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need as well as air, so if it is not managed properly it will disturb human health. The application of water management
accounting in tourist destinations, such as hotels and other buildings is as important as the taxes and levies applied to
them.

Keywords
water management accounting, water crisis, hotel, Yogyakarta

JEL Classification
M41, Q01, Q56

REFERENCES

Book
• Ikhsan, A. (2008). Akuntansi Lingkungan & Pengungkapannya. Graha Ilmu.
• Sekaran, U. (2006). Research Methods For Business (4 ed.). Penerbit Salemba Empat.
• Mycock, S., and Baker., C 2008. Environmental Management for Hotels: The Industry Guide to Sustainable
Operation by International Tourism Partnership. John Willey & Sons, New York.

Journal Article
• Ambarriani, A. S., Sunarni, C. W., & Raharjono, A. B. (2017). The Implementation of Green Accounting in Deciding
the Amount of Tax in Using the Well Water as the Environment Conservation Fund: A Study on Hotel Industry in
Yogyakarta Special Region. Review of Integrative Business and Economics Research, 6, 1.
• Christ, K. L., & Burritt, R. L. (2017). Water management accounting: A framework for corporate practice. Journal of
Cleaner Production, 152, 379-386.
• Christ, K.L. (2014). Water management accounting and the wine supply chain: empirical evidence from Australia.
Br. Account. Rev. 46 (4), 379e396.
• Christ, K.L., Burritt, R.L. (2013). Environmental management accounting: the significance of contingent variables
for adoption. Journal of Cleaner Production. 41, 163e173.
• El Dief, M., and Font, X. 2010. Determinants of environmental management in the Red Sea Hotels: personal and
organizational values and contextual variables. International Centre for ResponsibleTourism. ICRT Occasional
Paper No. 17.
• Farouk, S., Cherian, J., & Jacob, J. (2012) “Green Accounting and Management for Sustainable Manufacturing in
Developing Countries.” International Journal of Business and Management, Vol. 7, No. 20, October: 36-43.
• Firmansyah, A., & Medina, S. S. (2019). The Implementation of Accounting for Environmental Liabilities. Riset, 1(2),
121-133.
• Kirk, D. 1995. Environmental management in hotels. International Journal of Contemporary Hospitality
Management 7 (6): 3-8.
• Sunarmin, S. (2020). Green Technology Accounting as an Innovation to Reduce Environmental Pollution. Neraca:
Jurnal Akuntansi Terapan, 1(2), 135-141.
• Wardah, S., & Astini, Y. (2018). Pemahaman Manajemen Rumah Sakit Tentang Pentingnya Kinerja Lingkungan
dalam Pembangunan. VALID Jurnal Ilmiah, 15(2), 99-111.

Thesis/Dissertation/Working Paper
• Badan Pusat Statistik Provinsi DI Yogyakarta. (2018). Jumlah Hotel Bintang dan Nonbintang di DI Yogyakarta. DI
Yogyakarta: 2018.
• Committee on Incorporating Sustainability in the U.S. Environmental Protection Agency;National Research
Council. (2011). Sustainability and the U.S. EPA. USA.
• Dahlia, D. (2016). Analisis Penerapan Akuntansi Hijau pada Industri Perhotelan di Sumatera Barat. Disertasi,
Universitas Andalas.
• Undang-Undang No 10 Tahun 2009 tentang Kepariwisataan Pasal 1 Ayat 9

International Conference on Sustainability 101
(5 Sustainability Practitioner Conference)
Th