<![CDATA[This study aims to propose strategies for increasing revenue and managing operational costs at the Tanjung Layar Putih Beach tourism area in Makassar. A qualitative descriptive approach was employed, utilizing purposive sampling to select seven informants. Data were collected through interviews, observation, and documentation, then analyzed using the IFAS-EFAS matrix to identify internal and external factors influencing area management. The results indicate that revenue growth is pursued through tariff diversification, optimized facility utilization, and organic promotion via social media. Meanwhile, operational cost management remains conventional, lacking support from formal financial recording systems or budget planning. Community social capital and the institutional role of the Tourism Awareness Group (Pokdarwis) are crucial factors in preserving the area's ecosystem. Therefore, it is necessary to strengthen financial governance, implement more structured recording systems, and formulate SWOT-based strategies to ensure management becomes more effective, efficient, and adaptive, thereby supporting sustainable tourism growth and enhancing the destination's long-term competitiveness.]]>
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