IMPLEMENTATION OF SOCIAL ACCOUNTING MATRIX IN CALCULATING TOURISM LEAKAGE OF ACCOMMODATION IN BALI

Abstract: The aim of this study was to calculate the amount of tourism leakage in Bali based on the macro analysis. Social Accounting Matrix (SAM) approach was undertaken based on the Social Accounting Matrix of Bali Province 2010. Sample was designed based on the Probability Proportional to Size methods with the number of sample was 79 accommodations which consist of Non-star rated hotels; 1,2 and 3 Star-rated hotels; 4 and 5 Star-rated nonchain hotels; and 4 and 5 Star-rated chain hotels. The results showed that the highest percentage of tourism leakage was found on 4 and 5 Star-rated chain hotels (55.31%), followed by 1,2 and 3 Star-rated hotels (15.66%), and 4 and 5 Star non-chain hotels (7.14%). The lowest leakage was found on Non-star rated hotels (2.0%). Causes of leakage were payments for capital ownership and payment for labour which were transferred to overseas. Reducing import components used in the accommodation sectors is crucial as long as local products are available to substitute the imported products. Keywords: leakage, balance account, accommodation, Social Accounting Matrix, Bali.