<![CDATA[Indonesia has enormous marine tourism potential supported by abundant coastal and marine resources. Gili Trawangan is one of Indonesia's leading marine tourism destinations, attracting both domestic and international tourists through snorkeling and diving activities. However, increasing tourism activities and marine infrastructure development have caused environmental degradation, particularly coral reef damage that threatens marine ecosystem sustainability. This study aims to analyze the implementation of Blue Accounting in assessing marine ecosystem sustainability in Gili Trawangan based on the Triple Bottom Line concept consisting of Profit, People, and Planet, as well as examining the impact of marine ecosystem damage caused by external parties. This research employed a qualitative descriptive approach using interviews, observations, and documentation. The findings indicate that the implementation of Blue Accounting has been reflected through environmental conservation activities, community participation, and business efforts to maintain environmental sustainability. Nevertheless, environmental accounting practices have not yet been systematically implemented, particularly in recording and reporting environmental costs. External environmental damage also affects tourism sustainability, local community income, and marine ecosystem quality. Therefore, collaboration among government, tourism businesses, local communities, and environmental organizations is necessary to strengthen the implementation of Blue Accounting in supporting sustainable marine tourism management.]]>
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