Academia Open
Vol. 10 No. 2 (2025): December

Green Accounting Integrating the Tri Hita Karana Philosophy into Village Economic Development: Akuntansi Hijau Mengintegrasikan Filsafat Tri Hita Karana ke dalam Pengembangan Ekonomi Desa

Putu Adi Suprapto (Program Studi Ilmu Hukum, Politeknik Negeri Bali)
I Nyoman Abdi (Program Studi Ilmu Hukum, Politeknik Negeri Bali)
Ida Ayu Putu Sri Astiti Padmawati (Program Studi Ilmu Hukum, Politeknik Negeri Bali)



Article Info

Publish Date
22 Aug 2025

Abstract

General background: Tourism plays a significant role in Indonesia’s economic growth, particularly through village-based tourism that integrates cultural sustainability and community welfare. Specific background: Tampaksiring Village, designated as a tourism village under Bali Governor Regulation No. 52 of 2021 and Regent Decree No. 762/E-02/HK/2020, possesses rich natural, cultural, and historical assets. However, its development remains suboptimal, revealing a gap between regulatory mandates and actual implementation. Knowledge gap: Existing studies have rarely examined the legal authority and governance challenges of village administrations in optimizing tourism potential within a sustainable development framework. Aims: This study investigates Tampaksiring Village’s authority in managing local tourism and identifies strategies to enhance its tourism potential. Results: Findings show that the village government exercises attribution and delegation authority but struggles to implement integrative and strategic programs. The study highlights five development efforts: branding a unique tourism identity, expanding partnerships, utilizing social media, empowering community participation, and ensuring cultural-environmental sustainability. Novelty: Unlike prior research focusing mainly on promotion, this study underscores the interplay between legal authority, governance, and community-based management as key drivers of sustainable tourism branding. Implications: Strengthening institutional capacity and collaborative governance can transform Tampaksiring into a model of culturally rooted and environmentally responsible tourism development Highlight: Legal authority and governance are crucial for optimizing village tourism. Branding, partnerships, and social media drive tourism visibility. Cultural and environmental sustainability ensure long-term impact. Keywords: Tourism Village, Tampaksiring, Sustainable Development, Governance, Community Empowerment

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Journal Info

Abbrev

acopen

Publisher

Subject

Medicine & Pharmacology Public Health

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...