The meaning of sustainability in tourism accounting: perspectives and implementation

Purpose: The development of tourism areas has a significant impact on regional economic growth. Strategic efforts are essential to achieve sustainability in tourism destinations in East Kalimantan Province. This study aims to analyze the concept of sustainability within tourism accounting. Methodology/approach: This qualitative research employs an interpretive approach, focusing on tourism destinations in four regions of East Kalimantan Province: Bontang City, Balikpapan City, and Kutai Kartanegara Regency. Data were collected using semi-structured interviews. Findings: The findings highlight the importance of financial record-keeping and capital management in the tourism sector, demonstrating the role of accounting and financial management in supporting the sustainability of small businesses and enhancing accountability. The study also reveals tax awareness within tourism communities, where taxes contribute to infrastructure and public facilities development, such as bridges and sanitation, benefiting tourist comfort and local community safety. Finally, transparency in financial reporting is acknowledged as a key factor in building trust and accountability within tourism communities. Practical implications: This research underlines the importance of good financial management and tax awareness for sustainable tourism development, as well as strengthening the attractiveness of the local economy through transparency in the tourism sector. Originality/value: This study examines sustainability of tourism accounting in depth analysis through interpretive analysis