Faktor Internal Dan Eksternal Yang Mempengaruhi Keberlanjutan Usaha Kuliner Dengan Sikap Kewirausahaan Sebagai Variabel Intervening Di Kecamatan Rantau Pulung

Tristiningsih (Sekolah Tinggi Ilmu Ekonomi Nusantara Sanggatta)
Tri Gunarti Ningrum (Sekolah Tinggi Ilmu Ekonomi Nusantara Sanggatta)
Nurlianti (Sekolah Tinggi Ilmu Ekonomi Nusantara Sanggatta)
Siti Aisyah (STIE Nusantara Sangatta)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

The objective of this study is to determine the internal and external factors that influence the sustainability of culinary businesses with entrepreneurial attitudes as an intervening variable in Rantau Pulung District. This research is an explanatory research type commonly known as explanatory research. The population in this study is all culinary actors in Rantau Pulung District, totaling The sample used in this study is 214 respondents. In this study, the data analysis method used is Structural Equation Modeling (SEM) analysis. The results of this study indicate that Internal factors have a positive and significant influence on Entrepreneurial Attitudes. External Factors have a positive and significant influence on Entrepreneurial Attitudes. Entrepreneurial Attitudes have a positive and significant influence on Business Sustainability. Internal Factors have a positive and significant influence on Business Sustainability. External Factors have a positive and significant influence on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of Internal Factors on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of External Factors on Business Sustainability. This indicates that a combination of strong internal conditions, a supportive external environment, and, most importantly, an adaptive and proactive entrepreneurial attitude are key to business sustainability and growth, particularly in the culinary context.