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All Journal Wahana Riset Akuntansi Jurnal Mahasiswa Akuntansi
Usman, Karmila
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Economics, Econometrics & Finance Education

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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.
Penerapan Akuntansi pada Wisata Olele Kabupaten Bone Bolango Kecamatan Kabila Bone Usman, Karmila; Amaliah , Tri Handayani; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i3.112

Abstract

Pengembangan dan pemanfaatan sunber daya serta potensi wisata daerah dapat diharapkan memberikan kontribusinya terhadap pembangunan terutama pembangunanam ekonomi. Agar pembangunan wisata bisa berjalan dengan maksimal maka diperlukan pengelolaan dana yang baik dengan cara menerapkannya pencatatan akuntansi yang sesuai dengan standar akuntansi. Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Penelitian ini bertujuan untuk mengetahui penerapan akuntansi di Wisata Olele serta menbantu menyusun dam membuat Laporan Keuangan Wisata Olele Kecamatan Kabila Bone Kabupaten Bone Bolango sesuai dengan standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Penelitian ini menggunakan metode kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, dokumentasi. Pencatatn yang dilaukan oleh pengelola Wisata Olele sendiri masih menggunakan pencatatan laporan keuangan sederhana dan manual dimana hanya dicantumkan laporan kas masuk dan keluar.
Co-Authors Amaliah , Tri Handayani Kanon, Juwita Ronald S. Badu Tri Handayani Amaliah