Praktik Akuntansi Keberlanjutan dalam Pengelolaan Pariwisata Pantai Pasir Panjang: Sebuah Tinjaun Nilai Budaya Masyarakat Lokal
DOI:
https://doi.org/10.62383/tamasya.v2i4.784Keywords:
Coastal Tourism, Community Personality, Cultural Values, Pasir Panjang, Sustainable AccountingAbstract
This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.
Downloads
References
Berkes, F., Colding, J., & Folke, C. (2020). Navigating social-ecological systems: Building resilience for complexity and change. Cambridge University Press.
Byrd, E. T. (2007). Stakeholders in sustainable tourism development and their roles: Applying stakeholder theory to sustainable tourism development. Tourism Review, 62(2), 6-13. https://doi.org/10.1108/16605370780000309
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.
Dove, M. R. (2006). Indigenous people and environmental politics. Annual Review of Anthropology, 35, 191-208. https://doi.org/10.1146/annurev.anthro.35.081705.123235
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st-century business. Capstone. https://doi.org/10.1002/tqem.3310080106
Font, C., & Lynes, J. (2018). Corporate social responsibility in tourism and hospitality. International Journal of Contemporary Hospitality Management, 30(2), 895-916.
Font, C., X., & H. (2004). Rethinking standards from green to sustainable. Annals of Tourism Research, 31(4), 986-1007. https://doi.org/10.1016/j.annals.2004.04.001
Graburn, N. H. H. (1989). Tourism: The sacred journey. In Hosts and guests: The anthropology of tourism (pp. 21-36). University of Pennsylvania Press.
Gray, R., & Bebbington, J. (2001). Accounting for the environment. Sage Publications. https://doi.org/10.4135/9781446220849
Hall, C. M. (2001). Trends in ocean and coastal tourism: The end of the last frontier? Ocean & Coastal Management, 44(9-10), 601-618. https://doi.org/10.1016/S0964-5691(01)00071-0
Hofstede, G. (2001). Culture's consequences: Comparing values, behaviors, institutions, and organizations across nations. Sage Publications.
MacCannell, D. (1999). The tourist: A new theory of the leisure class. University of California Press.
McGoodwin, J. R. (2001). Understanding the cultures of fishing communities: A key to fisheries management and food security. FAO Fisheries Technical Paper.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2020). Qualitative data analysis: A methods sourcebook (4th ed.). Sage Publications.
Ostrom, E. (1990). Governing the Commons: The evolution of institutions for collective action. Cambridge University Press. https://doi.org/10.1017/CBO9780511807763
Picard, M. (2011). Cultural tourism and identity. University of Hawai'i Press.
Pretty, J. (2003). Social capital and the collective management of resources. Science, 302(5652), 1912-1914. https://doi.org/10.1126/science.1090847
Putnam, R. D. (2000). Bowling alone: The collapse and revival of American community. Simon & Schuster. https://doi.org/10.1145/358916.361990
Ruhanen, B., Moyle, B. D., McLennan, C.-L., & W., L. (2015). The significance of governance in sustainable tourism. Tourism Management, 51, 2-13.
Schaltegger, S., & Burritt, R. (2018). Contemporary environmental accounting: Issues, concepts and practice (2nd ed.). Greenleaf Publishing. https://doi.org/10.4324/9781351282529
Smith, V. L. (2003). Hosts and guests revisited: Tourism issues of the 21st century. Cognizant Communication Corporation.
Suardana, I. W., Agustini, N. W. R., & Sudiarta, I. N. (2022). Pengaruh Kepuasan Sebagai Variabel Intervening antara Media Sosial dan Niat Berkunjung Kembali Wisatawan Nusantara Generasi Milenial ke Bali. Jurnal Master Pariwisata (JUMPA), 8(2). https://doi.org/10.24843/JUMPA.2022.v08.i02.p14
Torres, R., & Momsen, J. H. (2005). Gringolandia: The construction of a new tourist space in Mexico. Annals of the Association of American Geographers, 85(3), 694-717. https://doi.org/10.1111/j.1467-8306.2005.00462.x
UNWTO. (2005). Making tourism more sustainable: A guide for policy makers. World Tourism Organization.
Weaver, D. (2006). Sustainable tourism: Theory and practice. Tourism Management, 27(4), 672-674.
