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Putu Ayu Sita Laksmi
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jmh@swastikajournal.com
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+6281122855757
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jmh@swastikajournal.com
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Jl. Gemah Jaya II No.345, Kinijaya, Kedungmundu, Kec. Tembalang, Kota Semarang, Jawa Tengah 50273
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Kota palangkaraya,
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INDONESIA
Journal Management and Hospitality
Published by Swastika Journal
ISSN : 30315603     EISSN : 30317894     DOI : 10.61857/jmh
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Management and Hospitality (abbreviated as JMH) in increasing innovation and developing healthier entrepreneurial ecosystems under the auspices of PT Batara Swastika Harati Journal The Management and Hospitality Tourism Management aims to relate to current research the role of Tourism Economy Tourism and Hospitality Community Based Tourism Future Trends in Hospitality and Tourism The Journal Journal Management and Hospitality Tourism Management in three (3) issues per year and published in December - March; April - July; August - November. omestic and international tourism issues Environmental impact of tourism Tourism Management Destination Management Tourism Product, Promotion, and Marketing Tourism Policy Eco and Urban Tourism Innovative Tourism and Hospitality Hospitality Management Service Management Human Resource in Tourism, Hospitality and Food Business Entrepreneurship in Tourism, Hospitality and Food Business Destination Tourism (its potential, development, carrying capacity, markets, institutions, etc.) The Hospitality Industry (hotels, restaurants, gastronomy, and culinary) Travel (patterns of travel, virtual tours, etc.) MICE and Event Management Service Management (service quality, expectations, satisfaction, providers) Tourism Media Hospitality & Tourism Education Tourism related aspects (economy, social, cultural, impact, etc.) hospitality tourism management and marketing destination marketing and management sustainable tourism tourism and environment tourism planning and regional development entrepreneurship in tourism and hospitality gastronomic tourism tourism education leisure and recreation studies the emerging field of event management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Tourism, Leisure and Hospitality Management
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)" : 5 Documents clear
Implementation of Sustainability Financial Accounting: Analysis of the Influence of ESG Performance on the Financial Performance of Public Companies in Indonesia DEWI, Ni Made Santhi; PUTRI, Made Dea Yunika; INDRASWARI, Ni Putu Putri Gita; DEWI, Ni Kadek Ari Candra
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

This study examines the implementation of sustainability accounting and its impact on the financial performance of public companies in Indonesia during 2020-2023. Using secondary data from 85 companies listed on the Indonesia Stock Exchange (IDX), this research analyzes the relationship between Environmental, Social, and Governance (ESG) performance and financial indicators through panel data regression analysis and Granger causality testing. Results show a significant positive correlation (r = 0.342, p < 0.01) between ESG scores and Return on Assets (ROA). The average ESG disclosure score increased from 48.6% in 2020 to 54.0% in 2023, while companies with high ESG ratings showed 59.6% higher ROA compared to low-rated peers. Granger causality testing confirms unidirectional causality from ESG performance to financial performance with a two-quarter lag. This study provides evidence that ESG investments generate an ROI of 374%, making sustainability accounting a strategic imperative rather than a mere compliance cost.
Accounting Profession in the Midst of Green Economy Transition: A Literature Review SURYANATA, I Made Riyan; CAHYANA, I Wayan Windu; CANDRASWARI, Ni Putu Fitria; ERAYANTI, Ni Komang Sri
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The accounting profession now faces new opportunities and challenges as a result of the shift to a green economy. In addition to producing standard financial statements, accountants must also be able to incorporate sustainability data into reporting and decision-making. Using a descriptive-qualitative approach to the relevant literature, this review seeks to examine the strategic role that the accounting profession plays in promoting a green economy. The study findings suggest that despite the greater need for accountants with sustainability expertise, educational institutions and the business community are still not as prepared as they should be. Key barriers include issues such as lack of professional training, limited coverage of green accounting curricula, and the administrative nature of the accountant’s role. For accountants to contribute strategically to sustainable development, curriculum reform, ongoing training, and organizational culture change are needed. The study highlights the importance of reimagining accountants as a key force behind environmentally and socially conscious corporate practices.
Generation Z and the Future of the Accounting Profession: A Qualitative Study of Challenges and Adjustment in the Technology Era INDRAJAYA, Anak Agung Ngurah Putra; ULANDEWI, Anak Agung Sagung Istri Rima; DEWI, Ni Kadek Shinta Yulia; TANAYA, Tjokorda Istri Agung Maheswari Putri
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The digital transformation that has occurred in the world of accounting has given rise to fundamental changes in the roles and competencies required of an accountant. Generation Z, as the group that currently dominates higher education, is faced with the challenge of adapting to the dynamics of an increasingly technology-based profession. This study aims to understand how Generation Z accounting students view changes in the accounting profession and how they prepare themselves for the era of digitalization. This study uses a qualitative approach with a phenomenological study method. The subjects of the study were ten final-year accounting students selected through a purposive sampling technique. Data were collected through an open-ended questionnaire and analyzed thematically. The results showed that the majority of respondents had a positive attitude towards the digitalization of the accounting profession and realized the importance of mastering technology such as accounting software, cloud computing, and artificial intelligence. However, most respondents had not had direct experience with the technology and felt that learning on campus did not fully support their digital readiness. Within the framework of the Theory of Planned Behavior (TPB), it was found that students' positive attitudes and adaptive intentions had not fully developed into real behavior due to low perceptions of control over resources and weak social encouragement from the academic environment. This study recommends the need for stronger institutional support in the form of a curriculum that is responsive to technological developments and broader and more targeted access to training for students.
Operational Efficiency as a Pillar of Sustainable Green Tourism Development PUTRI, Shera Andelia; CLARISA, Putu Saskia Cindy; CAHYANI, Ni Wayan Indah; ADELIA, Efa Fitri
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

Green tourism is an approach to destination development that emphasizes the balance between economic growth, environmental conservation, and social sustainability. It ensures that tourism contributes not only to the economy but also to the preservation of natural resources and the empowerment of local communities. In its implementation, operational efficiency plays a crucial role in optimizing tourism activities, ensuring effective resource use, and minimizing environmental impacts. Efficient management of energy, water, and waste, as well as the adoption of environmentally friendly technologies, are essential in supporting sustainable operations. This article examines the role of operational efficiency in strengthening sustainable green tourism development. Using a desk study method, relevant national and international literature was reviewed to provide a comprehensive perspective. The findings indicate that efficiency improves competitiveness, promotes environmentally responsible practices, and supports good governance in tourism management. Furthermore, it enhances transparency and accountability, aligning tourism activities with the Sustainable Development Goals (SDGs). Overall, this study offers a conceptual foundation for developing policies and strategies that encourage efficient, environmentally friendly, and socially inclusive tourism management, thereby ensuring long-term sustainability of destinations.
Blue Economy and the Attraction of Beach Tourism AURELIA, Devina; SETYAWATI, Ni Kadek; MORUK, Mariane Clarissa; CAHYANI, Ni Made Melia
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The Blue Economy is a sustainable development strategy that integrates economic growth, marine environmental conservation, and social welfare. This concept emphasizes the importance of balancing the utilization of marine resources with long-term ecosystem sustainability. In the context of tourism, the Blue Economy offers opportunities to develop coastal attractions that are both economically valuable and environmentally responsible. This article aims to analyze the relationship between the Blue Economy and the development of coastal tourism attractions. The method applied is a systematic literature review of 15 relevant national and international journals that discuss sustainable marine resource management, coastal tourism, and community involvement. The findings show that the application of Blue Economy principles not only ensures the sustainability of coastal ecosystems but also increases economic added value through sustainable tourism, marine-based product innovation, and local community empowerment. Furthermore, this study emphasizes the importance of multi-stakeholder collaboration including government, private sector, and local communities in designing policies and strategies that encourage sustainable coastal tourism development rooted in the Blue Economy framework.

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