Page 101 - SUSTAINABILITY ISSUES & COVID-19

13 Water Management Accounting:

Efforts To Reduce Clean Water Crisis

Hilda Octavana Siregar, Yemima Maharani Sih Pamarta, Sarah Dewiyanti

EXTENDED ABSTRACT

PURPOSE

This study aims to analyze the impact of hotel activities in Yogyakarta on the clean water crisis in surrounding
communities and seeks to provide solutions through water management accounting. Water management accounting
issues have been generated in many previous studies. However, what makes this research important is the great
pressure on the tourism industry, especially related to hotel activities which has a negative impact on the availability of
clean water in the surrounding community. The majority of hotels have tall buildings that require large water discharge
to be able to flow water to the top floor and tourist activity generates a lot of waste water, both from the kitchen,
bathroom, laundry and swimming pool. these conditions have an impact on the discharge and water pollution of the
community around the hotel. Even though Yogyakarta is the second largest tourist destination in Indonesia after Bali
and it is predicted that it will continue to increase in the next few years which has the potential to cause drought. Thus,
the drive to provide solutions to hotel activities in Yogyakarta is an important and urgent need.

STUDY DESIGN/METHODOLOGY/APPROACH

This research is a descriptive qualitative research, using primary and secondary data. Primary data is the result of
interviews with hotel management and the community around the hotel. While the secondary data used are hotel
data and water crisis disaster in Yogyakarta in the 2015-2019 period. Data collection methods used were literature
study, documentation and interviews. The stages of data analysis are reducing the data that has been collected to fit
the research problem formulation, presenting data on the number and types of hotel activities in Yogyakarta and then
drawing conclusions on the impact of hotel activities and solutions provided.

FINDINGS

Data from the Indonesian Central Statistics Agency in 2015-2019 states that the drought in Yogyakarta increased by
an average of 20% per year. The results of interviews with the community around the hotel indicate that there are two
types of water sources, namely Regional Drinking Water Enterprises, springs and household wells, with details as follows
28.9% wells, 32.5% Regional Water Supply Companies, 23 % of wells and regional water supply companies, and 15.6%
of springs. As many as 17% of the community groups that use water from the Regional Drinking Water Company have
experienced a decrease in water discharge and 50.5% sourced from wells have experienced drought since the hotel
operated. Among them said that the decrease in water discharge and drought only occurred during the construction
process by 10% and the rest were of the opinion that there was still a decrease in wells and drought to date. Then, the
results obtained from interviews with the hotel management that amounted to 19.7% revealed knowing about water
management accounting and from all existing hotel samples there is not a single hotel that applies water management
accounting. The existence of accounting staff in Yogyakarta hotels is an average of 5 people with a background in
accounting education of only 2 people per hotel.

ORIGINALITY/VALUE

Based on the research results obtained, using statistical projections that tourist growth continues to increase and the
number of hotels as tourist accommodation also continues to increase in Yogyakarta, even though there are rules for
stopping hotel construction permits but the number of hotels that are still in the construction process is still high.
Of all hotel respondents used in this study, there is not a single hotel that applies water management accounting
even accounting staff with accounting education of less than 50%. Therefore, there is a need for regulations on hotel
reporting related to water management accountability because it has a negative impact on the community around
the hotel. The party that can issue this regulation is the local government. The practice of applying water management
accounting can use a variety of international research adapted to conditions in Yogyakarta. Water is a basic human
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