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The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

In: Proceedings of the 19th International Symposium on Management (INSYMA 2022)

Author

Listed:
  • Victorina Z. Tirayoh

    (University of Sam Ratulangi)

  • Herman Karamoy

    (University of Sam Ratulangi)

  • Christian V. Datu

    (University of Sam Ratulangi)

  • Christoffel Mardy O. Mintardjo

    (University of Sam Ratulangi)

Abstract

Green accounting and corporate social responsibility (CSR) play an essential role in improving the quality of human life and nature. The quality of maritime tourism faces various issues; thus, there is a need for synergy in the business world by implementing green accounting and CSR so that maritime-based tourism management can be improved and directly impact the quality of tourism. The research aims to explore the application of environmental accounting to optimize social and environmental responsibility toward improving the quality of maritime tourism. This research was conducted with the local tourists in Bitung City, North Sulawesi, Indonesia. The research method used a descriptive qualitative investigation of green accounting, CSR, and marine tourism quality. Data analysis using the travel cost method. The research findings reveal that applying environmental accounting by looking at CSR implementation emphasizes the development of ecotourism and marine tourism-based tourism. The implications of this research can be a guideline for private companies in Indonesia to implement environmental accounting in the form of CSR to improve the quality of maritime tourism in the areas where the company operates.

Suggested Citation

  • Victorina Z. Tirayoh & Herman Karamoy & Christian V. Datu & Christoffel Mardy O. Mintardjo, 2023. "The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi," Advances in Economics, Business and Management Research, in: Werner Ria Murhadi & Dudi Anandya & Noviaty Kresna Darmasetiawan & Juliani Dyah Trisnawati & Putu An (ed.), Proceedings of the 19th International Symposium on Management (INSYMA 2022), pages 219-229, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-008-4_30
    DOI: 10.2991/978-94-6463-008-4_30
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