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Smart–Green Tourism: The Role of Digital Technologies in Strengthening Sustainable Practices at Destination Bali SUDARMINI, Ni Made; DAMAYANTI, Ida Ayu Kade Werdika; MULIATI, Ni Kadek; DEWI, Putu Esa Naranata
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1733

Abstract

This study explores how digital technologies are utilized to promote and implement sustainable tourism practices in Bali, Indonesia. Using a qualitative descriptive approach, the research investigates the integration of smart systems—such as e-ticketing, digital waste management applications, and eco-friendly mobile platforms—in shaping sustainable tourism behavior and governance. Data were collected through in-depth interviews, participant observation, and document analysis conducted in two key destinations: Sanur, representing government-led smart city initiatives, and Ubud, representing community-based green tourism. The findings reveal that digital innovation enhances efficiency, transparency, and environmental accountability while also fostering tourists’ awareness and participation in sustainability practices. Social media engagement, particularly through digital storytelling and user-generated content, plays a significant role in strengthening Bali’s image as a smart and sustainable destination. The study proposes a conceptual model of Smart–Green Tourism comprising four components: digital infrastructure, digital engagement, collaborative governance, and continuous monitoring. This model demonstrates how technological innovation and local cultural values can work synergistically to promote environmental stewardship and destination resilience. The study concludes that successful implementation of smart–green tourism in Bali requires cross-sector collaboration, inclusive digital literacy, and sustained commitment to eco-conscious innovation.
Advancing Tourism Through Green Accounting in Culinary Waste Management Bangsal Beach, Sanur Puspita, Ni Made Ayu Maya; Dewi, Ni Made Sintya Surya; Dewi, Putu Esa Naranata
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13421

Abstract

This study aims to evaluate the effect of green accounting implementation on waste management among culinary businesses in the coastal area of Bangsal Beach, Sanur, Denpasar, in supporting green tourism. This study employed a quantitative approach using a survey method. The research sample consisted of 102 respondents selected through purposive sampling from 34 culinary business units. The data were analyzed using simple linear regression. The results show that green accounting has a positive and significant effect on waste management. The Adjusted R² value of 0.738 indicates that green accounting explains 73.8% of the variation in waste management, while the remaining variation is explained by other factors outside the research model. These findings confirm that integrating environmental costs into the accounting system can improve accountability and encourage more sustainable waste management practices. The implications of this study suggest that, for MSMEs, the implementation of environmental accounting through simple ecological cost recording can serve as a managerial instrument to improve operational efficiency and strengthen business legitimacy in ecologically vulnerable tourism areas. This study recommends that business actors and policymakers position green accounting as a strategic approach to coastal environmental preservation.