Implementation of the Triple Bottom Line Accounting Concept at Hotel X
DOI:
https://doi.org/10.55927/fintech.v2i4.11808Keywords:
Triple Bottom Line, Sustainability, Social Environmental CostsAbstract
Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is carried out through interviews, observations, and documentation studies. This study uses the Triple Bottom Line Accounting concept by Elkington. The results of this study indicate that Hotel X has implemented the Triple Bottom Line Accounting concept well. The concept of planet, people and profit is implemented through various sustainability programs. Hotel X charges costs for environmental and social activities as hotel cost burdens. Hotel X does not only focus on profit, but also on the natural and social environment of the community.
Downloads
References
Aniela, Y. (2012). Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1).
Ariastini, N. N., & Semara, I. M. T. S. (2019). Implementasi Konsep Triple Bottom Line Dalam Program Corporate Social Responsibility Di Hotel Alila Seminyak. Jurnal Ilmiah Hospitality Management, 9(2), 160–168. https://doi.org/10.22334/jihm.v9i2
Arowoshegbe, A. O., Uniamikogbo, E., & Oghogho Gina, O. (2016). Sustainability And Triple Bottom Line: An Overview Of Two Interrelated Concepts. Igbinedion University Journal of Accounting, 2. https://www.researchgate.net/publication/322367106
Astuti, A. D., Kristen, U., Wacana, S., & Diponegoro, J. (2016). Kepedulian dan Pengetahuan Pelaku Bisnis Mengenai Green Accounting. Jurnal Bisnis Dan Ekonomi, 14(1), 34–44. http://salatigakota.bps.go.id/?hal=brs_
Brewer, G. N. (2013). Akuntansi Manajerial. Salemba Empat.
Elkington, J. (1998). Accounting For The Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22. https://doi.org/10.1108/eb025539
Freedman, M. (1989). Social Accounting: Behavioral Accounting. Cincinati: South Western Publishing Company.
Gray, R. (2001). Thirty years of sosial accounting, reporting and auditing: What (if anything) have we learnt? Business Ethics: A European Review.
Jaisinghani, D., & Sekhon, A. K. (2020). CSR Disclosures and Profit Persistence: Evidence From India. International Journal of Emerging Markets, 17(3).
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166. https://doi.org/10.1016/j.jbusres.2023.114104
Maharani, F. M., & Maqsudi, A. (2024). Penerapan Akuntansi Lingkungan Berdasarkan Triple Bottom Line Pada Pt Teknindo Geosistem Unggul. Jurnal Manajemen, Bisnis Dan Akuntansi, 3(2), 12–20. https://doi.org/10.58192/profit.v3i2.1923
Maricar, A., & Priyawan, S. (2024). Implementasi Akuntansi Lingkungan Dalam Hubungannya Dengan Konsep Triple Bottom Line Menuju Green Economy Guna Mencapai Keberlanjutan Pada PT Varia Usaha Beton (VUB) Sidoarjo. Jurnal Ekonomi Dan Pembangunan Indonesia, 2(1), 8–23. https://doi.org/10.61132/jepi.v2i1.244
Nurhidayat, E., Junaid, A., & Kamase, J. (2020). Penerapan Akuntansi Lingkungan Berdasarkan Triple Bottom Line Pada RSUD H. M. Djafar Harun Kabupaten Kolaka Utara. Jurnal Ilmu Akuntansi, 2(2).
Onyali Chidiebele. (2014). Triple Bottom Line Accounting And Sustainable Corporate Performance. Research Journal of Finance and Accounting , 5(8). https://www.researchgate.net/publication/284264925
Pandin, M. Y., Prisilia, S., Pribadi, A. F., & Larissa, C. (2023). Analisis Penerapan Triple Bottom Line Sebagai Kunci Keberlanjutan Bagi Perusahaan Food And Beverage. Journal of Social and Economics Research, 5(2). https://idm.or.id/JSER/index.
Putra, I. G. B. N. P., & Larasdiputra, G. D. (2020). Penerapan Konsep Triple Bottom Line Accounting Di Desa Wisata Pelaga (Studi Kasus Pada Kelompok Usaha Tani Asparagus). Krisna: Kumpulan Riset Akuntansi, 11(2), 129–136. https://doi.org/10.22225/kr.11.2.1419.129-136
Rukmiyati, N. M. S., Purbawangsa, I. B. A., Baskara, I. G. K., & Candraningrat, I. R. (2023). Sustainable Disclosure Toward Firm Value: Recent Development and Future Research Agenda. Indonesian Journal of Sustainability Accounting and Management, 7(1). https://doi.org/10.28992/ijsam.v7i1.751
Rumambi, H., Kaligis, S., Tangon, J., & Marentek, S. (2018). The Implementation Model of Corporate Social Responsibility (CSR): An Indonesian Perspective. International Journal of Academic Research in Business and Social Sciences, 8(10). https://doi.org/10.6007/ijarbss/v8-i10/4777
Suartana, I. W. (2010). Akuntansi Lingkungan dan Triple Bottom Line Accounting: Paradigma Baru Akuntansi Bernilai Tambah. Jurnal Bumi Lestari, 10(1), 105–112.
Suaryana, A. (2011). Implementasi Akuntansi Sosial Dan Lingkungan Di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1). https://ojs.unud.ac.id/index.php/jiab/article/view/2639
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo, Ed.; 5th ed.). ALFABETA.
Susanti, C., & Wiryanata, I. G. N. A. (2024). Implementasi Corporate Social Responsibility Berlandaskan Tri Hita Karana di Hotel WS Bali. Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama Dan Budaya, 93–100. http://ojs.uhnsugriwa.ac.id/index.php/parbud
Tajuddin, A. H., Akter, S., Mohd-Rashid, R., & Mehmood, W. (2023). The Influence Of Board Size And Board Independence On Triple Bottom Line Reporting. Arab Gulf Journal of Scientific Research. https://doi.org/10.1108/AGJSR-02-2023-0061
Wibowo, Y., Indra Pratama, A., Aji Prastyo, D., & Lutviana Maya. (2023). Implementasi Program Corporate Social Responsibility Di Pt. Pertamina Patra Niaga Soekarno Hatta Fuel Terminal & Hydrant Installation (Shafthi). Multidiciplinary Scientifict Journal.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Bintang Yudhistira, I Gusti Ngurah Agung Wiryanata, Ni Made Sri Rukmiyati
This work is licensed under a Creative Commons Attribution 4.0 International License.
