Jurnal Keberlanjutan (Journal of Sustainability)
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Financial and non-Financial Performance Analysis for Hotel Sustainability: A Case Study
Full text linkThis study aims to analyze financial ratios to assess the sustainability of PT Eastparc Hotel Tbk. The analysis was carried out by comparing financial statements from 2022 to 2024 using a descriptive quantitative method. The ratios used include liquidity, solvency, and profitability. The results of the analysis showed an increase in the liquidity ratio and a decrease in the solvency ratio, indicating that the financial structure is getting stronger. However, the profitability ratio has decreased from 2022 to 2024, so the efficiency of asset and capital use needs to be improved. In general, the value of the ratio is above the industry standard, indicating stable financial conditions. Based on this, management needs to improve the effectiveness of asset management and profit growth strategies for the company's sustainability. From the non-financial side, the company shows an excellent reputation. The company has shown sustained growth with attention to service quality and strengthening of its financial foundation to achieve sustainability
Optimizing Financial Management Behavior Through Financial Literacy and Inclusion: The Strategic Role of Financial Self-Efficacy
Full text linkFinancial self-efficacy reflects an individual’s confidence in managing finances, utilizing financial services, and believing in their ability to achieve long-term financial goals. This study aims to examine the influence of financial literacy and financial inclusion on financial management behavior, with financial self-efficacy serving as a mediating variable. Employing a quantitative approach, the study involved a population of 2,411,234 active customers from Lembaga Perkreditan Desa (LPD). A total of 384 respondents were selected using the Krejcie and Morgan formula through a non-probability sampling method with purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) version 4.0 to assess both direct and indirect effects. The results indicate that financial literacy and financial inclusion have a significant positive impact on financial management behavior. Additionally, both variables significantly and positively influence financial self-efficacy. Furthermore, financial self-efficacy effectively mediates the relationship between financial literacy and financial inclusion toward financial management behavior. It implies that enhancing financial literacy and expanding financial inclusion, when accompanied by strengthening individuals' confidence in their financial capabilities, can lead to more optimal financial management behavior, particularly within LPDs currently facing financial health challenges
Revitalization of Sustainable Water Resources Policy in the Framework of Regional Autonomy in Indonesia
No full textIndonesia’s water resource governance is facing a multifaceted crisis exacerbated by a decentralized administrative structure. Although regional autonomy was envisioned to enhance local responsiveness, it has instead fostered policy fragmentation, weak inter-jurisdictional coordination, and increasing vulnerability of river ecosystems. This paper addresses these systemic challenges by analyzing the underlying governance failures and advancing a strategic framework for revitalizing sustainable water policy. The study employs a qualitative-descriptive methodology through comprehensive literature review and thematic analysis, incorporating comparative insights from international best practices. Findings reveal that effective water governance requires harmonization of regulatory frameworks between central and local governments, institutional capacity-building at the subnational level, integration of spatially enabled data systems, and the institutionalization of inclusive community participation. Policy recommendations emphasize the establishment of legally mandated river-basin-based coordination bodies, the realignment of legal instruments toward ecological justice, the adoption of performance-based fiscal incentives for conservation, and the empowerment of local stakeholders in planning and oversight mechanisms. Ultimately, the revitalization of Indonesia’s water policy demands a systemic, ecologically grounded, and multilevel governance approach—essential for ensuring national water security and advancing sustainable development under the regional autonomy regime
Legal Accountability and Governance in Corporate Social Responsibility Implementation in Indonesia
Full text linkThis study aims to examine the legal accountability and governance dimensions of Corporate Social Responsibility (CSR) implementation in Indonesia. It addresses the issue of weak integration between CSR legal mandates and their practical realization within corporate governance frameworks. Using a normative juridical method with statutory and conceptual approaches, this research analyzes legal materials including Law No. 40 of 2007 on Limited Liability Companies and Government Regulation No. 47 of 2012 on Social and Environmental Responsibility, complemented by secondary literature and qualitative analysis. The findings indicate that CSR in Indonesia remains largely voluntary and philanthropic, with weak legal enforcement and limited standardized mechanisms for auditing and reporting. The absence of clear sanctions for non-compliance and the lack of transparency hinder CSR’s potential to function as a governance instrument that ensures corporate accountability. The study interprets CSR as a legally binding element of corporate governance that strengthens ethical responsibility, transparency, and stakeholder trust. It concludes that reinforcing CSR enforcement through standardized reporting, independent auditing, and regulatory collaboration can transform CSR from a symbolic practice into a binding social commitment that supports sustainable national development
Evaluation of Village Fund Management Process Based on Permendagri No. 20 of 2018 in Tumpaan Dua Village, Tumpaan District, South Minahasa Regency
Full text linkGood governance in a country is an unavoidable necessity. Law Number 6 of 2014 which is intended for villages, makes villages free to run village administration. The regulation of villages with separate laws shows the government's political will to make villages the basis of development. The village is given the authority to regulate and manage its own household affairs. In its implementation, village autonomy provides very broad authority for the village government in administering village government. The implementation of this given authority uses village finances. This study aims to determine the suitability of the village fund management process based on Permendagri Number 20 of 2018 at the planning, implementation, administration, reporting, accountability stages, especially village funds in 2021. The research method used is descriptive qualitative method, with data collection methods through documentation and interviews. The results of this study indicate that the village fund management process is not in accordance with Permendagri Number 20 of 2018, especially in the planning stage of village financial management, and the draft village regulation regarding the Village Revenue and Expenditure Budget (APBDes) which was agreed in March 2021, which should have been agreed in October 2020. This is because the Covid-19 outbreak has resulted in a delay in the implementation of village meetings and village development planning meetings and at the accountability stage where the APBDes realization report has not been included on the Tumpaan Dua Village website.
Experiential Learning and Educational Values of Entrepreneurship in Environmentally Conscious Educational Tourism
Full text linkEducational tourism as a form of tourism that offers educational value as well as recreation has a great opportunity to provide an experiential learning for tourists. On the other hand, the development of educational tourism is feared to cause overtourism and exploitation of local resources and communities. This research aims to explore the experiential learning offered in edutourism of Asinan Tourism Village, as well as educational value of entrepreneurship that is environmentally friendly. As an area that has environmental problems, it then takes the initiative to create activities that educate and provide visitor environmental awareness. The research was conducted using a qualitative method where data was collected through in-depth interviews with informants, observations and document studies. The results of the study showed edutourism with environmental perspective in Asinan Village offers 7 experiential learning activities, namely making traditional boats, making crackers, making planting media, making briquettes made from waste, making various water hyacinth (Eichhornia crassipes) for crafts, making various swamp culinary and exploring the swamp ecosystem. The research also revealed 10 educational values of entrepreneurship including how to start a business, production process, marketing, business development, gaining capital, business results, obstacles and risks, entrepreneurial spirit, history appreciation and environmental awareness
Implementation of Good Governance Principles in the Formation of Regional Regulations in Indonesia
Full text linkThis study analyzes the implementation of good governance principles in the formation of Regional Regulations (Perda) in Indonesia with a focus on the aspects of transparency, public participation, and accountability. The research method uses a qualitative approach through document studies of 15 problematic Perda and in-depth interviews with 10 stakeholders in Bandung City and Sleman Regency. The results of the study indicate that the implementation of good governance principles is still low, where only 40% of regions are transparent in publishing Perda drafts, public participation reaches 25-30%, and accountability is recorded at 20%. The main obstacles include structural limitations (70% of regions do not have a policy analysis unit), cultural (bureaucratic resistance), and technical (limited human resource capacity). However, the study also identified good practices such as the E-Legislation system in Surabaya which increased youth participation by 40%, and the Perda Law Clinic in Yogyakarta which reduced problematic Perda by 35%. These findings conclude that institutional strengthening, increasing legislative capacity, and utilizing technology are the keys to realizing the formation of more participatory and accountable Perda. The study recommends three strategic steps: (1) the establishment of a regulatory analysis unit in each region, (2) technical training for Perda drafters, and (3) the development of a digital platform for public participation
Local Tourism Marketing Strategy Through the Revitalization of Tourist Products and Word of Mouth
Full text linkThis study aims to analyze the effect of tourism product revitalization and word of mouth on tourists' visit decisions through the mediating role of destination image. The research was conducted in Rembangan Tourism Area, Jember, using a quantitative explanatory approach. Data were collected from 100 respondents who had visited the destination at least once, through purposive sampling technique. Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method was employed for data analysis using SmartPLS 3.0 software. The results show that tourism product revitalization has a significant and positive effect on both destination image and visit decisions. Destination image also has a strong and positive impact on visit decisions. However, word of mouth does not show a significant influence on either destination image or visit decisions. Additionally, the moderating effect of destination image in the relationship between both independent variables and visit decision was not supported. These findings suggest that revitalizing tourism products is a more influential strategy for encouraging tourist visits, while destination image plays a critical role in enhancing the attractiveness of the tourism destination
Foreign Experience in Establishing Carbon Prices for Energy Consumption
Full text linkThis article studies foreign experience in setting carbon prices for energy consumption. The significance and results of the measures taken by foreign scientists and governments are studied. It also aims to conclude the impact of setting these carbon prices on the economy and their implementation in developing countries through the study of supporting the green economy. The methodology used for the study included interpretation methods. Also, within the framework of the topic, the views of scientists and the work carried out by international financial institutions on changes in world trends and measures taken and goals were analyzed, and relevant conclusions and proposals were presented. In this, induction, deduction, and comparative analysis were used. It also highlights the advantages and disadvantages of this practice, and its importance by studying its implementation methods. The level of government participation in the implementation of pricing policy and scientific conclusions is drawn based on the data studied. The process of supporting the "Green Economy" around the world is developing rapidly. Also, subsidizing electricity with the aim of reducing poverty may not always yield positive results
The Role of Intrinsic Motivation as a Mediating Influence of Organizational Culture and Self-Efficacy on Employee Productivity at PT Jasa Raharja Bali Branch in Denpasar
Full text linkHuman resources (HR) plays a strategic role in achieving company goals, especially in the public service sector, such as PT Jasa Raharja. This study analyzes the influence of organizational culture and self-efficacy on productivity and intrinsic motivation, with a population of all PT Jasa Raharja Bali Branch employees in Denpasar. The sample used was a saturated sample of 51 respondents. The data collection method is a questionnaire. The analysis technique used to answer the hypothesis is inferential analysis using Partial Least Square (PLS). The results of the study indicate that organizational culture does not have a significant effect on employee productivity and intrinsic motivation. On the contrary, self-efficacy has a significant positive effect on both. Intrinsic motivation also has a positive effect on productivity but is only able to mediate the relationship between self-efficacy and productivity, not between organizational culture and productivity. Based on the Theory of Reasoned Action (TRA), individual behavior is influenced by subjective attitudes and norms. Although the organizational culture at PT Jasa Raharja Bali is quite good, its impact on productivity has not been felt because employee attitudes are not positive enough and social pressure to implement them is weak. On the other hand, self-efficacy and intrinsic motivation are closely related to these attitudes and norms. Employee self-confidence in completing tasks can strengthen positive attitudes and increase work motivation