Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

The Concept of Sustainable Tourism Implementation Based on Environmental Management Accounting on Tourist Villages in Bali

Authors
I Putu Astawa*, Sang Putu Eka Pratamaepertama1969@gmail.com
Tourism Department, State Polytechnic of Bali, Bali, Indonesia
Cening Ardinacening_ardina@yahoo.co.id
Accounting Department, State Polytechnic of Bali, Bali, Indonesia
Corresponding Author
I Putu Astawa
Available Online 4 March 2022.
DOI
https://doi.org/10.2991/assehr.k.220301.140How to use a DOI?
Keywords
sustainable tourism; environmental management accounting; green tourism
Abstract

This research aims to find out the concept of sustainable tourism implementation based on environmental management accounting in Tourism Villages in Bali. The research methods used in this research are qualitative methods with data collection techniques through interview studies and documentation. The results of data processing show that the participation of tourism actors in implementing sustainable tourism based on environmental management accounting in Tourism Villages in Bali is still not maximal. The process of empowering the community to open accommodation services in the form of homestays that use the principle of green tourism, local transportation services, the availability of craft and arts communities, and local guides is still very rare. When compared with the principles and criteria of tourist villages with their implementation in Bali, it can be seen that there are aspects of green tourism in some components of tourist villages. The results of this study support the theory of sustainable tourism based on environmental management accounting.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 March 2022
ISBN
978-94-6239-547-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.220301.140How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - I Putu Astawa
AU  - Sang Putu Eka Pratama
AU  - Cening Ardina
PY  - 2022
DA  - 2022/03/04
TI  - The Concept of Sustainable Tourism Implementation Based on Environmental Management Accounting on Tourist Villages in Bali
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 854
EP  - 859
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.140
DO  - https://doi.org/10.2991/assehr.k.220301.140
ID  - Astawa2022
ER  -