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All Journal Jurnal Akuntansi dan Keuangan (JAK) Pusaka : Journal of Tourism, Hospitality, Travel and Business Event
Ardina, Cening
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Green Accounting Practice Model for Tourism Villages in Support of Sustainable Tourism in Bali Astawa, I Putu; Arya Astawa, I Nyoman Gede; Ardina, Cening; Novandra Asta, Ngr. Putu Raka
Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Vol. 7 No. 1 (2025): February-Juli
Publisher : Politeknik Pariwisata Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.344

Abstract

Tourism is currently in the spotlight because the massive use of natural resources is rumored to damage the order of life in the future. Various efforts are made for tourism business actors to maintain sustainability so that this nature remains sustainable. Information on sustainability activities is very important to be known by all parties to legitimize the implementation of sustainability. This research provides information on the implementation of sustainability practices in tourist villages with the main objective of designing a financial transaction model based on green accounting practices that have not been widely practiced in a tourist destination in the village. A qualitative approach was used to dig deeper into the data from five informants of tourist village managers who have implemented sustainability. The results of the study explain that transactions related to the environment are recorded, recognition of costs incurred, measurement, recording to accounts, then presented and detailed disclosure of environmental costs. In addition, it was found that environmental prevention costs, environmental detection costs and internal failure costs in strengthening sustainable tourism. The results of the study contribute to accounting science in revealing an environmental cost aimed at supporting sustainable tourism. This condition is a new way of maintaining sustainability oriented on financial transactions. This research can be developed quantitatively in strengthening the green accounting model associated with sustainable tourism.
LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah; Ardina, Cening; Yintayani, Ni Nyoman
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3428

Abstract

This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data. Data analysis is done through data collection, data reduction, data presentation and conclusion drawing. The results of this study prove that leather bag MSMEs consider financial reports difficult, MSME owners do not have web-based or android-based accounting applications and still make inconsistent financial records. This research contributes to helping MSMEs prepare financial reports according to standards by using the LAMIKRO application. The use of the LAMIKRO application can help MSMEs to make financial reports based on standards, so that MSMEs can find out the financial position report, income statement, and notes to financial statements in real time. The results of this study also indicate a high commitment from MSME actors to use the LAMIKRO application sustainably.
Co-Authors I Nyoman Gede Arya Astawa I Putu Astawa Lasmini, Ni Nengah Ngr. Putu Raka Novandra Asta Ni Made Ayu Dwijayanti Yintayani, Ni Nyoman