Implementation of Green Accounting Based on The Triple Bottom Line Theory at Renaissance Bali Uluwatu Resort & Spa

Putra, I Putu Gede Darma Pramana and Astawa, I Putu and Sudiarta, Made (2022) Implementation of Green Accounting Based on The Triple Bottom Line Theory at Renaissance Bali Uluwatu Resort & Spa. Repositori Politeknik Negeri Bali.

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Abstract

This study focuses on environmental awareness which is seen as one of the driving factors for the sustainability of a company in the practice of Green Accounting which can be implemented based on the Triple Bottom Line Theory, which can be seen from the author's perspective. Line Theory on Renaissance Bali Uluwatu Resort & Spa. This study uses a qualitative descriptive method with data collection methods such as observation by observing directly how the application of green accounting can have a positive impact on the environment, interview methods with accounting supervisors, human resources, and environmental engineering, documentation study methods by looking for data with staff on duty., so that the author remains aware of the course of the pro-gram, the method of literature study with the author seeking data from reliable sources such as from journals, reports, or other research. The results of this study indicate that the Green Accounting program has been implemented properly and in accordance with applicable regulations. With the application of Green Accounting that is well implemented by Renaissance Bali Uluwatu Resort & Spa it will have a positive impact on the surrounding environment and based on the Triple Bottom Line Theory will support the occurrence of a sustainable company by paying attention to 3 aspects (Planet, People & Profit). Therefore, with the implementa-tion of Green Accounting, the environment around the Renaissance Bali Uluwatu Resort & Spa will be maintained and support the establishment of a sustainable company.

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