LOCAL WISDOM-BASED MENU INNOVATION, FINANCIAL PERFORMANCE, AND RESTAURANT COMPETITIVENESS

I Komang Trisna Eka Putra Komang (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)
I Wayan Sugiartana (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)
Aditya Manggala RS (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)

(JRAMB) Jurnal Riset Akuntansi Mercu Buana
Vol 12 No 1: Mei 2026

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.