Implementation of Green Accounting in Sustainable Tourism Industry in Bangka Belitung Island Province

Bangka Belitung Islands with abundant natural resources of tin, along with marine tourism potential that has great potential in tourism development. However, the rapid growth of tourism without sustainable management can threaten environmental sustainability. The application of green accounting is important to measure the environmental impact of tourism activities and integrate environmental aspects in business decision-making. This study aims to analyze the extent of the application of green accounting in the tourism industry in the Bangka Belitung Islands. The research used a qualitative approach with incidental sampling techniques. Data collection techniques were carried out through in-depth interviews with tourism actors, distributing questionnaires, direct observation of business practices, and analyzing related documents. The analysis method used in the research is SWOT analysis. This research reveals that tourism actors in the Bangka Belitung Islands have an awareness of the importance of protecting the natural environment. However, the results showed that the systematic and comprehensive application of green accounting has not been carried out optimally. This finding indicates a gap between environmental awareness and sustainable business practices. Tourism actors need to improve their understanding of the concept of green accounting and apply it in their operational activities. Thus, tourism in the Bangka Belitung Islands can grow sustainably, providing economic benefits while preserving the environment for future generations.