ANALISIS PENERAPAN GREEN ACCOUNTING PADA WISATA BEDENGAN KABUPATEN MALANG

Bedengan Tourism in Malang Regency is one of the tourist destinations with the potential for sustainable development. However, in its development, environmental aspects need to be considered to ensure its sustainability. This study aims to analyze the practice of Green Accounting applied to Bedengan Tourism in Malang Regency. The research method used is a case study with a qualitative approach. Data were obtained through observation, interviews, and document studies. The results show that Bedengan Tourism in Malang Regency has implemented several Green Accounting practices, such as using and recognizing environmental cost accounts even though they are recorded under other accounts, measuring in accordance with KDPPLK, and presenting environmental costs in profit and loss statements. However, there are still some obstacles in the implementation of Green Accounting, such as separating environmental and operational costs in profit and loss statements, the absence of additional environmental cost reports, and the absence of a balance sheet. Therefore, it is recommended that Bedengan tourism implement Green Accounting to maintain environmental sustainability