WICAKSANA: Jurnal Lingkungan dan Pembangunan

The Influence Of The Implementation Of Green Accounting And Corporate Social Responsibility Based On Tri Hitakarana On Financial Performance

Luh Putu Widi Laksmi — 2024-12-02

This study aims to test and analyze the effect of the implementation of green accounting and corporate social responsibility based on tri hita karana on financial performance in the hotel sector. This study was conducted in the hotel sector throughout Gianyar Regency with a research sample of 90 respondents taken using purposive sampling techniques. All data obtained from the questionnaire distribution were suitable for use, then analyzed using multiple linear regression, and hypothesis testing (t-test and f-test). The results of the study showed that the implementation of green accounting had a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. Implementing green accounting in the company, it will be able to improve the company's financial performance, one of which is by including environmental raw material costs in the company's accounting reports. Corporate social responsibility based on tri hita karana has a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. By implementing Corporate Social Responsibility based on Tri Hita Karana, the company will be able to gain the trust of the community around the company, so that the surrounding community can accept the existence of the company and prevent external conflicts with the surrounding community, which in the end can help the company to be accepted legally and not incur external costs that can affect the company's financial performance.

Pengaruh Lokasi, Kualitas Pelayanan, Dan Fasilitas Terhadap Kepuasan Wisatawan Pada Goa Rangko Labuan Bajo, Kecamatan Boleng, Kabupaten Manggarai Barat

Yuliana Alexia Idar — 2024-12-02

The purpose of this study is to ascertain how Rangko Cave in Labuan Bajo is affected by its location, level of service, and amenities. This place is in the West Manggarai Regency's Rangko Labuan Bajo Cave in the Komodo District. The population uses tourists, with a sample size of 100 people and a total of 17,361 visitors to Rangko Cave in 2022. Some of the methods used to look at data are the validity, reliability, classical assumption, multiple linear regression, coefficient of determination, F, and t tests. Researchers have found that both location and the quality of services and facilities have a good and significant effect on how happy visitors are. Location also has a big and good effect on how happy visitors are. Lastly, facilities have a big and good effect on how happy visitors are. Researchers can make ideas that should be carried out by the company. For example, they could offer good service, make sure there are enough facilities, and ask customers for feedback to get tourists wanting to come back to Rangko Cave, Labuan Bajo. Then it would be better for the company to place one person on the road to regulate traffic, place tourist attraction signboards, carry out supervision, carry out routine evaluations, provide special training to officers on effective communication skills and provide adequate changing rooms for visiting tourists.

Influence Electronic Word Of Mouth, Price, And Product Quality On Decisions Purchase At Cafe Mr. Takoyaki In Denpasar

Ni Putu Eka Santiari — 2024-12-02

This research aims to explore the influence of Electronic Word of Mouth (EWOM), price and product quality on consumer purchasing decisions at Cafe Mr. Takoyaki in Denpasar. This research uses quantitative methods with a sample size of 100 respondents selected using the Slovin formula based on the consumer population of Cafe Mr. Takoyaki totaling 10,528 people. All data obtained from the questionnaire distribution is suitable for use, then analyzed using the classic assumption test, multiple linear regression, hypothesis testing (f test and t test). The results of the analysis show that (1) Electronic Word of Mouth, price and product quality significantly influence purchasing decisions at Cafe Mr. Takoyaki. (2) Electronic Word of Mouth has a positive and significant effect on purchasing decisions at Cafe Mr. Takoyaki in Denpasar. (3) Price has a positive and significant effect on purchasing decisions at Cafe Mr. Takoyaki in Denpasar. (4) Product quality has a positive and significant effect on purchasing decisions at Cafe Mr. Takoyaki in Denpasar. Therefore, based on this research it can be concluded that Electronic Word of Mouth, price and product quality have a significant role in influencing purchasing decisions at Cafe Mr. Takoyaki in Denpasar.

Analisis Posisi Bersaing dan Strategi Pemasaran Untuk Meningkatkan Penjualan Pada Nature Cake Denpasar Timur

Desiderius Milesantus Tena Witak — 2024-12-02

Nature Cake is a business that operates in the food sector, especially cakes. Where sales during 2023 will experience fluctuations. This research aims to analyze the company's competitive position, analyze the company's strengths, weaknesses, opportunities and threats and analyze the most relevant marketing strategies to increase sales value. This research was conducted on Nature Cake. Data sources consist of primary and secondary data. The data type consists of qualitative and quantitative data. Data analysis techniques use BCG analysis (Boston Consulting Group) and SWOT analysis (Strength, Weakness, Opportunity, Threats). The research results show that (1) Nature Cake's strengths include: skilled human resources, price, product quality, good and complete machines, service quality and promotional activities. Weaknesses include: limited production and products that do not last long. Opportunities include: being around residential areas, technological and cultural developments. Threats from Nature Cake include: company competition and quite tight price competition. The relevant strategy applied is the SO strategy because Nature Cake's position is between external opportunities and internal strengths in the SWOT matrix diagram.

Practice of Accountability Based on Non-Physical Relations in the Tenganan Pegringsingan Customary Institution

Nyoman Ari Surya Darmawan — 2024-12-04

The customary institution of Tenganan Pegringsingan has accountability practices based on metaphysical relationships through rituals (ceremonies) and the use of traditional offerings (banten) while adhering firmly to the teachings of kharmaphala. This research adopts a qualitative research method with an interpretive paradigm and aligns with the ethnomethodological approach. The research informants were selected based on their competence in answering the research questions, namely the traditional leader, the traditional executor, and the local community. Rituals (ceremonies) using traditional offerings (banten) are considered very sacred and holy. This offering is part of the yadnya and bhakti of the customary community at the Tenganan Pegringsingan customary institution. Yadnya is a sacrifice that will become more meaningful for others and fellow beings if we perform it with sincerity and without expecting any reward, while bhakti is the embodiment of respect that is always based on a sense of sincerity. The skill of total surrender to God to achieve the pinnacle of success and happiness in this world and the hereafter. The foundation of those values dominates the souls of the organization's administrators in carrying out their duties. Of course, yadnya and bhakti are very important in rituals.

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Reputasi Perusahaan Sebagai Variabel Mediasi

Ni Ketut Maya Diani — 2024-12-04

There are several phenomena in this research, namely, the company does not process waste from production raw materials, violations of consumer rights, negligence towards employee safety and health and fraud in financial performance reports by manipulating revenue recognition. This research aims to empirically test the influence of Corporate Social Responsibility on Financial Performance, the Influence of Corporate Social Responsibility on Corporate Reputation, the Influence of Corporate Reputation on Financial Performance and the Influence of Corporate Reputation as a mediating variable between Corporate Social Responsibility and Financial Performance. The sample determined was determined based on the purposive sampling method, with a total sample of 21 issuers so that the total observations in this study were 63 observations. The data used in this research is secondary data. The data analysis technique for testing hypotheses is Partial Least Square. The research results prove that (1) Corporate Social Responsibility has a significant positive effect on Financial Performance, (2) Corporate Social Responsibility has a significant positive effect on Corporate Reputation, (3) Corporate Reputation has a significant positive effect on Financial Performance (4) Corporate Reputation can mediate the influence of Corporate Social Responsibility for Financial Performance.