Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal dedicated to the dissemination of high-quality scholarly research in the fields of management, entrepreneurship, business innovation, and tourism studies. The journal aims to serve as an international forum for researchers, academics, professionals, and policymakers to publish original research that contributes to theoretical development and practical advancement in business and tourism-related disciplines. The journal publishes original research articles, conceptual papers, empirical studies, and interdisciplinary research that demonstrate academic rigor, originality, and relevance to contemporary issues in management, entrepreneurial development, and tourism industries. Mercatura Lumina welcomes diverse methodological approaches and interdisciplinary perspectives that foster innovation, critical inquiry, and knowledge exchange across sectors. Published four times a year (February, May, August, and November), Mercatura Lumina adopts a full open-access and no-fee publication policy, ensuring that neither authors nor readers face financial barriers in accessing or disseminating scholarly work. All stages of the publication process, including submission, peer review, editorial handling, and final publication, are conducted free of charge. Mercatura Lumina is committed to upholding the highest standards of academic integrity, ethical publishing practices, and rigorous peer review. By promoting academic inclusivity and global participation, the journal seeks to strengthen the role of management, entrepreneurship, and tourism research in supporting sustainable economic growth, organizational resilience, innovation, and socio-cultural development at local, national, and international levels.
Articles
31 Documents
Digital Marketing Strategies and Competitive Advantage among Tourism-Based Microenterprises
Elinda Novita Dewi;
Alfa Rohmatin;
Ayu Ambarwati
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/be675659
The increasing digitalization of tourism markets has intensified competition among tourism-based microenterprises, requiring strategic use of digital marketing to achieve and sustain competitive advantage. Despite widespread adoption of digital tools, empirical evidence explaining how digital marketing strategies translate into competitive outcomes in microenterprise contexts remains limited. This study aims to examine the relationship between digital marketing strategies and competitive advantage among tourism-based microenterprises through an empirical, explanatory research design. Data were collected from tourism microenterprises using a structured questionnaire and analyzed using multivariate statistical techniques, including reliability testing and structural modeling. The results indicate that digital marketing strategies significantly influence competitive advantage, particularly through content engagement, platform integration, and online customer interaction, while basic digital presence alone yields weaker performance effects. The findings further reveal that leadership orientation, collaborative ecosystems, and sustainability-oriented practices strengthen the effectiveness of digital marketing strategies in enhancing differentiation, market reach, and customer retention. The discussion highlights that digital marketing functions as a dynamic strategic capability rather than a mere technological adoption, with long-term competitive advantage emerging from continuous learning, capability development, and alignment with local tourism values. This study contributes to tourism and small business literature by clarifying the mechanisms linking digital marketing strategies to competitive advantage and offers practical implications for microentrepreneurs and policymakers in digitally contested tourism environments.
Service Quality, Tourist Satisfaction, and Revisit Intention: Empirical Evidence from Emerging Destinations
Karyono Karyono;
Deo Renaldi Saputra;
Sugianto Sugianto;
Fendy Prasetyawan
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/4py9d871
The increasing competitiveness of global tourism markets has intensified the strategic importance of understanding the behavioral mechanisms that encourage tourists to revisit destinations, particularly in emerging tourism contexts characterized by uneven service standards and dynamic visitor expectations. This study investigates the interrelationships between service quality, tourist satisfaction, and revisit intention, aiming to clarify their causal structure within emerging destinations. Employing an empirical, quantitative research design, data were collected from domestic and international tourists who had visited selected emerging destinations within the previous twelve months. Using a structured questionnaire and purposive sampling, the study analyzed responses through structural equation modeling to test both direct and mediated effects among the key constructs. The results demonstrate that service quality significantly influences tourist satisfaction, while tourist satisfaction exerts a strong and positive effect on revisit intention. Furthermore, tourist satisfaction partially mediates the relationship between service quality and revisit intention, with the indirect effect exceeding the direct effect. These findings indicate that revisit intention is primarily shaped through tourists’ post-consumption evaluative processes rather than service performance alone. The study contributes theoretically by refining the service quality–satisfaction–loyalty framework in emerging destination settings and offers practical insights for destination managers seeking sustainable competitiveness through satisfaction-oriented service strategies.
Community-Based Ecotourism Development and Sustainable Rural Entrepreneurship in Indonesia
Fidya Pramesti;
Randika Shafly Fawwaz;
Mahfud Heru Fatoni;
Aswanto Aswanto;
Eko Sutrisno
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/5ng0y838
Community-based ecotourism has increasingly been promoted as a strategic pathway for fostering sustainable rural development, yet empirical evidence explaining how it systematically enables sustainable rural entrepreneurship remains limited, particularly in developing country contexts. This study examines the relationship between community-based ecotourism development and sustainable rural entrepreneurship in Indonesia, emphasizing the roles of participation, local governance, and environmental management. Employing an empirical quantitative design, data were collected from rural tourism communities managing ecotourism destinations through structured questionnaires administered to community entrepreneurs, cooperative leaders, and local managers. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess measurement validity and test structural relationships among latent constructs. The findings demonstrate that community-based ecotourism development has a significant positive effect on sustainable rural entrepreneurship, reflected in enhanced economic viability, social value creation, and environmental orientation of rural enterprises. The results further reveal that collective learning, social capital, and institutional embeddedness mediate this relationship, transforming tourism activities into resilient and adaptive entrepreneurial systems. The study contributes to the literature by empirically positioning community-based ecotourism as a developmental platform that integrates governance, entrepreneurship, and sustainability, offering practical insights for rural development policy and community empowerment strategies.
Innovation Capability and Business Growth in Culinary Small Enterprises: A Management Perspective
Maiza Fikri;
Leonardus Teguh Handoyo;
Sahal Hanafi;
Toman Sony Tambunan
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/rpktq175
Culinary small enterprises operate in highly competitive and dynamic markets where rapid imitation, shifting consumer preferences, and technological change intensify pressures on business growth. Within this context, innovation capability has emerged as a critical managerial resource, yet empirical evidence explaining how it translates into sustainable growth remains fragmented, particularly in culinary SMEs. This study investigates the effect of innovation capability on business growth from a management perspective using an empirical quantitative research design. Data were collected through a structured questionnaire administered to owner-managers and top managers of culinary SMEs operating for at least three years in urban and semi-urban areas. Innovation capability was conceptualized as a multidimensional construct comprising product, process, marketing, and organizational innovation, while business growth was measured through perceived growth in sales, market expansion, and business scale. Data were analyzed using variance-based structural equation modeling (PLS-SEM). The findings demonstrate that innovation capability has a significant positive effect on business growth, with marketing and product innovation showing the strongest impacts. The results further reveal that managerial orientation, digital capability, and organizational learning enhance the effectiveness of innovation capability in generating sustainable growth. This study contributes to innovation and SME management literature by positioning innovation capability as a strategic, growth-enabling managerial capacity.
Destination Branding and Tourist Engagement in the Era of Experiential Tourism
Sherena Anodhea Eka Pramudita;
Anggun Wida Prawira;
Khodijah Asshofiah;
Nourma Alivia Zahra El Rakhim
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/c8f08b35
The increasing dominance of experiential tourism has transformed destination branding from a symbolic identity tool into a dynamic mechanism for fostering sustained tourist engagement. Despite growing scholarly attention, limited empirical clarity remains regarding how experiential destination branding translates into behavioral, relational, and governance-related outcomes through tourist engagement. This study adopts an empirical, quantitative research design to examine the relationships among experiential destination branding, tourist engagement, and downstream behavioral and sustainability outcomes. Data were collected from domestic and international tourists who visited experience-oriented destinations within the previous twelve months using a structured questionnaire, and analyzed through Structural Equation Modeling to assess both measurement and structural relationships. The findings demonstrate that experiential destination branding exerts a strong positive effect on tourist engagement, which mediates the influence of branding on satisfaction, revisit intention, advocacy behavior, and participatory practices. The results further reveal that engaged tourists exhibit heightened sustainability awareness and greater support for destination governance initiatives, indicating that engagement functions as a soft governance mechanism alongside market-oriented outcomes. The study contributes to tourism management literature by empirically positioning tourist engagement as a relational bridge connecting experiential branding, behavioral value creation, and sustainable destination development in the contemporary tourism landscape.
Analysis of Workforce Planning Strategies to Improve Operational Efficiency at FreeStyle Jacket Manufacturing
Resya Dwi Marselina;
Devan Gilang Ramadhan;
Najwa Silva Indrianti;
Rianty Reztu Suryadi;
Ryani Viayu;
Salwa Anisyahara Gunawan
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/vqjg6h24
Workforce planning plays a critical role in supporting operational efficiency and organizational sustainability within labor intensive manufacturing industries. This study aims to analyze workforce planning strategies implemented at FreeStyle Jacket Manufacturing and examine their contribution to operational efficiency within a decentralized make to order production system. The research employed a qualitative descriptive approach using an empirical research design. Data were collected through in depth interviews, direct observations, and analysis of company documents involving managerial personnel and production partners. The findings reveal that workforce planning practices are primarily characterized by labor retention efforts, competency based workforce development, operational flexibility, and production coordination across partner workshops. These practices contribute to maintaining production continuity, quality consistency, and resource utilization despite challenges related to fluctuating demand and geographically dispersed production units. The study also identifies limitations associated with intuition based decision making, including the absence of workforce forecasting, workforce analytics, and integrated labor information systems. Strategic analysis suggests that future improvements require the adoption of data driven workforce planning supported by digital technologies, predictive workforce management, and sustainable human resource development to strengthen long term operational performance and organizational adaptability.
Records Management in Support of Administrative Effectiveness at PT Sankyu International Indonesia
Shafa Salsabila;
Herry Sutanto
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/cfda4n87
Records management plays a fundamental role in supporting administrative effectiveness and ensuring the continuity of organizational operations. This study examines records management practices at PT Sankyu International Indonesia, a company operating in the construction and engineering services sector. Employing a descriptive qualitative approach, data were collected through participant observation during an internship program, interviews with administrative personnel, and analysis of organizational documents. The study focuses on records creation, classification, storage, retrieval, maintenance, and disposition, as well as their contribution to administrative effectiveness. The findings reveal that the company has implemented a structured records management system integrating physical and digital archives. Such practices facilitate information accessibility, improve document retrieval efficiency, strengthen interdepartmental coordination, and support administrative decision-making processes. The study also highlights the growing contribution of digital archiving in enhancing administrative performance through improved information security, storage efficiency, and operational responsiveness. These findings demonstrate that effective records management functions as an important organizational mechanism for supporting administrative effectiveness within a project-based business environment.
Financial Data Management in Support of Tax Compliance at PT Abadi Mitra Zein
Isyfa Hasyatillah Ishaq;
Herry Sutanto
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/960mds40
Financial data management is a critical element in ensuring orderly, accurate, and accountable financial administration within organizations. At PT Abadi Mitra Zein, limited human resources in the financial administration unit potentially lead to the accumulation of unprocessed transaction data and delays in tax reporting activities. This study aims to examine the financial data management process in supporting corporate tax compliance. A descriptive qualitative approach was employed through direct observation, interviews with finance personnel, and document analysis. The findings show that the company implements financial data management through four main stages, namely periodic transaction recording, data classification based on transaction type, systematic archiving of supporting documents, and preparation of financial data for tax calculation purposes. However, constraints such as limited staffing and suboptimal data management systems remain significant obstacles affecting administrative efficiency and reporting timeliness. Strengthening human resource capacity and adopting more structured financial data management systems are therefore essential to improve financial orderliness and support effective tax compliance.
The Role of Digital Accounting Information Systems in Supporting Business Decision-Making
Andi Qarina;
Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/4ma89664
The rapid advancement of information technology has accelerated digital transformation across business functions, including accounting. This study aims to examine the role of Digital Accounting Information Systems (DAIS) in providing high-quality information and supporting business decision-making processes. The research employed a qualitative non-empirical approach using a literature review method. Secondary data were collected from scholarly journals, books, and academic publications related to digital accounting systems, information quality, and managerial decision-making. Data were analyzed through qualitative content analysis and thematic synthesis to identify recurring patterns and conceptual relationships within the literature. The findings indicate that DAIS enhances information quality by improving accuracy, timeliness, relevance, integration, and accessibility of financial information. These capabilities support operational, tactical, and strategic decision-making while contributing to organizational efficiency, performance evaluation, internal control, and strategic flexibility. The review also reveals several implementation challenges, including investment costs, technological readiness, human resource competencies, and cybersecurity concerns. The study concludes that DAIS functions not only as a financial reporting tool but also as a strategic organizational resource that strengthens decision quality and supports sustainable business performance in the digital era.
Implementation of QRIS as an Effort to Digitize the Payment System at MSME Grocery Stores in the Serang Baru Housing Complex Block D
Cindy Aurelia;
Anidah Anidah;
Na'ilah azalia efendi;
Nabila friska syafira;
Muhammad kosim
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI
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DOI: 10.65310/7zjhtt76
The rapid development of digital technology requires business actors, particularly micro, small, and medium enterprises (MSMEs), to adapt in order to improve service quality and transaction systems. Bunda Bila Grocery Store, located in the Serang Baru Housing Complex Block D, Bekasi Regency, West Java, represents an MSME that previously relied primarily on cash-based transactions. This study aims to examine the implementation of Quick Response Code Indonesian Standard (QRIS) as an effort to digitize the payment system and enhance business efficiency and competitiveness. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation, and implemented through observation, socialization, and mentoring stages. The findings indicate that QRIS implementation facilitated faster, more practical, and more secure transactions. QRIS also supported more structured financial record management and encouraged greater consumer interest in cashless payments. Although challenges related to limited digital literacy and internet connectivity were identified, the implementation generally produced positive outcomes in terms of service quality, operational efficiency, and business image. The findings suggest that QRIS serves as an effective instrument for supporting the digital transformation of MSMEs and strengthening their adaptability within the digital economy.