Suprianik Suprianik
Kiai Haji Achmad Siddiq State Islamic University (UIN) Jember, Indonesia

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Green Economy as a Strategy for Developing Tourism Villages: An Islamic Ethical and Values Approach to Sustainable Tourism Suprianik Suprianik; Avinda Avinda; Zainuri Zainuri
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.5981

Abstract

This study aims to analyze the application of the principleGreen Economy in the strategy for developing tourist villages, reviewed from an ethical approach and Islamic values ​​of sustainable tourism. This study aims to determine the application of the principles of sustainable tourism. Green Economy In the strategy of developing tourist villages and to determine how the ethical approach and Islamic values ​​in sustainable tourism. This study adopted a qualitative method with a case study research type. The research location is in Kampung Durian, which is located in Pakis Village, Panti District, Jember Regency. Data collection techniques used include observation, interviews, and documentation. The validity of the data used in this study is ensured by source triangulation. The results of this study indicate that, 1) Kampung Durian Panti Jember Tourism Village has implemented the principlesGreen Economy in the development of tourist villages, although its implementation is still not fully optimal. 2) The ethical approach and Islamic values ​​in sustainable tourism basically require the management of tourism villages to pay attention to the principle of balance between the economy and the environment, which places tourism activities as part of the human mandate in maintaining the sustainability of nature (caliph on earth), ensuring social welfare, and avoiding environmental damage (facade). In Islamic economic studies, this principle is in line withgreen economywhich emphasizes resource efficiency, ecological sustainability, and social justice.
Analysis of the Application of Environmental Accounting in Improving Financial Performance at PDP Kahyangan Gunung Pasang, Panti District, Jember Suprianik; Devina Ayu Trisna
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1434

Abstract

The increasing development of industry, especially in the manufacturing sector, has a direct impact on the environment from its operational activities. One effort that companies can make to reduce these negative impacts is by implementing environmental accounting. This study aims to determine: (1) The application of environmental accounting in improving financial performance at PDP Kahyangan Gunung Pasang; (2) What factors support and hinder the implementation of environmental accounting at PDP Kahyangan Gunung Pasang; (3) The impact of the implementation of environmental accounting on the company. This study uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. Data analysis is carried out by data reduction, data presentation, and drawing conclusions. The results of the study show that PDP Kahyangan Kebun Gunung Pasang has implemented environmental accounting practices through waste management and environmental cost expenditures, but has not been recorded specifically in the financial statements because it is still combined with the company's operational costs. Supporting factors for the implementation of environmental accounting are the company's awareness of the importance of environmental sustainability and compliance with regulations, while inhibiting factors are limited human resources and the absence of a structured environmental cost reporting system. The implementation of environmental accounting has a positive impact on cost efficiency, environmental risk control, and increased stakeholder trust, thereby supporting improved company financial performance.