cover
Contact Name
Komang Adi Kurniawan Saputra
Contact Email
Kaksaputra12@gmail.com
Phone
-
Journal Mail Official
journaltep@gmail.com
Editorial Address
Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123
Location
Kota denpasar,
Bali
INDONESIA
Journal of Tourism Economics and Policy
ISSN : 27752283     EISSN : 28072839     DOI : 10.38142/jtep
The Journal of Tourism Economics and Policy is published biannually and published in March and November. JTEP also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development, and environment, and their implications for sustainable development; Micro and Macro Economics, Economic Planning, Economic Control, Trade, Public Policy, Islamic Economics, Economic Circular, and much more
Articles 197 Documents
Accounting as a Strategic Tool for Operations in the Tourism Sector PIRATIH, Ni Made Ayu Mita; MAHARANI, Ni Nyoman Sri Devi; DAMAYANTI, Komang Irma; ASIH, Ni Kadek Astiti
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1354

Abstract

The tourism sector is currently facing significant challenges in enhancing operational efficiency amid intense global competition and dynamic consumer demands. In this context, accounting is no longer viewed merely as a tool for recording financial transactions but as a strategic instrument that provides relevant information to support managerial decision-making. This article aims to explore how accounting can be utilized as a strategic tool in driving operational efficiency within the tourism sector. Through a literature review and case analysis of several tourism entities in Indonesia, this study finds that the implementation of managerial accounting, cost analysis, budget planning, and financial control significantly contributes to improved operational performance. Accurate accounting information enables management to identify areas of waste, optimize resource utilization, and develop innovative strategies to enhance productivity and business sustainability. Furthermore, financial transparency and accountability strengthen stakeholder trust, ultimately having a positive impact on the image and continuity of tourism businesses. These findings emphasize that the integration of effective accounting practices with operational strategies is a key factor in building competitiveness in the tourism sector in the era of globalization. The implications of this study recommend the need to enhance human resource capacity in tourism accounting and to develop more adaptive financial information systems in response to market changes.
Innovative Accounting For Bali Tourism Management And Competitiveness PUTRI, Ni Made Nadia Adina; JULIANI, Desak Ketut; KUMLASARI, Ni Putu Eprilia; PRADNYANI, Ni Putu Rahayu; PRATIWI, Ni Nyoman Dini
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1355

Abstract

This study examines the innovative role of accounting systems in building effective and accountable Bali tourism with a qualitative approach to tourism villages and tourism business actors. Modern accounting systems contribute significantly to financial management through improving record-keeping accuracy and anti-fraud mechanisms based on local culture, supporting strategic decision-making with real-time financial data and environmental impact analysis, and increasing the competitiveness of destinations through standardized financial reporting that facilitates access to financing and strengthens the value of local wisdom. The study also highlights the synergy of local regulations with community participatory accounting practices for sustainable financial governance. Temuan offers an accounting-based tourism governance framework that prioritizes transparency, sustainability, and cultural preservation as pillars of Bali's competitiveness in the digital era.
Modern Cooperative Governance in Indonesia: Policy Insights from Koperasi Usaha Mandiri, Belitung MAYASARI, Dessy; LOKANTARA, I Gede Wyana
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1361

Abstract

The 2024 Modern Cooperative Assistance program at Koperasi Konsumen Usaha Mandiri was implemented over a four-month period with a focus on enhancing business management. The primary objective of this program was to guide cooperative administrators and members in optimizing internal resources and capabilities while enhancing the effective utilization of natural resources. This assistance program not only provided technical expertise but also fostered an ecosystem conducive to both institutional and individual growth within the cooperative. A quantitative approach was employed to assess the program’s effectiveness through survey questionnaires administered to cooperatives that received assistance. This assessment aimed to identify changes in governance, capital access, digital technology adoption, and business innovation. The collected data were analyzed using descriptive statistical methods to examine trends and patterns observed before and after the implementation of the assistance program. The assessment results indicated a substantial improvement in modern cooperative performance, as reflected in the increase of evaluation scores from 24.53 to 70.08. These findings suggest that the assistance program played a crucial role in transforming cooperatives into more competitive and innovation-driven entities. Therefore, this data-driven assistance strategy can serve as a foundation for future policy development aimed at enhancing cooperatives' adaptability to the evolving dynamics of the digital economy in a sustainable manner.
Identification of Potential and Development of Insta Tourism in Kotagede Yogyakarta PRAMUSITA, Arina; HANDAYANI, Frida Anis
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1362

Abstract

Instagram is a social media platform that is quite popular, its existence has changed the way people communicate and connect with each other. The popularity and ease of using social media has placed it in various roles, including as a means of promotion. As one of the most popular platform social media,the post of attractive photos and videos on Instagram has increasing the number of tourists visitation inm many destinations. This then gave rise to the term Insta Tourism, which motivates someone to visit instagramable tourist destinations because they want to get interesting content to posting on their social media account. Kotagede is a cultural tourism area that offers the landscape and architecture of the Mataram kingdom that are still authentic and unique. Several tourist spots in Kotagede are one of the tourist destinations for Insta Tourism. This research aims to analyzed the potential of Insta Tourism in Kotagede, so that in the future it can be used as a recommendation for the development and diversification of tourism products. This study uses a qualitative descriptive method by conducting observations and field interviews with tourists, as well as analyzing a number of posts on Instagram about Kotagede tourism.
The Influence of Influencer Credibility and Brand Image on Interest in Buying Facial Skin Care Products Marketed via TikTok among Generation Z Female Consumers in Denpasar City DEWI, I Gusti Ayu Agung Istri Sari; PUTRI, Sukmasari Triana Gita
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1367

Abstract

The rise of social media, especially TikTok, has transformed how companies market their products, particularly in the beauty industry. Influencers are often used as an effective marketing strategy as they can shape consumer perception and purchasing decisions, especially among Generation Z who are active on TikTok. This study aims to determine the influence of influencer credibility and brand image on the purchase intention of facial skin care products marketed through TikTok, focusing on female Generation Z consumers in Denpasar City. This is a quantitative associative research using 107 respondents. The data were analyzed using multiple linear regression. The results indicate that the influencer credibility variable (X1) and the brand image variable (X2) significantly influence the purchase intention (Y) of facial skin care products marketed through TikTok among Generation Z female consumers in Denpasar.
Criminal Law Policy on Environmental Crimes in Climate Change Issue SANCAYA, Wayan Werasmana; SAPUTRA, Komang Adi Kurniawan
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1372

Abstract

Climate change caused by human activities such as deforestation and pollution is a serious global issue. In Indonesia, despite the existence of the Environmental Protection and Management Law, the enforcement of environmental criminal law is still weak due to light sanctions, overlapping regulations, and corruption. This study assesses the effectiveness of environmental criminal policy in Bali related to climate change through an analysis of Regional Regulation No. 5/2011 and empirical data from interviews and court decisions. The results show that the environmental criminal law framework has not explicitly criminalized activities that cause climate change, such as carbon emissions from land conversion, and existing sanctions are not commensurate with ecological losses. Empirically, only 20% of environmental cases result in imprisonment, while 80% are resolved administratively. The main obstacles include economic pressure from the tourism industry, limited capacity of the apparatus, and conflicts between national and customary laws. This study recommends revision of regulations to include aspects of climate change, the establishment of a Special Environmental Court, and the integration of customary sanctions. These findings contribute to the green criminology literature and offer a Balinese Eco-Legal Framework model to balance tourism development and environmental protection. Without strong policy intervention, Bali is at risk of losing its ecological carrying capacity.
Determinants of Interest in Using E-Library of Ganesha University of Education Students SUGITA, Wayan; TRIANASARI, Trianasari; RAHMAWATI, Putu Indah
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1380

Abstract

This study aims to examine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on the intention to use the E-Library by Ganesha University of Education students. The research method used is quantitative research. The population of this research is the students of Ganesha University of Education. Determination of the sample using the non probability sampling method, with the purposive sampling technique, where the sample is determined by selecting students who come to the library and students who have used the E-Library. The data in this study used a questionnaire as a data collection instrument consisting of 28 (twenty-eight) question items. The data were tested using SPSS version 20. The results showed that: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value and habit have a positive and significant effect on the interest in using the E-Library by students of the Ganesha University of Education. Therefore, the indicators for each variable can be used as a reference in the development of the E-Library by the Ganesha University of Education Library so that students' interest in using the E-Library will increase.
The Effect of Discipline, Motivation and Compensation on Civil Servants' Performance at Ganesha University of Education SUPADMI, Ni Nyoman Sri; SUARMANAYASA, I Nengah; RAHMAWATI, Putu Indah
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1381

Abstract

This study aims to analyze the influence of discipline, motivation, and compensation on the performance of civil servants (PNS) at the Ganesha University of Education. The research sample consisted of 145 respondents who were selected using a purposive sampling technique. Data was collected through a questionnaire which was then analyzed using multiple linear regression. The results showed that motivation had a significant positive effect on the performance of civil servants at the Ganesha University of Education. Meanwhile, discipline and compensation have no effect on the performance of civil servants at the Ganesha University of Education. Therefore, it is suggested that the management of the Ganesha University of Education pay special attention to the motivational aspect in improving the performance of their civil servants.
The Influence of Talent Management and Work Motivation on the Performance of Non-PNS Government Employees at Ganesha University of Education MANUABA, Ida Bagus Ngurah Sidharta; RAHMAWATI, Putu Indah; SUARMANAYASA, I Nengah
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1382

Abstract

This study aims to examine the influence of talent management and work motivation on the performance of Non-PNS government employees at Ganesha University of Education. The research method used is a survey method using a questionnaire as a data collection tool. The research sample was Non-PNS government employees at Ganesha University of Education consisting of various work units. The object of the study involved employees divided into several departments totaling 136 respondents to be used as samples. The results of data analysis using multiple linear regression methods showed that talent management has a positive and significant influence on the performance of Non-PNS government employees at Ganesha University of Education. Likewise, work motivation has a positive and significant influence on the performance of Non-PNS government employees at Ganesha University of Education. The findings of this study indicate that talent management and work motivation play an important role in improving the performance of Non-PNS government employees at Ganesha University of Education. Therefore, improving talent management and work motivation can be an effective strategy for the government and educational institutions to improve the performance of Non-PNS government employees at Ganesha University of Education.
The Effect of Motivation, Workload and Compensation on the Performance of Non-Civil Servant Employees of Ganesha Education University MASTIASIH, Made; SUARMANAYASA, I Nengah; RAHMAWATI, Putu Indah
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1384

Abstract

This study aims to analyze the influence of motivation, workload, and compensation on the performance of non-civil servant (PNS) employees at Ganesha University of Education. Non-PNS employees have an important role in supporting university operations, therefore it is important to understand the factors that influence their performance. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to non-PNS employees at Ganesha University of Education. The sample of this study consisted of 189 non-PNS employee respondents who had various positions and responsibilities in various work units at the university. The results of the data analysis showed that motivation, workload, and compensation had a significant effect on the performance of non-PNS employees at Ganesha University of Education. Motivation of non-PNS employees has a positive effect on employee performance, where employees who have high motivation tend to show better performance. Meanwhile, workload has a negative effect on the performance of non-PNS Undiksha employees. The higher the workload given, the employee performance tends to decrease. Fair and adequate compensation also has a positive impact on the performance of non-PNS employees. Motivation, workload, and compensation have a significant effect on the performance of non-PNS employees at Ganesha University of Education. The results of this study imply that Ganesha University of Education should enhance non-PNS employee performance by improving motivation through recognition, rewards, and career development. Additionally, establishing workload and compensation standards is essential to ensure fairness based on employee contributions.

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