APMAJ

Asia-Pacific Management Accounting Journal

 http://apmaj.uitm.edu.my  |  Peer-reviewed | eISSN 2550-1631 (Online) | Frequency: Three times a year

Volume 21 Issue 1, April 2026

 

ARTICLE INFO
Article History:
Received:
Accepted:
Published: 30 April 2026

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 21 ISSUE 1

STRATEGY FOR ENHANCING REVISIT INTENTION IN INDONESIA’S HALAL TOURISM: THROUGH THE MEDIATING ROLE OF VALUE CO-CREATION

 

Prima Rini Metri Oktavianti1, Mahrinasari  MS 2, Ernie Hendrawaty3   

Faculty of Economics and Business, University of Lampung, Lampung Province, Indonesia

 

ABSTRACT

This study aims to determine how to increase visits to halal tourism destinations in Indonesia through the value co-creation process. By fostering collaboration between tourists and local stakeholders, we can enhance the overall experience, leading to greater satisfaction and a stronger intention to revisit these destinations. mediating role of value creation in the relationship between attractiveness and the intention to revisit. The research method, which utilized a survey, was conducted on 390 respondents who had visited halal tourism destinations in Indonesia. The research data was analyzed using Structural Equation Modeling (SEM). The results indicate that the attractiveness variable influences the intention to revisit through the mediation of value creation. The use of the balanced scorecard (BSC) approach in performance measurement can drive an increase in the number of visitors to halal tourism destinations in Indonesia.

Keywords: Strategy to Increase Revisit Intention, Indonesian Halal Tourism, Mediating Role of Shared Value Co-Creation, Halal Destination Attraction, Balanced Scorecard

*Corresponding Author: Prima Rini Metri Oktavianti, University of Lampung, Indonesia, prima.oktavianti@gmail.com

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