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All Journal Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Environmental, Sustainability, and Social Science Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Journal of Business on Hospitality and Tourism
Nida, Desak Rurik Pradnya Paramitha
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria; Nida, Desak Rurik Pradnya Paramitha
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.1553

Abstract

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Abstract

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
Co-Authors Arianto, Dodik Dwikiarta, I Made Sastra Edwindra, Riza Eni Indriani I Gusti Ayu Nyoman Budiasih I Wayan Chandra Adyatma Ida Ayu Ratih Manuari LEDA, Thereza Gradeno Ni Ketut Rasmini Prabawa, I Nyoman Angga Sastri, Ida I Dewa Ayu Mas Manik Wiraharja, I Putu Gede Satria Yoga, I Gusti Agung Prama