Several administrative areas in Bali are not ready for an effective spatial regulation for the tourism industry resulting in large-scale land conversion, including changes in productive agricultural land for tourism and other industrial needs. These changes allow environmental damage that threatens the performance and sustainability of tourism in Bali. The purpose of this study was to investigate the seven factors of ecotourism success, and their impacts on quality tourism experiences and sustainable tourism. The research was conducted in Bali by taking 200 samples from four village samples. The analysis used was Structure Equation Modeling (SEM) assisted by the Partial List Square (PLS) application. The results show that the research model yielded feasible Goodness of Fit. The results also show that ecotourism as a source of income was unable to support economic and infrastructure development. Community involvement had no significant impact on conservation efforts. Conservation had no impact on ecotourism performance. Services did not have any an impact on tourism performance. Thus, ecotourism as a source of income, community involvement, conservation and services as successful factors in improving ecotourism performance are strategic management priorities to build quality tourism experiences and sustainable tourism.

MSMEs in the ceramics industry are still experiencing a difficult period even though they have entered the post-pandemic period. Will competitive advantage be created from supply chain collaboration in terms of obtaining resource information which will ultimately create innovation and increase market demand? This research involved 200 ceramic MSMEs in Bali with the condition that the perpetrators had been running their business for more than one year, analyzed with SEM-PLS with the SmartPls processing tool. The results show that the relationship between market demands has a positive effect on competitive advantage and will give a boost to the performance of ceramics SMEs. While the collaborative relationship of innovation value does not have a positive effect on performance and competitive advantage because so far ceramic SMEs, especially photocatalysts, are still relatively new and are still running their business in one small group and no organization has yet been formed to support the acquisition of information related to the innovations to be carried out. This research also shows that the mediation of competitive advantage is the perfect mediation in creating market demand in improving the performance of MSMEs.

The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

Changing consumer purchasing decision behavior is not easy. Consumers are now classified as intelligent consumers who are supported by the development of information and technology. Especially the decision to purchase products that are not widely known in the community, particularly environmentally friendly products or natural products (green products). One of the environmentally friendly products that attract public attention lately is Loloh cemcem brand from Penglipuran Village Bangli. The objectives of this study are a) to explain the effect of hedonic value, brand personality appeal, and attitude towards behavioral intention, and to explain the role of brand personality appeal as a mediator of the relationship between the hedonic value towards attitude and behavioral intention. The study is conducted in all districts in Bali from September 2018 to June 2019. The analysis technique used is path analysis. The research findings show that all variables have positive and significant effects on behavioral intention. However, brand personality appeal only acts as a mediating variable in part of the relationship between hedonic value towards attitude and the relationship between hedonic value towards behavioral intention. It means that there are other variables that play as mediator which are not examined in this study. The results of the analysis are expected to be used as a consideration by the producers of Loloh cemcem of Penglipuran Village Bangli so that they will be able to deal with further competition and the study results can be used as an alter-native strategy to implement a green business. In addition, the study results can be used by the government as an input in making policies that encourage the rapid growth of the Balinese local wisdom industry.

The purpose of this research is to analyze the conceptualization of religiosity and spirituality, as well as to validate the measurement and influence of both constructs on frugality. The importance of this study is to find out whether religious and spiritual individuals have a high of frugality. Frugality as a form of self-control, in the long term can create the welfare of consumers. This is a quantitative research that uses a survey method. The sample, comprising of 539 adults, was taken from the general public. A validation of the construct measurements was done by using an exploratory factor analysis, and a data analysis was carried out by using a multiple regression. The research results reveal that there are differences between religiosity and spirituality. The hypotheses results disclose that there was an insignificant influence of religiosity on frugality, while spirituality had a significant influence on frugality. Testing was also done by classifying the sample based on gender. In the sample of women, it was discovered that religiosity had a significant influence on frugality. Meanwhile, in the sample of men, only spirituality had a significant influence on frugality. It is concluded that the effect of religiosity on frugality was moderated by gender.

This paper examines the influence of Financial Literacy on savings behavior that is improved by storing intentions and attitudes towards savings. Also, the study investigates the effect of subjective norms on saving behavior that is mediated by attitudes toward austerity. Research subjects were primary data from 469 young workers who worked in the DKI Jakarta area in 2018. Data were collected online by distributing questionnaires using Google Docs and they were analyzed using SEM-PLS. The research findings prove that financial literacy affects saving behavior, both directly and indirectly through the variables of saving intention and attitude to saving mediation. Other findings prove that subjective norms do not directly affect thrifty behavior, but had indirect effects through attitudes toward thrifty variables. This study offers alternative models of researchers associated with frugal behavior with theories of planned behavior theory with predictors of financial literacy and subjective norms to improve frugal behavior proving that saving intentions and attitudes towards saving can mediate financial literacy. Furthermore, a mediator's attitude towards savings can improve the subjective norm relationship with saving behavior. Thus, the planned behavior theory can explain the relationship between financial literacy and subjective norms by storing behavior. This is an initial empirical study that attempts to examine the relationship between financial literacy and subjective norms and their impact on savings behavior that is mediated by saving intention and attitude towards saving.

The program to reduce plastic waste is supported by all sectors of businesses, through some efforts to prevent using plastic bags in every store shopping and prompt using better alternatives. This study aims to find out whether the application of the theory of planned behavior departs from the knowledge of the influence of environmental awareness and leads to interest in the use of reusable bags. Quantitative methods used in this study includes the determination of samples with non-probability techniques, namely purposive sampling. The research instrument was an online questionnaire of 300 respondents in Bali, who had never used a repetitive shopping bag. Data were analyzed using Structural Equation Modeling with the SmartPLS application. The application of the theory of planned behavior shows that testing knowledge of the environment and environmental stewardship gives a positive attitude and becomes a control behavior and interest in the use of reusable bag products. However, it is different from Subjective Norms which do not have a significant influence on the interest in using reusable bags. So, it is a concern for the government to always provide socialization, knowledge and environmental awareness about the importance of protecting the environment by using non-disposable shopping bags, and also business owners or marketing management to provide more reusable bags.

In addition to implementing the hybrid business strategy, Small Medium Enterprises (SMEs) in Bali also accommodate the values of local wisdom in Bali. One of the values of local wisdom in Bali is called Tri kaya Parisudha (TKP). The aim of this study is to determine the effect of service strategies based on TKP and social media promotion on business value and the impact on SME business performance in SMEs. AMOS-based Structural Equation Modeling (SEM) is the analysis technique used to examine the hypotheses in this study using a sample consists of 105 people. The results show that (1) TKP-based service strategy has a positive and significant effect on business performance; (2) Social media promotion has a positive and significant effect on business performance; (3) TKP-based service strategy has a positive and significant effect on business value; (4) social media promotion has a positive and significant effect on business value; (5) business value has a positive and significant effect on business performance. The theoretical implications from this research is that the application of service strategy based on TKP and social media promotion is a business strategy that is very important to improve the value of the businesses and to improve their performance.

The aim of this research is to explain the influence of promotional strategy on improving the competitive advantage of the Tenun Ikat industry in Bali Indonesia and its impact on the marketing performance. To achieve this purpose, 100 people, who are the owners or managers of the Tenun Ikat SME in Bali Indonesia, were selected as sample and analyzed using the structural equation modelling (SEM). The results show that promotional strategy had a positive and significant influence on competitive advantage and promotional strategy was greatly capable of improving the competitive advantage. Furthermore, competitive advantage has a positive and significant influence on marketing performance achievement. This means that with a higher competitive advantage, there is a greater marketing performance and competitive advantage was able to significantly mediate the effect of promotional strategy on marketing performance. The research implications contribute to the owners / managers of the SME by advising so that they implement promotional strategies. This includes advertisement activities, sales promotion, and well-performed promotion through social media to improve the competitive advantage and increase in marketing performance.

The culinary business sector is the choice of the COVID-19 pandemic; Women entrepreneurs and the informal sector are looking for a foothold in the COVID-19 pandemic, which will lead women to develop creative businesses. This study examines the role of supply chain management in mediating the role of social capital and marketing performance, innovation on marketing performance, and the mediating role of sharing knowledge on marketing performance among women entrepreneurs in Bali. Purposive sampling is used in the sampling technique, with 229 samples used, the Structural Equation Modeling (SEM-PLS) analysis technique with SmartPLS for application processing. The results showed that in order to increase sales, retain customers and reach a high market, good quality products and services owned by the supply chain, from social networking relationships and knowledge sharing, are needed. However, the increase in marketing performance cannot increase even though women entrepreneurs have strong relationships.