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The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
Digital Marketing Strategy As A Catalyst For SME Growth In The Modern Era Made Setini; I Made Suniastha Amerta; Ni Luh Putu Indiani; Putu Ayu Sita Laksmi; Evi Triandini; Aris Puji Purwatiningsih; Gede Suardana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7888

Abstract

This study aims to explore the influence of digital marketing strategies on the performance of Small and Medium Enterprises (SMEs) in Bali. Through a quantitative approach, this study tests the hypothesis that various digital marketing strategies-including search engine optimisation, content marketing, social media marketing, email marketing, and influencer marketing-significantly predict SME performance. The findings show that the implementation of these strategies contributes to increased sales, market share, and better customer relationships. Although the hypothesis regarding dynamic environment moderation did not show significant effects, the study identified challenges that SMEs face, such as resource limitations and digital literacy deficits. The results recommend that SMEs should utilise digital channels more effectively and conduct data-driven analysis to optimise marketing strategies. This research confirms the importance of digital marketing as a vital tool for the growth and success of SMEs in Bali.
Manajemen Pariwisata Berbasis Lingkungan di Buleleng, Bali: Strategi, Tantangan, dan Integrasi Kearifan Lokal Putu Ayu Sita Laksmi; Bayu Pasupati
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.77-85

Abstract

Buleleng Regency in North Bali emerges as an alternative destination offering a different tourism paradigm from the crowded southern areas of Bali. This article aims to analyze the implementation of environment-based tourism management in Buleleng, focusing on the strategies, challenges, and the role of the local wisdom of Tri Hita Karana. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with key stakeholders, field observations at primary tourist locations, and a review of policy documents. The research findings indicate that Buleleng possesses great natural and cultural potential as a foundation for sustainable tourism. The implementation of environment-based tourism management is realized through various initiatives, including the development of strong Community-Based Tourism (CBT), waste management policies, biodiversity conservation, and the promotion of special interest tourism. The philosophy of Tri Hita Karana serves as an operational guide in creating harmony between tourism activities, environmental sustainability, and the socio-cultural life of the community. However, this implementation faces complex challenges, such as infrastructure development pressure, fluctuations in tourist numbers, budget limitations, and conflicts of interest among stakeholders. This article concludes that the long-term success of Buleleng's tourism heavily depends on the consistency of a collective commitment to prioritize a sustainable approach, strengthen the capacity of the local community, and make local wisdom the core of every decision-making process. The implications of this research provide valuable lessons for similar destinations striving to balance economic growth with ecological and cultural sustainability.
Pendampingan Masyarakat Dalam Pembentukan Desa Pejeng Kaja Menjadi Desa Wisata Dwi Novigga Artha Pande Putu; Pradnyaswari Anasta Putri Ni Putu Ratih; Putu Ayu Sita Laksmi
Jurnal Sutramas Vol. 3 No. 1 (2023): Jurnal Sutramas
Publisher : Fakultas Teknik Universitas Warmadewa

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

Abstract

Desa Pejeng Kaja terletak di Kecamatan Tampaksiring, Kabupaten Gianyar yang memiliki begitu banyak potensi untuk dikembangkan menjadi Desa Wisata. Keterbatasan anggaran yang dan tuntutan dari Permendagri bahwa setiap Desa diharapkan mandiri secara ekonomi maka perlu adanya solusi terkait permasalahan ini, Secara kasat mata potensi di Desa Pejeng Kaja antara lain 9 Subak, beberapa Pura Cagar Budaya dan Lahan Berdagang. Potensi tersebut apabila lebih diobservasi dan dianalisis maka akan didapatkan hasil yang mendetail mengenai kelebihan dan peluang dari setiap potensi yang ada Desa Pejeng Kaja. Pada program kemitraan masyarakat ini kami bekerja sama dengan Pokdarwis (Kelompok Sadar Wisata) di Desa Pejeng Kaja untuk turut bersama-masa menyusun dan pengembangkan desa menjadi Desa Wisata. Pokdarwis di desa ini baru terbentuk dengan SDM yang tidak memiliki background dibidang pembangunan, pariwisata dan ekonomi. Oleh sebab itu kami pihak akademisi akan mendampingi mitra dalam mengobservasi, pengukuran, penyusunan, desain, mengadakan Focus Group Disscusion dan sosialisasi hingga menghasilkan gagasan pengembangan Desa Pejeng Kaja menjadi Desa Wisata. Tahap ini merupakan awal dari pembentukan Desa Wisata dengan prospek pengebangan berkelanjutan. Tidak sebatas pembuatan dokumen analisis dan gambar pengembangan desa, pengabdian ini juga memiliki luaran. Luaran PKM ini berupa Jurnal Pengabdian kepada masyarakat, Publikasi media massa online, HKI, dan dokumen studi kelayakan dan perencanaan.
Program Pengelolaan dan Benchmarking Wisata Alam Berkelanjutan di Desa Taro, Kecamatan Tegallalang, Kabupaten Gianyar Ni Luh Putu Indiani; I Made Sara; Suparto Wijoyo; Rosa Ristawati; Putu Ayu Sita Laksmi; Gede Sanjaya Adi Putra; I Made Aditya Pramartha; Anak Agung Istri Krisna Gangga Dewi; I Komang Putra; I Wayan Gde Yogiswara Darma Putra
Community Service Journal (CSJ) Vol. 5 No. 1 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.5.1.2022.1-7

Abstract

Desa Wisata Taro memiliki daya tarik wisata alam yang asri berupa hutan bambu yang terkonservasi oleh desa, sungai yang bersih serta peternakan lembu putih yang dikelola secara adat dan diternak dengan baik oleh warga desa. Dari hasil observasi, ditemukan beberapa permasalahan yaitu: pengelolaan desa wisata belum optimal, pengurus desa wisata belum mengetahui dasar hukum yang tepat dalam pengelolaan desa wisata, dan permasalahan yang tidak kalah penting adalah kurangnya wawasan pengurus Desa Wisata Taro mengenai metode yang tepat dalam pengelolaan wisata alam berkelanjutan. Solusi yang ditawarkan untuk permasalahan pertama adalah melakukan kegiatan loka karya. Kemudian untuk permasalahan kedua diberikan penyuluhan terkait dasar hukum pengelolaan desa wisata. Solusi permasalahan ketiga adalah benchmarking metode pengelolaan wisata alam berkelanjutan yang diterapkan di Swiss. Secara garis besar metode pelaksanaan kegiatan ini terdiri atas identifikasi masalah, observasi, analisis situasi, seminar/penyuluhan/benchmarking. Keberhasilan kegiatan diukur menggunakan indikator: tercapainya tujuan kegiatan, tercapainya target yang telah direncanakan, dan keberlanjutan program. Tingkat ketercapaian ketiga indikator ini menunjukkan nilai di atas 75% sehingga kegiatan pengabdian ini telah berjalan baik. Sebagai bentuk keberlangsungan proram, promosi Desa Wisata Taro perlu terus dilakukan dan diperbaharui agar meningkatkan daya tariknya, masyarakat Desa Taro perlu mengimplementasikan materi dari penyuluhan dasar hukum pengelolaan desa wisata, dan hasil benchmarking metode pengelolaan sustainable tourism perlu dijadikan referensi oleh pengelola Desa Wisata Taro dalam mengelola dampak pariwisata terhadap lingkungan, sosial, budaya, serta ekonomi untuk masa kini dan masa depan, baik bagi masyarakat lokal maupun wisatawan
Tri Hita Karana as a Basis for Rural Cultural Tourism Marketing Strategy A.A Made Indra Wijaya Kusuma; Putu Ayu Sita Laksmi; Ketut Winda Pratiwi; I Ketut Johny Pramanda Putra; Pande Gde Bagus Naya Primananda
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 3 (2026): International Journal of Multidisciplinary Sciences and Arts, Article July 2026
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i3.7895

Abstract

Culture-oriented tourism plays a vital role in empowering rural economies and safeguarding local wisdom. However, marketing practices in this sector frequently prioritize commercial appeal rather than embodying indigenous cultural values. This study investigates the influence of cultural tourism marketing strategies on rural destination branding, with the Tri Hita Karana (THK) philosophy serving as a mediating variable. Grounded in value-based marketing and cultural sustainability perspectives, this research emphasizes the integration of local wisdom into destination branding as a strategic intangible asset. Data were collected through a structured Likert-scale survey involving 121 tourism stakeholders and community members in Jatiluwih Tourism Village, a UNESCO World Heritage Site in Bali, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that cultural tourism marketing strategies have a significant positive effect on destination branding. Moreover, Tri Hita Karana values significantly mediate this relationship, indicating that marketing strategies aligned with spiritual harmony (Parhyangan), social cohesion (Pawongan), and environmental balance (Palemahan) strengthen destination brand authenticity and credibility. The results contribute theoretically by extending destination marketing and branding literature through the empirical integration of an indigenous philosophical framework into a structural model. Practically, the findings suggest that rural tourism managers and policymakers should embed cultural and spiritual values into marketing communications to enhance sustainable brand identity, visitor trust, and long-term destination resilience. Overall, this study highlights that culturally grounded marketing strategies are essential for developing authentic and sustainable rural tourism destinations in culturally rich regions.
Co-Authors A.A Made Indra Wijaya Kusuma 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 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 Ketut Johny Pramanda Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Pulawan 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 Ketut Winda Pratiwi Komang Adi Kurniawan Saputra KRISNA, Ary KUSUMA, A.A Made Indra Wijaya Made Pulawan, I Mohd Raziff Jamaludin Ni Luh Putu Indiani 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, Ni Wayan 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 Primananda, Pande Gde Bagus Naya 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