This research aims to know how the Ethics and responsibility of PT TRAVEL Umrah conducts its travel business?. This background research of Various motivations variety PT TRAVEL Umrah in implementing its travel business. Is that motivation is not only a business commodity, so causing a few problems related to that Travel, among others, the cheapness of travel so that the number of Umrah pilgrims displaced and not so depart with many reasons such as the visa is not out or travel unclear. This research is a qualitative research of Phenomenology. The research data obtained through technique of observation, in-depth interviews (in-depth interview), Focus Group Discussion (FGD) and documentation with data analysis using a model of Miles and Huberman, which includes three lines of analysis, namely data reduction (data reduction), a data display (presentation data), and conclusion drawing / verification (conclusion). This Research uses the perspective of Petter Beyyer related to a religious commodity for the sake of a capitalist. Business in the name of religion is a commodity.

This research illustrates the effectiveness of the use of direct budgetary towards performance-based budgeting at pamekasan subdistrict office, Regency of Pamekasan. Based on the ratio comparation of the budgetary utilization effectiveness at Pamekasan subdistrict Office in 2009 showed that the Program of Office Administrative Services, Program of Facilities and Infrastructure Apparatus Improvement. Program of Apparatus Resource Capacity Improvement, Program Intensify the Society Complaint Handling, Program of Planning New Autonomous Region, Programs of District Administrative Services said effective according to the effectiveness ratio reaching 100%. Then the ratio comparation of the budgetary utilization effectiveness at Pamekasan subdistrict Office in 2010 showed that Program of Office Administrative Services, Program of Facilities and Infrastructure Apparatus Improvement. Program of Apparatus Resource Capacity Improvement, Program Intensify the Society Complaint Handling, Program of Planning New Autonomous Region, Programs of District Administrative Services said effective according to the effectiveness ratio reaching 100%. Next, direct expenditure contribution to expenditure budget total at Pamekasan subdistrict Office in 2009 and in 2010 there are some activities that are necessary to be done the increase , among others, as follows: Program of Facilities and Infrastructure Apparatus Improvement, Program of Apparatus Resource Capacity Improvement, Program Intensifies the Society Complaint Handling, Program of Planning New Autonomous Region, Program of District Administrative Services.