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Proceedings of the 1st International Conference on Wetland for Sustainable Development Goals, ICWSDGs 2024, September 9th – 10th, 2024, Banjarmasin, Indonesia

Research Article

The Role of Open Innovation and Accounting Competency in Enhancing the Sustainability of Micro, Small, and Medium Enterprises in the Religious Tourism Area

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  • @INPROCEEDINGS{10.4108/eai.9-9-2024.2359071,
        author={Lili  Safrida and Hastin Umi Anisah and Wia Rizqi Amalia and Enny  Hardi and Rifqi  Novriyandana and Sustinah  Limarjani and Rasidah  Rasidah},
        title={The Role of Open Innovation and Accounting Competency in Enhancing the Sustainability of Micro, Small, and Medium Enterprises in the Religious Tourism Area},
        proceedings={Proceedings of the 1st International Conference on Wetland for Sustainable Development Goals, ICWSDGs 2024, September 9th -- 10th, 2024, Banjarmasin, Indonesia},
        publisher={EAI},
        proceedings_a={ICWSDGS},
        year={2026},
        month={7},
        keywords={open innovation accounting competency business sustainability msmes},
        doi={10.4108/eai.9-9-2024.2359071}
    }
    
  • Lili Safrida
    Hastin Umi Anisah
    Wia Rizqi Amalia
    Enny Hardi
    Rifqi Novriyandana
    Sustinah Limarjani
    Rasidah Rasidah
    Year: 2026
    The Role of Open Innovation and Accounting Competency in Enhancing the Sustainability of Micro, Small, and Medium Enterprises in the Religious Tourism Area
    ICWSDGS
    EAI
    DOI: 10.4108/eai.9-9-2024.2359071
Lili Safrida1,*, Hastin Umi Anisah2, Wia Rizqi Amalia1, Enny Hardi1, Rifqi Novriyandana1, Sustinah Limarjani1, Rasidah Rasidah1
  • 1: Department of Accounting, Universitas Lambung Mangkurat, Banjarmasin, Indonesia
  • 2: Department of Management, Universitas Lambung Mangkurat, Banjarmasin, Indonesia
*Contact email: lilisafrida@ulm.ac.id

Abstract

This research aims to understand how open innovation and strong accounting skills contribute to the long-term success of micro, small, and medium-sized enterprises (MSMEs) in the religious tourism sector of Banjarmasin, South Kalimantan. Given the importance of sustainable business practices in this industry, this study explores the factors that support the sustainability of these MSMEs. This research combined quantitative and qualitative methods. Surveys were used to gather data from MSME owners and managers, while in-depth interviews provided a more detailed perspective on the impact of open innovation and accounting competency. The findings indicate that both open innovation and strong accounting skills positively influence the sustainability of these MSMEs.

Keywords
open innovation, accounting competency, business sustainability, msmes
Published
2026-07-27
Publisher
EAI
http://dx.doi.org/10.4108/eai.9-9-2024.2359071
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