Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20

The Influence of Financial Management Behavior On MSMES Sustainability of Tourist Attraction Services

Eriyanti, Susi (Unknown)
Dai, Ratna Meisa (Unknown)
Fordian, Dian (Unknown)



Article Info

Publish Date
11 Aug 2025

Abstract

MSMEs play a crucial role in economic growth, particularly in Pangandaran Village as a tourism destination. The business sustainability of MSMEs in tourist attraction services faces challenges from market competition and changes, which are presumed to be influenced by financial management behavior. This study aims to examine and analyze the influence of financial management behavior on business sustainability of MSMEs in tourist attraction services in Pangandaran Village.The research employed a quantitative descriptive-verification approach, with a sample of 106 MSME operators selected through stratified random sampling. Data were analyzed using simple linear regression. The results demonstrate that financial management behavior has a positive and significant effect on business sustainability (R² = 0.686, p < 0.05). The findings reveal that although MSME operators possess good financial management behavior, improvements are still needed in cash flow management practices, particularly in financial record-keeping and separation of business financial accounts. Furthermore, developing competitive advantages such as providing service packages is essential to enhance business sustainability.

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Journal Info

Abbrev

isbank

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia ...