The Implementation of Tri Hita Karana Local Wisdom in Shaping The Character of Hospitality Accounting Students

I Gusti Ngurah Agung Wiryanata

I Gusti Ngurah Agung Wiryanata Politeknik Pariwisata Bali

Keywords: Tri hita karana, implementation, accountant character

Abstract

This study aims to examine the implementation of Tri Hita Karana in the Hospitality Accounting Management Study Program and its role in developing accountant character. The research employs a qualitative descriptive method, involving data reduction, data presentation, and conclusion drawing as analytical procedures. The findings reveal that the Parhyangan element is implemented through activities such as praying before practical sessions and during holidays. This fosters the development of integrity and creativity in accountants. The Pawongan element is reflected in practicum activities conducted in laboratories, adhering to Standard Operating Procedures and incorporating English in account numbers and roleplay exercises. These practices nurture competence, analytical skills, and communication abilities in students. Finally, the Palemahan element is observed through environmentally conscious actions, such as minimizing electricity and air conditioning usage and implementing waste sorting. This contributes to the development of technological skills and time management in future accountants.

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