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Roekhudin, Roekhudin
Universitas Brawijaya
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Journal : JURNAL ECONOMIA

 1 
Green Accounting and Malang Hospitality Industry: A Inevitability Annisa Rizkaninghadi Imansari; Roekhudin Roekhudin; Yeney Widya Prihaningtias
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.748 KB) | DOI: 10.21831/economia.v15i2.24127

Abstract

Abstract: This research aims to study the implementation of green accounting on the hospitality industry in Malang based on internal and external perspectives. This type of research is a multi-case study. Data collection was conducted in 2018 through interviews with internal parties of Harris Hotel (five stars), The Balava Hotel (four stars), and ubud Hotel and Cottages (three stars); guests and people around the hotels and environmental Services in Malang; observation and documentation. The results of this research show that three, four, and five stars hotels in Malang have implemented green accounting very well. All of those hotels also spent some expenses on the environment to reduce the risk of pollution and environmental damage. From the external perspective, no one is feeling disadvantaged from the activities of hotel operational. In the future, the hotels are expected to improve their awareness on the environment. Keywords: Green Accounting, Environmental CostAkuntansi Hijau dan Industri Perhotelan: Sebuah KeniscayaanAbstrak: Penelitian ini bertujuan untuk mengetahui penerapan akuntansi hijau pada industri perhotelan di Kota Malang dari perspektif internal dan eksternal. Jenis penelitian ini adalah multi studi kasus. Pengumpulan data dilakukan pada tahun 2018, melalui wawancara dari pihak internal Hotel Harris (bintang lima), The Balava Hotel (bintang empat), dan Ubud Hotel Cottages (bintang tiga); tamu dan masyarakat sekitar dari ketiga hotel, pihak Dinas Lingkungan Hidup Kota Malang; observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa hotel bintang tiga, empat dan lima di Kota Malang telah menerapkan beberapa aktivitas akuntansi hijau. Ketiga hotel juga telah mengeluarkan beberapa biaya lingkungan dalam rangka mengurangi risiko pencemaran dan kerusakan lingkungan. Dari sisi eksternal, tidak ada pihak yang merasa dirugikan dari aktivitas operasional hotel, ke depannya diharapkan hotel dapat lebih peka terhadap lingkungan. Kata Kunci: Akuntansi Hijau, Biaya Lingkungan
Co-Authors - Rosidi . Rosidi Abjan, Gustamin Achmad Iqbal Aiman, Rahmat Alfonsus Jantong Ali Djamhuri Alif Ilham Akbar Fatriansyah Andriani Andriani Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aruperes, Christicia Risa Aspiaty A. Samiun Astri Dyastiarini Aulia Fuad Rahman Bambang Hariadi Banu Witono Baridwan Bhagaskara, Muhammad Razan Adinsa Cok Istri Ratna Sari Dewi Devy Pusposari Diyah Cipta Sari Diyah Cipta Sari Sari Eko Ganis Sukoharsono Endang Mardiati Erwin Saraswati Fardana, Muhammad Farhan Aufa Fibriyani Nur Khairin gerrits, Tien Vanenssia Wehelmina Gugus Irianto Hamdani, Ujang Hariadi , Bambang Hariadi, Bambang Hariadi, Bambang - I Wayan Yeremia Natawibawa Imam Subekti Irianto , Gugus Ismi Farida Siregar Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Kurniawati, Yeni Nurul Larasati Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Malik, Ratna Raissa Martadinata, Sudrajat Mas Nur Mukmin Mohamad Djasuli, Mohamad Mohamad Khoiru , Rusydi Muhammad Rusydi Aziz Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nining Ika Wahyuni Nurkholis * Nurkholis Hamidi Pradnyaparamitha, Sasanti Purweni Widhianningrum R.A. Widyanti Diah Lestari Rachmawati, Ayu Ratna Raissa Malik Reni Surmayanti Rochman, Yusuf Fatkhur Samhadi Saraswati, Erwin - Sari Atmini Surmayanti, Reni Sutrisno T Sutrisno T Syah, Sultan - Syaiful Iqbal Tianingrum, Putri Andriany Agus Unti Ludigdo Wiratmoko, Ambrosius Oki Tri Wuryan Andayani Yeney Widya Prihaningtias Yeney Widya Prihatiningtias Yesica Agustina Susanti Yustina, Ni Luh Feby Millennia Zaki Baridwan Zalfaa', Vina