THE INFLUENCE OF THE APPLICATION OF SUSTAINABILITY ACCOUNTING PRINCIPLES IN CARRYING OUT ECOTOURISM ACTIVITIES IN COMPANIES IN BALI WITH THE CONCEPT OF TRI HITA KARANA

I Nyoman Sutapa; Ni Luh Putu Mita Miati; I Putu Gde Chandra Artha Aryasa

doi:10.53625/ijss.v3i2.6373

Authors

I Nyoman Sutapa Fakultas Ekonomi dan Bisnis Universitas Warmadewa
Ni Luh Putu Mita Miati Fakultas Ekonomi dan Bisnis Universitas Warmadewa
I Putu Gde Chandra Artha Aryasa Fakultas Ekonomi dan Bisnis Universitas Warmadewa

DOI:

https://doi.org/10.53625/ijss.v3i2.6373

Keywords:

Sustainability Accounting, Ecotourism, Tri hita karana

Abstract

Ecotourism management can be interpreted as an effort to optimize the use of natural and cultural resources responsibly and sustainably, with the aim of meeting the needs of tourists and also providing benefits to the local community and the environment. Ecotourism management covers various aspects, such as environmental management, financial management, human resource management, infrastructure management, and the development of programs and activities in accordance with ecotourism principles. In ecotourism management, collaboration between the government, community, and private sector is needed to achieve the goal of sustainable tourism developmentBali has great potential to improve the welfare of local communities and preserve the environment, but there are still some problems in its implementation in Bali. Several researchers have conducted research on ecotourism management. The population in this study was 2,945 with a total of 100 samples taken which were distributed to several locations in BALI. Data Analysis Method using Partial Least Square (PLS). The results of this study conclude that sustainability accounting has a positive effect on ecotourism management and sustainability accounting with the concept of tri hita karana has no effect on ecotourism management

References

Adharani, Yulinda, Yusuf Saepul Zamil, Nadia Astriani, and Siti Sarah Afifah. 2020. “Penerapan Konsep Ekowisata Di Kecamatan Cihurip Kabupaten Garut Dalam Rangka Perlindungan Dan Pengelolaan Lingkungan.” http://eprints.undip.ac.id/17774/1/imam_rudi_kurnnia.

Asy’ari, Rifqi et al. 2021. “Kajian Konsep Ekowisata Berbasis Masyarakat Dalam Menunjang Pengembangan Pariwisata: Sebuah Studi Literatur.” Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya 6(1): 10–19. http://ejournal.ihdn.ac.id/index.php/PB/index.

Hannan, Abd., and Fithriyah Rahmawati. 2020. “Strategi Pembangunan Pariwisata Daerah Pamekasan Berkelanjutan Melalui Konsep Ekowisata Berbasis Kearifan Lokal.” ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial 2(1): 97.

Hartati, Ferli, Rommy Qurniati, Indra Gumay Febryano, and Duryat Duryat. 2021. “Nilai Ekonomi Ekowisata Mangrove Di Desa Margasari, Kecamatan Labuhan Maringgai, Kabupaten Lampung Timur.” Jurnal Belantara 4(1).

Lim, Evelyn, and Sok Hui Tan. 2020. “Local Community Participation In Ecotourism At National Park In Pahang, Malaysia.” factors that influence ecotourism 83(2): 340–52. https://www.researchgate.net/publication/344206480.

Loviscek, Vittoria. 2021. “Triple Bottom Line toward a Holistic Framework for Sustainability: A Systematic Review.” Revista de Administração Contemporânea 25(3): 1–11. https://www.proquest.com/scholarly-journals/triple-bottom-line-toward-holistic-framework/docview/2483973152/se-2.

Mulyana, Eldi. 2019. “Upaya Pemberdayaan Ekonomi, Sosial Dan Budaya Pada Masyarakat Melalui Pengembangan Bisnis Ekowisata.” business innovation & Entrepreneurship Journal 1(1): 38–44.

Pudyatmoko, Satyawan et al. 2020. 14 Jurnal Ilmu Kehutanan Partisipasi Masyarakat Lokal Dalam Pengembangan Ekowisata Local Communities Participation in Ecotourism Development HASIL PENELITIAN Riwayat Naskah. https://jurnal.ugm.ac.id/jikfkt.

Putra, A. W., Dewi, N. P. S., & Wardhani, P. A. D. P. (2018). Ecotourism in Bali: Benefits and challenges for local communities. International Journal of Social Sciences and Humanities, 2(1), 25-33.

Handayani, I. G. A. K. R., Aryanti, N. M., & Suryani, N. L. (2019). Exploring ecotourism in Bali: Understanding tourists' perceptions and behaviors. Journal of Environmental Management and Tourism, 10(3), 495-506.

Suriastini, N. W. (2015). Sustainable tourism in Bali: Developments and challenges. Journal of Sustainable Tourism, 23(7), 979-996.

Bali Discovery. (2018, 4 Januari). Bali by the Numbers: December Arrival Figures Break 2017 Record. Diakses pada 18 Maret 2023, dari https://www.balidiscovery.com/news/bali-by-the-numbers-december-arrival-figures-break-2017-record

Windia, W., & Sumadi, K. (2019). Community-Based Ecotourism in Bali: Between Idealism and Reality. Bali Journal of Sociology and Humanities, 2(1), 47-60.

Handayani, I. G. A. K. R., Aryanti, N. M., & Suryani, N. L. (2019). Exploring ecotourism in Bali: Understanding tourists' perceptions and behaviors. Journal of Environmental Management and Tourism, 10(3), 495-506.