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All Journal Matrix : Jurnal Manajemen Teknologi dan Informatika Jurnal Bisnis dan Kewirausahaan Bhakti Persada Jurnal Aplikasi IPTEKS Jurnal Ilmiah Manajemen Kesatuan BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Dharma: Jurnal Pengabdian Masyarakat
Ayu Dwi Yulianthi
Politeknik Negeri Bali
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation

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Journal : Jurnal Ilmiah Manajemen Kesatuan

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Green Accounting Practices in Bali’s Hospitality Industry: A Strategic Approach to Sustainable Hotel Management Yulianthi, Ayu Dwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3450

Abstract

The hospitality industry in Bali faces increasing pressure to balance economic growth with environmental sustainability due to its significant ecological impact from resource consumption and waste generation. This study aims to examine the implementation of green accounting practices in ten major hotels in Bali, focusing on environmental protection, waste management, eco-friendly purchasing, and energy conservation. A qualitative approach was employed, utilizing semi-structured interviews with hotel managers and direct field observations to gather data. The findings reveal that most hotels demonstrate good to excellent green accounting practices, including energy-efficient technologies, organic waste composting, local product sourcing, and community-based conservation initiatives. Notable performers include St. Regis Bali Resort and Conrad Bali, while others, such as Grand Hyatt Bali, show moderate adoption. These practices enhance operational efficiency and corporate reputation. The study concludes that green accounting supports sustainable tourism in Bali, though standardization of environmental reporting is needed for greater transparency. Recommendations include developing standardized frameworks and investing in local recycling infrastructure to strengthen sustainability efforts, ensuring Bali remains a leading environmentally responsible tourism destination.
Co-Authors A A Ayu Ngurah Harmini Dewi, Ni Wayan Sintya Harisal Harisal Harisal, Harisal Harmini, A A Ayu Ngurah I G P Fajar Pranadi Sudhana I Gde Agus Jaya Sadguna I Gede Nyoman Suta Waisnawa I Gusti Agung Mas Krisna Komala Sari I Gusti Agung Oka Sudiadnyani I Gusti Putu Fajar Pranadi Sudhana I Ketut Suwintana IG P Fajar Pranadi Sudhana, IG P Fajar Pranadi Kadek Cahya Dewi Ni Putu Wiwiek Ary Susyarini Ni Wayan Sintya Dewi Ni Wayan Wahyu Astuti Solihin Solihin Solihin Solihin