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All Journal Jurnal Ilmiah Pariwisata E-Journal of Tourism Ecotrophic, Journal of Environmental Science Jurnal IPTA JURNAL DESTINASI PARIWISATA Jurnal Master Pariwisata (JUMPA) Jurnal Pendidikan dan Konseling Amnesty: Jurnal Riset Perpajakan 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 International Journal of Tourism and Hospitality in Asia Pasific 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
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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Persepsi Pengunjung Terhadap Night Culinary Di Fun Taste Street (Medan Night Market) Kota Medan, Sumatera Utara Aliyah Jessica Siswoko; I Nyoman Sunarta
JURNAL PENELITIAN PENDIDIKAN, PSIKOLOGI DAN KESEHATAN (J-P3K) Vol 3, No 3 (2022): J-P3K DESEMBER
Publisher : Mata Pena Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51849/j-p3k.v3i3.191

Abstract

Kota Medan merupakan salah satu kota yang Populer akan wisata kuliner, ada salah satu wisata kuliner malam yang terkenal di kota Medan yaitu Pasar Malam Medan. Terinspirasi dari konsep Night Market di salah satu kota Bangkok dan Taiwan, ada seorang pemuda yang bergerak di bidang event organizer bernama Jimmy Kwok yang menghadirkan Fun Taste Street untuk memenuhi minat masyarakat Medan terhadap kuliner. Pusat Pasar Malam permanen pertama di Medan terletak di Jln. Adam Malik Medan. Konsep Medan Night Market berbeda dengan Food Street lainnya, tempat ini sengaja dibuat untuk mengusung kenyamanan pengunjung sebagai keunggulan agar pengunjung yang berkunjung merasa nyaman dan terkesan. Penelitian ini bertujuan untuk mengetahui aktivitas apa saja yang dilakukan pengunjung selama berada di Fun Taste Street (Medan Night Market) di Kota Medan Sumatera Utara dan untuk menganalisis bagaimana persepsi pengunjung terhadap Kuliner Malam di Fun Taste Street (Medan Night Market) Medan Kota, Sumatera Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menyebarkan kusioner online kepada pengunjung yang berkunjung ke Medan Night Market. Teori yang digunakan dalam penelitian ini adalah teori gastronomi dan teori persepsi. Konsep yang digunakan dalam penelitian ini adalah konsep wisata kuliner, konsep makanan tradisional, konsep pengunjung, dan konsep atraksi wisata (4A). Hasil dari penelitian ini adalah untuk menganalisis bagaimana persepsi pengunjung terhadap Kuliner Malam di Fun Taste Street (Medan Night Market) Kota Medan Sumatera Utara. Dan dari penelitian ini dapat memberikan manfaat bagi pihak manajemen dan pelaku bisnis di Medan Night Market agar dapat meningkatkan fasilitas dan kenyamanan. 
Development of Subak Lestari as a sustainable tourism attraction in Denpasar city Rusadi, Ni Wayan Purnami; Pitana, I Gde; Sunarta, I Nyoman; Arida, I Nyoman Sukma
International Journal of Green Tourism Research and Applications Vol. 5 No. 2 (2023): December 2023
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/ijogtra.v5i2.114-128

Abstract

This research examines the management and development of Subak Lestari as a sustainable tourist attraction in Denpasar City. Subak Lestari consists of five pilot subaks namely Anggabaya Subak, Umadesa Subak, Umalayu Subak, Subak Intaran Barat and Subak Intaran Barat Timur. The purpose of this study is to analyze institutional management and formulate a strategy for developing Subak Lestari as a sustainable tourist attraction in Denpasar City. This study uses an interpretive qualitative analysis method. Data collection was carried out through literature study, observation, in-depth interviews, triangulation and focus group discussions (FGD) with key informants including Subak Lestari officials, Denpasar City Government Agencies, Expert Team from academics who designed Subak Lestari, the Government and Pokdarwis in the Village and local Villages, as well as tourism actors. The results of this study found that there is a need for special management that manages Subak Lestari as tourist attraction, comprehensive HR training and assistance from related agencies, construction of tourism support facilities that still pay attention to paddy field productivity, implementation of policies and giving strict sanctions for violations related to land conversion and outreach to the community regarding the benefits of subak development as a sustainable tourist attraction. The conclusions from the research results are (1) Krama Subak is expected to maintain awig-awig in preserving agricultural land and open up to the concept of developing Subak as a tourist attraction; (2) the government is responsible for determining policies and collaborating with various related parties; (3) Academics conduct studies on concepts that are suitable for development in Subak, especially as a tourist attraction; (4) The community participates in preserving the Subak environment which has been designated as a tourist attraction.
KEMAMPUAN DAYA DUKUNG WISATA DAN KEPUASAN WISATAWAN DI NUSA LEMBONGAN Istacahyani, Ida Ayu Modasih; Sunarta, I Nyoman; Sukewijaya, I Made
ECOTROPHIC : Jurnal Ilmu Lingkungan (Journal of Environmental Science) Vol 18 No 1 (2024)
Publisher : Master Program of Environmental Science, Postgraduate Program of Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJES.2024.v18.i01.p07

Abstract

This study investigates the tourism carrying capacity and factors influencing tourist satisfaction in Nusa Lembongan, emphasizing the importance of preserving its environmental quality. Using a mixed-methods approach with 110 respondents, the research identifies a daily carrying capacity of 12.044 visits, with observed visits in August surpassing the sustainable limit. The findings highlight the correlation between cleanliness, security, facilities, and attractions with heightened tourist satisfaction. Recommendations include addressing plastic waste concerns and fostering intergovernmental cooperation for sustainable tourism development. This study contributes valuable insights for preserving Nusa Lembongan's allure, emphasizing the delicate balance between tourism and environmental conservation to ensure prolonged visitor interest and satisfaction. Keywords: Tourism, Carrying, Capacity, Tourist, Satisfaction
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
Traditional Myth and Culture Tourism in Bali Mahagangga, IGAO; Wiranatha, Agung Suryawan; Sunarta, I Nyoman; Anom, I Putu
International Journal of Tourism and Hospitality in Asia Pasific Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v8i1.3650

Abstract

Cultural tourism in Bali has begun to be forgotten, despite the fact that the first arrival of tourists in the past was driven by a unique culture, an exotic community, and a way of life different from their origins, including traditional myths or local myths. This qualitative research focuses on understanding traditional myths as cultural capital in tourism and whether they still hold power in tourism development, especially through tour guides at tourist destinations through focus observations, in-depth interviews, and literature studies. The research results indicate that at present, cultural tourism has become a symbol with minimal practice in tourism products. The existence of Balinese traditional myths in tourism is threatened by tourism practitioners, such as tour guides, who simply follow market trends and believe that many tourists no longer appreciate traditional myths as they once did. There is a need to raise awareness and return cultural tourism to its roots through traditional myths. The role of local government and other tourism stakeholders is urgent and crucial. In addition, for the younger generation, traditional myths, which contain many hidden moral messages, will be useful for sustainable tourism development. This makes it possible to develop tourism without building splendor and dense infrastructure, but rather by optimizing the traditional myths that already exist throughout Bali.
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.
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange Devasari, Ni Putu Nadia; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A. Desy
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16554

Abstract

This study investigates the influence of thin capitalization, transfer pricing, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX), specifically within the food and beverage manufacturing subsector from 2019 to 2023. The research aims to explore how internal financial strategies contribute to tax avoidance behaviors. A quantitative approach was employed using secondary data sourced from published financial statements. A total of 109 valid company-year observations were analyzed after removing 24 outliers from the initial dataset. The variables were tested using multiple linear regression analysis via SPSS, with a significance level set at 5%. The results indicate that thin capitalization has a positive and significant effect on tax avoidance, suggesting that companies leverage debt financing to reduce taxable income. Similarly, transfer pricing practices also show a significant positive relationship, implying the strategic allocation of intra-group transactions to lower tax obligations. Sales growth is found to positively and significantly affect tax avoidance, indicating that growing companies tend to adopt more aggressive tax strategies to maintain post-tax profitability. The adjusted R² value of 0.674 suggests that 67.4% of the variation in tax avoidance is explained by the model. These findings support agency theory, which posits that managers act in their own interest, often engaging in tax minimization to enhance financial performance and shareholder value. The study contributes to the understanding of corporate tax behavior in emerging markets and informs policymakers of the need for stricter regulations on intercompany transactions and capital structure management
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 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 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 Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kustina, Ketut Tanti Kusuma Sanjiwani, Putri Luh Putu Kerti Pujani M. Sudiana Mahendra MADE KUSUMA NEGARA Made Ratih Nurmalasari Mahagangga, IGAO 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 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