Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 p-ISSN: 2579-4892/ e-ISSN: 2655-8327 DOI: 10. 36555/almana. Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Universitas Pasundan. Indonesia*1. Universitas Komputer Indonesia2 *Corresponding Email: zmardalena@gmail. Abstract: Tourism is a strategic sector that stimulates economic growth and community welfare, yet in many destinations the perceived value by tourists remains moderate due to weaknesses in attractions, accessibility, and facilities. This study aims to analyze the influence of these three factors on customer value in tourist destinations. The research used a quantitative approach with 400 respondents selected through proportional cluster random sampling in coastal areas. Data were analyzed using Structural Equation Modeling (SEM) with LISREL to test the causal relationships and measurement model validity. The results indicate that attractions, accessibility, and facilities significantly and positively affect customer value, explaining 9% of its variance, with attractions having the strongest effect . 7%), followed by accessibility . 5%) and facilities . 2%). Descriptive findings show that these variables are perceived as Aufairly goodAy to Augood,Ay with comfort contributing most to customer value, while efficiency remains low. The study concludes that strengthening sustainable attractions, improving digital and physical accessibility, and enhancing facility completeness and quality are essential strategies to elevate customer value and competitiveness of tourist These findings provide practical insights for managers and policymakers to improve service quality and tourist satisfaction systematically. Article History: Submitted: June 11, 2025 Revised: July 11, 2025 Accepted: July 22, 2025 Published: 27 August, 2025 Keywords: Accessibility Attractions Customer Value Facilities Tourism Zebua. Narimawati. , & Juju. Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations. Almana : Jurnal Manajemen dan Bisnis, 9. , 282-295. https://doi. org/10. 36555/almana. INTRODUCTION Tourism is widely recognized as a strategic sector that fosters regional economic development, generates employment opportunities, and enhances community well-being. Within the framework of regional development, the advancement of tourist destinations should extend beyond mere promotional efforts, relying on three fundamental pillars of the tourism industry: attractions, accessibility, and facilities. These components form the foundation that significantly influences tourist satisfaction and perceived destination value (Biswas & Roy, 2020. Cooper et al. , 2. When destinations offer compelling attractions, are easily accessible, and provide adequate and comfortable facilities, tourists tend to develop favorable perceptions, enhancing overall customer value. South West Java (Jabar Selata. boasts vast and diverse tourism potential, especially in natural attractions such as beaches, mountains, and vibrant local cultural tourism. This region includes regencies such as Sukabumi. Cianjur. Garut. Tasikmalaya, and Pangandaran, situated along the southern corridor of West Java. These areas are part of the National Strategic Area development initiative as stipulated in Presidential Regulation Number 87 of 2021. Despite this rich potential, managing tourist destinations in Jabar This work is licensed under a Creative Commons Attribution-NonCommercialNoDerivatives 4. 0 International License. https://creativecommons. org/licenses/by-nc-nd/4. Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 Selatan faces persistent challenges, including inadequate accessibility infrastructure, limited tourism facilities, and underdeveloped attractions (Juliana et al. , 2023. Fafurida et , 2. Attractions are a critical factor shaping tourists' decisions when selecting destinations. Jang et al. emphasize that attractionsAiwhether natural, cultural, or man-madeAi motivate travel by offering unique and memorable experiences. However, despite the abundance of resources in South West Java, these attractions have yet to be optimally developed into systematic tourism packages, resulting in only moderate perceived customer value (Priambudi et al. , 2021. Sugiama & Suryana, 2. Unique and distinctive attractions contribute significantly to building visitor loyalty and enhancing perceived destination value (Jang et al. , 2019. Biswas & Roy, 2. Accessibility plays a vital role in ensuring smooth and enjoyable tourist experiences. This includes physical infrastructure, such as roads and transportation options, as well as the availability of accurate and accessible travel information (Su & Xu, 2021. Castellani & Vargas-Synchez, 2. A destination can thrive only if it offers reliable access to visitors (Suwantoro, 2. Good accessibility fosters positive perceptions, whereas poor infrastructureAilike damaged roads, limited public transport, and inadequate signageAican deter tourists and create negative impressions (Chen et al. , 2020. Liberato et al. , 2. South West Java, many destinations suffer from insufficient road networks, limited public transport, and lack of clear signage or digital navigation support, directly affecting tourist satisfaction and perceived value (Putri & Taufik, 2024. Wara & Rahman, 2. In addition to attractions and accessibility, facilitiesAiincluding accommodations, dining, restrooms, places of worship, and information centersAiare essential in shaping customer value. Well-maintained and comfortable facilities contribute to safe and pleasant visitor experiences, while inadequate facilities can cause discomfort and harm the destinationAos image (Lee et al. , 2021. Sunaryo, 2013, as cited in Nuryadin & Sugiri, 2. Tourist facilities can be categorized into primary . ccommodation, transpor. , supporting . estrooms, waste bin. , and complementary facilities . nformation signage, accessibility for disabled tourist. (Sunaryo, 2. Many of these are lacking or poorly maintained in South West Java, negatively impacting tourist experiences and reducing destination value (Juliana et al. , 2023. Fafurida et al. , 2. The issue of customer value is further complicated by an imbalance between touristsAo costs and the quality of services and infrastructure provided. When visitors perceive that benefits do not justify costs, satisfaction and loyalty decline, reducing repeat visits (Engel et al. , as cited in Firmansyah, 2. Customer value is defined as consumersAo perception of benefits relative to costs (Tjiptono, 2. , which in tourism reflects the value derived from attractions, accessibility, and facilities. High customer value correlates with positive destination image, repeat visitation, and recommendations (Xia & Arrowsmith, 2021. Wara & Rahman, 2. Initial analysis in this study shows that touristsAo perceptions of attractions, accessibility, and facilities fall into the Aufair to goodAy category, with mean scores between 18 and 3. 33, indicating room for improvement, especially in efficiency, cleanliness, and cultural appeal. This is supported by Pike and Page . , who highlight that comfort and ease of access are key indicators in customer quality assessments. Professionally managing these three factors in an integrated manner creates a strong positive destination image and long-term customer loyalty (Pike & Page, 2022. Castellani & Vargas-Synchez. Moreover, a strong tourism image is shaped by the quality of visitor experiences. Unique and distinctive attractions boost recognition, reputation, and affinity toward a destination (Jang et al. , 2. Consistent and integrated management of attractions, accessibility, and facilities helps establish a high-value, positive tourist image (Biswas & Roy, 2020. Sugiama & Suryana, 2. Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 In practice, various constraints hamper customer value improvement in South West Java, including limited promotion, insufficient community involvement, and weak resource Thus, this study emphasizes the need for synergy among local governments, tourism businesses, and communities to develop an integrated tourism sector focused on attractions, accessibility, and facilities aligned with customer value. This research not only advances tourism management knowledge but also provides practical insights for policymakers and stakeholders to enhance destination quality in the region (Juliana et al. Liberato et al. , 2. METHODS The analysis used in this study consists of two types, namely descriptive analysis related to qualitative variables with the aim of exploring information obtained from the research results. Descriptive data analysis aims to describe respondents' perceptions of the variables Attraction. Accessibility. Facilities, and Customer Value at tourist destinations in the southern region of West Java. The analysis employs descriptive statistics, including the calculation of mean and standard deviation values. To assess overall customer responses to the research variables, a score range is established and categorized into levels to interpret value categories and frequency distributions. These distributions are then analyzed to examine the response patterns across different respondent profiles and to determine the magnitude of responses to each variable comprehensively. Verification analysis is conducted to examine the relationship patterns among the research variables and to assess whether the study results align with previous research The analytical technique employed is Structural Equation Modeling (SEM), a widely used and powerful multivariate analysis method that encompasses several other techniques as special cases (Narimawati et al. , 2. The construct specifications in this study are Exogenous constructs . or X): consisting of attraction . CA or XCA), accessibility . CC or XCC), and facilities . CE or XCE). and Endogenous construct ( or Y): consisting of customer value (CA or Y). The population of this study comprises tourists visiting coastal destinations in East Priangan. South West Java, with a total of 8,666,495 domestic visitors recorded in 2023 across Garut. Tasikmalaya, and Pangandaran. Using the Slovin formula with a 5% margin of error, the required sample size was determined to be 400 respondents. The sampling technique applied is proportional cluster random sampling, which allocates samples based on the proportion of the population in each selected region. Accordingly, the sample distribution includes 179 respondents from Garut, 40 from Tasikmalaya, and 180 from Pangandaran, as derived from the 2024 report of the West Java Provincial Tourism and Culture Office. RESULTS AND DISCUSSION Instrument testing Instrument testing was conducted through validity and reliability analyses to ensure the accuracy and consistency of the research findings. Validity was assessed using convergent validity, with a Standardized Regression Weights (SRW) threshold of Ou 0. 50 indicating that an indicator is valid. Reliability was evaluated based on construct reliability (CR) values Ou 70 and variance extracted (VE) values Ou 0. 50, signifying that the indicators consistently measure the intended constructs. Website: http://journalfeb. id/index. php/almana/article/view /2863 Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 Figure 1. CFA Attraction Dimension Source: Data processed by the author . Figure 2. CFA Accessibility Dimension Source: Data processed by the author . Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 Figure 3. CFA Facility Dimensions Source: Data processed by the author . Figure 4. CFA Customer Value Dimensions Source: Data processed by the author . The Attractions variable comprises seven valid dimensionsAiuniqueness, naturalness, accessibility, amenities, safety, cultural appeal, and sustainabilityAimeasured by 21 items with loading factors above 0. Confirmatory Factor Analysis (CFA) confirms Website: http://journalfeb. id/index. php/almana/article/view /2863 Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 strong construct reliability (CR > 0. and validity (VE > 0. , with Latent Variable Scores (LVS) generated for further analysis. Similarly, the Accessibility and Facility variables, measured by 15 valid items each, also meet CFA criteria, showing LF > 0. CR > 0. and VE > 0. The Customer Value construct, consisting of five benefit-based dimensions and 15 valid items, demonstrates consistent reliability and validity, with LVS used for higherlevel CFA. Research Data Normality Testing The normality test aims to determine whether the data are normally distributed, which is a prerequisite in Structural Equation Modeling (SEM) analysis. This test was conducted multivariately using LISREL software, with the criterion that the data are considered normal if the significance value . -valu. is greater than 0. The results show that the p-values for skewness, kurtosis, and their combination are all below 0. 05, indicating that the data are not normally distributed. However. LISREL 8. 8 can accommodate non-normal data through the Robust Maximum Likelihood (RML) estimation method with Satorra-Bentler Chi-Square This method utilizes the asymptotic covariance matrix to improve the accuracy of standard error estimation. According to Hox and Bechger, as cited in Yamin . , the RML method is highly recommended, ensuring that data non-normality no longer poses a barrier in SEM analysis. Verification Analysis Verification analysis is conducted to test the causal relationship between each exogenous variable and the endogenous variable, both intervening variables and moderating variables. The analysis technique used is Structural Equation Modeling (SEM) using Lisrel. Correlation Coefficient Analysis Correlation analysis was conducted to assess the strength of relationships between the research variables. The results indicate that the correlation coefficients among the exogenous variablesAinamely attractions, accessibility, and facilitiesAiare all above 0. reflecting strong inter-variable relationships. The strongest correlation was observed between the attraction and facility variables . , suggesting a high level of Additionally, the correlations between exogenous and endogenous variables also generally showed strong associations, although a few fell into the moderate The highest correlation between an exogenous and an endogenous variable was recorded between attractions and tourism image, with a coefficient of 0. 92, indicating a very strong relationship. A high correlation was also found between facilities and customer value . In contrast, the lowest correlation was between accessibility and customer value . , which falls within the moderate range. These findings demonstrate the close interconnection among the studied constructs and reinforce the relevance of their relationships within the structural model framework. Construct Analysis with Confirmatory Factor Analysis (CFA) Construct analysis was conducted using Structural Equation Modeling (SEM) with the Confirmatory Factor Analysis (CFA) approach through the LISREL application. The analysis focused on three exogenous constructs. attraction, accessibility, facility and one intervening construct, customer value. Each dimension's score was obtained from the Latent Variable Score (LVS), which reflects the composite measurement based on item variability. The CFA at the variable level aimed to assess the contribution of each dimension to its respective The validity and reliability of the model were evaluated using standard criteria: loading factor > 0. 30 (Hair et al. , 2. , construct reliability (CR) > 0. 70, variance extracted (VE) > 0. 50, and an acceptable goodness-of-fit index. Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 Attraction (X. The attraction variable comprises seven dimensions, each with a loading factor (LF) value above 0. 30, indicating strong construct validity. The sustainability dimension shows the highest contribution (LF = 0. , followed by natural beauty and cultural attractions. contrast, the facility dimension has the lowest LF . , which, although still valid, suggests the need for improvement in tourism infrastructure. Overall, the attraction construct demonstrates high reliability (CR = 0. and satisfactory convergent validity (VE = 0. Accessibility (X. The accessibility variable consists of five dimensions: infrastructure, transportation ease, information access, disability accessibility, and sustainability. All dimensions are valid, with loading factors (LF) above 0. The highest LF is in information access . indicating its key role in defining accessibility, followed by sustainability . Infrastructure shows the lowest LF . , suggesting room for improvement. The construct demonstrates strong reliability, with a construct reliability (CR) of 0. 88 and variance extracted (VE) of 0. both exceeding recommended thresholds. These results confirm the modelAos validity for further structural analysis. Facilities (X. The analysis of the facility construct indicates that all four dimensionsAicompleteness, cleanliness, function, and physical conditionAiare valid, as demonstrated by their respective loading factor (LF) values exceeding the acceptable threshold of 0. Among these dimensions, the physical dimension makes the highest contribution to the measurement model, with an LF of 0. 96, followed by the function dimension (LF = 0. and cleanliness (LF = 0. The completeness dimension, while still valid, shows the lowest contribution with an LF of 0. 71, suggesting the need for further refinement in future assessments. The overall reliability and validity of the facility measurement model are also well The construct reliability (CR) value is 0. 81, which exceeds the recommended minimum of 0. 70, indicating strong internal consistency among the indicators. Furthermore, the variance extracted (VE) value of 0. 53 surpasses the minimum criterion of 0. confirming the modelAos convergent validity. These findings collectively demonstrate that the facility construct is both statistically reliable and theoretically robust for further analysis. Value Customer (Y) The analysis of the customer value variable reveals that all five dimensionsAi functional benefits, emotional benefits, social benefits, efficiency, and convenienceAiare valid indicators, as reflected by their respective loading factor (LF) values exceeding the minimum threshold of 0. Among these, the convenience dimension exhibits the highest contribution to the measurement model, with a loading factor of 0. 89, followed by emotional benefits (LF = 0. and social benefits (LF = 0. The functional benefits and efficiency dimensions also demonstrate acceptable contributions, with loading factors of 0. 76 and 73, respectively. Although the efficiency dimension has the lowest LF, it remains valid and may warrant further attention in future improvements. The measurement model for customer value also meets the criteria for reliability and The construct reliability (CR) value is 0. 86, exceeding the recommended minimum 70, which indicates a high level of internal consistency among the items. Furthermore, convergent validity is confirmed by the variance extracted (VE) value of 0. 55, which surpasses the acceptable cutoff point of 0. These findings collectively demonstrate that the measurement of customer value is both statistically reliable and theoretically sound. Goodness of Fit Model Confirmatory Factor Analysis (CFA) Goodness of fit testing using the Confirmatory Factor Analysis (CFA) model at the variable level is conducted to evaluate the adequacy of the measurement model. This Website: http://journalfeb. id/index. php/almana/article/view /2863 Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 assessment aims to determine whether the empirical data sufficiently confirm the theoretical constructs being measured. The model estimation results using LISREL 8. 8 demonstrate a satisfactory fit across several indices. The Chi-Square/df ratio is 2. 84, which falls below the acceptable threshold of 3, indicating a good model fit. Incremental fit indicesAiincluding the Normed Fit Index (NFI = 0. Non-Normed Fit Index (NNFI = 0. Comparative Fit Index (CFI = 0. Incremental Fit Index (IFI = 0. , and Relative Fit Index (RFI = 0. Aiall exceed the recommended minimum value of 0. 90, confirming the model's adequacy. Additionally, residual-based indices such as the Root Mean Square Residual (RMR = . and Standardized RMR (SRMR = 0. are well within the acceptable range of less 05, suggesting minimal residual error. The Root Mean Square Error of Approximation (RMSEA), considered one of the most reliable fit indices according to Hooper et al. in Yamin . , is reported at 0. 078Aibelow the threshold of 0. 08Aifurther supporting the modelAos goodness of fit. Moreover. Hox and Bechger . lso cited in Yamin, 2. emphasize that RMSEA. CFI, and NNFI are the most recommended fit indices in empirical research, all of which meet the required criteria in this study. These findings confirm that the CFA model has an acceptable fit and is suitable for further analysis Structural Model Analysis Structural model analysis was conducted to examine the magnitude and significance of the relationships between the latent variables of attraction, accessibility, and facilities toward customer value. The structural model, as illustrated in Figure 5, depicts the hypothesized relationships among these variables, where attraction, accessibility, and facilities are proposed to have both partial and simultaneous effects on customer value. This analysis aims to empirically test the strength and direction of these relationships based on the formulated hypotheses. The following figure presents the structural model developed for this purpose. Figure 5. Structural Model Diagram Source: Data processed by the author . Based on the results of data processing with the Lisrel program for the structural model, the following equation is obtained: Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 Y1=0. 367*X1 0. 315*X2 0. 232*X3. Errorvar=0. RA= 0. Based on the structural model and equations, the influence of attraction, accessibility, and facilities on customer value is positive. Attraction contributes 0. 367, accessibility 0. and facilities 0. 232 to customer value. The R-square value of 0. 689 indicates that these three variables collectively explain 68. 9% of the variance in customer value, while the 1% is influenced by other factors outside the model. These findings confirm that the proposed structural model is acceptable. The total combined influence of attractions (X. , accessibility (X. , and facilities (X. on customer value (Y. amounts to 68. Among these variables, attractions contribute the most significantly with a total influence of 28. 1%, followed by accessibility at 22. 8%, and facilities at 17. These results highlight that tourist attractions play the most dominant role in enhancing customer value, while accessibility and facilities also contribute meaningfully, albeit to a lesser extent. This underscores the importance of improving all three factors to maximize customer satisfaction at tourist destinations. Simultaneous Hypothesis Testing The influence of the variables of attraction, accessibility, and facilities on customer value simultaneously with the F test criteria, if the calculated F is smaller than the F table then Ho is rejected, and Ha is accepted. The F test can be done using the following . OekOe. R2 k. OeR2 ) . Oe3Oe. x 0,689 3. Oe0,. = 292,44 Based on the calculation, the F-count value is 292. 44, which is greater than the Ftable value of 2. 69 at the significance level of = 0. 05 with degrees of freedom . f1 = 3. = . This result indicates that the null hypothesis (HCA) is rejected. Therefore, it can be concluded that, simultaneously, the variables of attractions, accessibility, and facilities have a significant effect on customer value. Partial Hypothesis Testing Partial hypothesis testing is conducted on each exogenous variable to examine the individual effects of attractions, accessibility, and facilities on customer value. This testing aims to determine the extent to which each variable significantly contributes to the formation of customer value. Partial Influence of Attraction on Customer Value The partial test results show that the attraction variable (X. has a path coefficient of 367 on customer value (Y. , with a calculated t-value of 4. This exceeds the t-table critical value of 1. 967 at a 5% significance level ( = 0. , leading to the rejection of the null hypothesis (HCA). These findings indicate that tourist attractions have a significant positive impact on customer value. Specifically, an increase in the quality of tourist attractions contributes to an increase in customer value by a coefficient of 0. underscoring the importance of attractions in shaping positive visitor experiences. Partial Influence of Accessibility on Customer Value The partial test results indicate that the accessibility variable (X. has a path coefficient of 0. 315 on customer value (Y. , with a calculated t-value of 2. This value is greater than the t-table value of 1. 967 at a 5% significance level ( = 0. , leading to the rejection of the null hypothesis (HCA). This finding confirms that accessibility has a significant influence on customer value. Specifically, improvements in accessibility are associated with Website: http://journalfeb. id/index. php/almana/article/view /2863 Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 an increase in customer value by a coefficient of 0. 315, highlighting the importance of ease of access in enhancing customer perceptions at tourist destinations. Partial Influence of Facilities on Customer Value The partial test results show that the facility variable (X. has a path coefficient of 232 on customer value (Y. , with a t-calculated value of 3. This value exceeds the ttable value of 1. 967 at a 5% significance level ( = 0. , leading to the rejection of the null hypothesis (HCA). This indicates a significant relationship between facilities and customer Specifically, an improvement in the quality or availability of facilities is associated with an increase in customer value by a coefficient of 0. These findings suggest that facilities play a crucial role in shaping customer perceptions of value at tourist destinations. Goodness of fit testing of structural models Based on the results of the Goodness of Fit analysis, the overall structural model demonstrates a satisfactory fit. The Chi-Square to degrees of freedom ratio (Chi-Square/d. 513, which is below the recommended threshold of 3, indicating an acceptable model Incremental fit indicesAiincluding the Normed Fit Index (NFI = 0. Non-Normed Fit Index (NNFI = 0. Comparative Fit Index (CFI = 0. Incremental Fit Index (IFI = . , and Relative Fit Index (RFI = 0. Aiall exceed the 0. 90 benchmark, confirming strong model adequacy. Furthermore, the Root Mean Square Error of Approximation (RMSEA) value of 0. 083 is slightly above but still within an acceptable range (<0. supporting the model's validity. Residual-based measures such as the Root Mean Square Residual (RMR = 0. and Standardized RMR (SRMR = 0. are also close to the recommended threshold (<0. 08 and <0. 05 respectivel. , suggesting that the residual errors are minimal. Overall, these results indicate that the structural model has a good fit and is statistically acceptable for explaining the relationships among the studied variables. Model Feasibility Testing The results of the model feasibility test indicate that the research model has met the expected goodness-of-fit criteria for an econometric model. Theoretically, the model demonstrates that the test results align with expectations and support the underlying marketing management theory, confirming the influence of attractions, accessibility, and facilities on customer value and their implications for the tourism image, with promotion acting as a moderating variable. In terms of parameter accuracy, the model yields accurate, unbiased, and statistically significant path coefficient values, with all analytical assumptions fulfilled, as indicated by loading factor values demonstrating strong measurement Consequently, both validity and reliability criteria are satisfied, as shown by construct reliability values exceeding 0. 70 and convergent validity indicated by variance extracted values greater than 0. Regarding explanatory ability, the model exhibits strong power in capturing the relationships among the studied variables, evidenced by standard error values for each exogenous variable being less than half the absolute value of their corresponding path coefficients (SE < A |A|), thus confirming robustness and statistical Specifically, the standard error for the attraction variable is 0. ess than half of its path coefficient of 0. , and for accessibility, it is 0. ess than half of its path coefficient of 0. Finally, the model demonstrates high predictive ability, as shown by the coefficient of determination (R-Squar. exceeding 50%. the combined influence of attractions, accessibility, and facilities explains 68. 9% of the variance in customer value, while customer value itself contributes 64. 4% to the formation of the tourism image, with the remaining variance attributed to other variables not included in the model. The results of the descriptive analysis indicate that most respondents have visited tourist destinations in South West Java more than once, thus possessing sufficient Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 experience to provide objective and informed assessments. Overall, all research variablesAinamely attractions, accessibility, facilities, and promotionsAiare perceived to be in the fairly good to good category. The differences observed between the pre-survey and the main survey results are attributed to several factors, including variations in the number of respondents, demographic characteristics . uch as age and gende. , as well as differences in the timing of data collection, which spanned one month. A more detailed description of the conditions of each measured variableAiattractions, accessibility, facilities, customer value, promotions, and tourism imageAiis presented in the following sections: Attractions Tourist attractions in Southwest Java are generally rated fairly good, with an average score of 3. Sustainability, especially local community involvement, received the highest rating, while cultural attractions scored lowest, indicating weak presentation of local Other dimensions like uniqueness, naturalness, accessibility, and facilities also need improvement. Key areas for development include cultural identity, experiential tourism, infrastructure, safety, and sustainability. Collaboration with local communities and digital integration are essential to boost destination appeal. These findings align with theories emphasizing attractions as key drivers of tourism (Sharpley, 2020. Cooper et al. , 2019. Smith, 2020. Goeldner & Ritchie, 2. Accessibility Descriptive analysis shows that accessibility in Southwest JavaAos tourist destinations scored an average of 3. 24 (SD = 1. , falling into the Aufairly goodAy category. While basic expectations are met, several aspects still require improvement. The highest-rated dimension is ease of information, highlighting the importance of accessible and accurate tourist guidance, both offline and digital. Conversely, infrastructure availability, especially parking, received the lowest rating, signaling a need for urgent upgrades. Five dimensions fall below average: . infrastructure availabilityAilacking adequate roads, parking, and disabled-friendly facilities. ease of transportationAilimited affordable and integrated transport options. ease of informationAistill insufficient in digital and multilingual formats. accessibility for people with disabilitiesAineeds inclusive infrastructure and services. sustainability of accessibilityAigreen transport and ecofriendly infrastructure are underdeveloped. These findings align with Pike & Page . and Buhalis & Darcy . , emphasizing the need for accessible transport, information, and inclusive services. Comprehensive improvements in these areas are crucial to enhance tourist satisfaction and Facility Descriptive analysis results indicate that tourism facilities in South West Java fall into the "fairly good" category, with an average score of 3. 28 (SD = 1. This reflects a generally positive visitor perception, though improvements are still needed. The physical dimension contributed the mostAihighlighting the good condition of infrastructure such as buildings, tables, and chairs. In contrast, the functional dimension showed the lowest contribution, indicating a gap between existing facilities and visitor expectations. Key areas requiring improvement include: . completenessAiadding basic and supporting facilities such as toilets, prayer rooms, rest areas, and pedestrian paths. cleanlinessAiimproving hygiene management and public awareness. functionalityAi ensuring facilities meet diverse visitor needs, including accessibility and digital features. physical conditionAimaintaining infrastructure using high-quality, eco-friendly materials. Website: http://journalfeb. id/index. php/almana/article/view /2863 Almana : Jurnal Manajemen dan Bisnis p-ISSN: 2579-4892 e-ISSN: 2655-8327 These findings align with the theories of Kurniawan & Soliha . Rezeky . , and Utama . , which emphasize that tourism facilities play a vital role in ensuring comfort and supporting tourism activities. Continuous evaluation and targeted improvements are therefore essential to enhance visitor satisfaction and destination Customer Value Customer value in South West JavaAos coastal tourist destinations is generally perceived as Aufairly good,Ay with an average score of 3. 29 (SD = 1. This indicates moderately positive visitor experiences, though improvements are neededAiparticularly in service quality and facilitiesAito boost satisfaction. The comfort dimension shows the strongest contribution to customer value, underscoring the importance of convenience and In contrast, efficiency scores lowest, especially regarding responsiveness and time-saving services. To address this, destination managers are encouraged to adopt digital solutions such as online ticketing, mobile apps, and quick-response systems, supported by trained personnel, clear signage, and reliable assistance services to minimize delays and improve comfort. Additionally, enhancing functional benefits requires cleaner amenities, accessible infrastructure, and integrated digital services. Emotional value can be raised through aesthetic environments and welcoming service, while social value can be fostered by creating interactive public spaces. Efficiency improvements should prioritize responsive digital systems and accessible information. These findings align with the theories of Parasuraman . Engel et al. n Firmansyah, 2. , and Tjiptono . , reaffirming that customer valueAiencompassing functional, emotional, social, efficiency, and comfort aspectsAiis critical to the competitiveness and success of tourism destinations. SEM analysis using Lisrel shows that attractions, accessibility, and facilities significantly influence customer value in South West JavaAos tourist destinations, explaining 9% of the variance. Attractions have the greatest impact . 7%), followed by accessibility . 5%)Ainotably ease of information . oading factor 0. Aiand facilities . 2%). Sustainable attractions, easy access to digital information, and quality facilities are key to enhancing tourist satisfaction and value. This study not only corroborates previous findings but also offers novelty by simultaneously testing the influence of all three variables. Strategies to enhance customer value should focus on developing sustainable attractions, providing easily accessible digital information, and improving the quality of destination facilities and infrastructure. CONCLUSION The results of this study indicate that attractiveness, accessibility, and facilities have a positive and significant influence on customer value at tourist destinations, with attractiveness making the most substantial contribution. Overall, customer value is perceived to be in the Aufairly goodAy category, with the comfort dimension contributing the most, while efficiency remains relatively low. Nevertheless, this study has limitations in terms of the number of variables examined, which prevents it from providing a comprehensive understanding of other potential factors influencing customer value and tourist loyalty. Additionally, the broad scope of the population may obscure the specific contextual characteristics of each destination. The analysis regarding the underlying causes of low efficiency and the weak appeal of cultural and infrastructural aspects is still limited, and the proposed strategies for strengthening promotion and destination image lack detailed implementation plans. Therefore, future research is recommended to incorporate additional relevant variables, focus on more specific and targeted populations to ensure more representative findings, and include causal factor analysis supported by stronger empirical evidence. Such efforts are expected to provide more comprehensive insights and Analyzing the Impact of Attractions. Accessibility, and Facilities on Customer Value in Tourism Destinations Mardalena Zebua*1. Umi Narimawati2. Undang Juju1 Almana : Jurnal Manajemen dan Bisnis Volume 9 No. 2/ August 2025: 282-295 formulate effective strategies for enhancing customer value and improving the competitiveness of tourist destinations in a sustainable manner. REFERENCES