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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Abdidas Jurnal Anala Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Bisnis Hospitaliti Journal of Tourism Economics and Policy Journal Transformation of Mandalika Jurnal Sutramas Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Journal of Sustainable Business and Management Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Akuntansi Manado (JAIM) Journal of Business on Hospitality and Tourism Community Services: Sustainability Development Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Putu Ayu Sita Laksmi
Universitas Warmadewa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Sustainable Development Goals (SDGs), Tourism, and Sustainability in Bali LAKSMI, Putu Ayu Sita; SAPUTRA, Komang Adi Kurniawan
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1514

Abstract

This study examines the implementation of Sustainable Development Goals (SDGs) in Bali’s tourism sector, analyzing the intersection of economic growth, environmental conservation, and cultural preservation. Through a mixed-methods approach combining surveys (300 respondents), stakeholder interviews (20 participants), and case studies (Nusa Penida and Ubud), the research identifies critical gaps in SDG awareness and sustainable practices. Findings reveal that while 68% of hotel managers demonstrate high SDG awareness, only 22% of respondents show strong knowledge of marine conservation (SDG 14). Sustainable practices exhibit partial adoption, with energy efficiency (42%) outperforming water conservation (29%) due to clearer economic incentives. Qualitative data highlights systemic challenges, including weak policy enforcement, cultural commodification, and power imbalances in multi-stakeholder collaboration. The study proposes a four-tier SDG integration framework, emphasizing: (1) strengthened government enforcement, (2) industry-wide certification standards, (3) community-led cultural guardianship, and (4) tourist education programs. Comparative analysis with Phuket and Boracay underscores Bali’s need for greater grassroots engagement, as only 28% of local businesses currently participate in sustainability initiatives—below Boracay’s 37%. Post-pandemic recovery trends further reveal a tension between mass tourism resurgence and opportunities for regenerative tourism models. These findings contribute to sustainable tourism literature by mapping Bali’s unique challenges onto global SDG targets. The research advocates for policy reforms that prioritize monitoring systems, economic incentives for green businesses, and cultural safeguarding measures. By addressing these gaps, Bali can transition from a mass tourism paradigm to a balanced model that aligns economic resilience with ecological and socio-cultural sustainability, offering lessons for island destinations globally.
Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SANCAYA, I Wayan Werasmana; PRAMAISWARI, Made Adinda Anugrah Deva; PRATIKA, I Gede Candra Adi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1545

Abstract

This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics.
The Role of Job Satisfaction in Mediating the Influence of Motivation and Competence on Employee Performance at PT. Sriti Sakti Abadi in Denpasar DIANINGSIH, Ni Wayan Yunita; SUGIATI , Gusti Ayu; LAKSMI, Putu Ayu Sita
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 5 (2025): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i5.1474

Abstract

As a partner of PT. PLN (Persero), especially in the PLN Bali Distribution Unit, PT. Sriti Sakti Abadi is required always to provide maximum performance in electricity services. Human resources are the main asset in achieving this performance. This study aims to analyze work motivation and work competence on employee satisfaction and performance. Data were collected through a survey of 53 employees who were sampled in the study. The results of data collection were processed using Partial Least Squares Structural Equation Modeling. The results of the survey indicate that motivation has no significant effect on employee performance, motivation has a positive and significant effect on employee job satisfaction, competence has a positive and significant effect on employee performance, competence has a positive and significant effect on employee job satisfaction, job satisfaction has a positive and significant effect on employee performance, job satisfaction is unable to mediate the effect of motivation on employee performance, job satisfaction is unable to mediate the effect of competence on employee performance.
Synergy of Physical, Mental, Financial, and Environmental Health in Support of Sustainable Development Goals (SDGS) PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1666

Abstract

The 2025 Community Service Program – Community Empowerment by Warmadewa University Students (KKN-PMM) in Belantih Village, Kintamani District, Bangli Regency, was held for one month with the theme "Synergy of Physical, Mental, Financial, and Environmental Health in Supporting the Sustainable Development Goals (SDGs)." Involving 25 students from various disciplines, this program was designed to address multidimensional problems identified through village situation analysis, including low mental health literacy, suboptimal waste management, limited diversification of locally based economic products (coffee and oranges), low financial literacy, and challenges in basic education (reading, writing, and arithmetic). Implementation methods included direct education, participatory training, ongoing mentoring, and cooperation activities. The program results showed a significant increase in community understanding of mental health, the application of the 3R principle (Reduce, Reuse, Recycle), innovative product processing skills (coffee cake and orange wine), the ability to manage household finances, and children's learning progress. This program directly contributes to the achievement of several SDGs, such as SDG 3 (Health and Well-Being), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 13 (Addressing Climate Change). The program's success is supported by close collaboration between students, village officials, educational institutions, and the community. This article concludes that a holistic and locally based approach is key to successful community empowerment. It is recommended that the village government and universities continue their partnership to ensure the program's sustainability.
The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Bank BPD Bali PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1667

Abstract

This study aims to analyze the influence of service quality and customer satisfaction on customer loyalty at Bank BPD Bali. This study uses a quantitative approach with a survey method by distributing questionnaires to 150 active customer respondents of Bank BPD Bali. The data analysis technique used is multiple linear regression with the help of the SPSS program version 25. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as customer satisfaction has a positive and significant effect on customer loyalty. In addition, the results of the F test indicate that service quality and customer satisfaction simultaneously have a significant effect on customer loyalty. The coefficient of determination (R²) value of 0.486 indicates that 48.6% of the variation in customer loyalty can be explained by service quality and customer satisfaction, while other factors outside the research model influence the rest. This finding emphasizes the importance of improving service quality and customer satisfaction as a primary strategy in building long-term customer loyalty at Bank BPD Bali.
Kemandirian dengan alam : Pengembangan Ekowisata Subak sebagai Upaya Pemberdayaan Masyarakat Lokal di Desa Siangan, Kecamatan Gianyar, Kabupaten Gianyar Laksmi, Putu Ayu Sita; Putra, Yogiswara Darma; Sara, I Made; Setena, I Made; Putra, I Komang; Jamaludin, Mohd Raziff
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 9 No. 2 (2023): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v9i2.118-123

Abstract

The research endeavors to explore the potential of Subak ecotourism as a catalyst for community empowerment and sustainable development within Siangan Village. The research methodology adopts a comprehensive approach, delving into the Subak system, a traditional agricultural water management system, and its synergy with ecotourism activities. Data collection methods encompass interviews, surveys, and observations, strategically applied to amass insights into the current status of ecotourism development and its ramifications on the local community. The study's findings underscore the substantial role of Subak ecotourism in fostering community empowerment. Through the promotion of sustainable practices, preservation of cultural heritage, and active community engagement in ecotourism endeavors, the initiative aims to elevate the economic, social, and environmental well-being of Siangan Village's residents. Furthermore, it seeks to instill a sense of pride and ownership within the local community, subsequently stimulating increased community involvement and empowerment. The research also delves into the potential challenges and opportunities that may manifest during the implementation of the Subak ecotourism project. The results emphasize the necessity of collaborative efforts among diverse stakeholders, including local governmental bodies, community members, and tourism organizations, to guarantee the success and enduring sustainability of the undertaking. Anticipated outcomes of this study are expected to augment the existing knowledge base on community-centered ecotourism development, particularly in the context of Subak systems. These findings are poised to provide valuable guidance to policymakers, researchers, and practitioners in formulating strategies for the sustainable advancement of ecotourism that effectively empowers local communities while safeguarding natural and cultural heritage. In conclusion, this research contributes to the growing body of literature on community-based ecotourism by providing insights into the unique dynamics and potential of Subak ecotourism in Siangan Village. By embracing sustainable practices and preserving cultural heritage, this initiative holds promise as a model for empowering communities while ensuring the preservation of their natural and cultural treasures.
Implementation of Circular Economy Concepts Through Eco-Enzyme Production in the Management of Food Left Waste in Mambal Village PURNAMAWATI, Ida Ayu Putu Santi; LAKSMI, Putu Ayu Sita; SURIANI, Ni Nyoman
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.993

Abstract

The waste problem is a severe issue in Indonesia, including on the island of Bali, which is famous for its natural beauty. MambalVillage in Badung Regency is the focus of the  Real Work Lecture-Community Empowerment by Students (KKN-PMM) program from Warmadewa University. In this program, students attempt to overcome the problem of food waste by introducing the concept of a circulareconomy  through  the  production  of  eco-enzymes.  Eco-enzymes  can  be  made from  organic  waste,  especially  food  waste.  Its  use  follows  circular  economy principles by converting  waste  into value-added resources. Through a series  of activities, including collecting raw materials, holding demonstrations on making eco-enzymes,   the   KKN-PMM program succeeded in providing a practical solution to the food waste problem in Mambal Village. Active community participation, Apart from that, this  program  also  integrates  various  fields  of  science,  such  as  law,  health, engineering,   administration   and   economics,   to   improve   prosperity   and sustainability at the local level. Thus, the KKN-PMM program in Mambal Village is  a  concrete  example  of  applyingthe  circular  economy  concept  to  overcoming environmental problems. Through collaboration between students and the local community, this program provides practical benefits and creates harmonious and mutually  beneficial  relationships.  The  hope  is  that  thiseffort  can  inspire  other regions  to  face  similar  challenges  in  waste  management,  which  is  in  line  with circular   economy   principles   that   minimize   waste   and   maximize   resource utilization.
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Kurniawan Saputra, Komang Adi; Putri, Putu Yudha Asteria; Laksmi, Putu Ayu Sita
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8979

Abstract

The aim of this research is to analyze the content of the curriculum and the messages conveyed by students in order to adapt the integrated curriculum for sustainability accounting courses. The research method used is content analysis which uses information from key informants as research data. In addition, a survey was conducted on sixty students taking social and environmental accounting courses. The sampling technique was carried out using simple random sampling. The results of the research are that sustainability accounting is considered important to be implemented in the accounting education curriculum at bachelor's and master's levels.  Students are interested in sustainability accounting because it is a new paradigm in the field of accounting which focuses on social and environmental transactions. The main contribution of the research is aimed at improving the accounting study program curriculum to adopt sustainability accounting as a separate course following the development of the accounting profession.
Assessing the Drivers of Enterprise Performance in Developing Countries: The Influence of Entrepreneurial Skills, Market Orientation, and Networking Laksmi, Putu Ayu Sita
JUSTBEST Journal of Sustainable Business and Management Vol. 4 No. 1 (2024): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/justbest.4.1.34-43

Abstract

This study aims to analyze the influence of entrepreneurial skills, market orientation, sales orientation, and networks on the performance of MSMEs in Gianyar Regency, Bali, using a quantitative approach. The main problem faced by MSMEs in developing countries, including Indonesia, is the low performance of companies influenced by the lack of entrepreneurial skills, limited market orientation, and suboptimal network management. The method used in this study is multiple regression analysis with data obtained from 126 MSME owners through a questionnaire measuring four independent variables and one dependent variable, namely company performance. The results of the study indicate that entrepreneurial skills and market orientation have a significant influence on MSME performance, with coefficient values of 0.45 and 0.32 respectively, indicating that both have a strong positive impact on company performance. In addition, sales orientation also has a significant effect, although with a smaller effect. Networks have a lower effect on company performance. This study provides recommendations for MSME owners to improve their entrepreneurial skills and market orientation in order to improve their company's competitiveness and performance in an increasingly competitive market.
The Role of Work Motivation as a Mediator in the Influence of Communication and Workload on Employee Performance at Warmadewa University SARI, Ni Wayan Diah Kartika; DHARMANEGARA, I. B. Agung; LAKSMI, Putu Ayu Sita
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.1022

Abstract

The objective of this study is to ascertain the function of work motivation as an intermediary in the impact of communication and workload on employee performance at Warmadewa University. The research at Warmadewa University focuses on the relationship between communication and workload as independent variables, work motivation as a mediating component, and employee performance as the dependent variable. This study used Partial Least Square analysis to ascertain the function of work motivation as a mediator in the impact of communication and workload on employee performance at Warmadewa University. The survey included a total of 248 regular staff that were employed at Warmadewa University, Bali. The research employed the proportionate stratified random sampling approach, with a total of 153 samples. This study utilizes primary data, which was gathered by the distribution of questionnaires to the whole research sample. The research findings indicate that there is a positive and statistically significant correlation between communication and employee performance at Warmadewa University. The workload has a detrimental and statistically significant impact on employee performance at Warmadewa University. The relationship between communication and job motivation of employees at Warmadewa University is both favorable and substantial. The workload has a detrimental and substantial impact on the work motivation of employees at Warmadewa University. Work motivation positively and significantly impacts employee performance at Warmadewa University. Work motivation acts as a mediator between communication and employee performance at Warmadewa University. Similarly, work motivation also acts as a mediator between workload and employee performance at Warmadewa University.
Co-Authors AGASTIRA, Gusti Ngurah Danan AMERTHA, Sahya Anak Agung Istri Krisna Gangga Dewi Ari Surya Darmawan Artha Aryasa, I Putu Gde Chandra Ayu Aryista Dewi BAKAR, Mohd Azlan Bin Abu Bareto, Carlos Afonso Citra, Dewi Dearestu Putty N Dewa Putu Yudi Pardita DEWI, Gusti Ayu Agung Istri Sari DHARMANEGARA, I. B. Agung Dharmawan, Nyoman Ari Surya DIANINGSIH, Ni Wayan Yunita Dwi Novigga Artha Pande Putu Ekajayanti, L.G.P Sri Evi Triandini FERAYANTI, Kadek Dewi FRANZA, Ni Putu sinria G Oka Baskara JW Gede Sanjaya Adi Putra Gede Suardana I Gde Wedana Arjawa I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Sara I Made Setena I Made Suniastha Amerta I Wayan Gde Yogiswara Darma Putra I Wayan Werasmana Sancaya JAMALUDDIN, Mohd Raziff Bin Jamaludin, Mohd Raziff JANUARIANTA, Januarianta Jayawarsa, A.A. Ketut JULIANTARA, I Wayan Juliantara Komang Adi Kurniawan Saputra Komang Adi Kurniawan Saputra KRISNA, Ary KUSUMA, A.A Made Indra Wijaya Made Pulawan Made Pulawan, I Mohd Raziff Jamaludin Ni Luh Putu Indiani Ni Made Rustini, Ni Made Ni Made Wahyuni Ni Nengah Ganawati Ni Putu Ratih Pradnyaswari Ni Putu Ratih Pradnyaswari Anasta Putri Ni Wayan Kasni Noordin, Noorliza MD. Pande Putu Dwi Novigga Pande Putu Dwi Novigga Artha Pardita, Dewa Putu Yudi Pasupati, Bayu PRAMAISWARI, Made Adinda Anugrah Deva Pramana, Made Surya PRATIKA, I Gede Candra Adi Puji Purwatiningsih, Aris PURNAMAWATI, Ida Ayu Putu Santi PUTRA, I Ketut Johny Pramananda Putra, I Putu Iwan Pramana Putra, Yogiswara Darma Putu Yudha Asteria Putri RASHID, Wan Edura Wan Rosa Ristawati SAIHANI, Shamsul Bahrin SARI, Ni Wayan Diah Kartika Selamet, I Ketut Setena, I Made Setini, Made SUGIATI , Gusti Ayu Sukmasari Triana Gita Putri Suparto Wijoyo Suriani, Ni Nyoman SURLIMNA, Ni kadek Linda Surlimna WIWEKA, Darma Yanti, Deva Yogiarta, I Made