Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District
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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References
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Matsler, A. M. (2019). Making “green” fit in a “grey” accounting system: The institutional knowledge system challenges of valuing urban nature as infrastructural assets. Environmental Science & Policy, 99, 160–168.
Mohd Fuzi, N., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2019). Critical success factors of environmental management accounting practices: findings from Malaysian manufacturing industry. Measuring Business Excellence, 23(1), 1–14. https://doi.org/10.1108/MBE-03-2018-0015
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Muzha, V. K., Ribawanto, H., & Hadi, M. (2013). Studi pada Dinas Pariwisata Kota Batu dan Kusuma Agrowisata Batu. Jap), 1(3), 135–141.
Obst, C. G. (2015). Reflections on natural capital accounting at the national level. Sustainability Accounting, Management and Policy Journal, 6(3), 315–339. https://doi.org/10.1108/SAMPJ-04-2014-0020
Okcabol, F., & Hoffman, J. (2015). Institutional Accountability for True Green. In Sustainability and Governance (Vol. 18, pp. 123–160). Emerald Group Publishing Limited. https://doi.org/10.1108/S1041-706020150000018004
Pan, S. (2019). Tourism slogans – Towards a conceptual framework. Tourism Management, 72, 180–191. https://doi.org/10.1016/j.tourman.2018.11.023
Pikkemaat, B., Peters, M., & Bichler, B. F. (2019). Innovation research in tourism: Research streams and actions for the future. Journal of Hospitality and Tourism Management, 41, 184–196. https://doi.org/10.1016/j.jhtm.2019.10.007
Ratnawati. (2016). Implementasi akuntansi lingkungan sebagai inovasi mata kuliah program studi akuntansi. Manajemen Dan Bisnis Jurnal, 2(1).
Razali, M. N., & Mohd Adnan, Y. (2015). Sustainable property development by Malaysian property companies. Property Management, 33(5), 451–477. https://doi.org/10.1108/PM-02-2014-0008
Sastrayuda, G. S. (2010). Konsep Pengembangan Kawasan Agro Wisata. In Hand Out Mata Kuliah Concept Resort and Leisure Strategi Pengembangan dan Pengelolaan Resort and Leisure (pp. 1–36).
Shelman, M., McLoughlin, D., & Pagell, M. (2016). Origin Green: When Your Brand is Your Supply Chain. In Organizing Supply Chain Processes for Sustainable Innovation in the Agri-Food Industry (Vol. 5, pp. 205–233). Emerald Group Publishing Limited. https://doi.org/10.1108/S2045-060520160000005017
Singh, S., Dash, T. R., & Vashko, I. (2016). Tourism, ecotourism and sport tourism: the framework for certification. Marketing Intelligence & Planning, 34(2), 236–255. https://doi.org/10.1108/MIP-09-2014-0180
Soderstrom, K. M., Soderstrom, N. S., & Stewart, C. R. (2017). Sustainability/CSR Research in Management Accounting: A Review of the Literature. In Advances in Management Accounting (Vol. 28, pp. 59–85). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120170000028003
Spenceley, A. (2019). Sustainable tourism certification in the African hotel sector. Tourism Review, 74(2), 186–200. https://doi.org/10.1108/TR-09-2017-0145
Suharsaputra, U. (2012). Metode Penelitian: Kuantitatif, Kualitatif, dan Tindakan. PT. Refika Aditama.
Surjanti, J., Soejoto, A., Seno, D. N., & Waspodo. (2020). Mangrove forest ecotourism: Participatory ecological learning and sustainability of students’ behavior through self-efficacy and self-concept. Social Sciences and Humanities Open, 2(1), 100009. https://doi.org/10.1016/j.ssaho.2019.100009
Tansley, A. G. (1935). The use and abuse of vegetational concepts and terms. Ecological Society of America, 16(3), 284–307. https://doi.org/10.2307/1930070
Taygashinova, K., & Akhmetova, A. (2019). Accounting for environmental costs as an instrument of environmental controlling in the company. Management of Environmental Quality: An International Journal, 30(1), 87–97. https://doi.org/10.1108/MEQ-08-2017-0088
Utama, I. G. B. R. (2012). Metodologi Penelitian Pariwisata Dan Perhotelan. AndiPublisher, December 2012, 2–6. http://andipublisher.com/produk-0113004600-metodologi-penelitian-pariwisata-dan-per.html
Wijethilake, C., & Ekanayake, A. (2018). Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework. In M. A. Malina (Ed.), Advances in Management Accounting (Vol. 30, pp. 129–173). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120180000030006
Won Kim, N. K., & Matsumura, E. M. (2017). Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research. In Advances in Management Accounting (Vol. 28, pp. 31–58). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120170000028002
Wondirad, A., Tolkach, D., & King, B. (2020). Stakeholder collaboration as a major factor for sustainable ecotourism development in developing countries. Tourism Management, 78, 104024. https://doi.org/10.1016/j.tourman.2019.104024
Amiruddin. (2012). Etika Lingkungan dalam Pengelolaan Lingkungan Hidup. Program Studi Ilmu Lingkungan. Universitas Sriwijaya Palembang.
Andriyanto, M. R. (2016). Pengawasan Implementasi “Green Accounting” Berbasis University Social Resnponsibility (USR) Di Universitas Muhammadiyah Surakarta Serta Studi Komparasi Universitas Lain Di Surakarta. Universitas Muhammadiyah Surakarta.
Astiti, W. (2014). Implementasi Green Accounting Berbasis University Social Responsibility (Usr) Di Universitas Negeri Yogyakarta. Nominal, Barometer Riset Akuntansi Dan Manajemen, 3(2). https://doi.org/10.21831/nominal.v3i2.2699
Baker, M., & Modell, S. (2019). Rethinking performativity. Accounting, Auditing & Accountability Journal, 32(4), 930–956. https://doi.org/10.1108/AAAJ-11-2017-3247
Botha, E., & Engelbrecht, W. H. (2016). Greening as Part of Ecotourism to Contribute to Tourists’ Experiences: A Destination Planning Approach. In M. Sotiriadis & D. Gursoy (Eds.), The Handbook of Managing and Marketing Tourism Experiences (pp. 261–279). Emerald Group Publishing Limited. https://doi.org/10.1108/978-1-78635-290-320161010
Braulio-Gonzalo, M., & Bovea, M. D. (2020). Relationship between green public procurement criteria and sustainability assessment tools applied to office buildings. Environmental Impact Assessment Review, 81, 106310. https://doi.org/10.1016/j.eiar.2019.106310
Bučar, K. (2017). Green Orientation in Tourism of Western Balkan Countries. In S. Renko & A. Pestek (Eds.), Green Economy in the Western Balkans (pp. 175–209). Emerald Publishing Limited. https://doi.org/10.1108/978-1-78714-499-620171006
Byrch, C., Milne, M., Morgan, R., & Kearins, K. (2015). Seeds of hope? Exploring business actors’ diverse understandings of sustainable development. Accounting, Auditing and Accountability Journal, 28(5), 671–705. https://doi.org/10.1108/AAAJ-08-2013-1438
Cohen, N., & Robbins, P. (2012). Green Business: An A-to-Z Guide. Green Business: An A-to-Z Guide, 128–132. https://doi.org/10.4135/9781412973793
Egan, M., & Tweedie, D. (2018). A “green” accountant is difficult to find. Accounting, Auditing & Accountability Journal, 31(6), 1749–1773. https://doi.org/10.1108/AAAJ-03-2017-2891
Emil, S. (1990). Konsep Pembangunan Berkelanjutan. Gramedia.
Fayos-Solà, E., & Alvarez, M. D. (2014). Tourism Policy and Governance for Development. In Tourism as an Instrument for Development: A Theoretical and Practical Study (Vol. 5, pp. 101–124). Emerald Group Publishing Limited. https://doi.org/10.1108/S2042-144320140000005025
Georg, S., & Justesen, L. (2017). Counting to zero: accounting for a green building. Accounting, Auditing & Accountability Journal, 30(5), 1065–1081. https://doi.org/10.1108/AAAJ-04-2013-1320
Hadiwijoyo, S. S. (2012). Perencanaan pariwisata perdesaan berbasis masyarakat. Graha Ilmu : Yogyakarta, 83.
Herdiansyah, H. (2010). Metode Penelitian Kualitatif untuk Ilmu-Ilmu Sosial: Perspektif Konvensional dan Kontemporer. In Jakarta: Salemba Humanika. http://www.penerbitsalemba.com
Jamrozy, U., & Lawonk, K. (2017). The multiple dimensions of consumption values in ecotourism. International Journal of Culture, Tourism and Hospitality Research, 11(1), 18–34. https://doi.org/10.1108/IJCTHR-09-2015-0114
Lalot, F., Quiamzade, A., Falomir-Pichastor, J. M., & Gollwitzer, P. M. (2019). When does self-identity predict intention to act green? A self-completion account relying on past behaviour and majority-minority support for pro-environmental values. Journal of Environmental Psychology, 61, 79–92. https://doi.org/10.1016/j.jenvp.2019.01.002
Lin, C.-L. (2019). The analysis of sustainable development strategies for industrial tourism based on IOA-NRM approach. Journal of Cleaner Production, 241, 118281. https://doi.org/10.1016/j.jclepro.2019.118281
Lockhart, J. A., & Mathews, M. R. (2000). Teaching Environmental Accounting. In B. N. Schwartz & J. E. Ketz (Eds.), Advances in Accounting Education Teaching and Curriculum Innovations (Vol. 3, pp. 57–84). Emerald Group Publishing Limited. https://doi.org/10.1108/S1085-4622(2000)0000003006
Mäntymaa, E., Tyrväinen, L., Juutinen, A., & Kurttila, M. (2021). Importance of forest landscape quality for companies operating in nature tourism areas. Land Use Policy, 107. https://doi.org/10.1016/j.landusepol.2019.104095
Matsler, A. M. (2019). Making “green” fit in a “grey” accounting system: The institutional knowledge system challenges of valuing urban nature as infrastructural assets. Environmental Science & Policy, 99, 160–168.
Mohd Fuzi, N., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2019). Critical success factors of environmental management accounting practices: findings from Malaysian manufacturing industry. Measuring Business Excellence, 23(1), 1–14. https://doi.org/10.1108/MBE-03-2018-0015
Musyarofah, S. (2013). Analisis Penerapan Green Accounting di Kota Semarang [Universitas Negeri Semarang]. In Accounting Analysis Journal. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/2855
Muzha, V. K., Ribawanto, H., & Hadi, M. (2013). Studi pada Dinas Pariwisata Kota Batu dan Kusuma Agrowisata Batu. Jap), 1(3), 135–141.
Obst, C. G. (2015). Reflections on natural capital accounting at the national level. Sustainability Accounting, Management and Policy Journal, 6(3), 315–339. https://doi.org/10.1108/SAMPJ-04-2014-0020
Okcabol, F., & Hoffman, J. (2015). Institutional Accountability for True Green. In Sustainability and Governance (Vol. 18, pp. 123–160). Emerald Group Publishing Limited. https://doi.org/10.1108/S1041-706020150000018004
Pan, S. (2019). Tourism slogans – Towards a conceptual framework. Tourism Management, 72, 180–191. https://doi.org/10.1016/j.tourman.2018.11.023
Pikkemaat, B., Peters, M., & Bichler, B. F. (2019). Innovation research in tourism: Research streams and actions for the future. Journal of Hospitality and Tourism Management, 41, 184–196. https://doi.org/10.1016/j.jhtm.2019.10.007
Ratnawati. (2016). Implementasi akuntansi lingkungan sebagai inovasi mata kuliah program studi akuntansi. Manajemen Dan Bisnis Jurnal, 2(1).
Razali, M. N., & Mohd Adnan, Y. (2015). Sustainable property development by Malaysian property companies. Property Management, 33(5), 451–477. https://doi.org/10.1108/PM-02-2014-0008
Sastrayuda, G. S. (2010). Konsep Pengembangan Kawasan Agro Wisata. In Hand Out Mata Kuliah Concept Resort and Leisure Strategi Pengembangan dan Pengelolaan Resort and Leisure (pp. 1–36).
Shelman, M., McLoughlin, D., & Pagell, M. (2016). Origin Green: When Your Brand is Your Supply Chain. In Organizing Supply Chain Processes for Sustainable Innovation in the Agri-Food Industry (Vol. 5, pp. 205–233). Emerald Group Publishing Limited. https://doi.org/10.1108/S2045-060520160000005017
Singh, S., Dash, T. R., & Vashko, I. (2016). Tourism, ecotourism and sport tourism: the framework for certification. Marketing Intelligence & Planning, 34(2), 236–255. https://doi.org/10.1108/MIP-09-2014-0180
Soderstrom, K. M., Soderstrom, N. S., & Stewart, C. R. (2017). Sustainability/CSR Research in Management Accounting: A Review of the Literature. In Advances in Management Accounting (Vol. 28, pp. 59–85). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120170000028003
Spenceley, A. (2019). Sustainable tourism certification in the African hotel sector. Tourism Review, 74(2), 186–200. https://doi.org/10.1108/TR-09-2017-0145
Suharsaputra, U. (2012). Metode Penelitian: Kuantitatif, Kualitatif, dan Tindakan. PT. Refika Aditama.
Surjanti, J., Soejoto, A., Seno, D. N., & Waspodo. (2020). Mangrove forest ecotourism: Participatory ecological learning and sustainability of students’ behavior through self-efficacy and self-concept. Social Sciences and Humanities Open, 2(1), 100009. https://doi.org/10.1016/j.ssaho.2019.100009
Tansley, A. G. (1935). The use and abuse of vegetational concepts and terms. Ecological Society of America, 16(3), 284–307. https://doi.org/10.2307/1930070
Taygashinova, K., & Akhmetova, A. (2019). Accounting for environmental costs as an instrument of environmental controlling in the company. Management of Environmental Quality: An International Journal, 30(1), 87–97. https://doi.org/10.1108/MEQ-08-2017-0088
Utama, I. G. B. R. (2012). Metodologi Penelitian Pariwisata Dan Perhotelan. AndiPublisher, December 2012, 2–6. http://andipublisher.com/produk-0113004600-metodologi-penelitian-pariwisata-dan-per.html
Wijethilake, C., & Ekanayake, A. (2018). Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework. In M. A. Malina (Ed.), Advances in Management Accounting (Vol. 30, pp. 129–173). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120180000030006
Won Kim, N. K., & Matsumura, E. M. (2017). Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research. In Advances in Management Accounting (Vol. 28, pp. 31–58). Emerald Publishing Limited. https://doi.org/10.1108/S1474-787120170000028002
Wondirad, A., Tolkach, D., & King, B. (2020). Stakeholder collaboration as a major factor for sustainable ecotourism development in developing countries. Tourism Management, 78, 104024. https://doi.org/10.1016/j.tourman.2019.104024
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: 09 may 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i02.p07.
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