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

Ni Komang Ari Kencana Dewi; I Wayan Tuwi; IGN Agung Wiryanata

doi:10.55927/ijbae.v4i5.422

Authors

Ni Komang Ari Kencana Dewi Politeknik Pariwisata Bali
I Wayan Tuwi Politeknik Pariwisata Bali
IGN Agung Wiryanata Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/ijbae.v4i5.422

Keywords:

Implementation, Green Acounting Principles, Profitability

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.

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