Proceedings of the 19th International Symposium on Management (INSYMA 2022)

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The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

Authors
Victorina Z. Tirayoh1, *, Herman Karamoy1, Christian V. Datu1, Christoffel Mardy O. Mintardjo1
1University of Sam Ratulangi, Manado, Indonesia
*Corresponding author. Email: vtirayoh@unsrat.ac.id
Corresponding Author
Victorina Z. Tirayoh
Available Online 5 December 2022.
DOI
10.2991/978-94-6463-008-4_30How to use a DOI?
Keywords
green accounting; corporate social responsibilities; maritime tourism; travel cost method
Abstract

Green accounting and corporate social responsibility (CSR) play an essential role in improving the quality of human life and nature. The quality of maritime tourism faces various issues; thus, there is a need for synergy in the business world by implementing green accounting and CSR so that maritime-based tourism management can be improved and directly impact the quality of tourism. The research aims to explore the application of environmental accounting to optimize social and environmental responsibility toward improving the quality of maritime tourism. This research was conducted with the local tourists in Bitung City, North Sulawesi, Indonesia. The research method used a descriptive qualitative investigation of green accounting, CSR, and marine tourism quality. Data analysis using the travel cost method. The research findings reveal that applying environmental accounting by looking at CSR implementation emphasizes the development of ecotourism and marine tourism-based tourism. The implications of this research can be a guideline for private companies in Indonesia to implement environmental accounting in the form of CSR to improve the quality of maritime tourism in the areas where the company operates.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits 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 19th International Symposium on Management (INSYMA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
5 December 2022
ISBN
978-94-6463-008-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-008-4_30How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits 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

risenwbib
TY  - CONF
AU  - Victorina Z. Tirayoh
AU  - Herman Karamoy
AU  - Christian V. Datu
AU  - Christoffel Mardy O. Mintardjo
PY  - 2022
DA  - 2022/12/05
TI  - The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi
BT  - Proceedings of the 19th International Symposium on Management (INSYMA 2022)
PB  - Atlantis Press
SP  - 219
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-008-4_30
DO  - 10.2991/978-94-6463-008-4_30
ID  - Tirayoh2022
ER  -