Innovative Accounting For Bali Tourism Management And Competitiveness

Authors

  • Ni Made Nadia Adina PUTRI Warmadewa University, Indonesia
  • Desak Ketut JULIANI Warmadewa University, Indonesia
  • Ni Putu Eprilia KUMLASARI Warmadewa University, Indonesia
  • Ni Putu Rahayu PRADNYANI Warmadewa University, Indonesia
  • Ni Nyoman Dini PRATIWI Warmadewa University, Indonesia

DOI:

https://doi.org/10.38142/jtep.v5i2.1355

Keywords:

Bali Tourism, Innovative accounting, Financial management, Accountability, Tourism sustainability, Decision making, Tourism destination competitiveness, Regional fiscal governance

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.

References

Agustini, N. M. W., Trisnadewi, A. A. E., & wan Saputra, K. A. K. (2019). Pengaruh Partisipasi Anggaran, Asimetri Informasi, Kualitas Sumber Daya Manusia Dan Kejelasan Sasaran Anggaran Terhadap Budgetary Slack Pada Organisasi Perangkat Daerah Kabupaten Bangli. JEMA ADPERTISI JOURNAL, 1(1).

Bali, B. P. S. P (2024). Perkembangan Pariwisata Provinsi Bali April 2024. Jl. Raya Puputan (Renon) No 1 Denpasar: Badan Pusat Statistik Provinsi Bali.

Perkembangan Pariwisata Provinsi Bali April 2024 - Badan Pusat Statistik Provinsi Bali

Ciputra, Universitas. 2025. Akuntansi adalah dasar penting dalam pengambilan keputusan bisnis. https://www.ciputra.ac.id/akuntansi-adalah-dasar-penting-pengambilan-

keputusan-bisnis/.

Kementerian Pariwisata dan Ekonomi Kreatif Republik Indonesia. (2023). Strategi Digitalisasi Pariwisata untuk Meningkatkan Daya Saing Destinasi. https://kemenparekraf.go.id

Lesi Hertati, Apriapollo Syafarudin, Otniel Safkaur, Irlan Fery. 2021. "Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona." Jurnal Revenue Vol. 01, No. 02.

Nugroho, R. (2022). Digitalisasi Akuntansi dan Dampaknya pada Efisiensi Pengelolaan Keuangan UMKM. Jurnal Akuntansi dan Bisnis, 15(2), 123-135.

PwC Indonesia. (2022). The Future of Accounting: Digital Transformation in Indonesia. https://www.pwc.com/id/en/publications

Sanjayani, M. W. G. H., Saputra, K. A. K., & Surasmi, I. A. (2024). The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative. International Journal of Environmental, Sustainability, and Social Science, 5(1), 147-153.

Saputra, K. A. K., Atmadja, A. T., & Koswara, M. K. (2019). Intervensi Regulasi Dan Job Relevant Information Dalam Penerapan Anggaran Koperasi. ISEI Economic Review, 3(2), 54-59.

Sari, D. P., & Wijaya, A. (2021). Pemanfaatan Teknologi Digital dalam Pengelolaan Destinasi Wisata Berbasis Akuntansi. Jurnal Teknologi dan Manajemen Pariwisata, 9(1), 45-58.

Seputro, H. Y., & Mustafida, E. F (2024). Akuntabilitas Pengelolaan Keuangan Wisata: Peran Partisipasi Masyarakat, Kompetensi Pengelola Wisata, dan Transparansi. Jln. Majapahit 2-4 Blitar - Jawa Timur: Universitas Islam Blitar. https://ejournal.unisbablitar.ac.id/index.php/akuntabilitas/article/view/3381

World Bank. (2020). Digital Transformation in Tourism: Enhancing Competitiveness and Sustainability. https://www.worldbank.org/en/topic/tourism

Wulan, Rindi. 2025. Akuntansi Manajerial: Kunci Mengoptimalkan Keputusan Bisnis di Era Modern. Februari 18. https://kumparan.com/rindi-wulan/akuntansi-manajerial-kunci- mengoptimalkan-keputusan bisnis-di-era-modern-24WWHSp10qa.

Downloads

Published

2025-04-30