Amkop Management Accounting Review (AMAR)
Vol. 6 No. 1 (2026): January - June

Analysis of Factors Influencing the Sustainability of the Freshwater Fisheries Cultivation Center of the Sibolga Fisheries College

Sipahutar, Emerson Junior (Unknown)
Effendi, Ihsan (Unknown)



Article Info

Publish Date
26 Feb 2026

Abstract

This research endeavors to examine the determinants affecting the business sustainability of the Freshwater Fisheries Cultivation Center at the Sibolga Fisheries College, an institution crucial for enhancing community well-being and food security through the utilization of local resources. The variables under investigation encompass financial inclusion, risk management practices, mentoring initiatives, financial technology adoption, business partnerships, entrepreneurial competence, and entrepreneurial orientation, all in relation to business sustainability. Employing a quantitative methodology, this study utilizes an associative design. Data collection involved the distribution of questionnaires to both center managers and fisheries business stakeholders within Sibolga. Multiple regression analysis was employed to examine the data. The findings indicated that, when considered together, all seven independent variables exerted a positive and statistically significant influence on business sustainability. When assessed individually, financial inclusion, risk management, mentoring programs, and entrepreneurial competence demonstrated the most substantial contributions. Consequently, this study recommends enhancing access to formal financial resources, instituting structured risk management protocols, providing continuous mentoring support, improving digital literacy, and fostering cooperative-based partnerships to bolster the competitiveness of farmers.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...