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All Journal Jurnal Hortikultura Indonesia (JHI) MEDIA KONSERVASI Jurnal Kajian Bali Jurnal Antropologi: Isu-Isu Sosial budaya MUDRA Jurnal Seni Budaya EKONOMIS : Journal of Economics and Business Jurnal Riset Akuntansi Kontemporer Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Multidisiplin Madani (MUDIMA) Gema Wisata Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah International Journal of Technology and Education Research E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal IPTA (Industri Perjalanan Wisata)

I PUTU SUDANA

Program Studi Industri Perjalanan Wisata, Fakultas Pariwisata, Universitas Udayana

Author-ID : 2950493

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Identifikasi dan Telaah Pemanfaatan Sumber Daya Genetik Buah-buahan Lokal untuk Meningkatkan Integrasi Pertanian dan Pariwisata di Bali I Nyoman Rai; Gede Wijana; I Putu Sudana; I Wayan Wiraatmaja; C. G. A. Semarajaya; Ni Komang Alit Astiari
Jurnal Hortikultura Indonesia Vol. 7 No. 1 (2016): Jurnal Hortikultura Indonesia
Publisher : Indonesian Society for Horticulture / Department of Agronomy and Horticulture

ABSTRACTThe rapid growth of tourism in Bali raises new issues i.e. the decline of the agricultural sector. A model of development of integration of agriculture and tourism is required to avoid further imbalance in the development of tourism and agriculture. The objective of this study was to identify and study utilization of genetic resources of local fruits in order to improve agricultural and tourism integration. The research was conducted from March to December 2015 throughout regencies in Bali, using survey method to identify the species and sub-species of local fruits, its utilization, harvest time, and superior fruits of each regency. Definition of local fruit in this study is all species and sub-species of fruit plant found in Bali, either cultivated or wild. The results showed that there were 41 species with 149 sub-species of local fruits identified. Availability of local fruits was generally still seasonal. The harvest season was dominant from December to March. Fruits were used for local consumption, exports, inter island trade, and material for rituals and culture and for tourism market. Utilization of local fruit for tourism was still limited, i.e for fresh fruit consumption (snake fruit, wani, banana, mango, orange, papaya, water melon, melon and mangosteen), for juice (passion fruit, manggo, melon, water melon, guava, strawberry, wani); raw material for wine (snake fruit, grape), raw material for massage/Spa (lemon, pineapple, avocado, papaya, strawberry, star fruit), and for agrotourism object (strawberry, snake fruit, orange and mangosteen). We suggested that effort was required to increase the utilization of local fruits for tourism activities so that it increased the welfare of the farming community in Bali.Keyword: genetic resources, local fruit, integration, agriculture, tourismABSTRAKPesatnya perkembangan pariwisata di Bali memunculkan masalah baru yaitu semakin terdesaknya sektor pertanian. Untuk menghindari semakin tidak seimbangnya antara sektorpariwisata dan pertanian dikembangkanlah model pembangunan pertanian terintegrasi dengan pariwisata. Penelitian ini bertujuan melakukan identifikasi dan telaah pemanfaatan sumber daya genetik buah-buahan lokal untuk meningkatkan integrasi pertanian dan pariwisata. Penelitian dilakukan dari Maret sampai Desember 2015 di seluruh kabupaten di Bali, menggunakan metode survei untuk mengidentifikasi spesies dan sub-spesies sumber daya genetik buah-buahan lokal, pemanfaatannya, musim panen, dan buah unggulan kabupaten. Batasan buah lokal dalam penelitian ini adalah semua spesies dan sub-spesies buah-buahan yang ada di Bali, baik dibudidayakan atau liar. Hasil penelitian menunjukkan teridentifikasi sebanyak 41 spesies dan 149 sub-spesies buahbuahan lokal. Lokasi tumbuhnya sebagian besar tersebar hampir di seluruh kabupaten/kota di Bali seperti jeruk Bali, salak, pisang, wani, mangga, manggis, durian, jambu biji, dan nangka, tetapi adayang hanya dibudidayakan atau tumbuh pada lokasi spesifik tertentu seperti stroberi, kawista, anggur, leci, dan mundu. Ketersediaan buah umumnya masih bersifat musiman, dengan musim panen dominan dari Desember sampai Maret. Produksi buah-buahan lokal Bali dimanfaatkan untuk konsumsi lokal, komoditas ekspor, perdagangan antar pulau, keperluan ritual adat dan budaya, dan pasar pariwisata. Pemanfaatan untuk pariwisata masih relatif terbatas, meliputi: (1) hasil buah untukkonsumsi segar (fresh fruit) seperti salak, wani, pisang, mangga, jeruk, pepaya, semangka, melon dan manggis; (2) hasil buah untuk bahan juice (markisa, mangga, melon, semangka, stroberi, wani); (3) hasil buah untuk bahan wine (salak, anggur), (4) bagian buah, daun, atau bagian lainnya untuk massage/spa (jeruk lemon, nenas, avokad, pepaya, stroberi, belimbing wuluh); dan (5) kebun buah untuk agrowisata (stroberi, salak, jeruk, dan manggis). Berdasarkan hasil penelitian ini perlu ada upaya nyata meningkatkan pemanfaatan buah-buahan lokal untuk pariwisata agar kesejahteraan petani buah-buahan semakin meningkat.Kata kunci: buah lokal, integrasi, pariwisata, pertanian, sumber daya genetik

Daya Tarik Wisata Pura Langgar: Representasi Persaudaraan Hindu-Islam di Bali Ida Bagus Gede Pujaastawa; I Putu Sudana; Bambang Dharwiyanto Putro
Jurnal Kajian Bali (Journal of Bali Studies) Vol 9 No 2 (2019): DUNIA POLITIK DAN HOSPITALITI PEREMPUAN BALI
Publisher : Pusat Kajian Bali Universitas Udayana

Artikel ini membahas keberadaan Pura Langgar di Desa Bunutin, Bangli, sebagai daya tarik wisata sekaligus representasi persaudaraan antarumat beragama, khususnya Hindu dan Islam. Pura Langgar atau yang dikenal dengan sebutan Pura Penataran Agung Dalem Jawa Bunutin, merupakan kompleks tempat ibadah umat Hindu yang di dalamnya juga terdapat tempat ibadah umat Islam berupa bangunan langgar. Keberadaan Pura Langgar merupakan fenomena yang menarik untuk dikaji, karena belakangan ini mulai mendapat kunjungan wisatawan, khususnya wisatawan muslim. Kajian ini bersifat deskriptif kualitatif dengan pengumpulan data dilakukan melalui teknik pengamatan lapangan, wawancara, studi kepustakaan, dan pemeriksaan dokumen. Hasil analisis menyimpulkan bahwa keberadaan Pura Langgar yang mencerminkan sejarah akulturasi antara kebudayaan Hindu dan Islam merupakan pusaka budaya yang cukup potensial untuk menarik kunjungan wisatawan. Keberadaan bangunan langgar di dalam kompleks pura merepresentasikan semangat persaudaraan Hindu-Islam yang sangat penting artinya dalam membangun semangat multikulturalisme di Indonesia. Kata Kunci: Pura Langgar, representasi, daya tarik wisata, Hindu, Islam

MODEL PARIWISATA BERBASIS TRI HITA KARANA: STUDI KASUS PENGELOLAAN KAWASAN LUAR PURA ULUWATU Ida Bagus Gde Pujaastawa; I Putu Sudana
Jurnal Antropologi: Isu-Isu Sosial Budaya Vol 24, No 1 (2022): (June)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jantro.v24.n1.p70-80.2022

This study tries to examine the management model of Kawasan Luar Pura Uluwatu Tourist attraction in Pecatu Village, Bali, one of the popular tourist attractions and is considered to have implications that lead to increasing economic welfare, cultural and environmental sustainability. The purpose of this research is to formulate a tourism attraction management model based on Tri Hita Karana as an alternative model for sustainable tourism development. This research was conducted using an ethnographic approach as a variant of the qualitative approach. Data was collected by using interviews, observation, literature, and document inspection techniques. The findings of this study state that the Tri Hita Karana-based tourist attraction management model makes the three environmental aspects (spiritual, social, and physical) objects as well as subjects of tourism development. In their position as objects, aspects of parhyangan, pawongan, and palemahan function as potential tourist attractions. On the other hand, as a subject, the values of Tri Hita Karana serve as a reference as well as control tourism development policies. This model carries a number of implications in the form of increasing economic welfare, and cultural and environmental sustainability in a sustainable manner.

A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.

Peran Corporate Social Responsibility Memediasi Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan yang Terdaftar di Bei I Wayan Renold Tino; I Putu Sudana
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 21 No. 1 (2025): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v21i1.428

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.

Marketing Strategy Of Museum Timah Indonesia As An Educational-Historical Tourism In Pangkalpinang, Bangka Belitung Island Province Ricky Iddham Permana; I Made Sendra; I Putu Sudana
International Journal of Technology and Education Research Vol. 2 No. 02 (2024): April - June, International Journal of Technology and Education Research(IJETE
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i02.1084

This research aims to identify the existing conditions of tourism in the Museum Timah Indonesia and propose a marketing strategy for the Museum Timah Indonesia as an edu-historical tourism in Pangkalpinang City. This study uses a qualitative descriptive approach and is supported by quantitative data. Data collection through observation, interviews, documentation and questionnaires. Data analysis uses qualitative descriptive, IFAS, EFAS, IE matrix and SWOT matrix. The results of the study show that the existing condition of tourism at the Museum Timah Indonesia shows quite positive developments and continues to increase in recent years both from tourist visits, attractions, service facilities, promotional information and in terms of management organization. Meanwhile, in terms of internal factors (7P), the Indonesian Tin Museum has ten key indicators in the form of strengths and weaknesses and external factors (PESTEL) has nine indicators in the form of opportunities and threats. In the SWOT analysis, eight alternative strategies were obtained, consisting of strategies (S-O) taking advantage of the diversity of collections and technological advances and using service quality to support policies, (W-O) developing personal selling through technological advances and increasing public involvement with government policy support, (S-T) increasing advertising to overcome economic conditions and utilizing employee attitudes in facing social changes, and strategies (W-T) improve physical facilities to cope with economic conditions and cultural values and improve security procedures to cope with social changes and cultural values.

Development Strategy in Munggu Tourism Village, Badung Regency, Bali Provice Deva, Pande Made Devasmara; I Putu Sudana; Putu Sucita Yanthy
International Journal of Technology and Education Research Vol. 2 No. 04 (2024): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i04.1243

This study aims to establish a growth strategy for Munggu Tourism Village, one of the tourist destinations in Mengwi Regency, Badung Province. The research began by evaluating the village's potential, examining the stages of development, and determining the elements that drove the development of the Munggu Tourism Village. This research takes a qualitative method, with data collected through observation, interviews, focus group discussions, literature reviews, and research questionnaires. The research findings suggest that the Munggu Tourism Village has a wide range of tourism potential, including mekotekan cultural attractions, dance performances, and Munggu beach tourist attractions. Munggu Tourism Village is further supported by the availability of amenities such as homestays owned and operated by the local community. The village community is also a part of a tourism awareness organization, and the village government has taken an active role in the development of the Munggu tourist village.The village community is also a part of a tourism awareness organization, and the village government has taken an active role in the development of the Munggu tourist village. Munggu Village's growth as a tourist destination is influenced by both internal and external influences. Each element is made up of five strength indicators, five weaknesses, five opportunities, and three threat indications. These elements are examined using the IFE, EFE, IE, SWOT.

Optimalisasi teknik audit berbantuan komputer dalam pengawasan internal akuntabilitas keuangan desa Riandewi W, Ni Luh; Sudana, I Putu; Rasmini, Ketut; Widanaputra, Anak Agung Gde Putu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1777

This research analyzes the factors that influence the successful adoption of Computer Assisted Audit Techniques (TABK), especially the Siswaskeudes Application. The topic of implementing the Siswaskeudes application by regional inspectorate internal auditors has never been researched before. This research aims to provide input regarding the implementation of Siswaskeudes to accommodate village financial supervision needs. This research is multi-locational, the theory used is UTAUT using qualitative descriptive analysis. The main research data is the results of interviews with 9 informants from 3 regional inspectorates. The results of the analysis show that the implementation of Siswaskeudes is influenced by the dimensions of performance expectancy, effort expectancy, social influence and facilitating conditions. The implementation of Siswaskeudes is still not optimal due to the absence of an independent Siswaskeudes implementation policy, the training duration is relatively short, and auditors' work patterns tend to be difficult to accept new innovations. The results of this research provide input for agencies to develop regulations for providing adequate infrastructure and training. Further research needs to be carried out at other regional inspectorates to obtain a more comprehensive analysis of Siswaskeudes implementation.

Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan I Made Adhi Wirayana; I Putu Sudana
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p18

This study aims to obtain empirical evidences concerning on the influence of ownership concentration and board of commissioner’s competence on earnings management. This research was undertaken on banking companies registered in Indonesian Stock Exchange from 2010 to 2015. Sampling method used was purposive sampling technique. There are 30 companies as data sample with total 180 observation. The data was accumulated with documentation method. Multiple linear regression test technique was used in analyzing the data. The finding of this study shows that institutional ownership has positive influence on earnings management while managerial ownership does not have any influence. Both board of commissioner’s competence of specifically business fields and corporate governance has negative influence on earnings management while Board of commissioner competency in accounting fields does not have any influence. Keywords: ownership concentration, competence, Earnings Management.

Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi Ni Putu Melia Andriani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 1 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i01.p05

Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure

Co-Authors Aggy Cariena Ahmad Al’Aliyyu Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi Puspito Sari Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Sujana I Ketut Surya Diarta I Ketut Suwena I Ketut Yadnyana I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I Wayan Suardana I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi Naniek Noviari NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Ketut Wiriani Merta Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari NI MADE CLASSIA SUKENDAR Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Diah Narayani Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Primadani, Ni Putu Sri Rahayu Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rahmawati, Erika Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sang Nyoman Harta Mulia Sarfina, Eminilda Winona Adelia Bianda Pangaribuan Yayu Indrawati Yogantara, Komang Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari

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