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
<![CDATA[Revitalization of the Rau Market in Serang City as A Strategy for Local Economic Development Based on Long-Term Planning ]]>
<![CDATA[Revaldy Putra Razwa]]>;
<![CDATA[Satrio Ramadhan]]>;
<![CDATA[Muhamad Fikri]]>;
<![CDATA[Laeli Nur Khanifa]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/ysmt9973
<![CDATA[This study examines the revitalization of Rau Market in Serang City as a strategy for local economic development within a long-term planning framework. The research aims to analyze the existing conditions of the market, identify structural, institutional, and spatial constraints, and formulate sustainable revitalization strategies. A qualitative descriptive approach with a single-case study design was employed. Data were collected through observations, semi-structured interviews with government officials, market managers, traders, and planning experts, as well as document analysis. The data were analyzed using thematic analysis, triangulation, and SWOT analysis. The findings indicate that Rau Market remains a strategic regional distribution center and an important source of livelihood for micro and small enterprises. However, its development is constrained by deteriorating infrastructure, inadequate sanitation and drainage systems, traffic congestion, weak institutional coordination, limited fiscal capacity, and increasing competition from modern retail and digital commerce. The study highlights that effective revitalization requires an integrated approach combining infrastructure improvement, governance reform, spatial reorganization, digital adaptation, and stakeholder participation. Integrating revitalization programs into long-term regional planning is essential for enhancing market competitiveness and supporting sustainable local economic development. ]]>
<![CDATA[An Analysis of The Impact of Technology on Transparency and Accountability in Financial Management in The Digital Age ]]>
<![CDATA[Rahmah Nur Aqilah]]>;
<![CDATA[Masyhuri Masyhuri]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/g30pkh36
<![CDATA[The rapid advancement of digital technologies has transformed financial management practices by reshaping governance structures, monitoring mechanisms, and accountability systems across public and private organizations. This study examines the impact of technology on transparency and accountability in financial management within the context of the digital age through a qualitative literature review approach. Relevant scholarly publications published between 2021 and 2026 were systematically identified and analyzed using qualitative content analysis and thematic synthesis. The findings indicate that digital technologies, including electronic government systems, blockchain, artificial intelligence, big data analytics, and integrated financial platforms, contribute significantly to improving information accessibility, strengthening financial oversight, enhancing auditability, and supporting governance effectiveness. The analysis further reveals that technology driven accountability mechanisms facilitate continuous monitoring, risk detection, compliance management, and institutional control through automated and data driven processes. Despite these benefits, several challenges remain, including cybersecurity vulnerabilities, algorithmic opacity, regulatory uncertainty, digital capability disparities, and emerging governance complexities associated with virtual economies. The study proposes a conceptual framework linking technology adoption, governance capacity, accountability, institutional trust, and sustainable financial governance. The framework highlights the importance of balancing technological innovation with governance readiness to achieve resilient, accountable, and sustainable financial management in increasingly digital environments.]]>
<![CDATA[Digital Accounting Transformation to Enhance Efficiency, Accuracy, and Competitiveness in the Modern Era ]]>
<![CDATA[Sari Rahayu]]>;
<![CDATA[Masyhuri Masyhuri]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/34knpy25
<![CDATA[Digital transformation has fundamentally reshaped the role of accounting within modern organizations, positioning accounting systems as strategic instruments that support operational performance, information quality, and competitive sustainability. This study aims to analyze the role of digital accounting transformation in enhancing operational efficiency, financial information accuracy, and corporate competitiveness in the contemporary business environment. The research employs a non-empirical qualitative design based on a systematic literature review approach. Relevant literature was collected from scholarly databases and analyzed using an integrative thematic synthesis framework to identify recurring patterns, conceptual relationships, and emerging trends. The findings indicate that digital accounting technologies, including cloud-based systems, integrated accounting information systems, financial technologies, and automated reporting mechanisms, significantly improve operational efficiency through process optimization and reduced administrative complexity. The analysis further reveals that digitalization enhances the accuracy, consistency, transparency, and reliability of financial information by strengthening data validation and reporting controls. Competitive advantage emerges through improved decision-making quality, organizational adaptability, innovation capability, and responsiveness to market dynamics. The study concludes that digital accounting transformation functions as a strategic organizational capability that generates sustainable value when technological integration is aligned with managerial objectives and long-term business strategy. ]]>
<![CDATA[Analysis of Opportunities and Threats or Challenges in the International Trade of Handicrafts (A Case Study of Trade Between Indonesia and Japan) ]]>
<![CDATA[Tithania Anzhani]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/p6q3vh78
<![CDATA[This study examines the opportunities and threats affecting the international trade of handicrafts between Indonesia and Japan through a qualitative and non empirical conceptual case study approach. The analysis is grounded in the theoretical perspectives of international trade, international marketing, competitive advantage, strategic management, and creative economy. Data were derived from academic literature, government reports, trade statistics, industry publications, and bilateral economic cooperation documents. The findings indicate that the Japanese market offers substantial opportunities driven by demand for authentic cultural products, appreciation of craftsmanship, supportive trade relations, and the expansion of creative economy activities. The analysis also identifies major challenges including intense competition from other exporting countries, strict quality standards, limited export capabilities among small and medium enterprises, weak market intelligence, language barriers, digital capability constraints, and exposure to global economic volatility. The study further demonstrates that sustainable competitiveness requires integrated strategic responses encompassing dynamic capability development, digital transformation, knowledge management, intellectual property protection, entrepreneurship development, and social capital strengthening. The proposed framework contributes to understanding how handicraft industries can achieve long term international competitiveness while preserving cultural value and supporting sustainable economic development. ]]>
<![CDATA[Analysis, Opportunities, Threats, and Strategies for Indonesia’s International Trade in Squid with China in 2025 ]]>
<![CDATA[Gita Mei Wulandari]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/cx437e22
<![CDATA[This study examines the opportunities, threats, and strategic prospects of Indonesia's squid exports to China in 2025 through a non empirical qualitative approach grounded in international trade theory and strategic analysis. The research employs a conceptual and descriptive design based on the systematic review of scholarly literature, official government reports, and international trade databases. The analysis reveals that Indonesia possesses significant export opportunities derived from abundant marine resources, growing Chinese seafood demand, favorable bilateral economic relations, and expanding integration within regional trade networks. The study also identifies several external challenges, including increasing competition from Vietnam, Thailand, and India, stringent quality and food safety requirements, certification barriers, logistical inefficiencies, seasonal production fluctuations, maritime security concerns, and geopolitical uncertainty affecting international trade. Strategic evaluation indicates that strengthening product quality, improving certification compliance, modernizing cold chain systems, enhancing logistics performance, expanding market intelligence capabilities, promoting digital trade, encouraging product diversification, fostering stakeholder collaboration, and supporting sustainable resource management are essential for maintaining long term competitiveness. The findings contribute to international trade and fisheries export literature by providing an integrated framework for understanding Indonesia's competitive position in the Chinese squid market and identifying strategic priorities for sustainable export development.]]>
<![CDATA[An Analysis of The Opportunities and Challenges of Exporting Indonesian Acacia Wood Furniture to Japan Based on The Heckscher–Ohlin Theory ]]>
<![CDATA[Nadya Sopie Ramadani]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/r498ha26
<![CDATA[International trade remains an important mechanism for enhancing economic growth and expanding industrial competitiveness in resource rich economies. This study analyzes the opportunities and challenges associated with exporting Indonesian acacia wood furniture to Japan through the theoretical lens of the Heckscher Ohlin framework. The research adopts a non empirical qualitative design based on conceptual analysis and qualitative content interpretation. Secondary data were obtained from official trade statistics, government publications, and scholarly literature concerning comparative advantage, furniture exports, forest based industries, and international trade competitiveness. The findings indicate that Indonesia possesses favorable export prospects because its abundance of forest resources and labor availability support the production of acacia wood furniture with competitive cost structures. At the same time, export performance is constrained by intense international competition, stringent quality requirements, timber legality obligations, sustainability expectations, technological limitations, and logistics related challenges. The analysis further demonstrates that factor abundance alone is insufficient for sustaining long term competitiveness in the Japanese market. Future export performance increasingly depends on value added manufacturing, innovation, industrial upgrading, integration into global value chains, and stronger competitive capabilities. The study confirms the continued relevance of the Heckscher Ohlin theory while highlighting the necessity of complementing comparative advantage with strategic industrial transformation. ]]>
<![CDATA[An Analysis of The Effect of Social Media Marketing Through Instagram Reels on Impulse Buying of Erigo Products Among College Students ]]>
<![CDATA[Irfani Margi Prakoso]]>;
<![CDATA[Ratu Permata Salim]]>;
<![CDATA[Rian Nur Firmansyah]]>;
<![CDATA[Erwinsyah Erwinsyah]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/g9kr1663
<![CDATA[This study investigates the effect of social media marketing through Instagram Reels on the impulse buying behavior of Erigo products among college students in Jakarta. The research adopts a quantitative cross sectional survey design involving undergraduate students who actively use Instagram and have been exposed to Instagram Reels content related to fashion products. Data were collected through a structured online questionnaire and analyzed using descriptive statistics and simple linear regression. The findings indicate that Instagram Reels marketing exerts a positive and significant influence on impulse buying behavior. Visual attractiveness, content creativity, audio appeal, information quality, and engagement capability were perceived positively by respondents and contributed to stronger purchasing impulses. The results further reveal that emotional stimulation, social interaction, trend following tendencies, and Fear of Missing Out intensify spontaneous purchase intentions among students. Visual attractiveness emerged as the most influential marketing dimension, while emotional urge represented the strongest indicator of impulse buying. The study contributes to consumer behavior and digital marketing literature by explaining how short video content shapes purchasing decisions through psychological and emotional mechanisms. Practical implications highlight the importance of developing engaging and emotionally appealing Instagram Reels strategies to enhance marketing effectiveness within the fashion industry.]]>
<![CDATA[Workforce Planning to Improve Employee Performance at PT. Primajasa Perdanaraya Utama, Bandung ]]>
<![CDATA[Delanur Hasanah]]>;
<![CDATA[Diki Achmad Hidayat]]>;
<![CDATA[Citra Zahra Viramaida]]>;
<![CDATA[Dhiya Majdiy]]>;
<![CDATA[Resya Dwi Marselina]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/s382pm70
<![CDATA[This study examines the role of workforce planning in improving employee performance at PT. Primajasa Perdanaraya Utama Bandung using an empirical qualitative case study approach. Data were collected through semi structured interviews, direct observation, and document analysis involving human resource managers, operational supervisors, and frontline employees. The findings indicate that workforce planning practices are reflected in recruitment, training, employee development, and performance control systems that contribute to improved employee performance in terms of work quality, task execution, and responsibility. However, the effectiveness of workforce planning is influenced by internal factors such as turnover stability, managerial policy orientation, data readiness, and organizational coordination, as well as external factors including digital transformation, regulatory changes, economic conditions, and industry competition. The study further reveals that although workforce planning improves employee discipline and operational consistency, it remains largely reactive and lacks structured forecasting and integrated data systems. These limitations reduce its strategic impact on long term human resource development. The study concludes that strengthening HRIS implementation and forecasting based workforce planning is essential for sustainable performance improvement.]]>
<![CDATA[Harmony Between Heritage and Sundanese Culture: An Evaluation of Tourists’ Perceptions of Braga’s Small and Medium-Sized Enterprises And Their Contribution to Gross Domestic Product ]]>
<![CDATA[Dinda Tifani]]>;
<![CDATA[Indriyani Agustina]]>;
<![CDATA[Ilham Wiradinata]]>;
<![CDATA[Muhamad Aditya . A]]>;
<![CDATA[Stefani Oktavia]]>;
<![CDATA[Rizky Nugraha]]>;
<![CDATA[Alfachru Roziq]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/eq2f6h20
<![CDATA[This study examines tourists’ perceptions of small and medium sized enterprises operating within the heritage tourism environment of Braga, Bandung, and investigates their perceived contribution to local economic development. The research employs an empirical qualitative approach using observations, semi structured interviews, and documentary analysis involving tourists and enterprise actors. Data were analyzed through thematic coding, categorization, and interpretative analysis to identify relationships among tourism experience, cultural values, enterprise performance, and economic perceptions. The findings reveal that tourists positively evaluate local enterprises through the quality of products, cultural authenticity, and destination experiences associated with the heritage character of Braga. The Sundanese philosophy of Someah Hade Ka Semah emerges as a significant cultural asset that strengthens hospitality, responsiveness, courtesy, and respectful communication, thereby enhancing tourist satisfaction and destination attachment. Positive visitor experiences are further reflected in spending behavior, revisit intentions, and destination recommendations that reinforce enterprise competitiveness and local economic activity. The study concludes that the interaction between heritage assets, cultural values, and entrepreneurial practices creates a sustainable tourism environment that generates perceived economic contributions and supports broader regional development objectives. ]]>
<![CDATA[The Role of Microsoft Excel as a Financial Statement Analysis Tool in Supporting a Company’s Financial Performance ]]>
<![CDATA[Fatmawati Fatmawati]]>;
<![CDATA[Masyhuri Masyhuri]]>
<![CDATA[ Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/dkr1a105
<![CDATA[This study examines the role of Microsoft Excel as a financial statement analysis tool in supporting corporate financial performance through a qualitative non empirical literature review approach. The analysis integrates perspectives from accounting information systems, financial reporting quality, internal control, corporate governance, and digital financial transformation. The findings indicate that Microsoft Excel continues to provide substantial value in organizing, processing, and interpreting financial information, particularly in environments requiring accessible and adaptable analytical tools. At the same time, the literature identifies significant limitations associated with spreadsheet based analysis, including human error, formula inaccuracies, weak auditability, data inconsistency, and governance related vulnerabilities that may reduce the reliability of financial reporting. The study further reveals that the emergence of artificial intelligence, business intelligence platforms, enterprise resource planning systems, and XBRL based reporting technologies has transformed the financial analytics landscape without eliminating the relevance of Excel. Its strategic contribution increasingly depends on integration with broader digital ecosystems. Financial performance benefits arise indirectly through improved information quality, stronger governance practices, enhanced reporting credibility, and more effective managerial decision making processes. ]]>
