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Green Accounting Practice Model for Tourism Villages in Support of Sustainable Tourism in Bali Astawa, I Putu; Arya Astawa, I Nyoman Gede; Ardina, Cening; Novandra Asta, Ngr. Putu Raka
Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Vol. 7 No. 1 (2025): February-Juli
Publisher : Politeknik Pariwisata Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.344

Tourism is currently in the spotlight because the massive use of natural resources is rumored to damage the order of life in the future. Various efforts are made for tourism business actors to maintain sustainability so that this nature remains sustainable. Information on sustainability activities is very important to be known by all parties to legitimize the implementation of sustainability. This research provides information on the implementation of sustainability practices in tourist villages with the main objective of designing a financial transaction model based on green accounting practices that have not been widely practiced in a tourist destination in the village. A qualitative approach was used to dig deeper into the data from five informants of tourist village managers who have implemented sustainability. The results of the study explain that transactions related to the environment are recorded, recognition of costs incurred, measurement, recording to accounts, then presented and detailed disclosure of environmental costs. In addition, it was found that environmental prevention costs, environmental detection costs and internal failure costs in strengthening sustainable tourism. The results of the study contribute to accounting science in revealing an environmental cost aimed at supporting sustainable tourism. This condition is a new way of maintaining sustainability oriented on financial transactions. This research can be developed quantitatively in strengthening the green accounting model associated with sustainable tourism.

Pengembangan Agrowisata Berbasis Nilai Sosial Budaya dan Potensi Alam di Desa Sidetapa Baliaga, Buleleng, Bali Darmawan, Komang Krishna; Astawa, I Putu; Budarma, I Ketut
Journal of Social Service and Empowerment Vol. 1 No. 1 (2024): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v1i1.413

Penelitian ini bertujuan untuk mengembangkan agrowisata berbasis nilai sosial budaya di Desa Sidetapa Baliaga, Kabupaten Buleleng. Tujuan utamanya adalah untuk meningkatkan kesejahteraan masyarakat desa dengan memanfaatkan potensi lokal dan melestarikan budaya tradisional. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dengan tokoh masyarakat dan pelaku wisata, yang melibatkan observasi dan studi dokumen. Teknik analisis data yang digunakan adalah analisis kualitatif dengan penyajian data deskriptif. Hasil penelitian menunjukkan bahwa Desa Sidetapa Baliaga memiliki potensi agrowisata yang tinggi, terutama pada sektor pertanian, di mana terdapat berbagai komoditas buah lokal, seperti bambu dan kerajinan berbahan dasar bambu. Selain itu, budaya dan tradisi desa, seperti tari gendering sang Hyang dan upacara adat, menjadi daya tarik tersendiri dan tidak luput dari dukungan UMKM setempat, yang mendukung inovasi produk unggulan desa seperti brem buah dan gula batu. Pengembangan agrowisata berbasis kearifan lokal dapat meningkatkan perekonomian masyarakat dan memperkuat identitas budaya desa. Penelitian ini memberikan kontribusi penting bagi pengembangan pariwisata berkelanjutan di Baliaga Sidetapa. Penerapan agrowisata berbasis kearifan lokal tidak hanya meningkatkan pendapatan masyarakat tetapi juga melestarikan budaya dan lingkungan. Hasil penelitian ini dapat menjadi model untuk mengembangkan desa wisata lainnya di Indonesia.

Blockchain for Social Trust: Rebuilding Transparency in Public Sector Transactions through DLT Astawa, I Putu; Prasetio, Rachmat; Lim, Sofia
Journal of Social Science Utilizing Technology Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v3i2.2290

Background. The erosion of public trust in government institutions has become a critical global concern, driven largely by persistent issues of corruption, inefficiency, and opaque administrative processes. Amid this trust deficit, blockchain technology—especially Distributed Ledger Technology (DLT)—has emerged as a promising tool to rebuild transparency, accountability, and citizen engagement in the public sector. Purpose. This study aims to examine how blockchain can be strategically implemented to restore social trust by enhancing transparency in public sector transactions. Method. This study uses a qualitative method supported by several case studies, this study analyzes the initiative of real world blockchain adoption in countries such as Estonia, the United Arab Emirates, and Indonesia. Data was collected through analysis of policy documents, expert interviews, and comparative evaluation of the DLT -based public administration framework. Results. The findings indicate that blockchain’s immutable and decentralized architecture significantly mitigates information asymmetry, reduces opportunities for fraud, and enables real-time auditing of government activities. Moreover, smart contract integration allows for automatic enforcement of public service agreements, further reinforcing institutional integrity. However, the study also highlights critical challenges such as legal uncertainties, technological literacy gaps, and resistance to institutional change that may hinder effective implementation. Conclusion. In conclusion, while blockchain is not a panacea for all governance issues, it presents a powerful foundation for restoring social trust when embedded within a broader ecosystem of legal reform, digital literacy, and civic participation. This research contributes to the growing discourse on digital governance by offering a conceptual and empirical basis for blockchain-enabled transparency in the public sector.

Blockchain for Social Trust: Rebuilding Transparency in Public Sector Transactions through DLT Astawa, I Putu; Prasetio, Rachmat; Lim, Sofia
Journal of Social Science Utilizing Technology Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v3i2.2290

Background. The erosion of public trust in government institutions has become a critical global concern, driven largely by persistent issues of corruption, inefficiency, and opaque administrative processes. Amid this trust deficit, blockchain technology—especially Distributed Ledger Technology (DLT)—has emerged as a promising tool to rebuild transparency, accountability, and citizen engagement in the public sector. Purpose. This study aims to examine how blockchain can be strategically implemented to restore social trust by enhancing transparency in public sector transactions. Method. This study uses a qualitative method supported by several case studies, this study analyzes the initiative of real world blockchain adoption in countries such as Estonia, the United Arab Emirates, and Indonesia. Data was collected through analysis of policy documents, expert interviews, and comparative evaluation of the DLT -based public administration framework. Results. The findings indicate that blockchain’s immutable and decentralized architecture significantly mitigates information asymmetry, reduces opportunities for fraud, and enables real-time auditing of government activities. Moreover, smart contract integration allows for automatic enforcement of public service agreements, further reinforcing institutional integrity. However, the study also highlights critical challenges such as legal uncertainties, technological literacy gaps, and resistance to institutional change that may hinder effective implementation. Conclusion. In conclusion, while blockchain is not a panacea for all governance issues, it presents a powerful foundation for restoring social trust when embedded within a broader ecosystem of legal reform, digital literacy, and civic participation. This research contributes to the growing discourse on digital governance by offering a conceptual and empirical basis for blockchain-enabled transparency in the public sector.

The Impact of Local Culture on Financial Performance in Property Firms in Bali Astawa, I Putu; Sudika, Putu
APMBA (Asia Pacific Management and Business Application) Vol. 3 No. 2 (2014)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2014.003.02.3

The research studies local culture reflected through pray, hard work, honesty, tatwamasi and gotong royong influencing property sales and company assets. Fifty companies are qualified as sample of sixty one property companies actively operated in 2013. Data is collected through questionnaire having tested for its reliability and validity before distributed to those fifty companies. The collected data is analyzed with multipleÂ regression. Result shows that hard work, honesty, tatwamasi and gotong royong culture that well implemented are able to improve property sale and assets ownership. Result of the study has implication that in order to improve financial performance, local culture should be included as variable in performance measurement. Result of the study gives contribution to Scheinâ€™s organizational culture (2004) that colored with local culture; therefore, values believed in an organization are able to improve performance.

The Impact of Harmonious Culture and Entrepreneurship Training on Loan Repayment Performance at Microfinance in Indonesia Astawa, I Putu
APMBA (Asia Pacific Management and Business Application) Vol. 6 No. 3 (2018)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2018.006.03.2

Studies on topic such as loan repayment at microfinance institutions are increasingly interesting due to the slumped current global economic condition and the many occurrences of bad debts. Various ways found by the researchers to increase loan repayment. Those ways are, for example, monitoring, mentoring, training, and economic approach. The research is different to previous research in terms of approach used, which is by linking harmonious culture to the loan repayment rate. The research aims to analyze the relationship between entrepreneurship training and harmonious culture in the effort to increase loan repayment of companies (debtors). 358 qualified debtors are used in the research. Data on the loan repayment rate in 2012 is used as a base for evaluation and reevaluated in 2017 in the same sample. In addition, an assessment on the perception of debtors toward the entrepreneurship training and the implementation of harmonious culture by microfinance institutions is conducted through questionnaire distribution. Data collected is analyzed using regression analysis. The result of regression analysis indicates that entrepreneurship training in form of the ability to develop business, entrepreneurship skill, and marketing skill has no relationship with loan repayment rate. Assistance program in form of cost in increasing faith to God through ceremonies at the companies give new spirit to achieve optimism in business progress since debtors believe that there are other forces in addition to human efforts that could change the business achievement. Cultural activities in maintaining harmonious relationship with others and natural environment gives positive impact on the increase in loan repayment. Harmonious culture implemented by the debtors linked to business activities in form of loan repayment is something new. The research result gives suggestion on human capital theory that harmonious culture is an attribute in determining oneâ€™s performance.

Pendirian Usaha Spa di Sadara Resort sebagai Upaya Optimalisasi Pendapatan Hotel Sulistiyaningsih; Astawa, I Putu; Sutama, Ketut
JURNAL BISNIS HOSPITALITI Vol 14 No 2 (2025): Jurnal Bisnis Hospitaliti
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat, Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jbh.v14i2.2177

This thesis project aims to determine the most suitable model for spa development within a hospitality context. It also discusses the implementation process required to establish the spa effectively according to the chosen model. Furthermore, the thesis project analyses whether the direct establishment and management of the spa by Sadara Resort can contribute to increasing the hotel's overall revenue, thereby supporting its long-term financial sustainability and service quality improvement. This thesis project adopts the Planning, Organizing, Actuating, and Controlling (POAC) framework. It uses qualitative data, including primary data from interviews with Sadara Resort’s management and secondary data from guest reviews on facilities and services. The data analysis technique is qualitative analysis, consisting of data collection, data reduction, data display, and conclusion drawing. The establishment of a spa at Sadara Resort aligns with the implementation of the POAC (Planning, Organizing, Actuating, and Controlling) model. Through careful planning and independent management, the spa business has effectively increased revenue and made a significant contribution to the hotel’s overall income. This demonstrates the financial advantages of integrating wellness services into the resort’s core operations. Independently managing a business, rather than outsourcing it to third parties, can lead to higher revenue generation by retaining full control over operations and profits. This approach requires the ability to identify current market trends, opportunities, and customer needs. Understanding these elements is essential for detecting business gaps. Once identified, a comprehensive analysis must assess their financial and operational impact. If results are favorable, business enhancement or development plans should be prepared accordingly.

The Circular Economy Model for Electronic Waste (E-Waste) Management in Indonesia: A Review of Policies and Best Practices Astawa, I Putu; Tan, Ethan; Tan, Marcus
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 6 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i6.2815

Background. Electronic waste (e-waste) has become one of the fastest-growing waste streams in Indonesia as rapid digitalization, increased consumer demand for electronic devices, and limited recycling infrastructure create significant environmental and public health challenges. Current disposal patterns—dominated by informal collection, open burning, and landfilling—pose risks related to soil contamination, toxic emissions, and exposure to hazardous substances such as lead, cadmium, and mercury. Purpose. This study aims to review national policies, regulatory frameworks, and best practices related to e-waste management in Indonesia through the conceptual lens of the circular economy. Method. The research employs a qualitative literature review design, synthesizing scholarly articles, government documents, international reports, and case-based analyses of e-waste management initiatives. Comparative analysis is used to identify gaps between policy intentions and implementation outcomes while highlighting successful practices at both national and regional levels. Results. Results show that CE-based initiatives—such as formal recycling facilities, producer take-back programs, and repair–reuse ecosystems—have begun to emerge but face barriers related to limited institutional capacity, low public awareness, and dominance of the informal sector. Conclusion. The study concludes that strengthening national coordination, scaling up CE-driven business models, and integrating community participation are essential for Indonesia to achieve sustainable e-waste management aligned with circular economy principles.

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