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INDONESIA
WICAKSANA: Jurnal Lingkungan dan Pembangunan
Published by Universitas Warmadewa
ISSN : 25977555     EISSN : 25989871     DOI : https://doi.org/10.22225/wicaksana
Core Subject : Agriculture, Engineering,
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 9 No. 2 (2025)" : 6 Documents clear
Inclusive Development and Community Rights in Pelabuhanratu’s Just Energy Transition Theofillius Baratova Axellino Kristanto; Lukas Andri Surya Singarimbun; Izzatinnisa Izzatinnisa
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.105-121

Abstract

Climate change urges countries to adopt environmentally friendly energy production methods. The Co-firing Power Plant in Pelabuhanratu, part of the Just Energy Transition (JETP) partnership, aims to fulfil Indonesia’s commitment to energy transition while addressing local social justice issues. This research examines the complexities of local community rights in Indonesia’s just energy transition, with a focus on the co-firing power plant, particularly in Pelabuhanratu. A neo-Gramscian approach is used to analyse power dynamics and social transformation through concepts of counter-hegemony and coalition-building. The research methodology includes in-depth interviews, participatory observations, focus group discussions, and document analysis to capture various stakeholder perspectives and experiences. The biomass co-firing supply chain at Pelabuhanratu involves key actors such as Panglong, Suppliers, Agents, and CFPP, who are responsible for sourcing and distributing sawdust to the power plant. While the program creates economic opportunities, the main challenges include biomass price fluctuations, price manipulation by intermediaries, and environmental impacts from biomass burning, such as air pollution and deforestation of young trees. Women's participation in the program is limited, with most locals engaged in low-skilled jobs. The research also shows that negative environmental and social impacts remain significant barriers to achieving a just energy transition. The neo-Gramscian approach reveals that, despite material benefits, local communities remain trapped in power relationships that favour the dominant class, with little room to challenge existing policies. A more inclusive and just energy transition requires the formation of alternative institutions, improved education, and better access to resources.
Peran Digitalisasi Dalam Transisi Akuntansi Profesional Menuju Era Teknologi Ni Luh Anik Listya Wati; Shabrina Maulida; Anak Agung Erna Trisnadewi; Cynthia Cynthia
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.96-104

Abstract

The development of digital technology has had a major impact on the world of the development of digital technology has revolutionized various aspects of life, including the accounting profession which is now no longer dependent on manual recording. This change encourages accountants to adopt information technology in their daily practices. This study aims to analyze the role of digitalization in the transition of the accounting profession and identify relevant challenges and adaptation strategies. The study uses a qualitative approach with a literature study method, which allows for in-depth exploration of previous theories and findings. Data analysis was carried out through content analysis of various scientific sources. The results of the study indicate that digitalization drives significant changes in the role of accountants, from transaction recorders to strategic analysts. Technology accelerates accounting efficiency and accuracy, but the level of readiness to face digital transformation still varies, especially among MSMEs. The main challenges include low digital literacy, limited infrastructure, and lack of advanced technology skills. Effective adaptation strategies include ongoing training, curriculum reform, and assistance in the use of financial applications. In conclusion, the success of the adaptation of the accounting profession in the digital era is largely determined by the readiness to develop technological and communication competencies.
Pengaruh Kesadaran Lingkungan, Digitalisasi Akuntansi, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Ubud Ni Putu Intan Melani; Ida Ayu Surasmi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.62-67

Abstract

This study aims to analyze the influence of accounting understanding, accounting digitalization, and human resource competency on the quality of financial reports at Village Credit Institutions in Ubud District. The approach used in this study is quantitative with a population consisting of 32 Village Credit Institutions in Ubud District. The sampling technique applied is the saturated sampling technique (census), which aims to minimize errors in data collection, so that the number of samples in this study covers all Village Credit Institutions in the area. The unit of analysis in this study is the organization represented by the head of each Village Credit Institution. Data were collected using a questionnaire and analyzed using multiple linear regression methods. The results of the study indicate that accounting understanding, accounting digitalization, and human resource competency have a significant positive effect on improving the quality of financial reports at Village Credit Institutions in Ubud District.
Transformasi Digital Dalam Praktik Akuntansi Lingkungan: Peluang dan Tantangan Dalam Dunia Bisnis Modern Ni Wayan Apriyani; Ni Putu Angelita Yudia Maharani; Ni Komang Astini; Ni Made Ari Partiwi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.86-95

Abstract

Digital transformation has brought significant changes to environmental accounting practices, offering both opportunities and challenges for the modern business world. This article analyzes the impact of digitalization on operational efficiency, financial reporting accuracy, and data-driven decision-making, with a focus on technologies such as cloud computing, blockchain, and artificial intelligence (AI). The research method used is descriptive analysis based on a literature review of accredited journals and scientific articles published between 2021 and 2025. The results show that digitalization increases transparency, process automation, and speeds up real-time data access, but also faces challenges such as infrastructure investment, data security, and the digital literacy gap. Collaboration between industry, academia, and regulators is needed to address these challenges and ensure the ethical and sustainable use of technology. In conclusion, digital transformation in environmental accounting has the potential to boost companies' competitive advantage, provided it is supported by human resource readiness, visionary leadership, and a holistic adaptation strategy.
Konservasi Lingkungan dan Efisiensi Energi di Lingkungan Kampus Universitas Warmadewa: Sebuah Kajian Komprehensif Menuju Kampus Berkelanjutan I Wayan Werasmana Sancaya; Putu Ayu Sita Laksmi; I Made Yogiarta
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.68-76

Abstract

Commitment to sustainability has become an important parameter in the management of higher education institutions in the 21st century. Warmadewa University, as one of the leading higher education institutions in Bali, has a moral and academic responsibility to lead in the application of sustainable principles, particularly in environmental conservation and energy efficiency. This research aims to comprehensively examine the practices, challenges, and opportunities in implementing environmental conservation and energy efficiency within the Warmadewa University campus environment. The research method used is qualitative descriptive with a case study approach, involving field observations, in-depth interviews with stakeholders (lecturers, staff, students, and facility managers), and analysis of university policy documents. The results show that Warmadewa University has taken several positive initiatives, such as the installation of rooftop solar panels, limited waste management programs, and campus greening. However, the findings also reveal that these efforts are still fragmented and not yet integrated into a holistic sustainable campus policy framework. The main challenges include budget limitations, uneven awareness within the campus community, and the lack of a robust monitoring and evaluation system. The discussion in this article emphasizes the importance of an integrated approach that combines policy, technological, financial, and cultural aspects. This article concludes by recommending concrete strategies, such as the development of a Sustainable Campus Master Plan, strengthening the energy management system, optimizing water and waste management, and integrating sustainability education into the curriculum to create a sustainable conservation culture at Warmadewa University
Manajemen Pariwisata Berbasis Lingkungan di Buleleng, Bali: Strategi, Tantangan, dan Integrasi Kearifan Lokal Putu Ayu Sita Laksmi; Bayu Pasupati
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.77-85

Abstract

Buleleng Regency in North Bali emerges as an alternative destination offering a different tourism paradigm from the crowded southern areas of Bali. This article aims to analyze the implementation of environment-based tourism management in Buleleng, focusing on the strategies, challenges, and the role of the local wisdom of Tri Hita Karana. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with key stakeholders, field observations at primary tourist locations, and a review of policy documents. The research findings indicate that Buleleng possesses great natural and cultural potential as a foundation for sustainable tourism. The implementation of environment-based tourism management is realized through various initiatives, including the development of strong Community-Based Tourism (CBT), waste management policies, biodiversity conservation, and the promotion of special interest tourism. The philosophy of Tri Hita Karana serves as an operational guide in creating harmony between tourism activities, environmental sustainability, and the socio-cultural life of the community. However, this implementation faces complex challenges, such as infrastructure development pressure, fluctuations in tourist numbers, budget limitations, and conflicts of interest among stakeholders. This article concludes that the long-term success of Buleleng's tourism heavily depends on the consistency of a collective commitment to prioritize a sustainable approach, strengthen the capacity of the local community, and make local wisdom the core of every decision-making process. The implications of this research provide valuable lessons for similar destinations striving to balance economic growth with ecological and cultural sustainability.

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