The Effects of Tourism MSMEs and Tourism-Supporting Businesses on Hotel Occupancy Performance: Evidence from Banyuwangi Regency

Authors

  • Nudah Maulinda Accounting Education Study Programme, Universitas Pendidikan Indonesia
  • Iqbal Lhutfi Accounting Education Study Programme, Universitas Pendidikan Indonesia
  • Harpa Sugiharti Accounting Education Study Programme, Universitas Pendidikan Indonesia

DOI:

https://doi.org/10.30741/assets.v10i2.1986

Keywords:

Tourism MSMEs, Tourism-Supporting Businesses, Hotel Occupancy Rate, Hospitality Performance, Tourism Ecosystem

Abstract

This study examines the effects of components of the tourism-supporting business ecosystem on hospitality performance in Banyuwangi Regency, Indonesia. Drawing on Tourism Destination Competitiveness Theory and the tourism ecosystem perspective, the study investigates whether tourism and culinary micro, small, and medium-sized enterprises (MSMEs), restaurants, and accommodation-related businesses, tourist arrivals, and tourist attractions influence Hotel Occupancy Rate (HOR). A quantitative explanatory approach was employed, using secondary panel data from 25 districts during 2023–2025, yielding 75 district-year observations. Data were analysed using descriptive statistics, correlation analysis, multicollinearity diagnostics, and multiple linear regression. The results indicate that tourism and culinary MSMEs, restaurants, and accommodation-related businesses, tourist arrivals, and tourist attractions positively affect hotel occupancy performance. Tourist arrivals exhibit the strongest contribution to explaining variations in HOR. The findings suggest that hospitality performance is shaped not only by tourism demand but also by supporting business ecosystems and destination resources. The study provides implications for tourism competitiveness and regional tourism development.

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Published

2026-07-01

How to Cite

Maulinda, N., Lhutfi, I., & Sugiharti, H. (2026). The Effects of Tourism MSMEs and Tourism-Supporting Businesses on Hotel Occupancy Performance: Evidence from Banyuwangi Regency. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 10(2), 106–118. https://doi.org/10.30741/assets.v10i2.1986

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