Culinary revenues comprise some of the main sources contributing to an increase in the Global Tourism Competitiveness Index and Region Own Source Revenue (ROSR). The high number of Small Medium Entrepreneurship (SME) traditional restaurants should increase ROSR. However, the revenue from this sector has not yet been optimised due to a lack of business performance. Traditional restaurants are losing their market to modern chain restaurants, some of which are franchises from outside Indonesia. How SME are coached viewed from the aspects of marketing capability and accountability accounting is the main issue of this paper. Both capabilities are expected to improve adaptability and, in turn, performance. This paper tries to trace the theoretical model of proposals regarding how both capabilities can affect performance directly or through adaptability. This study is very rare; one like it has never been conducted concerning SMEs, especially models that explain the existing phenomenon in Indonesia. Hopefully, this study will provide advanced research guidance and convenience to the government for SME traditional restaurants' coaching approach in encouraging culinary tourism and economic development.
Indonesia has much marine tourism potential to be developed, but there has been a significant decrease of visits to the main marine tourism destinations in Indonesia, one of whichis Banten Province. Among the various factors that led to the decline of tourist visits, weak promotion strategy is suspected to be noteworthy. This research was conducted to analyse strategy and promotion activity regarding Banten Province during the last three years. The results show that the promotion strategy is not consistent with the strengths and opportunities that Banten Province requires and weaknesses and threats it must overcome to be a leading tourist destination in Indonesia.
This study aims to determine the influence of information technology utilisation and the application of good governance principles on the quality of accounting information. The survey is an explanatory research intending to explain the causal relationships between variables through testing hypotheses. The analysis is used to determine the independent variables' influence on the dependent variable. This research is conducted based on existing theories which were later developed into a research model designed to examine the effect of information technology utilisation and the application of good governance principles on the quality of accounting information. The study aims to review the quality of accounting information to answer research questions concerning the effect of information technology utilisation and the application of principles of good governance on the quality of accounting information. The benefit of this research is that it contributes scientifically to financial accounting and public sector science and it attempts to solve the problems stakeholders face when implementing tasks related to the quality of accounting information. The study results state that the use of information technology affects the quality of accounting information, as does the application of good governance principles. This study's implications will help raise awareness concerning the importance of integrity in the accounting reporting system in regional governments in Indonesia.
The number of women who engage in small entrepreneurs (SMEs) in Malaysia, Kelantan has a high number of Muslim businesswomen whose efforts have been in place for over ten years and their businesses are able to increase family income on sustainable. This paper aims to identify the types of sustainability activities undertaken by Muslim small business women in Kelantan and to analyse the factors that influence the viability of Muslim women entrepreneurs doing business there. A case study was conducted to answer the question of how Muslim women entrepreneurs can be sustainable in business. Interview respondents were selected from a random sampling conducted on 15 Muslim women entrepreneurs in Kelantan. These findings indicate the dry food product business is more sustainable than wet goods because the sale of dry goods is always in demand and does not require much initial capital. This study shows that the factors that influence the survival of Muslim women small entrepreneurs in Kelantan are divided into three categories i.e., First financial capital, the human capital of an inherited business and the family experience gained in the field plays a role. Last, the patient's spiritual element, which is deliberate and honest.
In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms. Canada ensee Growing Science, by the authors; lic 9 © 201
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