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Do Locally-Generated Revenue, Labor Absorption, and Parking Fees Truly Drive the MSME Multiplier Effect? A Case Study of Pisang Epe Mandiri at Losari Beach, Makassar

Andi Astriyanti, Abd Rahim, Regina Regina, Himaya Praptani Adys, Muhammad Imam Ma’ruf

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  • Andi Astriyanti: Universitas Negeri Makassar, Indonesia
  • Abd Rahim: Universitas Negeri Makassar, Indonesia
  • Regina Regina: Universitas Negeri Makassar, Indonesia
  • Himaya Praptani Adys: Universitas Negeri Makassar, Indonesia
  • Muhammad Imam Ma’ruf: Universitas Negeri Makassar, Indonesia
Published:
September 28, 2026
Pages:
1442-1454

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Abstract

Culinary Micro, Small, and Medium Enterprises (SMEs) in coastal tourism areas play a strategic role in driving local economic circulation; however, empirical studies specifically evaluating their broader multiplier effect through multiple local economic channels remain limited. Most previous research predominantly focuses on general business performance or direct tourism revenue without dissecting the indirect mechanism of local economic spillover. This study aims to analyze the influence of labor absorption, parking retribution, and Regional Original Revenue (PAD) on the multiplier effect of Pisang Epe Mandiri SMEs at Losari Beach, Makassar City. Utilizing a descriptive quantitative approach with a case study design, data were gathered from 62 purposively selected respondents, including business owners, employees, parking attendants, local officials, and visitors. Data were analyzed using multiple linear regression. The findings reveal that labor absorption and parking retribution exert positive and statistically significant effects on the economic multiplier effect, whereas PAD shows a positive but statistically insignificant influence due to tax exemption policies for micro-enterprises under current thresholds. Simultaneously, all variables significantly determine the economic multiplier effect, accounting for a major portion of its variance. This research fills a gap in tourism economics literature by demonstrating how informal culinary SMEs serve as vital economic drivers through localized job creation and tourism infrastructure support, providing strategic insights for local government policy in optimizing tourism-based SME development.

Author Biographies
Andi Astriyanti

Universitas Negeri Makassar

Study Program of Economics Development, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar City, Sulawesi, Indonesia.

Abd Rahim

Universitas Negeri Makassar

Study Program of Economics Development, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar City, Sulawesi, Indonesia.

Regina Regina

Universitas Negeri Makassar

Study Program of Economics Development, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar City, Sulawesi, Indonesia.

Himaya Praptani Adys

Universitas Negeri Makassar

Study Program of Economics Development, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar City, Sulawesi, Indonesia.

Muhammad Imam Ma’ruf

Universitas Negeri Makassar

Study Program of Economics Development, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar City, Sulawesi, Indonesia.

Article Identifiers
  • Article Title: Do Locally-Generated Revenue, Labor Absorption, and Parking Fees Truly Drive the MSME Multiplier Effect? A Case Study of Pisang Epe Mandiri at Losari Beach, Makassar
  • DOI: 10.59431/ijer.v6i3.975
  • Publication Date: 2026-09-28
  • Journal: Indonesian Journal Economic Review (IJER)
  • Volume: 6
  • Issue: 3
  • Pages: 1442-1454
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Issue Information

Article Details

Volume: 6
Issue: 3
Year: 2026
Published: 2026-09-28
Pages: 1442-1454
Section: Articles
View Full Issue
Additional Information

How to Cite

Astriyanti, A., Rahim, A., Regina, R., Adys, H. P., & Ma’ruf, M. I. (2026). Do Locally-Generated Revenue, Labor Absorption, and Parking Fees Truly Drive the MSME Multiplier Effect? A Case Study of Pisang Epe Mandiri at Losari Beach, Makassar. Indonesian Journal Economic Review (IJER), 6(3), 1442-1454. https://doi.org/10.59431/ijer.v6i3.975
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