Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal Juara: Jurnal Riset Akuntansi Journal of Tourism Economics and Policy
Putu Esa Naranata Dewi
Politeknik Negeri Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences

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Advancing Tourism Through Green Accounting in Culinary Waste Management Bangsal Beach, Sanur Ni Made Ayu Maya Puspita; Ni Made Sintya Surya Dewi; Putu Esa Naranata Dewi
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13421

Abstract

This study aims to evaluate the effect of green accounting implementation on waste management among culinary businesses in the coastal area of Bangsal Beach, Sanur, Denpasar, in supporting green tourism. This study employed a quantitative approach using a survey method. The research sample consisted of 102 respondents selected through purposive sampling from 34 culinary business units. The data were analyzed using simple linear regression. The results show that green accounting has a positive and significant effect on waste management. The Adjusted R² value of 0.738 indicates that green accounting explains 73.8% of the variation in waste management, while the remaining variation is explained by other factors outside the research model. These findings confirm that integrating environmental costs into the accounting system can improve accountability and encourage more sustainable waste management practices. The implications of this study suggest that, for MSMEs, the implementation of environmental accounting through simple ecological cost recording can serve as a managerial instrument to improve operational efficiency and strengthen business legitimacy in ecologically vulnerable tourism areas. This study recommends that business actors and policymakers position green accounting as a strategic approach to coastal environmental preservation.
A Conceptual Framework of Cultural Heritage-Based Tourism Income Generation: Insights from Pura Desa Sukawati, Bali Ni Kadek Muliati; Ni Made Sudarmini; Ni Wayan Sukartini; Putu Esa Naranata Dewi
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.2030

Abstract

Cultural heritage has increasingly been recognized as a strategic asset for sustainable tourism development because it not only preserves cultural identity but also contributes to local economic development. This study aims to develop a conceptual framework that explains the relationship between cultural heritage, heritage-based tourism activities, visitor experiences, tourism income generation, and heritage conservation, using Pura Desa Sukawati in Bali as a contextual illustration. The study employed a qualitative conceptual research design using an integrative literature review. Relevant literature published between 2020 and 2025 was critically synthesized through conceptual content analysis by integrating Heritage Tourism Theory, Community-Based Tourism, the Tourism Multiplier Effect, the Experience Economy, and Sustainable Tourism. The analysis proposes an integrated conceptual framework demonstrating that cultural heritage functions as the foundation of heritage-based tourism activities, which create meaningful visitor experiences and stimulate tourism expenditure. These expenditures generate direct, indirect, and induced economic benefits that enhance community welfare while providing financial support for heritage conservation and long-term destination sustainability. The proposed framework contributes to the heritage tourism literature by integrating cultural, economic, and conservation perspectives into a single analytical model. Practically, the framework provides strategic insights for policymakers, heritage managers, and local communities in designing tourism policies that balance economic development with the preservation of cultural authenticity and sacred heritage values. Future empirical studies are recommended to validate the proposed framework in various cultural heritage destinations.
Co-Authors Ni Kadek Muliati Ni Made Ayu Maya Puspita Ni Made Sintya Surya Dewi Ni Made Sudarmini Ni Wayan Sukartini