THE ROLE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITIES TO IMPROVE MARITIME TOURISM QUALITY IN INDONESIA

Abstract Indonesia's maritime tourism holds vast potential for sustainable economic development. However, infrastructure limitations, environmental degradation, and funding constraints—particularly in emerging destinations like Likupang, North Sulawesi—pose significant challenges to realizing this potential. This study explores how the integration of green accounting and corporate social responsibility (CSR) practices can serve as strategic tools for enhancing tourism quality in maritime regions. Adopting a mixed-methods research design, this study employed the Travel Cost Method (TCM) to quantify the economic value of tourism based on primary data collected through structured surveys and in-depth interviews with 160 respondents, including tourists and tourism operators in Likupang. Findings reveal that travel cost, monthly income, educational attainment, population origin, and leisure time significantly influence tourism demand. Conversely, working hours per week were not a determining factor. Additionally, perceived weaknesses in tourism infrastructure—such as lack of sanitation facilities and accommodation—highlight the urgent need for targeted CSR initiatives. The regression model illustrates a strong relationship between economic variables and tourism demand, supporting the implementation of green accounting frameworks to determine CSR investment thresholds for private sector stakeholders. This research contributes to the theoretical development of environmental accounting in tourism economics and offers empirical evidence on its practical application in developing countries. The study concludes that CSR-based green accounting can help standardize cost-effective, environmentally responsible tourism development—bridging the financial gap typically filled by government expenditure. These insights are crucial for policymakers, industry leaders, and researchers committed to sustainable destination management.