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Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs Goca, I Gusti Putu Agung Widya; Sudiyani, Ni Nyoman; Herlambang, Putu Gede Denny; Wati, Luh Ayu Susila; Argiatna, Khoirunnisa Etta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5406

Abstract

Purpose: This study aims to develop a model that links the local wisdom values of Panca Budhi Indriya with innovation capability to improve the competitive advantage of tourism SMEs in Bali. This study focuses on how cultural values foster innovation and strengthen market positioning. Methodology/approach: The study will be conducted in three districts/cities in Bali, involving 150 tourism SMEs in the culinary, handicraft, and local accommodation sectors. A quantitative approach with an explanatory survey design was used. Data will be collected through questionnaires developed from the literature and validated by experts. Structural Equation Modeling (SEM) with SmartPLS or AMOS will be applied to test relationships and mediation effects. Results/findings: The expected results are as follows: (1) local wisdom values have a significant positive effect on innovation capability; (2) innovation capability enhances competitive advantage; and (3) innovation capability mediates the relationship between local wisdom and competitive advantage. This study generates a tested conceptual model of culture-based SME competitiveness. Conclusions: Panca Budhi Indriya, as part of Balinese cultural heritage, represents not only tradition but also a strategic resource that strengthens competitiveness when integrated with innovative capability. Limitations: The study is limited to SMEs in the tourism sector in Bali and relies on self-reported data, which may contain biases. Contributions: This study enriches the Resource-Based View (RBV) theory from a cultural perspective and provides practical guidance for SMEs, policymakers, and tourism programs to integrate cultural values into innovation strategies.
The Influence of Soft Skills, Work Environment, and Job Satisfaction on the Performance of Contract Employees at the Department of Culture, Gianyar Regency Oktafiani, Dewa Ayu Cahya; Herlambang, Putu Gede Denny; Pratama, Octavianus Sumardana
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to investigate the significant simultaneous and regional  effects of soft skills, working conditions, and job satisfaction on the performance of  contractors in the Cultural Office of Gianyar Regency. Saturated sampling was used to  collect a sample of 115 contractors. Data sources included both primary and secondary  sources, with both quantitative and qualitative characteristics. Data collection methods  included surveillance, questions and answers, questionnaires, and sampling surveys.  Data analysis used multiple linear regression. The results showed that soft skills, working  conditions, and job satisfaction had a significant simultaneous and partial effect on the  performance of contractors in the Cultural Office of Gianyar Regency.
Co-Authors Ade Febriyanti, Ni Luh Ade Maharini Adiandari Adi Suwandana, I Made Agus Suarjaya Amrita, Nyoman Dwika Ayu Anak Agung Istri Agung Ovy Dwijayanthi Argiatna, Khoirunnisa Etta Astari, Ni Wayan Astariani, Ni Kadek Bagus Arya Wijaya Bagus Wirya Gupta, I Gusti Darmayani, Ni Luh Ika Desak Nyoman Rinawati Dewa Gede Putra Sedana Dewi, Anak Agung Istri Paramita Edi, I Made Dwi Purnama Geriadi, Made Ayu Desy I Dewa Agung Ayu Eka Idayanti1 I Dewa Ayu Alit Juliantar I Gusti Agung Prabandari Tri Putri I Gusti Bagus Rai Utama I Gusti Bagus Wirya Gupta I Gusti Putu Agung Widya Goca I Kadek Sara Mandiyasa I Komang Sumerta I Komang Sumerta I Made Adi Suwandana I Made Kartika I Made Kartika I Made Kartika I Made Sumada I Nyoman Suargita Jaya Pramono Juliantar, I Dewa Ayu Alit Juliantari, I Dewa Ayu Alit Juni Antari, Anak Agung Ayu Kadek Mega Dwiyanti Kusuma, Ida Bagus Krishna Duta Luh Komang Restu Cahyani Mahyuni, Ni Wayan Nanik Manusuari, Ni Luh Putu Dyah Mastrini , Ni Luh Putu Sri Ni Kadek Dewita Anggarini Ni Kadek Ratih Sukma Dewi Ni Ketut Indri Dharma Putri Ni Ketut Sukanti Ni Luh Dewi Yanti Ni Luh Gede Indrawati Ni Luh Putu Sri Mastrini Ni Nyoman Sudiyami Ni Putu Krisna Dewi Ni Putu Tirka Widanti Ni Wayan Astari Ni Wayan Nanik Mahyuni Nyoman Dwika Ayu Amrita Nyoman Dwika Ayu Amrita Oktafiani, Dewa Ayu Cahya Panditha, Made Gede Wahyu Pratama, Octavianus Sumardana Purwantoro, Bambang Putra, A A Gede Willy Kencana Putu Eka Trisna Dewi Rahayu, Ni Komang Vina Sang Ayu Putu Nindia Antika Santosa, I Made Sedana, Dewa Gede Putra Sedana, I Dewa Gede Putra Sri Sulandari Suarjaya, Agus Sudiayani, Ni Nyoman Sudiyani, Ni Nyoman Sulendri, Ni Made Sumada, I Made Sumartana, I Made Suwandana, I Made Adi Tjokorda Gde Agung Wijaya K.S Tjokorda Gde Agung Wijaya Kesuma Suryawan UDAYANI, NI PUTU DIAN PRATIWI Vera Nindia Putri, Cokorda Istri Agung Wati, Luh Ayu Susila Wayan Pradia Anggi Wardani Wijaya, Bagus Arya Yudistira Adnyana Yudistira Adnyana, Yudistira