RIS ID

141289

Publication Details

Raka, T. G., Astawa, I. P. & Silaen, P. (2020). Green reputation of hotel improvement through green accounting and harmonious culture. Quality - Access to Success, 21 (174), 112-117.

Abstract

This study aims to test green accounting which is moderated by harmonious culture (green culture) in building a green reputation of a hotel. Green accounting activities consisted of environmental awareness, environmental involvement, and environmental reporting. The concept of harmonious culture emphasises the harmonisation with God, human being, and the environment to reach happiness. The implementation of the two variables legitimates a green hotel, and therefore acts as a signal for consumers to help in hotel selection. Quantitative analysis with Partial Least Square (PLS) method was used to process data collected through questionnaires. Sampling was conducted using purposive sampling with criteria of the hotels participating in tri hita karana award in 2016. There were 124 hotels that met the criteria and 100 who were willing to fill the questionnaire. The research results indicated that environmental awareness, environmental involvement, and environmental reporting had a contribution in creating hotel's green reputation. Whereas, green culture implemented at the hotel was able to legitimate hotel's green reputation based on consumers' perceptions. The results also showed that consumers had more trust on the services of a hotel were aware on the environment of its neighbourhood and provided implications on the legitimating theory that green accounting and green culture became a model to gain recognition from the society related to green hotel. The new model used in this research used green culture, sourced from local wisdom in developing hotel's green reputation and could be used as a business strategy to face global competition. The hotel managers, therefore, should build awareness among their employees to maintain harmonious relationship with God, human beings and environment to strengthen the position of the hotel among the consumers, thus impacts the sustainability of the hotel in Indonesia.

Included in

Business Commons

Share

COinS