Model Transaksi Keuangan Berbasis Green Accounting dalam Menunjang Green Hotel di Hotel The101 Bali Fontana Seminyak

Karta, I Wayan and Astawa, I Putu and Budarma, I Ketut (2023) Model Transaksi Keuangan Berbasis Green Accounting dalam Menunjang Green Hotel di Hotel The101 Bali Fontana Seminyak. Masters thesis, Politeknik Negeri Bali.

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Abstract

Sustainability is an interesting topic discussed in the world of tourism, this is due to the variety of study results along with the development of tourism today. Tourists take advantage of nature in their work to reduce umaunty and interaction. The model of behavior that favors the environment is an interesting issue in hospitality activities. The purpose of this study is to conduct a study of business activities or financial transactions based on the environment and make a transaction model based on environmental accounting. Qualitative and quantitative approaches are used to answer problems and begin with in-depth interview for data collection. General managers and accounting managers as key informants who understand the practices of transactions carried out. The results of this data processing are used to make questionnaires in order to collect data on the implementation of green accounting in relation to green hotels. A total of 70 employees have filled out questionnaires as a basis for quantitative processing with the SPSS program. The results showed that an environment-based transaction model has been applied using two approaches, namely the cost of the environmental approach and the cost of environmental detection, while the costs related externally to the environment have not been explained. The results showed that an environment-based transaction model has been applied using two approaches, namely the cost of the environmental approach and the cost of environmental detection, while the costs related externally to the environment have not been explained.

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