The Implementation of Environmental Management Accounting and Sustainable Tourism in Tourism Villages in Bali

Authors

  • Sang Putu Eka Pertama Association of Hospitality Leaders Indonesia (AHLI) of Bali
  • I Putu Astawa Politeknik Negeri Bali
  • I Gede Mudana Politeknik Negeri Bali

Keywords:

tourism village, sustainable tourism, environmental management accounting, environmental cost

Abstract

Purpose: This study aims to analyze the implementation of sustainable tourism based on environmental management accounting in tourism villages in Bali, Indonesia.

Research methods: This research method is qualitative which data collection techniques were done through documentation studies. This method was chosen to gain a deep understanding of the implementation of sustainable tourism based on environmental management accounting in tourism villages in Bali.

Findings: The participation of tourism actors in implementing sustainable tourism based on environmental management accounting in tourism villages in Bali is still not maximized.

Implications: The process of community empowerment to open accommodation services in the form of homestays that use the principles of green tourism, local transportation services, the availability of craft and art communities, and local guides is still very rare.

References

Arismayanti, N. K. (2015). Pariwisata Hijau Sebagai Alternatif Pengembangan Desa Wisata di Indonesia. Jurnal Analisis Pariwisata, 15(1), 1-15.

Artani, K. T. B. (2019). Green Accounting pada Local Chain Management Hotel dan International Chain Management Hotel di Bali, 4(2), 669–686.

Badan Pusat Statistik, (2017). Statistik Kunjungan Wisatawan Mancanegara (international Visitors Arrival Statistics) 2011 - 2017.

Basuki A. (2018). Kebijakan Pembangunan Sadar Wisata: Menuju Daya Saing Kepariwisataan Berkelanjutan, Malang: Intrans Publishing.

Bennett, M., Rikhardsson, P., dan Schaltegger, S. (2003). Adopting Environmental Management Accounting: EMA as a Value-adding Activity. Environmental Management Accounting - Purpose and Progress, 12, 1–14.

Christ, K. L., dan Burritt, R. L. (2013). Environmental management accounting: the signi fi cance of contingent variables for adoption. Journal of Cleaner Production, 41, 163–173. https://doi.org/10.1016/j.jclepro.2012.10.007

Evita, R., Sirtha, I. N., dan Sunartha, I. N. (2012). Dampak Perkembangan Pembangunan Sarana Akomodasi Wisata terhadap Pariwisata Berkelanjutan di Bali. Jurnal Ilmiah Pariwisata. Denpasar: Universities Udayana.

Green Ideas For Tourism for Europe. (2015). Sustainable Tourism. Retrieved from http://www.greentourism.eu/en/Post/Name/SustainableTourism

Jasch, C., dan Savage, D. E. (2008). The IFAC International Guidance Document on Environmental Management Accounting.

Kontan.co.id. (2018). Medco E&P Dapat Proper Emas Delapan Tahun Berturut-turut.

Media Indonesia. (2018). Isu Lingkungan Jadi Pekerjaan Rumah Sektor Pariwisata. Retrieved from https://mediaindonesia.com/read/detail/173055-isu-lingkungan-jadi-pekerjaan-rumah-sektor-pariwisata

Mudana, I G., Ernawati, N.M., & Voda, M. (2021). Analysis of the Evolving Cultural Tourism Implementation in Bali Indonesia, Multicultural Education (ISSN: 1068-3844), Vol, 7 No 6 (2021), p. 608-619, http://ijdri.com/me, https://doi.org/10.5281/zenodo.5035637. Scimago Link: www.scimagojr.com/journalsearch.php?q=145057&tip=sid&clean=0.

Putri, A. M., Hidayati, N., dan Amin, M. (2019), Dampak Penerapan Green Accounting dan Kinerja Lingkungan terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia, E- Journal Research Accounting, 8(4).

Rahadian, A. H. (2016). Strategi Pembangunan Berkelanjutan. Prosiding Seminar STIAMI, 3(1), 46-56.

Rechkemmer, A., Connor, A. O., Rai, A., Sparks, J. L. D., Mudliar, P., Shultz, J. M. Sparks, J. L. D. (2016). A complex social-ecological disaster?: Environmentally induced forced migration. Disaster Health, 3(4), 112–120. https://doi.org/10.1080/21665044.2016.1263519

Risman, A., Wibhawa, B., dan Febriansyah, M. (2016). Kontribusi Pariwisata Terhadap Peningkatan Kesejahteraan Masyarakat Indonesia. Prosiding Penelitian dan Pengabdian Kepada Masyarakat, 3(1).

Schaltegger, S., Viere, T., dan Zvezdov, D. (2012). Tapping environmental accounting potentials of beer brewing Information needs for successful cleaner production. Journal of Cleaner Production, 29–30, 1–10. https://doi.org/10.1016/j.jclepro.2012.02.011

Sen, R. A. (2014). A Study of the Impact of Green Marketing Practices on Consumer Buying Behaviour. International Journal of Management and Commerce, 2(1), 61- 70.

Singh, G. H. (2013). Evolution and Practice of Green Marketing by Various Companies. International Journal of Management and Social Sciences Research, 2(7), 49-56.

Stanojevic, M., Vranes, S., & Gokalp, I. (2010). Green accounting for greener energy. Renewable and Sustainable Energy Reviews, 14(9), 2473–2491. https://doi.org/10.1016/j.rser.2010.06.020

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Penerbit Alfabeta.

World Economic Forum. (2019). The Travel & Tourism Competitiveness Report 2019.

Downloads

Published

2022-03-07

How to Cite

Pertama, S. P. E. ., Astawa, I. P. ., & Mudana, I. G. (2022). The Implementation of Environmental Management Accounting and Sustainable Tourism in Tourism Villages in Bali. International Journal of Glocal Tourism, 3(1), 28-37. Retrieved from https://ejournal.catuspata.com/index.php/injogt/article/view/172

Most read articles by the same author(s)