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Bumulo, Frahmawati
Fakultas Ekonomi, Jurusan Ilmu Ekonomi, Universitas Negeri Gorontalo
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Pengaruh Biaya Operasional dan Pendapatan Terhadap Laba Bersih Usaha Wisata Hiu Paus Botubarani Yusri Harun; Frahmawati Bumulo; Agil Bahsoan; Melizubaida Mahmud; Maya Novrita Dama
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5705

Abstract

This study aims to determine the effect of operational costs and revenue on net profit in the Whale Shark Tourism Business in Botubarani Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province. The research uses a quantitative approach with a survey method. Primary data were collected through questionnaires distributed to community members involved in the tourism activities, such as boat jockeys and local MSMEs operating around the tourist site. The sample consisted of 40 respondents. The data analysis technique employed in this study is multiple linear regression using the SPSS software. The results indicate that operational costs and revenue simultaneously have a significant effect on net profit. The influence of these two variables on net profit is 38.4%, while the remaining 61.6% is influenced by other factors not examined in this model. These findings suggest that although operational costs and revenue contribute to determining net profit, other external factors play a more dominant role. Therefore, further research is needed to identify and analyze these factors to optimize the management of whale shark tourism businesses and support the sustainability and growth of the local economy.
Co-Authors Abas, Muhammad Saffan Abdjul, Nur Ni'mat Oktavia Abdulrahim Maruwae Abdurahman, Zulkifli Agil Bahsoan Ajis, Pendi Aldiyanto Abidju Alfian Igirisa Amelia Yope Amrain, Imin Ardiansyah ARDIANSYAH ARDIANSYAH Asriyati Ikhsan Astina Badang, Dea Arini S Bague, Razak Aziz Boby Rantow Payu Buge, Maulina Apriani Bulango, Erika Claudea Anisa Adam Cristian Polamolo Dama, Maya Novrita Dwi Rantikawati Potutu Fadila Rizki Anisa Rahman Fahrudin Zain Olilingo Fatmawaty Damiti Gobel, Aprilia Van Gobel, Rivaldi Habi, Muhlis Hafid, Elvira Cahyani Putri Hasan, Rusni Hasanani, Edo Setiawan Hasim Hasim Herwin Mopangga Humagi, Dewi Safitri Hunawa, Kiki Nurrizki Husain, Jildan Ibrahim, Reit Imam Prawiranegara Gani Irawati Abdul Irina Popoi Irwan Yantu Isima, Yusrin Jacobus, Refinna Cesari Jesika Yuliani Mangopa Juliyanti Amrain Kadir, Mohamad Fagliantoro Kanaa, Nasrun B Kasim, Mamang Katili, Annisa Pratiwi Kaunang, Irmalia Lamusu, Nur Fadhilah H. Laumarang, Anisa Lukman A. R. Laliyo Maretha Ika Prajawati Maridji, Asriyanti Maruwae, Iyut Angriyu Pratiwi Maya Novrita Dama Melizubaida Mahmud Meyko Panigoro Meyko Panigoro Mohamad Israndi Tahir Mohune, Yusup I. Muhamad Amir Arham Muhammad Amir Arham Muhammad Yusuf Zulfkar Paudi Mulyati, Yenni Murni Asih, Ni Made Neva Lionitha Ibrahim Niswatin Nurain Pakaya Nurlaila Ridiyani Daud Nusi, Dita Puspita Sari Olis Ahbabuna Pajiri, Risna Pein Hiola Pipan Matolodula Pratiwi Sulistia Thalib Puluhulawa, Ronal Radia Hafid Rahmat M. Bidalo Reka Hamid Revalina Madingo Ridwan, Yusniar Rierind Koniyo Risca Marsanti Halid Rita Olii Rosmeriani, Rosmeriani Roy Hasiru Roy Roy Salwaa Ardhiah Mohamad Sawal, Fitria Siti Pratiwi Pakaya Sri Endang Saleh Sri Endang Saleh Sri Indriyani S. Dai Sri Rianita Tilohe Sriwanda Bouato Sudirman Sudirman Sumar, Riska H Syarwani Canon Tangahu, Wahyuningsi Usman Moonti Usman Moonti Wahidji, Sintian Yulianti Tolarawe Yulianti Toralawe Yuningsi Husain Yusri Harun Yusuf, Merlin