<![CDATA[This research aimed to analyze the tourist travel costs, the factors that influence the frequency of tourist visits, the economic value of tourism, and the tourists' perceptions of M Beach. This research used a survey with a sample of 50 tourists from M Beach was selected using the accidental sampling method. The travel cost method is used to analyze the economic value, and the descriptive method with a Likert scale measuring instrument is used to analyze tourist perceptions. The determination of location was carried out purposively with the consideration that M Beach has been the best-selling tourist attraction in South Lampung Regency for the last five years. The data was collected in January 2023. The results showed the average travel costs incurred by M Beach tourists were Rp146.265,24 per individual per visit, with the highest allocation of travel costs viz consumption costs of 38,43 percent. The factors that influence tourists visits to M Beach are travel costs, distance, income, age, beach conditions, and public facilities. The total economic value of M Beach tourism is Rp10.474.348.786,00 per year. Tourists perception of M Beach in terms of 4A components (attraction, amenity, accessibility, and ancillary) has a positive perception with good criteria.Keywords: Economic value, M Beach, Perception, Travel cost]]>
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