Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Engineering Applied Science 2025 (ICOSTAS-EAS 2025)

Financial Assessment of Aksari Resort Ubud with Emphasis on Green Tourism Perspective

Authors
I Gusti Ayu Wulan Krisna Dewi1, *, Ni Putu Indah Yuliana1, Anak Agung Ayu Asta Oktaviani Putri1, Fransiska Moi1
1Civil Engineering Department, Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: wulankrisna@pnb.ac.id
Corresponding Author
I Gusti Ayu Wulan Krisna Dewi
Available Online 31 October 2025.
DOI
10.2991/978-94-6463-878-3_31How to use a DOI?
Keywords
Assessment; Financial; Green Tourism; Investment
Abstract

Sustainable tourism, also known as green tourism, has become a global trend that encourages the hospitality industry to adopt environmentally friendly practices. In this regard, investments in the hospitality sector are not only assessed based on profitability but also on their contribution to environmental and social sustainability. Aksari Resort Ubud, which has been operating for five years in the Ubud tourism area, requires an evaluation to determine whether it remains profitable for investors while assessing its contribution to supporting green tourism. This evaluation focuses on financial aspects and the green tourism perspective. Using both qualitative and quantitative approaches, data were collected through literature studies, interviews, and field observations. The financial evaluation results show that the investment is feasible, with a Net Present Value (NPV) of IDR 39,478,965,239 > 0, an Internal Rate of Return (IRR) of 24.72% > MARR, a Benefit Cost Ratio (BCR) of 1.882 > 1, and a Payback Period of 9 years out of the total 25-year investment period. Even in the worst-case scenario, with a 20% decrease in revenue and a 20% increase in costs, the investment is still considered acceptable. Furthermore, Aksari Resort Ubud contributes to the development of sustainable tourism through environmental conservation programs, local community empowerment, and the preservation of Balinese culture. Therefore, this project is not only financially profitable but also aligns with the principles of green tourism.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Engineering Applied Science 2025 (ICOSTAS-EAS 2025)
Series
Advances in Engineering Research
Publication Date
31 October 2025
ISBN
978-94-6463-878-3
ISSN
2352-5401
DOI
10.2991/978-94-6463-878-3_31How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - I Gusti Ayu Wulan Krisna Dewi
AU  - Ni Putu Indah Yuliana
AU  - Anak Agung Ayu Asta Oktaviani Putri
AU  - Fransiska Moi
PY  - 2025
DA  - 2025/10/31
TI  - Financial Assessment of Aksari Resort Ubud with Emphasis on Green Tourism Perspective
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Engineering Applied Science 2025 (ICOSTAS-EAS 2025)
PB  - Atlantis Press
SP  - 271
EP  - 278
SN  - 2352-5401
UR  - https://doi.org/10.2991/978-94-6463-878-3_31
DO  - 10.2991/978-94-6463-878-3_31
ID  - Dewi2025
ER  -