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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Kontemporer
Kanon, Juwita
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Economics, Econometrics & Finance

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Bagaimana Praktik dan Makna Blue Accounting Bagi Bisnis Wisata di Teluk Tomini dalam Studi Etnometodologi? Amaliah, Tri Handayani; Badu, Ronald S; Kanon, Juwita; Usman, Karmila
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125184

Abstract

Purpose: - This study aims to explore the practice and meaning of blue accounting in special interest tourism businesses in Tomini Bay.Design/methodology/approach – This research is a qualitative study using ethnomethodology as its method. Data were collected through observation, interviews and focus group discussions (FGDs). The stages of data analysis follow ethnomethodological rules, including data reduction, data presentation, indexicality, reflexivity and conclusion drawing.Findings – The results showed that blue accounting implemented by the tourism awareness group is an effort of environmental sustainability. The application of accounting is carried out in the form of simple financial records, accountability to God, humans and nature. The meaning of blue accounting practice leads to the fulfillment of business information for internal and external parties. Blue accounting implies that accounting is practiced according to needs, coastal environmental protection, economic, ecological, social and cultural sustainability. The cultural value of togetherness (huyula) is the main determining factor in the implementation of blue accounting.Originality/value – the existence of cultural values is able to influence the practice of blue accounting, so that it plays a maximum role in maintaining the financial, ecological and social stability of a community organization.Research limitations/implications – provides confidence that blue accounting practices are built on the basis of cultural and spiritual values inherent in the soul of the community, in addition to economic, social and environmental values.  Belief in cultural and spiritual values can be a strength for the coastal tourism sector to further improve the capacity to manage its business through the application of blue accounting.
APPLICATION OF ENVIRONMENTAL ACCOUNTING TO HIU PAUS TOURISM IN TOMINI BAY Kanon, Juwita; Amaliah, Tri Handayani; Badu, Ronald Soemitro
Jurnal Akuntansi Kontemporer Vol. 16 No. 1 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i1.5099

Abstract

Research Purposes. This study examines the application of environmental accounting in Hiu Paus Tourism in Tomini Bay.Research Methods. This research is in the realm of qualitative study using a phenomenological approach.Research Results and Findings. The results showed that Hiu Paus Tourism still needs to implement environmental accounting by PSAK 2015 No. 1 concerning the presentation of financial statements, and there has been no special report related to environmental costs. In environmental management, Hiu Paus Tourism has carried out waste management and maintenance of coral reefs internally. However, the allocation of environmental costs is still carried out and has not been maximized. However, Hiu Paus tours in Tomini Bay have followed general rules of interaction for the safety of visitors in special interest tours. 
Co-Authors Ronald S. Badu Tri Handayani Amaliah Usman, Karmila