Imansari, Annisa Rizkaninghadi (2019) Penerapan Akuntansi Hijau: Studi Multikasus Di Hotel Ubud, Hotel Balava, Dan Hotel Harris Di Kota Malang. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penerapan akuntansi hijau pada industri perhotelan di Kota Malang dari perspektif internal dan eksternal. Penelitian ini dilakukan sejak bulan Oktober sampai Desember 2018. Pengumpulan data dilakukan melalui wawancara kepada lima narasumber dari pihak internal Hotel Harris (bintang lima), The Balava Hotel (bintang empat), dan Ubud Hotel & Cottages (bintang tiga); sepuluh orang tamu dari ketiga hotel; tujuh masyarakat sekitar dari ketiga hotel, satu orang dari Dinas Lingkungan Hidup Kota Malang; dan observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa hotel bintang tiga, empat dan lima di Kota Malang telah menerapkan akuntansi hijau dengan melaksanakan beberapa aktivitas akuntansi hijau yakni program perlindungan lingkungan; pengelolaan limbah padat; kegiatan pembelian; dan penggunaan energi dan konservasi sumber daya. Ketiga hotel juga telah mengeluarkan beberapa biaya lingkungan dalam rangka mengurangi risiko pencemaran dan kerusakan lingkungan. Dari sisi eksternal, tidak ada pihak yang merasa dirugikan dari aktivitas operasional hotel. Kedepannya diharapkan hotel dapat lebih peka terhadap lingkungan dengan turut melibatkan tamu dan masyarakat sekitar, meminimalisir limbah, dan meningkatkan ruang terbuka hijau. Kata Kunci: Akuntansi Hijau, Biaya Lingkungan
English Abstract
This research aims to know the implementation of green accounting on hospitality industry in Malang from the internal and external perspectives. This research was conducted since October until December 2018. Data collection was conducted through interviews with five interviewees from the internal party of Harris Hotel (five stars), The Balava Hotel (four stars), and ubud Hotel and Cottages (three stars); ten guests from all the hotels; seven people around those hotels; one people from Environmental Services of Malang City; and observation and documentation. The results of this research show that three, four, and five stars hotel in Malang has implemented green accounting by implementing several green accounting, namely environmental protection program; solid waste management; purchasing activities; and energy use and resource conservation. All of those hotels also spent some expenses on the environment in order to reduce the risk of pollution and environmental damage. From the external side, there is no party feeling disadvantage from the activities of hotel operationals. In the future, the hotels are expected to be more concern about the environment by involving the guests and the people around, minimizing waste, and improving open green space. Keywords: Green Accounting, Environmental Cost
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657/IMA/p/2019/042000805 |
| Uncontrolled Keywords: | INDUSTRIES -- ENVIRONMENTAL ASPECTS -- ACCOUNTING, ACCOUNTING |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 13 Mar 2020 02:55 |
| Last Modified: | 13 Mar 2020 02:55 |
| URI: | http://repository.ub.ac.id/id/eprint/180399 |
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