Implementation of the Tri Hita Karana Concept in Green Accounting Practice at The Laguna Resort & Spa Nusa Dua, Bali
DOI:
https://doi.org/10.55927/fintech.v4i2.230Keywords:
Green Accounting, Hotel, Tri Hita KaranaAbstract
This study aims to analyze the implementation of the Tri Hita Karana concept in green accounting practice at The Laguna Resort & Spa Nusa Dua, Bali. The research uses a descriptive research strategy using case-based investigation. Information was collected through field observation, direct interviews, and archival records, followed by classification, interpretation, and final assessment drawn. The results of the study show that the practice of green accounting has reflected the aspects of Parahyangan, Pawongan, and Palemahan through waste control systems, optimization of water and electricity utilization, and the involvement of various parties in environmental programs. However, ecological expenditures continue to be classified within regular business expenses and have not been reported separately. These findings show that green accounting practices in hotels have been aligned with Tri Hita Karana's values.
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