Analysis of Green Accounting Implementation as a Basis for Strengthening Sustainable Tourism Practices at Gunung Buthak Tourism Area, Pesanggrahan Village

Abstract

This study aims to analyze the implementation of Green Accounting as a basis for strengthening sustainable tourism practices at Gunung Buthak Tourism Area, Pesanggrahan Village, Batu City. This research employed a qualitative approach with a phenomenological perspective. Data were collected through interviews, observations, and documentation involving tourism managers, village government officials, environmental officers, community representatives, and visitors. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing. The findings indicate that Green Accounting has been implemented through the allocation of environmental costs for waste management, environmental conservation, trail maintenance, and tourism facility support. Environmental costs have been recognized and utilized in tourism management; however, financial recording and reporting remain relatively simple and have not been separated into specific environmental accounting accounts. Community participation, government support, and collaboration with related institutions contribute significantly to environmental preservation efforts. Nevertheless, limited accounting knowledge, budget constraints, and the absence of standardized environmental accounting guidelines remain challenges in implementation. The study concludes that Green Accounting contributes positively to environmental sustainability and supports the development of sustainable tourism at Gunung Buthak. Improvements in environmental accounting systems and reporting practices are needed to enhance accountability and environmental management effectiveness.