Implementation Accountancy Environment in Star-rated Hotels in the Nusa Dua Tourist Area: A Qualitative Study
DOI:
https://doi.org/10.61857/jmh.v3i3.205Keywords:
Accounting Environment, Hospitality Industry, CSR, Tourism SustainableAbstract
Focusing on two main elements, namely staff training and guest interaction, this paper investigates the growing relevance of virtual reality (VR) in the hotel sector. As the demand for creative, engaging, and effective solutions continues to increase, VR has emerged as a valuable tool for staff training in realistic scenarios, including customer service, emergency response, and facilities management. Through immersive simulations, hotel employees can practice handling various situations in a controlled environment, allowing them to improve their skills, confidence, and readiness before facing similar situations in real-world settings. At the same time, hotels and resorts are increasingly using VR to provide potential guests with engaging virtual tours of their rooms, facilities, amenities, and surrounding attractions. These virtual experiences can influence guests’ booking decisions by allowing them to visualize the hotel environment and services before arrival. The immersive nature of VR may also increase guest engagement, strengthen trust, and create clearer expectations regarding the overall hotel experience. Using guest surveys, case studies, and interviews with hotel managers, this paper adopts a mixed-method approach to assess the effectiveness and limitations of VR applications in the hotel sector. The findings indicate that VR can provide significant benefits for both hotel operations and guest experiences. Hotel managers can utilize VR to improve guest satisfaction, operational effectiveness, and service quality while simultaneously enhancing staff performance through simulated learning environments. Overall, VR represents a promising technology for supporting innovative training practices and improving guest interaction within the hospitality industry.
References
Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship. International Journal of Energy Economics and Policy, 9(2), 299–306.
Akhtar, N., Khan, N., Mahroof Khan, M., Ashraf, S., Hashmi, M. S., Khan, M. M., & Hishan, S. S. (2021). Post-COVID 19 tourism: will digital tourism replace mass tourism? Sustainability, 13(10), 5352.
Ardini, L., & Fahlevi, M. (2024). Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia’s plastic recycling industry. Uncertain Supply Chain Management, 12(3), 1633–1646. https://doi.org/10.5267/j.uscm.2024.3.017
Arienata, K. Y. W., Saputra, K. A. K., & Manuaba, I. B. M. P. (2024). The Influence Of Corporate Social Responsibility And Environmental Management Accounting On The Sustainability Performance Of The Patra Bali Resort & Villas. Journal of Tourism, Economics and Policy, 4(1), 102–108.
Asiaei, K., Bontis, N., Alizadeh, R., & Yaghoubi, M. (2021). Green intellectual capital and environmental management accounting : Natural resource orchestration in favor of environmental performance. Bus Strat Env, (July), 1–18. https://doi.org/10.1002/bse.2875
Daromes, F. E., Ono, Y., & Kampo, K. (2023). Green Accounting, Material Flow Cost And Environmental Performance As Predictor Variables Of Corporate Sustainability. Indonesian Journal of Accounting and Governance, 7(2), 49–83.
Desalegn, G., & Tangl, A. (2022). Forecasting green financial innovation and its implications for financial performance in Ethiopian Financial Institutions: Evidence from ARIMA and ARDL model. National Accounting Review, 4(2), 95–111. https://doi.org/10.3934/nar.2022006
Dewi, A. A., & Saputra, K. A. K. (2026). Linking Green Intellectual Capital and Green Culture to Competitive Advantage through Green Innovation. Studi Akuntansi, Keuangan, Dan Manajemen, 6(1), 219–237. https://doi.org/10.35912/sakman.v6i1.6385
Dinar, I. G. A. A. G. P., & Saputra, K. A. K. (2026). Sustaining spirit and place: Establishing a legal framework for protecting local wisdom and socio-ecological sustainability in cultural tourism investment. European Journal of Sustainable Development Research, 10(3), em0401. https://doi.org/10.29333/ejosdr/18522
Gunarathne, A. D. N., Lee, K. H., & Hitigala Kaluarachchilage, P. K. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825–839. https://doi.org/10.1002/bse.2656
Huang, D. Z. X. (2021). Environmental, social and governance (ESG) activity and firm performance: a review and consolidation. Accounting and Finance, 61(1), 335–360. https://doi.org/10.1111/acfi.12569
Jasch, C. (2006). Environmental management accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1190–1193. https://doi.org/10.1016/j.jclepro.2005.08.006
Jermsittiparsert, K., Somjai, S., & Toopgajank, S. (2020). Factors Affecting Firm ’ s Energy Efficiency and Environmental Performance : The Role of Environmental Management Accounting , Green Innovation and Environmental Proactivity. International Journal of Energy Economics and Policy, 10(3), 325–331.
Laksmi, N. M. A. W., Lestari, N. L. P. R. W., & Saputra, K. A. K. (2026). Pengaruh Capital Intensity, Green Accounting Dan Likuiditas Terhadap Nilai Perusahaan Consumer Non-Cyclicals Tahun 2022-2024. In Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha (Vol. 17, Number 01).
Laksmi, P. A. S., & Saputra, K. A. K. (2026). Erosi Paradise: Dampak Konversi Lahan Pertanian dan Privatisasi Ruang Publik terhadap Pariwisata yang Tidak Berkelanjutan di Bali. WICAKSANA: Jurnal Lingkungan Dan Pembangunan, 10(1), 17–28. https://doi.org/10.22225/wicaksana.10.1.2026.17-28
Laksmi, P. A. S., Saputra, K. A. K., Noordin, N. M., & Barreto, C. A. (2024). The Effect Of Competitive Advantage And Sustainable Management On Sustainability Performance. Jurnal Bisnis Dan Akuntansi, 26(2), 1–14. https://doi.org/https://doi.org/10.34208/jba.v26i2.2477
Laksmi, P. A. S., Selamet, I. K., Mangku, I. G. P., Saputra, K. A. K., Rashid, W. E. W., & Saihani, S. B. (2024). Management Strategy Planning And Implementation Of Advanced Technology In Increasing Agricultural Productivity. RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences, 9(153), 97–106.
Laksmi, P. A. S., Suriani, N. N., Arjawa, I. G. W., & Saputra, K. A. K. (2026). Sustainable tourism development in the digital era: Assessing the impact of competitive strategies and community participation. European Journal of Sustainable Development Research, 10(2). https://doi.org/10.29333/ejosdr/17841
Laksmi, P. A. S., Wirawan, P. E., Dharmanegara, I. B. A., Pemayun, T. B., Massie, G. G. P., & Rainanda, A. A. I. A. (2026). Utilizing virtual reality as a marketing strategy for Bali tourism destinations: An innovative approach towards sustainable tourism. European Journal of Sustainable Development Research, 10(4), em0427. https://doi.org/10.29333/ejosdr/19104
Manurung, D. T. H., Hidayah, N., Setiany, E., Saputra, K. A. K., & Hapsari, D. W. (2022). Does Carbon Performance and Green Investment Affect Carbon Emissions Disclosure? Journal of Environmental Accounting and Management, 10(4), 335–344. https://doi.org/10.5890/JEAM.2022.12.001
Miranthi, N. P. T., Saputra, K. A. K., & Pertiwi, I. D. A. E. (2026). The Effect Of Green Accounting And Corporate Social Responsibility On Firm Value In The Hospitality Sector. International Journal of Environmental, Sustainability, and Social Sciences, 7(4), 1150–1159. https://doi.org/https://doi.org/10.38142/ijesss.v7i4.2050
Petrosillo, I., Zurlini, G., Grato, E., & Zaccarelli, N. (2006). Indicating fragility of socio-ecological tourism-based systems. Ecological Indicators, 6(1), 104–113. https://doi.org/10.1016/j.ecolind.2005.08.008
Pramaiswari, M. A. A. D., Saputra, K. A. K., & Juniariani, N. M. R. (2026). The Effect Of Sustainability Reporting, Institutional Ownership, Managerial Ownership And Independent Board Of Commissioners Regarding Profit Management In Companies Food And Beverage Sector. Jurnal Akuntansi Trisakti, 13(1), 117–132. https://doi.org/10.25105/jat.v13i1.26216
Prasetya, I. K. D. W., Saputra, K. A. K., & Surasmi, I. A. (2026). Social Responsibility And Environmental Performance On Financial Performance In State-Owned Enterprises Listed On The Indonesia Stock Exchange. Journal of Governance, Taxation and Auditing, 4(4), 870–878. https://doi.org/https://doi.org/10.38142/jogta.v4i4
Putra, I. B. U., Saputra, K. A. K., Udayana, I. B. N., Amerta, I. M. S., Prawita, D., & Cahyani, P. D. (2024). The Effect Of Sustainability Trilogy Leadership On Green Performance : The Mediation Role Of Organisational Support And Dynamic Exploration Capability In The Perspective Of Local Wisdom. Journal of Sustainability Science and Management, 19(7), 39–56. https://doi.org/http://doi.org/10.46754/jssm.2024.07.003
Rahaman, M. M., Akter, S., Hossain, M. A., Chowdhury, A. R. B., & Wu, R. (2024). Green accounting and reporting in Bangladesh’s pharmaceutical and textile industries: A holistic perspective. PLoS ONE, 19(9), 1–22. https://doi.org/10.1371/journal.pone.0310236
Rasyid, S., Azis, N. A., & Rahmat, A. (2025). Green Accounting for Medium-Sized Enterprises: A Review of Participatory Action Research Towards A Sustainable Future. International Journal of Economics and Financial Issues , 15(1), 84–92. https://doi.org/10.32479/ijefi.17331
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Saputra, K. A. K., Dharmawan, I. N. A. S., Kawisana, P. G. W. P., Manurung, D. T. H., Sariasih, N. W. M., & Pratama, I. P. G. R. B. (2025). Beyond Waste Reduction: Evaluating The Environmental Accounting Implications Of Recycling Initiatives In The Balinese Hotel Industry. International Journal of Energy, Environment, and Economics, 33(3), 641–665. https://doi.org/https://novapublishers.com/shop/beyond-waste-reduction-evaluating-the-environmental-accounting-implications-of-recycling-initiatives-in-the-balinese-hotel-industry/
Saputra, K. A. K., Jayawarsa, A. A. K., & Laksmi, P. A. S. (2025). The Role of Environmental Management Accounting as A Mediation of The Influence of Green Product and Green Process Innovation to Improve Sustainability Performance. Intellectual Economics, 19(2). https://doi.org/10.13165/ie-25-19-2-03
Saputra, K. A. K., & Laksmi, P. A. S. (2024). The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali. Jurnal Ilmiah Akuntansi, 9(1), 113–136. https://doi.org/DOI: 10.23887/jia.v9i1.66630
Saputra, K. A. K., & Laksmi, P. A. S. (2026a). Environmental Management Accounting Based On The Tri Hita Karana Concept: Interpretation And Practice At Village Credit Institutions (LPD) In Bali. International Journal of Environmental, Sustainability, and Social Sciences, 7(3), 847–854. https://doi.org/https://doi.org/10.38142/ijesss.v7i3.1825
Saputra, K. A. K., & Laksmi, P. A. S. (2026b). The Influence of Water Resources Management, Environmental Accounting, and Sustainable Technology Innovation on Achieving Sustainable Development Goals. TEM Journal, 15(2), 1076–1085. https://doi.org/10.18421/TEM152-12
Saputra, K. A. K., Laksmi, P. A. S., & Sancaya, I. W. W. (2026). A Sustainability Reporting Model For Community-Based Household Waste Management Programs Within The Global Plastics Treaty Framework. International Journal of Environmental, Sustainability, and Social Sciences, 7(4), 1088–1103. https://doi.org/https://doi.org/10.38142/ijesss.v7i4.2012
Saputra, K. A. K., Laksmi, P. A. S., Smark, C., & Bareto, C. A. (2024). The Influence Of Accounting Digitalisation Transformation And Sustainable Management On Esg Performance To Achieve Environmental Sustainability. Journal of Sustainability Science and Management, 19(7), 120–135. https://doi.org/http://doi.org/10.46754/jssm.2024.07.007
Saputra, K. A. K., Laksmi, P. A. S., Suriani, N., & Ekajayanti, L. G. P. S. (2024). Accounting Training to Support Transparent and Accountable Village Fund Reporting in Sibetan Village, KarangasemBali. Community Service: Sustainability Development, 1(2), 24–30.
Saputra, K. A. K., Manurung, D. T. H., Rachmawati, L., Siskawati, E., & Genta, F. K. (2021). Combining the concept of green accounting with the regulation of prohibition of disposable plastic use. International Journal of Energy Economics and Policy, 11(4), 84–90. https://doi.org/10.32479/ijeep.10087
Saputra, K. A. K., & Paranoan, S. (2024). Do Cyber security, Digitalisation and Data Visualisation Affect the Quality of Internal Environmental Audits? Australasian Accounting, Business and Finance Journal, 18(2), 158–174. https://doi.org/10.14453/aabfj.v18i2.10
Saputra, K. A. K., & Pramukty, R. (2026). Demand Elasticity And Distribution Impact: Simulation Of The Impact Of Paid Plastic Bag Tax On Urban Community Consumption Patterns. Journal of Governance, Taxation and Auditing, 4(3), 763–771. https://doi.org/https://doi.org/10.38142/jogta.v4i3
Saputra, K. A. K., & Sancaya, I. W. W. (2026). Material Flow Cost Accounting (Mfca) In The Canang Sari Production Value Chain: Material Optimization, Reduction Of Religious Waste, And Empowerment Of Female Craftsmen. International Journal of Environmental, Sustainability and Social Science, 7(1), 96–102. https://doi.org/https://doi.org/10.38142/ijesss.v7i1.1824
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation Role of Environmental Management Accounting on the Effect of Green Competitive Advantage on Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115. https://doi.org/10.46754/jssm.2023.02.008
Schaltegger, S., Bennett, M., Burritt, R. L., & Jasch, C. (2008). Environmental management accounting (EMA) as a support for cleaner production. In Environmental management accounting for cleaner production (pp. 3–26). Springer.
Sidik, M. H. J., Lee, W. Y. H., & Khalid, N. (2019). The Dynamic Association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive Advantages. International Journal of Energy Economics and Policy, 9(5), 379–386.
Somjai, S., Fongtanakit, R., & Laosillapacharoen, K. (2020). Impact of Environmental Commitment , Environmental Management Accounting and Green Innovation on Firm Performance : An Empirical Investigation. International Journal of Energy Economics and Policy, 10(3), 204–210.
Yasa, P. N. S., & Saputra, K. A. K. (2025). A Dynamic For Digital Tourism Ecosystem Development: A Comparative Study Of Bali, Indonesia, And Penang, Malaysia. International Journal of Energy, Environment, and Economics, 33(3), 667–687. https://doi.org/https://novapublishers.com/shop/a-dynamic-for-digital-tourism-ecosystem-development-a-comparative-study-of-bali-indonesia-and-penang-malaysia/
Zandi, G. R., Khalid, N., & Islam, D. Md. Z. (2019). Nexus of Knowledge Transfer, Green Innovation and Environmental Performance: Impact of Environmental Management Accounting. International Journal of Energy Economics and Policy, 9(5), 387–393.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Komang Adi Kurniawan Saputra, Putu Gede Wisnu Permana Kawisana (Author)

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.






