Peran Akuntansi Keberlanjutan dalam Penerapan Green Economy pada Desa Wisata BMJ Majapahit untuk Meningkatkan Daya Saing Ekonomi Lokal

This study aims to examine the role of sustainability accounting in the application of green economy in tourist villages to improve local economic competitiveness. The research was conducted at BMJ Majapahit and Cokelat Majapahit Tourism Villages with a descriptive qualitative approach. Data were collected through in-depth interviews with tourism managers. The results showed that the tourist village has implemented a green economy through planting chocolate trees and utilizing waste into organic fertilizer. Sustainability accounting plays a role in planning the budget for sustainable activities and reporting the use of funds transparently. This practice strengthens the variety of chocolate products into cocoa powder, drinks, chocolate bars, and gelato that are sold both directly and online. The implementation of sustainability accounting is proven to strengthen governance, increase tourist confidence, and encourage sustainable local economic growth. This research reveals that the application of sustainability concepts in accounting systems can be an effective way to strengthen the competitiveness of tourist villages.