Abstract:Penelitian ini bertujuan untuk menganalisis strategi pengembangan pasar yang diterapkan dalam mengatasi stagnasi kunjungan wisatawan (di bawah 50.000 pengunjung per tahun) akibat kejenuhan pasar pada objek wisata religi…
Patung Yesus Buntu Burake di Tana Toraja. Industri pariwisata religi di Indonesia memiliki potensi besar, namun banyak destinasi menghadapi tantangan dalam mempertahankan dan meningkatkan jumlah kunjungan akibat persaingan yang semakin ketat dan perubahan perilaku konsumen. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi langsung, dan dokumentasi. Informan penelitian terdiri atas pengelola objek wisata (Dinas Pariwisata) dan wisatawan yang dipilih secara purposive. Analisis data menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pengembangan pasar saat ini masih berada pada fase transisi dan belum berjalan secara optimal. Promosi destinasi masih sangat didominasi oleh konten organik (word-of-mouth digital) yang diunggah secara sukarela oleh pengunjung melalui media sosial visual seperti TikTok dan Instagram, sedangkan iklan resmi berbayar dan kemitraan strategis dengan biro perjalanan berskala besar masih sangat minim. Selain itu, ditemukan adanya kesenjangan antara daya tarik utama objek wisata yang dinilai sangat memuaskan dengan kualitas infrastruktur layanan pendukung yang masih memerlukan standardisasi, meliputi aksesibilitas jalan, kebersihan toilet, keterbatasan tempat sampah, serta minimnya fasilitas ramah muslim (muslim-friendly) khususnya kepastian kuliner halal. Penelitian ini menyimpulkan bahwa strategi pengembangan pasar memerlukan peralihan pendekatan dari promosi pasif menjadi pemasaran digital berbayar yang terstruktur, perluasan segmen pasar geografis dan demografis, serta peningkatan kualitas fasilitas operasional demi menciptakan kepuasan pengunjung yang berkelanjutan.
This study aims to analyze the market development strategy implemented to overcome the stagnation of tourist visits (under 50,000 visitors per year) caused by market saturation at the religious tourism object of the Jesus Statue Buntu Burake in Tana Toraja. The religious tourism industry in Indonesia has great potential, yet many destinations face challenges in maintaining and increasing visitor numbers due to increasingly intense competition and changing consumer behavior. This research employs a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and documentation. Research informants consisted of tourism site managers (Tourism Office) and tourists selected purposively. Data analysis used the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results indicate that the current market development strategy is still in a transitional phase and has not operated optimally. Destination promotion is still heavily dominated by organic content (digital word-of-mouth) voluntarily uploaded by visitors on visual social media platforms such as TikTok and Instagram, while official paid advertisements and strategic partnerships with large-scale travel agencies remain highly limited. Furthermore, the study identifies a gap between the core attraction, which is rated highly satisfying, and the quality of supporting service infrastructure that still requires standardization, including road accessibility, toilet cleanliness, availability of trash bins, and the lack of Muslim-friendly facilities, particularly the certainty of halal culinary options. This study concludes that the market development strategy requires shifting from a passive promotion approach to a structured paid digital marketing campaign, expanding geographical and demographic market segments, and upgrading operational facilities to create sustainable visitor satisfaction.
Abstract:Amidst the growing number of tourism villages and intensifying competition among destinations, tourism village managers face the challenge of devising digital marketing strategies that are not merely informative but also…
capable of sustainably building meaning, experiences, and destination competitiveness. This study aims to examine the social media-based digital marketing strategies implemented by a specific attraction within Pujon Kidul Tourism Village identifying supporting and inhibiting factors and to analyze the role of digital narratives in shaping the destination's image and competitiveness. A qualitative approach was employed, with data collected through in-depth interviews with tourism village managers (BUMDes), the Tourism Awareness Group (Pokdarwis), tourism-related MSMEs, village officials, and tourists. Data analysis was conducted thematically, utilizing source triangulation to ensure the validity of the findings. The study reveals that social media management remains reactive and unplanned, characterized by the absence of content calendars, creative direction, and performance evaluation mechanisms. Furthermore, there is a misalignment between the digital narratives used and the core identity of Cafe Sawah Pujon Kidul as a culinary destination rooted in the rural experience. Nevertheless, there are opportunities to be leveraged, such as hosting TikTok live streams which have proven effective for content collaboration with local SMEs and communities as well as the management's openness to learning and guidance.
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:Micro, Small and Medium Enterprises (MSMEs) are the backbone of Maros Regency's economy, with a significant development of 1,000 units to 2,000 units until December 2025, which is dominated by the culinary sector. In addition,…
ition, the fisheries sector is also the focus of development with milkfish production with a production of more than 9,100 tons per year by 2024 with market potential that continues to grow in line with the Free Nutritious Meal (MBG) program involving MSMEs as suppliers. The contribution of MSMEs is not only felt in the absorption of labor and income of the local community, but also supports the tourism sector through souvenir products and services related to tourist destinations such as Bantimurung Tourism Park and Rammang-rammang Kart Area to support more sustainable growth, access to business legality and ease in the licensing process are crucial factors that need to be considered. Data collection for this study was carried out from December 1, 2025 to December 24, 2025. Respondents in this study were collected from MSME actors in Maros Regency and have obtained permits at the Maros Investment and One-Stop Service Office which was obtained by 40 respondents. Primary data from this study was obtained from research instruments in the form of answers from questionnaires that were distributed online by using google forms to 40 respondents at Maros Link which was distributed containing 9 questions and for each question item there were 4 alternative answers that had been provided
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:This study aims to analyze the product differentiation strategy implemented by Nhanas Donuts Pinrang in facing culinary business competition in the millennial and Gen Z era. The research method used is descriptive qualitative…
ative with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production and service employees, as well as millennial and Gen Z consumers. The results showed that the product differentiation strategy applied includes four main aspects: flavor innovation with contemporary variants (matcha cheese, red velvet crumble, cookies and cream), attractive and "instagrammable" visual display, aesthetic and modern packaging design, as well as active digital marketing through Instagram, Facebook, and TikTok. Supporting factors for the success of differentiation include the owner's creativity, understanding of young consumer behavior, strategic location, and digital branding. The implications of this study indicate that product differentiation integrated with digital marketing is able to increase competitiveness and customer loyalty of local culinary Micro, Small, and Medium Enterprises in the digital era.
Abstract:This study aims to analyze the influence of management accounting systems on the performance of culinary MSMEs and test the role of sustainability reporting as a moderation variable. The research uses a quantitative approach…
oach with a survey method of 100 culinary MSMEs operating in the central area of Makassar City. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results of the study show that the management accounting system does not have a significant effect on business performance. This indicates that most MSMEs still do not make optimal use of accounting information in decision-making. Meanwhile, sustainability reporting has been proven to have a positive and significant influence on business performance. However, sustainability reporting is not able to moderate the relationship between management accounting systems and business performance. These findings show that sustainability practices have a more direct role in improving the performance of MSMEs compared to management accounting systems that have not been implemented effectively. This research contributes to the development of management and sustainability accounting literature, as well as provides practical implications for MSME actors in improving business performance through the integration of information systems and sustainable business practices.
Abstract:The rapid proliferation of AI-powered marketing technologies in emerging markets poses a fundamental challenge to culturally-grounded micro, small, and medium enterprises (MSMEs): how can algorithmic imperatives be reconciled…
ciled with indigenous value systems that define not only business practice but collective identity? Despite growing research on both AI adoption in SMEs and indigenous knowledge preservation, scholarship rarely examines how traditional values actively mediate rather than merely moderate commercial technology adoption. This study addresses that gap by investigating how MSMEs in Makassar City, Indonesia, negotiate AI marketing integration while preserving siri’ na pacce, the Bugis-Makassar philosophical framework centred on dignity (siri’) and solidarity (pacce). Employing interpretive phenomenology integrated with Community-Based Participatory Research (CBPR), the study conducted 23 in-depth interviews and three focus group discussions with 44 MSME owners and key personnel across traditional culinary, artisan craft, ethnic fashion, and digital service sectors. Template analysis generated four overarching themes: (1) value-based technology discernment, wherein siri’ na pacce operates as an active epistemological filter for evaluating AI tools; (2) strategic selective adoption, wherein enterprises accept algorithmically aligned functions while rejecting culturally incompatible features; (3) cultural indigenization of technology, wherein AI systems are actively reoriented toward communal rather than individualistic ends; and (4) constrained agency under platform power, wherein algorithmic visibility systems penalise cultural non-conformity with market exclusion. These findings challenge technological determinism and advance decolonial computing theory by demonstrating that indigenous values simultaneously enable epistemological agency and are constrained by structural power asymmetries, a duality insufficiently theorised in prior technology adoption frameworks. The study calls for regulatory frameworks establishing indigenous data sovereignty, participatory AI co-design with local communities, and cooperative digital infrastructure as conditions for authentic, rather than performative, cultural integration.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.