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

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.

The Role of Green Accounting and Corporate Social Responsibilities in Tourism Industries in Indonesia: The Travel Cost Method

“…Several previous studies (Saputra, 2019;Tirayoh, 2022;Wahyudi, 2019) North Sulawesi, as a province with high tourism potential, needs to improve the infrastructure of tourist destinations by utilizing CSR from regional companies. This situation will assist in developing tourist destinations through the allocation of financial resources and environmental accounting, which will improve the company's image in the eyes of the public and government.…”