Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi

Pengelolaan Pariwisata Heritage di Pura Maduwe Karang, Kabupaten Buleleng dalam Perspektif Pariwisata Berkelanjutan

Ketut Rediyasa (Universitas Hindu Negeri I Gusti Bagus Sugriwa)
I Nengah Lestawi (Universitas Hindu Negeri I Gusti Bagus Sugriwa)
Ida Ayu Tari Puspa (Universitas Hindu Negeri I Gusti Bagus Sugriwa)



Article Info

Publish Date
31 Mar 2026

Abstract

The development of heritage tourism in Bali has influenced the management dynamics of religious sites such as Pura Maduwe Karang, which functions as a living heritage site. Although tourist visits have taken place, the management system remains predominantly based on customary (adat) governance and has not been fully integrated into a sustainable tourism framework. The research gap lies in the limited number of studies that comprehensively analyze the management of active temples from a sustainability perspective. This study addresses the following research questions: how the existing tourism management system operates and how it aligns with the principles of sustainable tourism. The objective of this research is to analyze the management of heritage tourism at Pura Maduwe Karang from a sustainable tourism perspective. This study employs a qualitative descriptive-analytical approach to understand the dynamics of community-based management. Data were collected through observation, in-depth interviews, and documentation using purposive sampling techniques. The findings indicate that management practices are adaptive in nature and lack formal planning; however, socio-cultural and environmental aspects are relatively well maintained. Economic benefits remain limited and tend to be seasonal. The limitations of this study include a restricted number of informants and the absence of quantitative data on visitor numbers and revenue. Future research is recommended to apply mixed methods and conduct comparative studies among religious heritage sites to strengthen the findings.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...