Analysis of the Implementation of Environmental Cost Accounting at Hotel Sintesa Peninsula Manado

Environmental cost accounting is a part of management accounting that focuses on identifying, measuring, and reporting costs related to a company's environmental activities. In the hospitality industry, attention to environmental issues is becoming increasingly important, considering the impact of hotel operations on the surrounding environment. This study aims to analyze the application of environmental cost accounting at the Sintesa Peninsula Manado Hotel. The research method used is qualitative descriptive. Data was obtained through direct interviews with hotel management, observations, and documentation of financial statements and operational activities related to the environment. The results of this study show that Hotel Sintesa Peninsula has carried out several activities related to environmental management such as waste treatment and waste separation. However, it has not made a specific environmental cost report, in this case the environmental cost has not been explicitly separated in the financial statements.