Krisna: Kumpulan Riset Akuntansi
Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi

GREEN ACCOUNTING : IMPLEMENTASI TRI HITA KARANA DALAM MEMBANGUN EKONOMI DESA YANG BERKELANJUTAN

Made Andy Pradana Sukarta (Politeknik Negeri Bali)
I Gede Dirga Surya Arya Widhyadanta (Politeknik Negeri Bali)
I Nyoman Darmayasa (Politeknik Negeri Bali)
Ni Kadek Cahya Dwi Utami (Unknown)



Article Info

Publish Date
22 Jan 2026

Abstract

Sustainable village economic development requires a balance between economic, social, and environmental dimensions. This study analyzes the role of the Village Credit Institution (LPD) of Canggu in integrating Green Accounting with the local philosophy of Tri Hita Karana. Using a qualitative case study design, data were collected through in-depth interviews, documentation, and triangulation involving supervisors, managers, and clients of the LPD. The findings reveal that the values of Parahyangan, Pawongan, and Palemahan are embedded in LPD practices through support for religious rituals, social welfare programs, and environmentally friendly initiatives. This integration strengthens the implementation of Green Accounting and fosters village development rooted in local culture. The study highlights the contribution of LPD as an inclusive and sustainable traditional financial institution aligned with the Triple Bottom Line framework.

Copyrights © 2026






Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...