 pandemic.
Although the tourism sector will continue to experience a pandemic in 2020, in 2021 the tourism industry will remain the main driver of the Bukittinggi city's economy. This reflects the contribution of the tourism sector in 2019.
The implementation of public services at the Bukittinggi City Tourism, Youth and Sports Office can be seen from the following various indicators : a. Productivity Productivity does not only measure the level of efficiency, but also the effectiveness of services. Productivity is generally understood as the ratio between inputs and outputs. Public services within the framework of the duties and authorities of each section in the Tourism, Youth, and Sports Office of the City of Bukittinggi during the Covid-19 pandemic carry out programs and activities that are carried out and funded by the budget of the City of Bukittinggi.
Public services at the Bukittinggi City Tourism, Youth and Sports Office related to work infrastructure are considered not optimal enough to use because of their limited nature, and not all office employees can operate computers, only special employees use them. The capabilities and resources of the employees at the Bukittinggi City Tourism, Youth and Sports Office are still not productive during this pandemic. In addition, the limitations of computers in the implementation of services hamper services. This problem is certainly a concern for service providers in optimizing employee productivity during the Covid-19 pandemic.
Therefore, it can be concluded that employee productivity during this pandemic has not been maximized. There are still employees who procrastinate on work, there are still employees who think wrongly that the work of government officials does not need to work optimally because the salary has been determined in accordance with applicable government regulations. Then, it was found that employees who like to be late for work, go home early and during working hours are not at the office for reasons that are not clear.

b . Service Quality
Service quality tends to be important in explaining the performance of public service organizations. Most of the negative views that are formed about public organizations arise because of public dissatisfaction with quality. Thus, according to Dwiyanto (2010:50-51) public satisfaction with services can be used as an indicator of the performance of the public bureaucracy. Public services at the Kema sub-district office have implemented service mechanisms or procedures during this pandemic, namely by limiting the number of queues in the room and implementing 3M (washing hands, using masks, and maintaining distance) and there have been no complaints from service users regarding these procedures.

c. Responsiveness
Responsiveness is included as one of the performance indicators because it directly describes the ability of the public bureaucracy in explaining its mission and objectives. Meanwhile, low responsiveness is indicated by the misalignment between services and community needs. As from the results of research conducted by the author, it was found that the response of employees was slow in service. When asked for services, they have not responded immediately and have been told to wait until their personal affairs are finished, such as playing with their cellphones and playing social media, Facebook and being unfriendly to service users.
The implementation of the speed of delivery of service time also seems slow and there is no guarantee that the product will be finished. This proves that the responsiveness of services in the government bureaucracy at the Office of Tourism, Youth and Sports of Bukittinggi City which is considered not to meet the requirements because the government bureaucracy does not have the ability to respond quickly and at the wrong time to what the community needs. In addition, as a service provider, you must be friendly because it is your duty and reflects a government official.

d. Responsibility
Responsibility explains whether the implementation of public bureaucratic activities is carried out in accordance with correct administrative principles in accordance with bureaucratic policies, both explicit and implicit. Agus Dwiyanto (2010:50-51).

Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik
Volume 12 Number 2 , July-December 2022. Page 395 -410 In the Department of Tourism, Youth, and Sports of Bukittinggi, it can be concluded that the responsibility indicators have not been implemented. The assessment of the quality of public services that have not run as expected in this indicator is that they have not implemented the SOP (Standard Operating Procedure) which is adapted to the Covid-19 pandemic conditions according to the direction of the central government where the administrative requirements procedure is to bring a cover letter from the village.

e. Accountability
Accountability refers to how much the policies and activities of the public bureaucracy are subject to public officials elected by the people. The assumption is wrong that these political officials, because they are elected by the people, will automatically prioritize the public interest. From the results of the study, it was found that public services at the Bukittinggi City Tourism, Youth and Sports Office had not placed the interests of users over their own interests, had not served wholeheartedly and had not served as much as possible, and this had not realized the responsibilities of the employees at the Tourism, Youth and Sports Office. , and Sports City of Bukittinggi.

Quality of public services hindered by the Covid -19 pandemic at the Tourism, Youth, and Sports Office of Bukittinggi City
Seeing the many needs of the community related to services, in this case services during the pandemic are still carried out by the Tourism, Youth and Sports Office of the City of Bukittinggi in order to meet the service needs of the community. The City of Bukittinggi is still trying to be able to do this, but in carrying out these activities, they still pay attention to health protocols considering the high level of spread of Covid in West Sumatra Province, including in the City of Bukittinggi.
Service providers, in this case government institutions, are required to change the way they work and work systems during this pandemic, including the City of Bukittinggi itself. Then, increasing service standards is also a solution in providing services during the pandemic.
Then, for people who want to receive services at the Tourism, Youth, and Sports Office of Bukittinggi City , they are required to wear a mask, then wash their hands before entering the office area , and check their body temperature using a thermogun. Social distancing by keeping a distance is also not forgotten, by limiting the number of service recipients to only 4 people waiting in the waiting room of the office building , then the others while waiting their turn can wait on the office terrace which has also been provided with a waiting room. The use of masks or face shields is also required for employees who are WFO and who carry out field surveys if needed, for example finding coordinates for land parcels, recommendations for permits to establish events, events, and so on.

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As for the quality of public services that are hindered by the Covid-19 pandemic at the Tourism, Youth, and Sports Office of the City of Bukittinggi , among others, as follows:

a. Delivery of service information through information bulletin boards and pamphlets
Changes in existing service standards are informed to the public through pamphlets and information bulletin boards provided by the Bukittinggi City Tourism, Youth and Sports Office . The socialization and coordination of service standards is also informed through the current technology, namely the WhatsApp application to be informed to relevant officials, such as Kelurahan, Village Head, Village Apparatus, RT/RW, etc. in the Bukittinggi City environment. In this regard, the importance of service standards is used as a reference in measuring service effectiveness and measuring service user satisfaction in a public service unit (Ombudsman, 2017). In this case, to improve the quality of public services, it is necessary to have public service standards first. These public service standards are an entry point to the unsatisfactory aspects of public services received by the community so far (Roudo, Mohammad, 2008).

b. Improving the online service delivery system
During a pandemic, technology should be one way to prevent face-to-face activities if it is owned by an agency in the field of public services. Because with the use of existing technology, the public or the public can receive services easily, namely from their respective places of residence, which means there is no need to come directly to the office, in essence the community or the public must have a smartphone/computer connected to the internet network to access services based on the internet. the online. This online-based service is an application of Electronic Government or better known as e-Government. E-government is the use of technology to improve access and delivery of government services that can benefit all citizens. There is a relationship between the government and the community, it is no longer a top-down relationship or known as topdown but rather builds a partnership between the government and citizens (Silcock, 2001).
However, it is known that in The Bukittinggi City Tourism, Youth and Sports Office has yet to provide online services or utilize existing technology. Because basically the service activities at the Tourism, Youth, and Sports Office of Bukittinggi City it must be done face-to-face, considering that the fields of work are not easy to do online. Of course, in this case, the community must continue to carry out offline services, as well as officers who must be ready to provide offline services to the community.
The City of Bukittinggi also does not yet have a special application/website to support existing service activities so that they can be done online. In the use of innovative information and communication technology, especially web-based applications via the internet, this is the government's way to provide easy access to government information and services for the community (Fang, 2002). Based on the foregoing, the Bukittinggi City Tourism, Youth and Sports Office must continue to carry out service activities manually or offline to the community, even during this COVID-19 pandemic.

c. Improving the competence of service implementers
Competence is the main capital for officers or employees as service implementers. With the competencies possessed , it will make it easier for us to do work and reduce the risk of mistakes when doing a job. Competence is an integrated set of capabilities, consisting of knowledge, skills and attitudes, which are conditional for effective performance, in a particular context, profession, organization, role and situation (Mulder, 2014). With competence, service quality will be produced, then with the quality of service it will also result in work performance and the realization of effective and efficient in an organization (Puspitawaty, 2020).
Increasing employee competence can be done in several ways , one of which is by participating in education and training (training). By providing education and training regularly, it will have a positive influence on employee performance, because education and training has a function to improve skills, skills and knowledge (Pakpahan in Eliana et al., 2020). employees at the Bukittinggi City Tourism, Youth and Sports Office have conducted education and training, including training organized by the Regional Personnel Agency (BKD) related to staffing, conducting comparative studies in several areas with a focus on providing integrated services at the Office Tourism, Youth, and Sports of Bukittinggi City . With these trainings, it increases the knowledge and insight of employees at the Tourism, Youth, and Sports Office of Bukittinggi City which directly has a positive impact on the competence of these employees when providing services to the community. With this employee's competence. Bukittinggi City Tourism, Youth and Sports Office can provide services quickly and precisely to the community, so as not to create crowds or long queues during the Covid-19 pandemic due to lack of understanding or low competence of employees.
The speed of time and accuracy of work carried out by employees at the Bukittinggi City Tourism, Youth and Sports Office greatly affects the services provided, the slower the time and the inaccuracy of the work carried out, the more people will wait long in the waiting room and then have an impact on The number of people who gather in the office area and have a higher risk of spreading COVID-19. Thus, the Tourism, Youth and Sports Office of the City of Bukittinggi has placed its employees according to their fields and experience to avoid this.

Factors affecting public services during the Covid-19 pandemic at the Bukittinggi City Tourism, Youth and Sports Office i
As for the f actors who affect public services during the Covid-19 pandemic at the Tourism, Youth, and Sports Office of the City of Bukittinggi , among others, as follows:

a. Appropriate policy response in tourism
The positive psychological condition of the community to return to travel, and the readiness of the community in tourism destinations are the main priorities. Tourists will definitely return to travel, if there is a guarantee from the government that the tourism destination is ready to accept tourists with health, hygiene and safety protocols. The psychological condition of the community can improve through controlling the number of Covid-19 sufferers and the discovery of a Covid-19 vaccine. In addition, the management of tourist destinations requires support from the surrounding community, because in addition to preparing physical facilities in accordance with health protocols, what is also very important is the readiness of the surrounding community to maintain cleanliness and safety.
The City of Bukittinggi appreciates the formation of a task force in the tourism sector, especially hotel and restaurant services. Furthermore, a certificate of verification results was also submitted for tourism service businesses in the application of health protocols that had undergone independent and field verification. The effort to implement health protocols in the hotel and restaurant tourism service business in the context of preventing and controlling Covid-19 is also a breakthrough for the Bukittinggi City government in the tourism sector regarding the implementation of Covid-19 protocols, prevention and control in the tourism sector in Bukittinggi City.

a. Careful planning
Efforts made by the government to prevent the spread of Covid-19 are considered carefully. Careful planning to innovate and rise from adversity due to this epidemic with the inauguration of this task force. The inauguration of this task force was supported by the Mayor of Bukittinggi as the one who confirmed it, of course this cannot be separated from various parties who support all efforts for the restoration of tourism in the City of Bukittinggi. In its implementation, the City of Bukittinggi has released a guidebook or protocol guide for hotels and restaurants in the new normal era, which regulates both internally and externally. With the release of this book, it is hoped that hotel and restaurant managers can use it as a guide in serving guests in the new normal.
The Office of Tourism, Youth, and Sports of Bukittinggi City in restoring institutional functions by keeping the distance between employees' work desks. This is intended to reduce transmission in one room in the office environment . Likewise, to prevent items from being touched in bulk, the Bukittinggi City Tourism, Youth and Sports Office provides hand sanitizer at every work desk. The government in completing many affairs requires many elements involved in it, including institutions that have authority in tourism affairs.

a. Ongoing cooperation
With the presence of Covid-19, all institutions have been affected which have made many new policies in overcoming this problem. The Bukittinggi City Tourism, Youth and Sports Office has made efforts to restore the functions of institutions, facilities and infrastructure affected by Covid-19. The Bukittinggi City Tourism, Youth and Sports Office in dealing with the latest pandemic conditions, agencies work hand in hand with stakeholders in preventing the spread of Covid19. Cooperation is needed so that all policies related to breaking the chain of Covid-19 spread can produce results. For this reason, the Bukittinggi City Tourism, Youth and Sports Office with other parties so that the tourism sector can recover as soon as possible and the spread of Covid-19 can be suppressed. agency 's effort to suppress or minimize the spread of Covid-19 is to guard the Bukittinngi City area. The activities of guarding and supervising the Jam Gadang area are the right steps because the area is included in a strategic area that is common for tourists to visit. This activity is a collaboration held by the Bukittinggi City Tourism, Youth and Sports Office , Satpol PP and several other elements of guarding. The implementation of guarding and supervision in the Jam Gadang area, Bukittinggi is strictly guarded from the north and south, to keep the area sterile from the spread of Covid-19, a total of 3 shifts a day are enforced. Furthermore, the Bukittinggi City Tourism, Youth and Sports Office also cooperates to introduce new habits to every guest and employee before entering the hotel environment, having the obligation to wash their hands and check their body temperature. All service personnel wear latex gloves, masks, face masks and are kept at a safe distance.

b. Quality products for MSME actors
The current revival of tourism is determined by an integrated collaboration by all components, driven by small and medium micro-enterprises in the City of Bukittinggi. For this reason, it is necessary to increase the products of micro, small and medium enterprises (MSMEs). The discussion participants agreed and were optimistic that the implementation of new rules for the tourism sector, both in terms of products and destinations , would be able to revive the tourism industry.
Tourists can return the desire to travel in Bukittinggi City, the Tourism, Youth, and Sports Office of Bukittinggi City must provide feedback so that potential tourists are interested in coming to the City of Bukittinggi, one of which is by organizing events or programs. With the holding of the event, little by little prospective tourists will come to attend the event and at the same time visit other tourist objects in Bukittinggi. Even during the pandemic, the event was still held even with all the limitations and was based online.

c. Re-socialize the tourism sector through the media
Tourism observers predict that there will be a change in new habits of tourism products and market transformation will be based on health, although previously they have implemented health rules, now they are also considering social distancing. The first thing that must be considered is how to generate a safe, clean and healthy tourism industry and then how to maximize the use of technology to reduce physical contact. During the pandemic, which has not ended, all parties hope that things will return to the way they were before the disaster.
There is a need for socialization regarding the technical implementation of tourism in the midst of the covid-19 pandemic which aims to bring back conditions or circumstances, it requires awareness from all parties to always comply with health protocols, by complying with the Covid-19 health protocol, there will be minimal infection to those with strong immunity. So as recommended by the government to always apply 3M, namely wearing masks, washing hands and maintaining distance. Recovery in the tourism sector, the local government, which is an extension of the central government, seeks to carry out recovery efforts in the tourism sector.

A. Productivity
The number of visitors to tourist attractions in Bukittinggi City in 2020 was 576,000 people, in 2021 571,000 people while the number of visitors before the pandemic in 2018 was recorded at 1,158,518 and 2019 as many as 1,130,000 visitors. b. Service quality The quality of services provided by the Tourism, Youth and Sports Office of the City of Bukittinggi often makes mistakes regarding the processing of important documents related to tourism. c. Responsiveness Employees at the tourism office are less responsive in responding to complaints from people who are in need of services and are found to be less friendly to the community and are more likely to tell the public to understand the flow of the service themselves. d. Responsibility Services at the Tourism, Youth and Sports Office of Bukittinggi City are still convoluted in managing files and the queues are very long. Employees at the Bukittinggi City Tourism, Youth, and Sports Office were also found to tend to tell the public to be patient in waiting even though the work SOPs for each service provided were clearly laid out. e. Accountability At the Bukittinggi City Tourism, Youth and Sports Office, it was found that there was no certainty of the services provided by Bukittinggi City employees in providing services to the community. In addition, it was also found that employees at the Tourism, Youth, and Sports Office of Bukittinggi City tend to violate their own work SOPs while the community needs fast service.

Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik
Volume 12 Number 2 , July-December 2022. Page 395 -410 a. The right policy response in the tourism sector A policy carried out by the government and related service members contribute to responding to all community needs when receiving services from the government by guiding the directions and policies of the mayor and the tourism office by forming a task force in each tourism sector. b. Careful planning With the Covid-19 pandemic, the government and service members have careful planning, such as implementing health protocols by providing hand sanitizer c. Ongoing cooperation By implementing and supervising the environment of the tourist attraction, to keep the area sterile from the spread of Covid-19, a total of 3 shifts a day is enforced. d. Quality products for MSME actors The Bukittinggi City Tourism, Youth and Sports Office organizes events or programs with the holding of these events little by little prospective tourists will come to attend the event and at the same time visit other tourist attractions in Bukittinggi e. Re-socialize the tourism sector through social media The Bukittinggi City Tourism, Youth and Sports Office also looks at the media as a place to promote tourism because it considers the media as an important forum in promoting tourism during the COVID-19 pandemic .

CONCLUSION
Based on the results of the analysis carried out by the researchers, conclusions were drawn, including: 1) Implementation of SIPKD in Regional Financial Management based on the theory according to George C. Edward Edward III that policy implementation is influenced by four variables associated with the Implementation of SIPKD in Regional Financial Management, namely: a. Communication: the implementation of communication in the form of socialization has not been optimal. b. Resources: in terms of human resources and financial resources are not sufficient. c. Disposition : Good enough, in accordance with the main tasks and functions, but still under monitoring of performance evaluation in regional financial management using the SIPKD application. d. Bureaucratic Structure: the bureaucratic structure that has been implemented in accordance with the SOP but there are obstacles in its implementation there are still a lot of tasks that must be made in detail and there are still unfinished tasks. 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). 2) Obstacles to the implementation of SIPKD in Regional Financial Management, namely the SIPKD application often experiences server problems and unstable internet network connections, not updating the application, new regulations, and inadequate human and financial resources. 3) Efforts to implement SIPKD in Regional Financial Management include: a. Improved communication and cooperation, b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance). b. Improved security of internet network connections and routine socialization and technical guidance (technical guidance).