Open Conference Systems, The 2nd International Conference on Economics, Business, and Management Research (ICEBMR)

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PERSPECTIVES OF TOURISM INDUSTRY ACTORS ON GREEN ACCOUNTING IMPLEMENTATION
Matthew Hanidjaja, Weli Weli

Last modified: 2023-11-16

Abstract


This study aims to analyze the influence of socio-demographic factors about their understanding and the importance of green accounting in the tourism industry in Indonesia. In addition, it also assists to construct the form of implementation and structure of green accounting, especially in the tourism industry in Indonesia. This study employs a survey of Indonesian tourism sector personnel or workers in the accounting/financial reporting section of the Indonesian tourism. This survey gathered 34 replies from various Indonesian tourism associations and government institutions around Indonesia. It uses descriptive analysis and the non-parametric test to assess the data. The findings suggest that the majority of socio-demographic characteristics have little influence on their awareness of the necessity of green accounting in Indonesian tourism. Gender is the sole socio-demographic element that influences understanding of green accounting. The results suggest that women are more familiar in green accounting than men. Another negligible aspect shows that Indonesians' impression of green accounting is positive, although the notion of green accounting is relatively new and has not been regulated in Indonesia. As a result, this situation necessitates the expansion of green accounting expertise and the creation of a green accounting framework that will benefit Indonesia's stakeholders.


Keywords


green accounting; reporting; sustainability; tourism; socio-demographic