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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Prosiding Seminar Nasional Darmajaya JURNAL PENDIDIKAN TAMBUSAI Warmadewa Management and Business Journal (WMBJ) Value: Jurnal Manajemen dan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Pengabdian kepada Masyarakat Jurnal Arastirma International Journal of Social Service and Research Studi Akuntansi, Keuangan, dan Manajemen SWARNA Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Ilmiah Ekonomi dan Manajemen SWARNA: Jurnal Pengabdian Kepada Masyarakat International Journal of Review Management Business and Entrepreneurship (RMBE) Countable (Contemporary Business and Sustainability Science) Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Sudiyani, Ni Nyoman
Faculty Of Economics And Business, University Of Ngurah Rai, Denpasar, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs I Gusti Putu Agung Widya Goca; Ni Nyoman Sudiyani; Putu Gede Denny Herlambang; Luh Ayu Susila Wati; Khoirunnisa Etta Argiatna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5406

Abstract

Purpose: This study aims to develop a model that links the local wisdom values of Panca Budhi Indriya with innovation capability to improve the competitive advantage of tourism SMEs in Bali. This study focuses on how cultural values foster innovation and strengthen market positioning. Methodology/approach: The study will be conducted in three districts/cities in Bali, involving 150 tourism SMEs in the culinary, handicraft, and local accommodation sectors. A quantitative approach with an explanatory survey design was used. Data will be collected through questionnaires developed from the literature and validated by experts. Structural Equation Modeling (SEM) with SmartPLS or AMOS will be applied to test relationships and mediation effects. Results/findings: The expected results are as follows: (1) local wisdom values have a significant positive effect on innovation capability; (2) innovation capability enhances competitive advantage; and (3) innovation capability mediates the relationship between local wisdom and competitive advantage. This study generates a tested conceptual model of culture-based SME competitiveness. Conclusions: Panca Budhi Indriya, as part of Balinese cultural heritage, represents not only tradition but also a strategic resource that strengthens competitiveness when integrated with innovative capability. Limitations: The study is limited to SMEs in the tourism sector in Bali and relies on self-reported data, which may contain biases. Contributions: This study enriches the Resource-Based View (RBV) theory from a cultural perspective and provides practical guidance for SMEs, policymakers, and tourism programs to integrate cultural values into innovation strategies.
Co-Authors A.A Gede Alit Arjaya Putra Anak Agung Istri Agung Ovy Dwijayanthi Anak Agung Putu Gede Bagus Arie Susandya Astawa, I Wayan Cokorda Istri Agung Vera Nindia Putri Darmasanthi, Ni Komang Sri Febriyanti, Ni Kadek Sri Lisa Geriadi, Made Ayu Desy Hadi Nasbey I Gede Rihayana I Gusti Agung Prabandari Tri Putri I Gusti Agung Prabandari Tri Putri I Gusti Ayu Vira Rahmawati I Gusti Made Sudika I Gusti Putu Agung Widya Goca I Made Kariyana I Made Sumartana I Wayan Suastika Kadek Ary Purnama Dewi Khoirunnisa Etta Argiatna Luh Ayu Susila Wati Luh Putu Virra Indah Perdanawati Made Ayu Wardani Mahayanti Fitriandari Mahayanti Fitriandari, Mahayanti Mursani, Ni Nyoman Ni Kadek Sri Lisa Febriyanti Ni Komang Sri Darmasanthi Ni Komang Tia Sugiartini Ni Luh Putu Juliana Sari Ni Nengah Suarni Ni Wayan Nonika Setiari Prabandari Tri Putri, I Gusti Agung Pratama, Octavianus Sumardana Putra, A.A Gede Alit Arjaya Putra, I Kadek Eko Darma Putri, Nadia Priscilla Putu Gede Denny Herlambang Putu Gede Denny Herlambang Ria Sawitri, Ni Putu Yuliana Sari, Ni Luh Putu Juliana Setiari, Ni Wayan Nonika Setini, Made Suarni, Ni Nengah Wardani, Made Ayu Wayan Wiwik Widyantari Wijaya, Bagus Arya Yogananda, Kadek Agus