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Implementation of Green Accounting Principle in Increasing Profitabilitas Di Four Seasons Resort Bali at Jimbaran Bay

Year: 2025

Type: article

Abstract: This study analyzes the implementation of green accounting principles at Four Seasons Resort Bali at Jimbaran Bay and their contribution to profitability. Using a qualitative descriptive method with interviews, observations, documentation, and literature studies, data were analyzed through reduction, presentation, and conclusion stages. The findings show that the six green accounting principles (Lako, 2018) are well applied through programs such as mangrove planting, coral reef conservation, waste management, and social initiatives. Environmental costs of 1.72% in 2023 and 1.69% in 2024 did not reduce financial performance, with Net Profit Margin at 42% and 41% and Return on Equity at 41% and 40%, respectively. The results indicate that green accounting enhances operational efficiency, corporate image, and sustainable profitability, proving environmental spending as a strategic long-term investment rather than a financial burden.

Source: International Journal of Business and Applied Economics

DOI: 10.55927/ijbae.v4i5.422

Authors: Ni Komang Ari Kencana Dewi, I Wayan Tuwi, IGN Agung Wiryanata

Institution: Politeknik Pariwisata Bali

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

OpenAlex ID: W4415126229

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