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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences
Christoffel M. O. Mintardjo
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Role of Green Accounting and Corporate Social Responsibilities in Tourism Industries in Indonesia: The Travel Cost Method Tirayoh, Victorina Z.; Herman Karamoy; Christian V. Datu; Christoffel M. O. Mintardjo
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 6 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i6.193

Abstract

The low quality of local tourist destinations is often seen from the need for more infrastructure, unprofessional management, limited management of human resources, and others. For this reason, attention is needed from not only the government but also the role of the private sector to improve the quality of local tourist destinations. This study aimed to describe the implementation of green accounting through corporate social responsibility (CSR) in improving the quality of the tourism industry in Indonesia with a study in Manado City, North Sulawesi Province. Our study examines the economic value of a tourist destination as one of the requirements for the valuation of CSR as part of green accounting records. Data analysis used the travel cost method (TCM). The total of participants in this study was 112 tourists. Data were collected with collection used a survey. The results of this study provide valuable information to the tourism industry in North Sulawesi, especially in Manado City, regarding the need for CSR funds to develop the tourism industry to improve the quality of the tourism industry and the environment. In conclusion, the business and industrial world in North Sulawesi, including companies that wish to implement corporate social responsibility (CSR) based on the limited liability company law number 40 of 2007, can obtain information for the implementation of this CSR in the tourism industry in North Sulawesi, especially in improving the quality of the tourism industry as well as the environment.
The Role of Green Accounting and Corporate Social Responsibilities in Tourism Industries in Indonesia: The Travel Cost Method Tirayoh, Victorina Z.; Herman Karamoy; Christian V. Datu; Christoffel M. O. Mintardjo
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 6 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i6.193

Abstract

The low quality of local tourist destinations is often seen from the need for more infrastructure, unprofessional management, limited management of human resources, and others. For this reason, attention is needed from not only the government but also the role of the private sector to improve the quality of local tourist destinations. This study aimed to describe the implementation of green accounting through corporate social responsibility (CSR) in improving the quality of the tourism industry in Indonesia with a study in Manado City, North Sulawesi Province. Our study examines the economic value of a tourist destination as one of the requirements for the valuation of CSR as part of green accounting records. Data analysis used the travel cost method (TCM). The total of participants in this study was 112 tourists. Data were collected with collection used a survey. The results of this study provide valuable information to the tourism industry in North Sulawesi, especially in Manado City, regarding the need for CSR funds to develop the tourism industry to improve the quality of the tourism industry and the environment. In conclusion, the business and industrial world in North Sulawesi, including companies that wish to implement corporate social responsibility (CSR) based on the limited liability company law number 40 of 2007, can obtain information for the implementation of this CSR in the tourism industry in North Sulawesi, especially in improving the quality of the tourism industry as well as the environment.
STARTING A NEW BUSINESS FOR GENERATION Z IN INDONESIA: ENTREPRENEURIAL MOTIVATION IN THE TOURISM AND HOSPITALITY INDUSTRY Debry C. A. Lintong; Jeffry L. A. Tampenawas; Raymond Ch. Kawet; Christoffel M. O. Mintardjo; Imelda W. J. Ogi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 14 No. 2 (2026): JE. Vol. 14 No. 2
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v14i2.67349

Abstract

Youth entrepreneurship is increasingly recognized as an important driver of economic growth, job creation, and regional competitiveness. This study aims to examine the effects of entrepreneurial environment, self-confidence, and entrepreneurial motivation on the entrepreneurial intention of Generation Z to start a business in the tourism and hospitality sector in Manado City. The study employed a quantitative approach with an explanatory survey design. Primary data were collected through structured questionnaires administered to 250 Generation Z respondents in Manado City. The data were analyzed using multiple linear regression with partial and simultaneous hypothesis testing. The results show that entrepreneurial environment, self-confidence, and entrepreneurial motivation have positive and significant effects on entrepreneurial intention. Simultaneously, the three variables provide a substantial explanation for entrepreneurial intention in the tourism and hospitality sector. These findings indicate that Generation Z tends to develop stronger entrepreneurial intention when they are situated in a supportive ecosystem, possess confidence in their own capabilities, and are driven by meaningful goals such as financial independence, self-actualization, and social contribution. This   Keywords: Entrepreneurial Motivation, Generation Z, Entrepreneurial Intention, Tourism, Hospitality
PENGARUH USER GENERATED CONTENT (UGC), FEAR OF MISSING OUT (FOMO), DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN BERKUNJUNG KE WISATA DANAU LINOW Enjelita Anastasya Alow; Arrazi Bin Hasan Jan; Christoffel M. O. Mintardjo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 14 No. 2 (2026): JE. Vol. 14 No. 2
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v14i2.67508

Abstract

: Penelitian ini bertujuan untuk menganalisis pengaruh User Generated Content (UGC), Fear of Missing Out (FOMO), dan Electronic Word of Mouth (eWOM) terhadap keputusan berkunjung wisatawan ke objek wisata Danau Linow, Kota Tomohon. Populasi dalam penelitian ini adalah wisatawan yang pernah berkunjung ke Danau Linow. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria responden yaitu wisatawan yang memperoleh informasi mengenai Danau Linow melalui media sosial atau platform digital. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Pengumpulan data dilakukan melalui penyebaran kuesioner yang disusun menggunakan skala Likert. Tahapan analisis meliputi uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas untuk memastikan bahwa data memenuhi asumsi klasik. Selanjutnya, pengujian hipotesis dilakukan menggunakan analisis regresi linier berganda, uji F (simultan), uji t (parsial), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa User Generated Content (UGC), Fear of Missing Out (FOMO), dan Electronic Word of Mouth (eWOM) secara simultan berpengaruh positif dan signifikan terhadap keputusan berkunjung wisatawan ke Danau Linow. Secara parsial, UGC dan eWOM berperan melalui penyediaan informasi yang autentik dan terpercaya, sedangkan FOMO mendorong keputusan berkunjung akibat dorongan emosional untuk tidak tertinggal pengalaman wisata. Temuan ini menegaskan bahwa peran media digital sangat penting dalam membentuk keputusan berkunjung wisatawan.   Kata Kunci: User Generated Content (UGC), Fear Of Missing Out (FOMO), Electronic Word Of Mouth (Ewom), Keputusan Berkunjung
Co-Authors Arrazi Bin Hasan Jan Christian V. Datu Debry C. A. Lintong Enjelita Anastasya Alow Herman Karamoy Imelda W. J. Ogi Jeffry L. A. Tampenawas Kawet, Raymond Ch. Victorina Z. Tirayoh