Realizing energy conservation program through water accounting: qualitative study on hotel industry in Bali – Indonesia
2331-1886
Abstract
The purpose of this study is to find an interpretation of the research phenomenon regarding the implementation of water accounting in the hotel business as a form of business responsibility for energy conservation. The research was conducted using an interpretive qualitative approach that focused on questions about water accounting and its application in hotels. The list of research questions is determined based on the concept of water accounting and environmental management accounting. The study was conducted on a population of 4 and 5 star hotels in Bali by classifying them based on their financial reports that apply water accounting. Focus group discussions are conducted to collect research data that involves a group of people to discuss interactively. The number of informants consisted of 10 people, consisting of managers, operational staff, financial staff who apply water accounting in their business financial reports, and Representatives of the Bali Provincial Government. In-depth interviews were validated with the concept of source triangulation. The overall research results show that star hotels apply water accounting with the aim of legitimacy and business continuity towards green hotels and international and national certification. The research implications are aimed at hotel managers, government and customers that the application of water accounting can bring in many customers and preserve the environment if the implementation is seriously implemented with energy care and energy conservation actions.