Proceedings of the 1st International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2024)

Implementation of Green Accounting in Sustainable Tourism Industry in Bangka Belitung Island Province

Authors
Nurma Yunita1, *, Angelia Agustina1, Michzan Arobi1, Rulyanti Susi Wardhani1
1Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Belitung Province, 33172, Indonesia
*Corresponding author. Email: nurmayunita1818@gmail.com
Corresponding Author
Nurma Yunita
Available Online 23 December 2024.
DOI
10.2991/978-94-6463-614-7_5How to use a DOI?
Keywords
Green Accounting; Sustainable Tourism; Bangka Belitung Islands
Abstract

Bangka Belitung Islands with abundant natural resources of tin, along with marine tourism potential that has great potential in tourism development. However, the rapid growth of tourism without sustainable management can threaten environmental sustainability. The application of green accounting is important to measure the environmental impact of tourism activities and integrate environmental aspects in business decision-making. This study aims to analyze the extent of the application of green accounting in the tourism industry in the Bangka Belitung Islands. The research used a qualitative approach with incidental sampling techniques. Data collection techniques were carried out through in-depth interviews with tourism actors, distributing questionnaires, direct observation of business practices, and analyzing related documents. The analysis method used in the research is SWOT analysis. This research reveals that tourism actors in the Bangka Belitung Islands have an awareness of the importance of protecting the natural environment. However, the results showed that the systematic and comprehensive application of green accounting has not been carried out optimally. This finding indicates a gap between environmental awareness and sustainable business practices. Tourism actors need to improve their understanding of the concept of green accounting and apply it in their operational activities. Thus, tourism in the Bangka Belitung Islands can grow sustainably, providing economic benefits while preserving the environment for future generations.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
23 December 2024
ISBN
978-94-6463-614-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-614-7_5How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Nurma Yunita
AU  - Angelia Agustina
AU  - Michzan Arobi
AU  - Rulyanti Susi Wardhani
PY  - 2024
DA  - 2024/12/23
TI  - Implementation of Green Accounting in Sustainable Tourism Industry in Bangka Belitung Island Province
BT  - Proceedings of the 1st International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2024)
PB  - Atlantis Press
SP  - 26
EP  - 34
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-614-7_5
DO  - 10.2991/978-94-6463-614-7_5
ID  - Yunita2024
ER  -