Title: DRIVERS OF BLUE ACCOUNTING IMPLEMENTATION IN COMMUNITY-BASED MARINE TOURISM

Authors: Nilawaty Yusuf, Niswatin, Mahrizal A. Adam and Frisca Aulia Agnesia

Abstract: This research investigates the factors influencing the adoption of blue accounting in community-oriented marine tourism, emphasizing managerial proficiency, governmental assistance, and marine conservation consciousness among Tourism Awareness Groups (Pokdarwis) in Kabila Bone District, Bone Bolango Regency, Indonesia. A quantitative explanatory-correlational framework was utilized, employing a cross-sectional survey of 75 participants chosen via purposive sampling. Data were gathered using a systematic questionnaire and examined via multiple linear regression. The results demonstrate that managerial proficiency and governmental assistance are significant elements linked to the execution of blue accounting, with governmental help being the most impactful predictor. Conversely, understanding of marine conservation does not exhibit a notable independent correlation with execution. These findings indicate that mere ecological awareness is inadequate for implementing systematic blue accounting procedures in the absence of organizational capacity, technical expertise, institutional support, and effective reporting systems. The research underscores a disparity between awareness and accounting in community-oriented maritime tourism and broadens the scope of blue accounting beyond corporate and macro-level frameworks to encompass local tourism entities. The results highlight the necessity for competency-oriented training, practical environmental accounting frameworks, standardized reporting tools, and ongoing governmental backing to enhance responsible and sustainable governance in maritime tourism.

Keywords: Blue Accounting; Community-Based Tourism; Management Competence; Government Support; Marine Conservation Awareness; Pokdarwis.

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