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All Journal Jurnal Ilmiah Pariwisata Ecotrophic, Journal of Environmental Science Jurnal IPTA JURNAL DESTINASI PARIWISATA Jurnal Master Pariwisata (JUMPA) Jurnal Pendidikan dan Konseling EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Applied Sciences in Travel and Hospitality Udayana Journal of Social Sciences and Humanities (UJoSSH) Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Jurnal Revenue : Jurnal Ilmiah Akuntansi Devotion: Journal of Research and Community Service International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Green Tourism Research and Applications Jurnal Ilmiah Hospitality Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi Jurnal IPTA (Industri Perjalanan Wisata)
I Nyoman Sunarta
Doctorate Degree In Tourism Udayana University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Pariwisata Berbasis Masyarakat Untuk Menunjang Pariwisata Berkelanjutan Di Desa Wisata Kaki Langit, Bantul, DI Yogyakarta Rahman, Firly; Sunarta, I Nyoman; Ariwangsa, I Made Bayu
JURNAL DESTINASI PARIWISATA Vol 11 No 1 (2023): VOL 11, NO 1 (2023): (JANUARY - JUNE)
Publisher : Program Studi Pariwisata Program Sarjana, Fakultas Pariwisata, Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JDEPAR.2023.v11.i01.p06

Abstract

Community based tourism can be defined as the concept of sustainable tourism development. Local community participation is the main focus in the concept of community based tourism, so that it can have a positive impact in the social, cultural, economic and environmental fields. The Kaki Langit Tourism Village is one of the tourist villages which is becoming a trend in the province of Yogyakarta, therefore this research was conducted to identify forms of local community participation so that it can become an example and inspiration for other tourist villages in Indonesia. This research uses qualitative data types. The data sources used are primary and secondary. Data collection techniques in this research were observation, in depth interviews and documentation. The data analysis technique used is descriptive qualitative through three activities, namely data reduction, triangulation, and drawing conclusions. The results of this research indicate that thanks to tourism activities in the Kaki Langit Tourism Village which was formerly one of the poorest villages in Yogyakarta province but currently the welfare of local communities has increased, this research also shows forms of local community participation, as well as alternative strategies for community based sustainable development. Keywords: Tousim Village, Community Based Tourism, Sustainable Tourism, Local Community Participation
Pengaruh Fee Audit, Financial Distress Dan Kepemilikan Manajerial Terhadap Integritas Laporan Keuangan Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Trista Dewi, Anak Agung; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Tanti Kustina, Ketut
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/1v6t7h51

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana biaya audit, kesulitan keuangan, dan kepemilikan manajemen mempengaruhi keakuratan laporan keuangan untuk perusahaan makanan dan minuman yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia. Hingga 30 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2023 menjadi populasi penelitian. Pengambilan sampel secara purposif adalah strategi sampel yang digunakan dalam penyelidikan ini. Regresi linier berganda adalah teknik analisis data yang digunakan dalam penelitian ini untuk menentukan dampak faktor independen terhadap variabel dependen. Temuan penelitian dan pembahasan mendukung kesimpulan bahwa biaya audit tidak berdampak pada keakuratan laporan keuangan. Integritas laporan keuangan dipengaruhi secara positif dan signifikan oleh kesulitan keuangan. Integritas laporan keuangan tidak dipengaruhi oleh kepemilikan manajerial. 
PENGARUH DIGITALISASI, INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEBERLANJUTAN USAHA UMKM DI KABUPATEN BADUNG Jimat Asmara , I Gede; R. Aprilyani Dewi , Putu Pande; Sunarta, I Nyoman; Arlita, I G.A. Desy Arlita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.749

Abstract

This study aims to test whether there is an influence of digitalization independence, financial literacy, and financial inclusion on business sustainability. Thei population in this study weirei busineiss actors in Badung Reigeincy. Thei numbeir of sampleis in this study was 100 reispondeints. Thei sampling teichniquei useid thei purposivei sampling meithod. Thei reiseiarch meithod useid is quantitativei with data sourceis in thei form of primary data. Thei reisults of this study providei eimpirical eivideincei that partially thei variableis of digitalization, financial liteiracy, and financial inclusion havei a positivei eiffeict on busineiss sustainability. Simultaneiously, thei variableis of digitalization indeipeindeincei, financial liteiracy, and financial inclusion havei a significant eiffeict on busineiss sustainability.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DI INDONESIA: Studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Julianti, Ni Ketut Trisna; Dewi, Putu Pande R. Aprilyani; Sunarta, I Nyoman; Arlita, I G A Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.795

Abstract

The rise in carbon emissions brought on by business operations that generate gasses that cause carbon emissions serves as the foundation for this study. This study seeks to assess the impact of profitability, firm size, and environmental performance on carbon emission disclosure in Indonesia, using a population of 165 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample used was 37 manufacturing companies so that 148 research data were obtained. The used analytical method was panel data regression analysis, using Eviews 12 software for data processing. The findings of this study demonstrate that profitability, company size, and environmental performance each exert a positive influence on carbon emission disclosure. Collectively, these variables account for 89.83% of the impact on carbon emission disclosure, with the remaining influence attributed to other factors. This study to serve as a reference for enhancing carbon emission disclosure in Indonesia, therefore facilitating the reduction and management of carbon emissions in the future. Keywords: carbon emission disclosure, profitability, company size, environmental performance
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
Local Hotel Innovation in Post-Covid-19 Tourism Destinations: Typology, Models and Influence on Performance Sudiksa, I Nyoman; Putra, I Nyoman Darma; Sunarta, I Nyoman; Mananda, I Gusti Putu Bagus Sasrawan
Devotion : Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i12.626

Abstract

This study aims to explore innovations made by local hotels in post-COVID-19 tourism destinations, focusing on innovation typologies, implementation models, and their impact on operational and financial performance. A mixed approach was taken to this study. A qualitative approach was taken to determine the typology of local hotel innovations in Ubud tourism destinations. Data collection in a qualitative approach is carried out through interview activities, with qualitative descriptive analysis in the form of thematic analysis with a deductive approach. While the quantitative approach is carried out to build an innovation model based on customer engagement, employee contribution, the use of technology in creating innovation, and analyzing the influence of innovation on the performance of local hotels in Ubud tourist destinations through survey methods, and data analysis using SEM (Structural Equation Modelling) analysis to analyze structured correlations both relationships between indicators and relationships between variables. The results of this study are expected to provide an in-depth picture of how local hotels in tourism destinations creatively respond to post-COVID-19 challenges through innovation. This finding is expected to provide valuable insights for tourism industry players, governments, and researchers to understand the dynamics of innovation in the face of paradigm shifts in the post-pandemic era. The conclusions shows that Product-Process Innovation has the greatest influence on performance, while Organizational Innovation has the lowest effect on hotel performance.
Implementasi Adaptasi Hotel dalam Menerapkan CHSE Pasca Pandemi Hardy, I Putu Dedy Kastama; Sunarta, I Nyoman
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2024): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.4460

Abstract

Pandemi COVID-19 telah berdampak signifikan pada sektor pariwisata global, mengakibatkan penutupan perbatasan, pembatalan penerbangan, dan penurunan tajam dalam jumlah wisatawan serta pendapatan industri. Banyak bisnis terpaksa tutup permanen, sementara yang lainnya berjuang untuk bertahan dalam kondisi yang tidak pasti. Di tengah tantangan ini, peluncuran protokol Bersih, Kesehatan, Keselamatan, dan Lingkungan (CHSE) menjadi langkah krusial yang diambil oleh hotel untuk memastikan keselamatan tamu dan memperbaiki kepercayaan dalam perjalanan. CHSE, yang ditetapkan oleh Kementerian Pariwisata dan Ekonomi Kreatif, bertujuan untuk menstandarkan protokol kesehatan di seluruh industri pariwisata dan mendorong kolaborasi di antara para pemangku kepentingan. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan diskusi kelompok fokus untuk mengeksplorasi tantangan serta praktik terbaik yang dihadapi oleh hotel selama transisi ini. Temuan menunjukkan pentingnya adaptasi operasional dan penerapan teknologi baru dalam meningkatkan pengalaman tamu serta menjaga keberlanjutan. Lebih jauh, penelitian ini menyoroti bahwa keterlibatan manajemen dan karyawan dalam proses adaptasi serta pelatihan berkelanjutan merupakan faktor kunci untuk menciptakan industri perhotelan yang tangguh dan responsif terhadap tantangan di masa depan. Dengan demikian, penelitian ini memberikan panduan bagi pemangku kepentingan dalam industri perhotelan untuk menghadapi tantangan yang ada dan mempromosikan praktik pariwisata yang lebih berkelanjutan.
Planning of Interpretation Programs as an Effort to Support Ecotourism Activities at the Wonocolo Teksas Geosite, Bojonegoro Regency Setiawan, Puguh Andhi; Baiquni, Baiquni; Sunarta, I Nyoman; Suheryadi, Heru
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38816

Abstract

Geosite Wonocolo Texas is an icon of the Bojonegoro National Geopark, the shallowest traditional oil mine in the world. The purpose of this study was to determine the elements of tourist attractions, determine the characteristics, perceptions, and readiness of the community, determine the characteristics, perceptions, and readiness of managers, determine the characteristics, perceptions, motivations, and preferences of visitors, and determine the interpretation program. This study uses a Mixed Method. In this study, the data analysis used is descriptive qualitative and descriptive quantitative. Data analysis with a qualitative descriptive method is a way of describing data not in the form of numbers but based on comprehensive information obtained in the field and describing the data. This analysis is used to describe the general conditions of the place where the research activities are carried out and the elements of tourist attractions consisting of tourist attractions, accessibility, and amenities. The results of the identification and analysis of the community, managers, and visitors are used as a reference in the interpretation program planning process. The design of the interpretation program planning is in the form of an activity program, interpretation flow, interpretation facilities and infrastructure, and interpretation narratives
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
INSIDE THE CREDIT ENGINE: THE MODERATING ROLE OF CAPITAL ADEQUACY RATIO ON THE EFFECTS OF INTERNAL AND MACROECONOMIC FACTORS ON BANK CREDIT DISTRIBUTION DECISIONS Danancy; Sunarta, I Nyoman
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i1.233

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and inflation rate on credit distribution decisions, with Capital Adequacy Ratio (CAR) serving as a moderating variable. The study focuses on the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Credit distribution represents a core function of the banking industry, which is heavily influenced by internal financial conditions and external macroeconomic factors. Fluctuations in profitability, asset quality, capital strength, and inflationary pressure play a crucial role in determining the banking sector’s capacity to extend credit to businesses and households. This research adopts a quantitative approach using secondary data obtained from the annual financial statements of conventional banks listed on the IDX between 2022 and 2024. The sample consists of 37 banks selected through a purposive sampling method. Data were analyzed using panel data regression to examine both the partial and simultaneous effects of each independent variable on credit distribution decisions. The study is theoretically grounded in Herbert A. Simon’s (1960) Decision-Making Theory and the Financial Intermediation Theory developed by Gurley and Shaw (1956). These frameworks explain how banks make lending decisions by balancing internal performance indicators, risk management, and macroeconomic conditions. The findings are expected to contribute theoretically to the development of these two theories and provide practical insights for bank management in formulating effective, data-driven credit policies. Furthermore, the study has implications for regulators in maintaining financial system stability through credit policies that account for both internal bank performance and broader macroeconomic dynamics.
Co-Authors Abd. Rahman Abd. Rahman As-syakur Agus Dipayana Ainun Sabila Aliyah Jessica Siswoko Anak Agung Putu Agung Suryawan Wiranatha Ariwangsa, I Made Bayu Ayu Diva Septiyani Putri Sugianta Baiquni Baiquni, Baiquni Bellawasti Inna Ringu Langu Danancy Devasari, Ni Putu Nadia Dewa Gede Arimbawa Prantawan P Dewi, I. G. A. Agung Omika Digna Merian Andriani Dwi Ajeng Wahyundaria Dwi Wawan Wira Buana Edel Meriquin Dai Batafor Elya Kennis Rozana Fina Elziana Sapary Gek Ayu Tahta Kurnia Natha Dewi Gusti Ayu Marcela Dewi Hany Sintya Nida Hasnia Minanda Heru Suheryadi Hikmawatul Putri Ayunda I G. A. Desy Arlita I Gde Pitana, I Gde I Gede Anom Sastrawan I Gede Ngurah Primanda S Rahadiarta I Gede Wiramatika I Gusti Ayu Eka Suwintari I Gusti Ayu Widyarini I Made Adikampana, I Made I Made Antara I Made Jodi Artawan I Made Suarditya I Made Suidarma I Made Sukewijaya I Nengah Alit Nuriawan I Nengah Sastrawan I Nyoman Darma Putra I Nyoman Gede Arya Diatmika I NYOMAN RAI I Nyoman Sirtha I Nyoman Sudiarta I Nyoman Sukma Arida I Putu Anom I Putu Dedy Kastama Hardy I Putu Ngurah Wibawa I Putu Widhi Eka Julyantara I Wayan Ardika I Wayan Merta Yasa IGA Gede Oka Gautama Istacahyani, Ida Ayu Modasih IWAYAN GEDE BUDIANA Izza, Iftitahul Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Ketut Tanti Kustina Komang Sri Widiantari Kusuma Sanjiwani, Putri Luh Putu Kerti Pujani M. Sudiana Mahendra Made Bambang Gede Dwi Widyantara MADE KUSUMA NEGARA Made Ratih Nurmalasari Maharani, Ni Made Ayu Jesika Mananda, I Gusti Putu Bagus Sasrawan N.K Mardani Ni Gusti Ayu Kadek Silviani Ni Luh Karmini Ni Made Mei Widiari Ni Made Sofia Wijaya Ni Putu Budiadnyani Ni Wayan Purnami Rusadi Nina Herlina Br Silalahi Nyoman Dini Andiani Oktuviani, Ni Putu Indri Palguna, I Gusti Agung Bayu Satria Putu Irma Yunita Putu Karyana Putra Putu Pande R. Aprilyani Dewi Rahman, Firly Ramadhanti, Ni Made Cindy Wahyu Rossi Evita Saptono Nugroho, Saptono Sari, Diah Ayu Wantika Semara, I Made Trisna Setiawan, Puguh Andhi Sudiksa, I Nyoman Syamsul Alam Paturusi Tjok Istri Priti Mahendradevi Trista Dewi, Anak Agung Vina Trisha Manurung Wahyuni Berlian Augusta Simorangkir Wayan Windutama Yosep Kupertino Ilang Yulien Prastika