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All Journal Jurnal Akuntansi Multiparadigma JURNAL ILMU EKONOMI & SOSIAL ABDI EQUATOR Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JURNAL ECONOMINA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Pemberdayaan Nusantara JITAA : Journal Of International Taxation, Accounting And Auditing Jurnal Akuntansi dan Keuangan Sinergi : Jurnal Ilmiah Multidisiplin
Nur Asni
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Implementation of Green Accounting and Community-Based Tourism in Supporting Sustainable Tourism: A Study on Toronipa Beach Putriana Aksa; Nur Asni; Muntu Abdullah
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3364

Abstract

This study examines the implementation of green accounting and community- based tourism (CBT) as two integrated approaches to supporting sustainable tourism, with a case study at Toronipa Beach, Southeast Sulawesi. The study employs a descriptive qualitative approach based on secondary data, using the Systematic Literature Review (SLR) method and document-based case study. Data were sourced from journals indexed in Scopus and Sinta, official government reports, and publications from international bodies such as UNWTO and UNEP. The findings indicate that: (1) green accounting provides a framework for reporting environmental costs and benefits that remains underutilized in the coastal tourism sector; (2) CBT effectively improves local welfare and ecosystem conservation when supported by strong institutional frameworks; (3) Toronipa Beach has significant potential for applying both approaches synergistically, although it faces challenges in institutional capacity and environmental financial governance; and (4) the integration of green accounting and CBT yields a more comprehensive sustainable tourism model than applying each separately. This research contributes to developing a conceptual model of sustainability-based environmental accounting for coastal tourism destinations in Indonesia.
Literasi Akuntansi Rumah Tangga Untuk Menekan Risiko Kemiskinan Pada Kelompok PKK Nambo Nur Asni; Hasbudin Hasbudin; Husin Husin; Intihanah Intihanah; Tuti Darmawati; Emillia Nurdin; Rahmi Syafitri; Adhanti Eka Fitriyani; Nurul Chomariah Agustin
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9717

Abstract

This community service program aimed to strengthen household accounting literacy among housewives in the PKK group of Kelurahan Nambo, Kecamatan Nambo, Southeast Sulawesi, as a strategy to reduce household poverty risk. The method combined participatory adult-learning lectures, case simulations, small-group discussion, and four weeks of hands-on mentoring in filling household cash books, debt-monitoring cards, and monthly evaluation sheets. The program was attended by housewives active in PKK activities, with pre-test and post-test used to measure knowledge gains. Results showed an increase in participants' understanding of budgeting, cash-flow recording, and emergency-fund planning, along with growing ability to separate household and side-business funds. The program is recommended to continue through periodic mentoring by local PKK cadres to sustain behavioral change.
Co-Authors Adhanti Eka Fitriyani Andi Basru Wawo Arifuddin Elok Heniwati Emillia Nurdin Hasbudin Hasbudin Hasnidar, . Husin Husin Intihanah Intihanah La Angga La Ode Muhammad Saum Fasihu Larasanti Cahyaningsih Muhammad Zaikin Mulyati Akib Muntu Abdullah Muntu Abdullah Nitri Mirosea Nurul Chomariah Agustin Putriana Aksa Rahmi Syafitri Sindy fuji Lestari Sri Rahayu Syntia Ratna Dewi Tjiptohadi Sawarjuwono Tuti Dharmawati Waode Alnur Mulia