Green Tourism-Based CSR as Practiced By Melasti Beach Management

Purpose : This study aims to analyze the implementation of green tourism-based CSR (corporate social responsibility) by the regional head of Melasti Beach management, Badung, Indonesia. Research methods : The data collection methods used are observation, interviews, document study, and focus group discussions. Furthermore, data analysis used descriptive qualitative analysis, including data reduction, presentation, and conclusion. Results and discussion : The results show that CSR activities of the Ungasan Bupda (Baga et al.) in managing Melasti Beach include four aspects, namely economic aspects, social aspects, cultural aspects, and environmental aspects. Implication : All CSR activities carried out reflect the theory of sustainable tourism by paying attention to economic, social, cultural, and environmental sustainability.


INTRODUCTION
Tourism development in Bali has the main objective of improving the welfare of the community.One of the efforts to enhance the community's interest is optimally empowering local communities in tourism activities so that they directly feel the benefits of tourism development.Yudanato in Yoga & Wenagama (2015) explains that tourism is vital in increasing employment, encouraging the equitable distribution of national development, and alleviating poverty, which can improve people's welfare.
Tourism development must be distinct from the principle of sustainable tourism development.UNWTO states that the guidelines for sustainable development and processing of tourism practices apply to all forms of tourism, whose principles refer to issues of environmental sustainability, economics, and social aspects to ensure long-term sustainability.According to Azam and Sarker in Arismayanti (2015), green tourism is a term for sustainable tourism practices, including economic, socio-cultural, and environmental sustainability.
The understanding of Corporate Social Responsibility (CSR) began in the 1970s; now, it is a form of innovation for the company's relationship with the community and consumers.CSR is now widely applied by multi-national and national or local companies.CSR is about values and standards related to the operation of a company in society.CSR is defined as a business commitment to operate legally and ethically that contributes to improving the quality of life of employees and their families, local communities, and the broader community within the framework of realizing sustainable development (Veronika et al., 2020).Social responsibility is significant to consider in corporate planning because people are increasingly critical of thinking about the impact of the operation of a company.The implementation of CSR by the Ungasan Bupda (Baga et al. or Business Unit Belonged to and Managed by the Traditional Village) in the Melasti Beach management is one of the efforts that can support sustainable tourism activities and can be done to optimize the positive impact and minimize the negative impact caused by the company's operational activities.Corporate social responsibility is the social responsibility of a business committed to increasing company profits financially and to the socio-economic development of the region in a holistic, institutionalized, and sustainable manner (Suharto, 2007).CSR is a concern for companies that set aside a portion of profits (profit) for the benefit of human development (people) and the environment (planet) in a sustainable manner based on appropriate and professional procedures (Edhi, 2009).Mandarić and Milovanović (2016) explain that corporate social responsibility is a company strategy to achieve competitive advantage by reducing its business's negative impact on society and the environment.Research by Luu (2011) explains that sustainable tourism can help overcome many negative impacts of tourism development.Many low-income countries have a problem with a lack of tourism planning.CSR can be used as a focus to promote sustainability in the tourism industry.CSR can help with several issues facing tourism related to promoting sustainable tourism practices.
This background description makes researchers interested in conducting this research to find out how the implementation of green tourism-based CSR by the Ungasan Regional Head in the management of the Ungasan Melasti Beach tourist area.

RESEARCH METHODS
This study analyzes the application of green tourism-based corporate social responsibility by Bupda Ungasan in the management of the Melasti Beach tourist area.Data were collected through structured interviews, observation, documentation, and focus group discussions (FGD).Qualitative data is not in the form of numbers but in the form of an explanation or explanation that aims to gain insight into the topic under study.
It uses a qualitative descriptive analysis.Creswell and Poth (2016) mention that qualitative research explores and understands the meaning of several individuals or groups of people originating from social problems.Sugiyono 2016) stated that qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observable behavior.This study analyzes the implementation of CSR carried out by the Regional Head of Ungasan, Melasti Beach Tourist Area, Ungasan Village.

RESULTS AND DISCUSSION
Melasti Beach is one of the beach tourism destinations that applies the concept of harmonization of Tri Hita Karana, which presents a blend of the beach's natural beauty and culture.Melasti Beach is a BUPDA managed directly by the Ungasan Village community and led directly by the Ungasan Customary Bendesa.In its management, the Melasti Beach tourist area is protected and regulated in the Perarem customary rules of Ungasan Traditional Village No. 2 of 2018 concerning the Establishment and Management of the Unit for the Melasti Coastal Area of Ungasan Village and managed by professional management where all employees are appointed from the Ungasan Village community.Managing Melasti Beach as a tourist attraction creates jobs for the Ungasan Village community.It can also generate profits and increase local revenue (PAD).
Based on this, the results obtained from the management of the Melasti Beach Area are channeled back to the Ungasan Village community through programs made by the village.The CSR practices carried out by the Ungasan Bupda were created and planned by the village institution through village programs.The CSR program was created with the aim of the welfare of the relevant stakeholders.The results of the Melasti Coastal Area management are handed over to the village to carry out the village programs that have been made.The management principle is applied to create sustainable tourism.The implementation of CSR by the Ungasan Bupda can create the management of the area, village institutions, and local communities that are independent and empowered to develop their regions.This is in line with research conducted by Juniari & Mahyuni (2020), it was found that CSR practices implemented by Monkey Forest Ubud were created and planned by village institutions through village programs.
According to The World Business Council for Sustainable Development, Rahman & Deti (2009) define CSR as a business commitment to contribute to sustainable economic development, working with company employees, their families, the local community, and society as a whole in order to improve quality of life.
The results showed that the implementation of CSR by the Ungasan Regional Government in managing the Melasti Beach tourist area, CSR activities were divided into four aspects: economic, social, cultural, and environmental.The economic aspect of corporate social responsibility includes the economic impact of the company's operational activities.This aspect is often misinterpreted as a company's financial problem, so this aspect is assumed to be easier to implement than the other two aspects, namely social and environmental.The economic aspect is not as simple as reporting the company's financial/balance sheet but also includes the direct or indirect economic impact on the company's operations in the local community and on parties that affect other companies.The key to success from the economic aspect is the company's economic performance (Chahal & Sharma, 2006).Wibisono explained that profit is additional income used for the company's sustainability.In the concept of triple bottom lines, the company is not only responsible to shareholders by bringing the maximum profit.Companies must also realize that, directly or indirectly, the profits obtained cannot be separated from the support of stakeholders.Companies should set aside a little profit for stakeholders' interests (Putra, 2016).
The practice of CSR carried out by the Ungasan Bupda in the economic field, namely by providing job opportunities to local communities, thus will improve the local community's economy.The provision of financial assistance and necessities to employees and the community.With the management of Melasti Beach as a tourist attraction, it has a positive impact on local communities because people get jobs and opportunities to do business such as selling in the beach area and opening other businesses.It is said that all employees who work in the Melasti Beach area are residents of Ungasan village.In this case, the Ungasan Bupda focuses more on providing job opportunities for local communities because this will have a greater impact on the sustainability of the community's life itself.In addition, the provision of basic food assistance was also carried out to mitigate the impact of the current COVID-19 pandemic.CSR programs related to social aspects are the newest aspects than other aspects and are a major concern for several companies today.The social aspect has the meaning of being responsible for the social impacts caused by the company, either directly or indirectly.The essence of the social aspect is respect for people or respect for others (Chahal & Sharma, 2006;Winia et al., 2019).Society influences the existence of the company.Every operational activity of the company will have the potential to positively or negatively impact the community around the company.If the company pays attention to the social aspect, the company will be able to achieve sustainable development and development.The emergence of community resistance to the company because this social aspect is ignored can create conditions that are not conducive to the company's activities (Wijaya, 2015;Oka et al., 2019).Research conducted by (Yenti Syofyan, 2013) shows that the social aspect influences the company's image, this shows that the existence of revolving fund assistance from the company to the community around the company's environment can help the surrounding community in improving welfare.
In the CSR practices carried out by the Ungasan Bupda in the social field, namely by fostering training students, providing training to employees, blood donation activities, donations to banjars, providing donations for religious ceremonies for the community and employees such as tooth cutting ceremonies, death, and Ngaben ceremonies.Activities carried out in social aspects such as coaching student training and employee training, are carried out to increase the knowledge and insight of students being trained.They can increase the quality of employee work.The practice of CSR carried out by the Ungasan Bupda in the field of culture is carried out to maintain the preservation of customs and culture.The CSR activities carried out by the Ungasan Bupda include donating funds and participating in religious ceremonies, such as the Odalan temple ceremony.In addition, Melasti Beach is also the place where the Melasti ceremony is held in Ungasan Village once a year before Nyepi.The development of cultural arts with the construction of a cultural stage that will be used as a venue for regional dances such as the Kecak, which will collaborate with 15 banjars in Ungasan The wisdom of local communities in Bali is used in human relations in regulating people's lives.Local wisdom is categorized as social capital given the best possible attention in implementing development (Rosilawati & Mulawarman, 2018).Balinese culture is closely related to Hinduism (Mudana et al., 2018;Mudana et al., 2021).There are three pillars in interpreting religion: religious philosophy, practicing ethics, and performing ceremonies (Sukarsa, n.d, 2010).Culture has been the most vital pull factor attracting tourists to the island; cultural sustainability goes hand in hand with tourism sustainability.Culture has been utilized by both private sectors in tourism and governmental policy as the capital of tourism development.For the Balinese, culture is an asset and a capital for them to live on tourism.Tourism is manipulated in such a way as to generate foreign exchanges and sustain their culture both traditionally and commercially (Budarma & Suarta, 2017).CSR requires companies to increase the community's capacity and quality of life and be more responsible for the environment in which they operate.Look at Law Number 23 of 1997 concerning Environmental Management (UU PLH).It is emphasized that everyone has the right to play a role in management and must maintain the environment.This means that regulations mandate community participation in supporting CSR, so realizing a good, sustainable, and beneficial environment for the community and the company is necessary.Law No. 23 of 1997 concerning Environmental Management also still emphasizes the obligation for parties to make efforts to provide true and accurate information regarding environmental management so that the meaning and understanding of CSR can be reflected through this provision (Veronika et al., 2020;Oka & Darmayanti, 2020).
The environmental aspect is the company's obligation to the environmental impact resulting from operations and products, eliminating emissions and waste, achieving maximum efficiency and productivity depending on available resources, and reducing practices that can negatively impact the country and the availability of next-generation resources.Companies must be aware of all direct and indirect environmental aspects related to their business performance, service delivery, and product manufacturing.This environmental aspect or environment dimension reflects where the company has an obligation to the resulting impact on the environment from the company's operations (Mardikanto & Soebianto, 2012;Darmayanti & Oka, 2020).Creating a healthy and safe environment, managing waste properly, and creating environmentally friendly products are obligations that must be carried out by companies (Ulum, 2014).
The practice of CSR carried out by the Ungasan Bupda in the environmental field is carried out to maintain the sustainability of the tourist area owned.In this case, the CSR activities are related to preserving and arranging the environment by carrying out regular beach cleaning, cleaning temples, planting trees, and repairing prayer facilities.With the management of Melasti Beach as a tourist attraction, it is very important to pay attention to and preserve the environment, so that the company's activities do not damage the surrounding nature.

CONCLUSION
The implementation of CSR carried out by the Ungasan Bupda is the responsibility of corporate social responsibility by applying the theory of sustainable tourism, which includes four aspects: economic, social, cultural, and environmental.CSR activities are carried out in the economic aspect, namely opening employment opportunities for local communities and providing business opportunities for local communities by selling in the area on the beach; the provision of financial assistance and necessities is also carried out to mitigate the impact of the COVID-19 pandemic that occurred.Activities related to social aspects such as fostering student training, providing training to employees, blood donation activities, donations for banjars, providing aid funds for religious ceremonies for the community and employees such as tooth-cutting ceremonies, deaths, and cremation ceremonies such as those related to the preservation and arrangement of the environment by carrying out regular beach cleaning, cleaning of temples, planting trees and repairing prayer facilities.Activities related to cultural aspects such as donating funds and participating in religious ceremonies, such as temple odalan ceremonies.Other activities include training in the Kecak dance, training in sekaa truna truni, the celebration of the Language month which

Figure 3 .
Figure 3. CSR activities in cultural aspects [Source: Ungasan Bupda, 2021] Village.Other activities carried out include providing training in the Kecak dance, training in sekaa truna truni, the celebration of the Language month which is International Journal of Travel, Hospitality and Events e-ISSN 2828-2590 Volume 2 Number 3 Year 2023 Pages 238-247 p-ISSN 2828-5093 celebrated every year in February, donations for the celebration of Pengrupukan, and making ogoh-ogoh.