This study aims to determine financial resilience , potential and ways to maintain the economy during the COVID-19 pandemic for the tourism industry in Surabaya. this study uses qualitative methods with several tourist objects in the city ofSurabaya . From the results of the study, the economic decline experienced by the tourism industry in Surabaya was caused by a decrease in the number of visitors , resulting in difficulties in managing tourist spots , existing facilities and decreased income .
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