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Despita Meisak; Yessi Hartiwi; Velicia Vivyana Anindita; Ellya Candra

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

Erna Putri Diana; Ryski Dwi Pratowo; Fajar Hendro Utomo

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Tulungagung Regency has the potential for culinary tourism that can be developed, one of which is traditional culinary. Although the Tulungagung Regency Government has presented a "Halal Culinary Area" and a "Pinka Culinary Tourism Area", the area has not fully provided an interesting visual and functional experience. Therefore, it is necessary to design a space that facilitates traditional culinary MSMEs as well as an educational and recreational place. This design carries the theme of contemporary tropical architecture by considering local climatic conditions, through the application of wide openings, cross ventilation, wide trellises, and the use of natural materials, as well as expressive styles with the shape of a rooster roof and the basic shape of an elliptical building as a symbol of adaptation to climate change and the economy in the business environment. The facilities in this design include traditional restaurants, educational bales, wiyata offices, prayer rooms, playgrounds and other supporting facilities that can attract the interest of the community and introduce traditional Tulungagung culinary.

Syifaiyah, Rokana; Mauludi, Andri

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

Akbar Amin; Alfina Jannah; Bhernanda Artino; Sudarmiatin Sudarmiatin; Ita Wilujeng

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Café retrorika is one of the cafes located in Batu City, Malang, which adopts a green marketing concept with a unique aesthetic touch, combining the concepts of “Retro” and “Eco-friendly”, where almost all of the café’s furniture and decorations are made from recycled materials, such as old windows, used motorcycle tanks, gas cylinders and rims, which are transformed into high-art decorative elements. Awareness of the importance of sustainable business is growing, including in the culinary sector. Cafes and restaurants now compete not only in terms of taste and service but also in their commitment to environmentally friendly concepts. Moreover, today’s consumers are increasingly selective in choosing places to eat that support local products, use environmentally friendly materials, and strive to reduce plastic waste. This is one of the reasons for building cafes with different concepts, as done by the owner and founder of Retrorika café. This study uses a qualitative approach with a case study research type. Data collection techniques include participant observation, interviews and documentation. The result show that Retrorika café was built based on the personal idealism of its owner as a green movement activist, rather than market calculations. The café’s “Retro” identity serves as physical evidence of sustainability practice through the use of used furniture while also creating a nostalgic experience. Its marketing strategy focuses on education through the Re-dukaci program, Retrorika goes to Halokes and Sa-Si-Su as an effort to prove the authenticity of green practices and mitigate greenwashing. These results can be concluded that the founder’s passion shapes the Green Corporate Identity and becomes a source of sustainable competitive advantage that is difficult to imitate.

Eva Alya Mujahadah; Riyono Riyono

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling.  The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.

Nia Widiana Ratri; Susanto Susanto

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study examines the impact of location, product quality, and price perception on decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari. Determining the degree to which location, product quality, and price perception influence decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari is the aim of this study. This study's data was gathered via a questionnaire that employed a Likert scale for measuring. Purposive sampling was used to choose 96 respondents who had made purchases from Warung Makan Gado-Gado Bu Jum in Malangsari while taking specific factors into account. Using SPSS version 25, the data analysis method employs multiple linear regression analysis, validity testing, trustworthiness testing, and traditional hypothesis testing. Price perception (X1), product quality (X2), and location (X3) all have a positive and significant impact on purchase decisions (Y), according to the research findings. This suggests that both price perception and location may improve the choices made when making purchases at Bu Jum's Gado-Gado restaurant in Malangsari. As indicated by the coefficient of determination (R2) of 0.736, location, product quality, and price perception account for 73.6% of the purchase decision variable, with other factors influencing the remaining 26.4%.

Salsabila, Devana; Islamudin, Ardhi

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

Da Silva, Graciela; Lobo Soares, Jaime da Costa

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2025 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Choosing a strategic business location is a key factor in building a successful enterprise, especially in Lautem Municipality, Timor-Leste. This area presents various opportunities for businesses such as grocery shops, small restaurants, repair workshops, and agricultural ventures. However, entrepreneurs often face challenges like poor road infrastructure, limited purchasing power, and inadequate transport access. This study developed a web-based Decision Support System (DSS) using the ELECTRE method to help business owners select the most suitable location. The system evaluates multiple location options based on important criteria such as population density, transportation access, and economic activity. By using this approach, entrepreneurs can reduce the risk of choosing an unprofitable location and improve their chances of success. The results show that implementing the ELECTRE method in a DSS is effective for identifying optimal business sites. These findings are expected to serve as a practical reference for entrepreneurs in Lospalos and nearby areas, while also supporting local economic development in the region.

Santa Oktavia Turnip; Trizthan Irfan Hermawan; Arif Pratama Putra Nst; Salsabila Mawaddah Damanik; Dionisius Sihombing +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth at the local level and enhancing community welfare. This study aims to examine the potential of small businesses in strengthening the local economy through a case study of the Minang Restaurant MSME located on Jl. Prof. H. M. Yamin in Medan City. The research employs a qualitative descriptive method with a case study approach, involving field observations, in-depth interviews, and document analysis to obtain comprehensive data. The findings indicate that the presence of this MSME makes a significant contribution to job creation, stimulates local economic circulation, fosters entrepreneurial creativity, and expands community access to traditional culinary products. Moreover, the business demonstrates resilience in facing market competition by emphasizing high-quality products and excellent customer service. The study also highlights that the MSME’s ability to adapt to changing consumer preferences and utilize local resources strengthens its sustainability and competitiveness.Overall, small businesses, particularly culinary MSMEs, have substantial potential to enhance the local economy by empowering the workforce, increasing household incomes, promoting entrepreneurship, and preserving cultural heritage. The findings suggest that supporting and developing MSMEs can serve as an effective strategy for fostering inclusive economic growth and enhancing social and cultural vitality within local communities.

Agus Prihantono; Nadia Dwi Irmadiani

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Bu Sabar Kendal Restaurant is a restaurant with distinctive Javanese cuisine. This study aims to determine the effect of product taste and price on loyalty to RM. Bu Sabar Kendal. The method used in this study is descriptive-quantitative. Sampling was conducted using purposive sampling and the number was calculated using the Lemeshow formula because the population was large and the number was variable. Research data was obtained through observation, interviews, and questionnaires filled out by respondents. The data measurement scale used the Likert scale. The data obtained was processed using editing, coding, and tabulation techniques. Hypothesis testing was performed using SPSS software, including validity testing, reliability testing, linear regression analysis, t-testing, F-testing, and the coefficient of determination. The results are as follows: 1) The taste variable (X1) has a high cumulative response value of 84.33%. 2) The cumulative value of the product price variable (X2) is 85.70%, which is in the high category. 3) The loyalty variable (Y) has a cumulative value of 76.63%, which is in the high category. The statistical test results show that the respondents' answers are valid and reliable. The taste variable (X1) has a positive and significant effect on the loyalty variable (Y). This means that if the taste is improved, loyalty will also increase. The product price variable (X2) has a negative and significant effect, meaning that if the product price is lowered, loyalty will increase. The taste variable (X1) and product price variable (X2) together have a simultaneous effect on the loyalty variable (Y). These two variables account for 50.2% of loyalty, while 49.8% is explained by other variables not included in this study.

Karisma Oktapia; Eulin Karlina

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

By developing a good marketing strategy, entrepreneurs can maintain their business today and consumer satisfaction has an important role in a business, shown through consumer attitudes towards purchasing products sold. This study aims to determine the influence of product quality, service quality and price on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. The research method used is quantitative statistics. The population of this study were consumers who visited to make purchases at La Bella Restaurant, Kota Wisata Cibubur. This study uses a simple random sampling technique without certain specific criteria using the Slovin formula approach by distributing questionnaires to 85 respondents. Data collection methods using observation, interviews and questionnaires with data processing using SPSS 25. Based on the results of the study, it shows that product quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Service quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur and Price has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Furthermore, product quality, service quality and price have a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur.

Rizky Ardian Saputra; Aprilia Dian Evasari; Endah Kurniawa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Risko Nur Rizqi; Oktaviano Rifky Ramadhani; M. Hakam Al Kautsar; Ilham Albana

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The Digital transformation in Indonesia’s fast-food industry has accelerated the adoption of self-ordering technology to improve operational efficiency and customer experience. However, the implementation of such systems faces several technical, operational, and social risks that may hinder success. This study aims to analyze the optimization of risk management in the development of self-ordering applications for Indonesian fast-food restaurants. A qualitative approach through a literature review was employed to identify key risk factors and mitigation strategies based on academic sources published between 2020 and 2024. The findings reveal that a comprehensive and contextual risk management approach is critical for successful implementation. Technical risks can be minimized through staged system testing and robust data security, while operational risks can be mitigated through employee training and effective change management. Moreover, adapting system design to local cultural and consumer preferences enhances user acceptance. The study concludes that applying risk management frameworks such as ISO 31000 and PMBOK can strengthen the digital transformation of Indonesia’s fast-food industry and provide practical guidance for decision-makers in managing technology-based restaurant operations.

Wasti Ratu Simamora; Etik Umiyati; Rosmeli Rosmeli

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.

Fitkiyah Nurul Khuzaimah; Nikmatur Rosidah

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Introduction Shoulder pain is one of the most common complaints of Musculoskeletal Disorders (MSDs) experienced by workers due to non-ergonomic working postures, repetitive movements, and excessive workloads. This condition can reduce productivity and overall quality of life. Objective To increase restaurant workers’ knowledge about shoulder pain prevention through ergonomic education and simple stretching exercises that can be performed independently. Methods A descriptive observational study was conducted involving 20 kitchen workers at Potre Koneng Restaurant. The program consisted of permission procedures, workplace observation, questionnaire distribution, and health education using a leaflet. The educational material included the definition of shoulder pain, signs and symptoms, risk factors, preventive measures, and simple stretching techniques. Results The Form revealed that most workers experienced shoulder pain related to bending postures, lifting loads >5 kg, and limited rest breaks. Following the education session, participants demonstrated improved understanding of proper working posture and the importance of regular stretching, and expressed willingness to practice it during work breaks. Conclusion Ergonomic education and stretching exercises were effective in improving awareness of shoulder pain prevention among informal sector workers. Similar programs are recommended as promotive and preventive measures in high-risk workplaces.

Alifah Dikha Arianto; Purwatiningsih

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

HokBen, previously known as Hoka Hoka Bento, is a fast-food restaurant offering Japanese-style menus and has successfully built a strong brand in Indonesia since 1985. This study aims to analyze and explain the influence of service quality, taste, and price on customer satisfaction at the HokBen Atrium restaurant. This research uses a descriptive quantitative approach with purposive sampling technique, involving 100 respondents who are customers visiting and purchasing products at the HokBen Atrium restaurant. Data were collected using scale range analysis and path analysis, conducted with the help of Microsoft Excel and SPSS version 23. The results of the study indicate that service quality, taste, and price have a significant simultaneous impact on customer satisfaction. The coefficient of determination shows that these three variables account for 78.0% of the influence on customer satisfaction at the HokBen Atrium restaurant. The most dominant factor influencing customer satisfaction is taste, with the highest t-value of 5.279. This suggests that taste is the most important factor affecting customer satisfaction at the HokBen Atrium restaurant. This study provides valuable insights for the management of HokBen to further improve service quality, taste, and price adjustments to maintain and increase customer satisfaction levels.

Melyta Ayu Dwi Prastiwi; Jasanta Peranginangin; Denny Asmara

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine and analyze how the implementation of Standard Operating Procedures (SOP) impacts employee performance improvement at Chatter Lounge Restaurant, Gumaya Tower Semarang. The background of this research stems from initial observations and interviews that revealed inconsistencies in SOP implementation, particularly in aspects of grooming and staff attitudes toward guests. A qualitative descriptive method with a case study approach was employed to gain a comprehensive understanding of the phenomenon. Data were collected through in-depth interviews with four key informants, direct observations of operational activities, and digital documentation related to SOP practices. The data analysis followed the interactive model of Miles and Huberman, which includes three main stages: data reduction, data display, and conclusion drawing. The findings indicate that SOP implementation positively contributes to enhancing employee discipline, time efficiency, and accuracy in following service procedures, leading to a more standardized service quality. Nevertheless, the implementation is not yet fully optimal as several employees lack a comprehensive understanding of SOP content. Inhibiting factors include limited advanced training opportunities, one-way briefings that restrict interactive communication, and the absence of a performance-based reward system to motivate staff. The study highlights that while SOPs serve as a crucial guideline to improve consistency and professionalism, their effectiveness depends heavily on continuous reinforcement and employee engagement. Therefore, it is recommended that the restaurant management strengthen SOP implementation through ongoing training, more participatory internal communication, and the establishment of performance-based reward mechanisms to maximize employee motivation, ensure service excellence, and ultimately enhance guest satisfaction.

Nadya Farhana; Purwatiningsih Purwatiningsih

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Customer loyalty plays a crucial role in influencing sales performance and ensuring the sustainability of a fast-food restaurant. Therefore, strategies to foster customer loyalty must be implemented through continuous product innovation and enhanced customer satisfaction. This study aims to analyze the effect of product innovation and customer satisfaction on customer loyalty, with a specific focus on the iced cendol menu at Yoshinoya AEON Jakarta Garden City. The research employed a descriptive quantitative approach with a sample of 100 respondents selected using a specific sampling technique. Data were collected through observation, questionnaires, and documentation, and subsequently analyzed using the t-test for partial testing and the F-test for simultaneous testing. The results of the study indicate that product innovation has a significant partial effect on customer loyalty, as evidenced by a probability value of 0.000 < 0.05 and a t-count value of 5.287, which is greater than the t-table value of 1.98472. Furthermore, customer satisfaction also shows a significant partial effect on customer loyalty, supported by a probability value of 0.000 < 0.05 and a t-count value of 4.213, exceeding the t-table value of 1.98472. Simultaneous testing further reveals that product innovation and customer satisfaction together have a significant influence on customer loyalty, as shown by a probability value of 0.000 < 0.05 and an F-count value of 57.609, which is greater than the F-table value of 3.090. Thus, this research emphasizes that relevant product innovations combined with improved customer satisfaction play a vital role in strengthening customer loyalty, ultimately enhancing the competitiveness of fast-food restaurants amid an increasingly intense culinary industry.

Yusman Oktavian; Purwatiningsih Purwatiningsih

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT. Indosato Jaya Makmur is a company engaged in the culinary sector through the operation of a family restaurant called Washoku Sato, which serves authentic Japanese cuisine. The company is committed to maintaining taste quality, hygiene, and production consistency by utilizing mostly locally sourced raw materials. However, the company faces a serious challenge in the form of high employee turnover intention, which can negatively affect operational continuity, team stability, and service quality. This study aims to analyze the influence of workload (X1) and job satisfaction (X2) on turnover intention (Y). A quantitative research approach was employed, with data collected through the distribution of Likert-scale questionnaires to 86 permanent employees as respondents. The data were analyzed using a series of statistical tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings reveal that workload has a positive and significant effect on turnover intention, indicating that the higher the workload perceived by employees, the greater their tendency to leave the company. Conversely, job satisfaction has a negative and significant effect, suggesting that higher job satisfaction reduces the likelihood of turnover intention. Simultaneously, both independent variables significantly influence turnover intention, with an Adjusted R² value of 35.6%, while the remaining 64.4% is influenced by other factors not examined in this study. These findings emphasize the importance of balanced workload management and continuous efforts to improve job satisfaction in order to minimize turnover intention and support the company’s operational sustainability.

RizkyYunanto; NiniekImaningsih

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the connection between the growth of tourism and the income generated locally in the Special Region of Yogyakarta, focusing on the period before and after the operation of Yogyakarta International Airport in 2019. The research problem lies in understanding whether the expansion of transportation infrastructure has altered the determinants from Regional Own-Source Revenue (PAD), especially derived from the tourism sector. The objective is to analyze the influence of tourist numbers, tourist attractions, labor force participation rate (LFPR), and the number of restaurants on PAD across five districts/cities. The study employs panel data regression using data from 2013–2024 and the EViews 12 statistical tool. The findings reveal that the amount of tourists consistently exerts a positive and substantial impact on PAD in both periods, though its magnitude declined after the airport’s operation. Tourist attractions, however, became positively and significantly associated with PAD only in the post-airport period, suggesting a stronger role of destination availability in revenue generation. In contrast, LFPR and the total of restaurants show no significant effect on PAD during either period. These findings highlight a structural shift in PAD sources, with tourism remaining relevant but gradually overshadowed by other emerging sectors such as logistics after the airport’s establishment. The study concludes that while the airport contributed to diversifying economic activity, local governments should optimize tourism potential in parallel with new growth sectors to sustain balanced revenue generation