Implementation of the Triple Bottom Line Accounting Concept: Case Study on Five-Star Hotels

I Made Bagus Arya Widi Antara; Ni Made Sri Rukmiyati; I Wayan Tuwi

doi:10.55927/eajmr.v4i11.458

Authors

I Made Bagus Arya Widi Antara Politeknik Pariwisata Bali
Ni Made Sri Rukmiyati Politeknik Pariwisata Bali
I Wayan Tuwi Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/eajmr.v4i11.458

Keywords:

Triple Bottom Line Accounting, Sustainability, Environment, Social, Economy

Abstract

This study aims to analyze how the concept is applied in hotel operational practices. This study uses a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation of various related departments, such as Engineering, Finance, and Human Resources. The results show that the hotel has implemented a variety of sustainability programs, such as solid, liquid, and B3 waste management, energy and water efficiency, as well as social programs such as employee training, local workforce recruitment, and CSR programs. From an economic perspective, all sustainability costs are charged as operational costs, although there has been no specific separate reporting. The conclusion of this study is that hotels have successfully implemented the concept of Triple Bottom Line Accounting in an integrated manner in their operational activities. However, there is still room for improvement, such as the establishment of a special division for Occupational Health and Safety (K3) and the development of a communication appreciation system between employees to support long-term social sustainability.

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