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Tuli, Hartati
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Journal : International Journal of Economics Studies

 1 
Disclosure of the Development of Micro Enterprises in the Tourism Sector in Kabila Bone District Through a Review of Entity Concepts Limbertus, Novita Anjelina; Tuli, Hartati; Mahmud, Muliyani
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/bj1wqr62

Abstract

This study explores the development of micro-enterprises in the tourism sector in Kabila Bone District through the lens of the entity concept. The research employs a quantitative approach, utilizing primary data collected from business actors in the region. The data analysis technique used is descriptive statistics, which allows for a detailed depiction of the variables being studied and their measurements. The results indicate that the application of the entity concept among micro-enterprises in the tourism sector remains partial. Many business owners still integrate personal and business finances, which complicates the accurate assessment of business performance. However, despite this limitation, these micro-enterprises continue to show growth and development. Key initiatives include diversifying product and service offerings and upgrading business facilities to attract more customers and enhance customer satisfaction. Additionally, the study highlights the adaptability of micro-business owners in responding to challenges within the tourism industry. This adaptability is evidenced by the willingness to innovate, improve operational practices, and seek new market opportunities. These efforts underscore the entrepreneurial spirit of business actors in Kabila Bone District. The findings emphasize the need for greater awareness and implementation of the entity concept among micro-enterprises. By adopting this approach, business owners can separate personal and business finances, improving financial accountability and enabling better strategic decision-making. Furthermore, the study underscores the importance of government and institutional support in providing education and resources to help micro-enterprises thrive in the competitive tourism sector.
Co-Authors Adawiyah R. M. Bano Adnan, Dwi Restu Amanda Alipok, Asitriani Amir Lukum, Amir Ananda Arsyad, Nur Dhea Andi Riska Yunianti Anggelina Tambuwun Aristo Kurniawan Hulopi Ayu R Wuryandini Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Bibitan, Ravika Apriliany Danial, Hendra Pratama Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dumbi, Nurfahtia Esmelanda Diens Fatrina R Mooduto Febriani Fitriana Atima Harun Blongkod Harun, Mutiya Hasni Musa Hulungo, Sri Noviyanti Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kalapati, Yulgia Kartin Usman La Ode Muhamad Amar Limbertus, Novita Anjelina Mahdalaena Mahdalena , Mahdalena Mahmud, Mulyani Matalauni, Yelis G Mattoasi, Mattoasi Mayang, Desy Purnama T. Melati Putriani Idris Melati Putriani Idris Merlinda Musa Midu, Widyawati Moh Adrifat Suila Moha, Sri Wiwin A. Mohamad Yuda Olatapa Mohammad Yasin Lihu Monoarfa, Amelia Ramadhani Muliyani Mahmud Musa, Hasni Muzdalifah Muzdalifah Nilawaty Yusuf Niswatin Nurharyati Panigoro Olivia Adam Pakaya , Lukman Pakaya, Lukman Pani, Eka Ria Nazmi Po'oe, Bambang Supriyanto Rahmayana Rahmayana Revana Gobel Rio Monoarfa Ririn Anggraeni Rizaldy Saputra Ahmad Ronal S.Badu Sahmin Noholo Saleh, Nurul Atma Sholeha, Khusniatus Siti Fatmawati Djafar Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Sri Wahyuni Abdullah Sri Wahyuni Mustapa Sulistian Mangopa Syafaa, Amar Bayu Syarwani Canon Thalib, Anisya Wulandari Tri Handayani Amaliah Usman Usman Usman Victorson Taruh Victorson Taruh Wulandari Abdullah Yuliana Mangopa Yusuf, Sriwahyuning Yusuf, Suci Rachmawati Zulkifli Bokiu