Blue Accounting Literacy Perspective on the Tourism Sector in Indonesia
1Didik Bil Ikhsan, 2Umiaty Hamzani, 3Vitriyan Espa
1,2,3Tanjungpura University, Indonesia
https://doi.org/10.47191/jefms/v7-i10-29ABSTRACT:
This research aims to analyze the challenges, role of government, and understanding of stakeholders in managing marine and coastal resources in Indonesia through the Blue Accounting approach. This research uses qualitative methodology with literature analysis of twenty-five relevant articles. The data was analyzed to identify the main challenges, government role, and stakeholder understanding in implementing Blue Accounting. Management of marine and coastal resources in Indonesia faces various challenges, including inadequate infrastructure and low public awareness. The government's role is critical in developing regulations, coordinating conservation efforts, and involving stakeholders. Stakeholder understanding of Blue Accounting and multi-stakeholder collaboration have proven effective in overcoming these challenges and improving resource welfare. This research provides insight into the importance of strong regulation, public education, and collaboration between governments, communities, and the private sector in the management of marine and coastal resources. The practical implications are the need to develop a blue accounting model that is more integrated with information and communication technology to improve the effectiveness of environmental monitoring and management. The study emphasizes the importance of data-based Blue Accounting approaches and multi-stakeholder collaboration in marine and coastal resource management, which has not been much applied in previous research.
KEYWORDS:
blue accounting, literacy, challenges, understanding stakeholders, role of government
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