Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 5 No. 2 (2026): October

THE EFFECT OF TOURISM PRODUCTS, DESTINATION IMAGE, SERVICE QUALITY, AND WORD OF MOUTH ON VISITING DECISIONS AT MUTIARA WATER PARK IN LANGSA

Oktaviana (Universitas Malikussaleh)
Rahmaniar (Universitas Malikussaleh)
Sapna Biby (Universitas Malikussaleh)
Khairina (Universitas Malikussaleh)



Article Info

Publish Date
11 Sep 2026

Abstract

This study aims to examine the effects of tourism product, destination image, service quality, and word of mouth on visiting decisions at Mutiara Water Park in Langsa. This research employed a quantitative approach using questionnaires as the data collection instrument. The sample consisted of 95 respondents, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that tourism product has a positive and significant effect on visiting decisions, with a significance value of 0.009 < 0.05 and a t-value of 2.682 > 1.660. Destination image also has a positive and significant effect, with a significance value of 0.005 < 0.05 and a t-value of 2.909 > 1.660. Service quality has a positive and significant effect, with a significance value of 0.013 < 0.05 and a t-value of 2.527 > 1.660. Furthermore, word of mouth has a positive and significant effect, with a significance value of 0.017 < 0.05 and a t-value of 2.442 > 1.660. The coefficient of determination (R²) is 78.9%, indicating that the four independent variables explain 78.9% of the variation in visiting decisions, while the remaining 21.1% is explained by other factors outside the research model.

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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...