This research investigates the effects of knowledge management, religiosity, and innovation on tourism MSME performance in Solo Raya, with a focus on the moderating influences of gender and business age. The study uses a quantitative methodology, collecting data from 93 MSMEs through a survey and analyzing it using Partial Least Square-based Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA). The results show that knowledge management and religiosity have a positive and significant effect on performance, while innovation does not have a direct impact. Gender moderates the relationship between innovation and performance, with a stronger impact on male-owned businesses. Business age moderates the relationship between religiosity and innovation with performance, where both variables are more critical for start-up businesses (≤ 5 years). These findings highlight the importance of a differentiated approach in supporting MSME policies based on specific business characteristics.
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