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All Journal Jurnal Inovasi Religio : Jurnal Studi Agama-agama Jurnal Pendidikan : Riset dan Konseptual JURNAL EDUCATION AND DEVELOPMENT Jambura Economic Education Journal Jurnal Dedikasi Pendidikan Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal Ilmiah Profesi Pendidikan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Aksara: Jurnal Ilmu Pendidikan Nonformal Mutawatir : Jurnal Keilmuan Tafsir Hadith Journal On Teacher Education (Jote) Economics and Digital Business Review JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian EKONOMIKA45 JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Research Review: Jurnal Ilmiah Multidisiplin International Journal of Applied Business and International Management Jambura Journal Civic Education Damhil Education Journal Literacy : International Scientific Journals of Social, Education, Humanities Innovative: Journal Of Social Science Research Jurnal Bintang Pendidikan Indonesia Journal of Economic and Business Education Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Journal Innovation In Education Jurnal Pendidikan Sosial Indonesia Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Harmoni Pendidikan: Jurnal Ilmu Pendidikan Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Social Science and Humanity Wissen: Jurnal Ilmu Sosial dan Humaniora Jurnal Pendidikan dan Sosial Humaniora Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Agil Bahsoan
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

 1 
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 A. Slamet, Aldealtri Abd Gafar Abd Marwandi Gumohung Abdjul, Mutia R. Abdulrahim Maruwae Abdurahman, Zulkifli Adam, Fenlis Afandi Monoarfa Agnes Nusi Agunta, Tiara Santri Ahmad, Amelia Aldipan Bahua Amelia Ahmad Amrain, Imin Angelina Adelwice Walukow Ardiansyah Ardiansyah Ardiansyah , Ardiansyah ARDIANSYAH ARDIANSYAH Baruadi, Irvan E. Bilantua, Ahmad Boby Rantow Payu Bumulo, Frahma Bumulo, Frahmawati Daniel Decaprio Doloksaribu Denisa Anataya Harliyana Dilipanga, Muhammad Beni Fadlan Hamzah Fahrudin Zain Olilingo Fatmawaty Damiti Fatmawaty Damiti Fatria Olii Febriyanto Igirisa Fitri Hadi Yulia Akib Frahmawati Bumolo Hamisi, Fajha Hasyim, Maimun Heldy Vanni Alam Helidu, Marlin S. Huradju, Siskawati Husen Arifin Imam Prawiranegara Gani Inggred Raliandy Sako Ingka Tonge1 Intan Yunus Yusuf Irawati Abdul Irina Popoi Irwan Yantu Isma A. Latif Ismet Sulila Ismiwati Bagu Isnawati Abas Ivan Rahmat Santoso Karsum Bilaleya Kaunang, Irmalia Khofifa Gobel Kiraman, Eka Putri Mulyani Laiya, Susilawati Lamapa, Nurhaliza S. Lamusu, Harson Lilisandra Makjun Lingude, Mamit Makalalag, Diniarti Maladjai, Hidayat Maliwu, Fatmawati Mamu, Nurfirly Oliviana Maryam Lasena Maya Novrita Dama Melinda Latif Melizubaida Mahmud Meyiko Panigoro Meyko Panigoro Meyko Panigoro Meyko Panogoro Miranda Puspita Mirta Mirta Moha, Sutrinda Mohammad Fadly Karim Molbi Harsanto Muhamad Rizki Murni Asih, Ni Made Mutia Lestari Hasan Negaragani, Imam Prawira Ningsi, Sri noerain wolango Nur Ilmi Nurfadila Paputungan Nurlian Mokoginta Nusi, Sepriyanto Panai, Dewi Nur Indah Pein Hiola Peris Igirisa Piyohu, Belviana Putri Dika Astuti Putri Fahmi, Elfatya Putri Marista Husna Putri Rizki Amanda Radia Hafid Radya Pratiwi Amsir Raflin Hinelo Rahayu R Ahmad Rahmat M Bidalo Raymondo Guga Rierind Koniyo Ririend Koniyo Risca Marsanti Halid Risca Marsanti Halid Riska Pohontu Rizan Machmud Rosman Ilato Roy Hasiru Rusdianto Muhamad Sabrina Adjulani Samsi Pomalingo Sarmira M Abas Siti Pratiwi Pakaya Sitti Roskina Mas Sri Endang Saleh Sri Nindra Mohulaingo Sri Nindra Mohulaingo Sudirman Sudirman Sudirman sudirman sudirman Sudirman Sudirman Surahmad Laya Syamsu Qomar Badu Syarwani Canon Tamu, Wikta Tine, Nurhayati Tolingguhu, Karsum Torowale, Yuliyanti Umin Kango Usaman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Moonti Usman Y. Lapasau Widyastuti Aisyah Muko Winda Mahmud Windrawati Mamui Yakub, Karmila Yelmi Tahawali Yuli Adhani Yulianti Toralawe Yunanda Andalangi Yuningsi Husain Yusni Abas Yusri Harun Zenab S. Tadu