Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District

  • Syamsu Alam Faculty of Economics and Business, Universitas Muslim, Indonesia
  • Tenriwaru Tenriwaru Faculty of Economics and Business, Universitas Muslim, Indonesia
  • Eka Ariaty Arfah Sekolah Tinggi Ilmu Ekonomi Wira Bhakti Makassar, Indonesia

Abstract

This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research was conducted in Jeneponto Regency. The participants were selected using a snowball sampling technique. Primary data, consisting of opinions and observational findings, were collected through in-depth interviews with subject matter experts and Focus Group Discussions (FGDs). Secondary data were sourced indirectly through intermediary mediums and augmented by a thorough document analysis. The data analysis process encompassed techniques such as data reduction, data display, and the subsequent drawing of conclusions and verification. The study sample was determined by the scope of the FGD, which included six respondents. A hallmark of this research is its comprehensive approach to accounting analysis. This approach extends from evaluating investment financing calculations for financial viability to assessing environmental costs and culminates in the formulation of financial reporting. The overarching goal is to elucidate the feasibility, profitability, and long-term sustainability of agro-ecotourism ventures.


Keywords: agro-ecotourism, environmental accounting, jeneponto

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Published
2023-07-30
How to Cite
ALAM, Syamsu; TENRIWARU, Tenriwaru; ARIATY ARFAH, Eka. Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 2, p. 292-307, july 2023. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/102887>. Date accessed: 02 nov. 2024. doi: https://doi.org/10.24843/JIAB.2023.v18.i02.p07.
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