I Komang Trisna Eka Putra Komang
Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti

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LOCAL WISDOM-BASED MENU INNOVATION, FINANCIAL PERFORMANCE, AND RESTAURANT COMPETITIVENESS I Komang Trisna Eka Putra Komang; I Wayan Sugiartana; Aditya Manggala RS
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/1j7fbz71

Abstract

This study aims to analyze the impact of implementing menu innovation based on local wisdom on the financial performance and competitiveness of Pangkon Bali Restaurant. Using a mixed-methods approach, data were collected via customer satisfaction surveys (n=150) and analysis of the restaurant's financial statements. The results showed that 85% of customers were satisfied with the food quality and the uniqueness of the menu, while 78% were willing to recommend this restaurant to others. Financially, local wisdom-based menu innovation has been shown to increase turnover by 15% and net profit by 12%, as well as increase customer retention, as reflected in higher repeat-visit frequency. These findings indicate that menu innovation incorporating local wisdom not only improves the culinary experience but also enhances the competitiveness and sustainability of the restaurant business.