Penerapan Akuntansi Keberlanjutan Sebagai Strategi Mendukung Green Economy Dan Corporate Social Responsibility Pada Wisata Desa BMJ Mojopahit Mojokerto. (The Implementation of Sustainability Accounting as a Strategy to Support the Green Economy and Corporate Social Responsibility in BMJ Mojopahit Village Tourism, Mojokerto).

Khoiriyah, Putri Lailatul (2025) Penerapan Akuntansi Keberlanjutan Sebagai Strategi Mendukung Green Economy Dan Corporate Social Responsibility Pada Wisata Desa BMJ Mojopahit Mojokerto. (The Implementation of Sustainability Accounting as a Strategy to Support the Green Economy and Corporate Social Responsibility in BMJ Mojopahit Village Tourism, Mojokerto). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to analyse the implementation of sustainability accounting as a strategy to support the green economy and Corporate Social Responsibility (CSR) at BMJ Majapahit Village Tourism in Mojokerto. This research uses a descriptive qualitative approach. The data collection techniques are in-depth interviews, observation, and document collection. The information gathered includes interviews with managers, employees, and residents who are directly involved or affected by the tourism activities. Data analysis was conducted through the processes of data reduction, data presentation, and drawing conclusions, while data validity was tested using source triangulation. The research results show that Wisata Desa BMJ Mojopahit has implemented sustainability accounting through economic, social, and environmental activities, although it still uses simple methods and does not refer to GRI standards. The implementation of a green economy is evident in the management of swimming pool wastewater, waste sorting, and plant maintenance that support resource efficiency and environmental sustainability. In terms of CSR, the company makes a tangible contribution through the recruitment of local workers, employee training, support for MSMEs, and social activities within the village environment. However, the research also found some constraints, including limited understanding of human resources, unsystematic record-keeping, and documentation that is not yet organised in a sustainability reporting format. This finding confirms that sustainability accounting plays a strategic role in strengthening the green economy and CSR practices, but requires the development of recording systems and improved human resource capacity for more optimal implementation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Accounting, Green Economy, Corporate Social Responsibility, Sustainable Tourism
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222200123 Putri Lailatul Khoiriyah
Date Deposited:	09 Jul 2026 06:59
Last Modified:	13 Jul 2026 02:32
URI:	http://repository.untag-sby.ac.id/id/eprint/44462

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