Semiotika Akuntabilitas Permakultur: Kolaborasi Konsep Sustainability Accounting dan Sustainable Agriculture menuju Sustainable Tourism
DOI:
https://doi.org/10.30872/jfor.v27i2.2925Keywords:
Akuntabilitas Permakultur, Semiotika-Konstruktif, Sustainability Accounting, Sustainable Agriculture, Sustainable TourismAbstract
Penelitian ini bertujuan mengkonstruksi suatu konsep akuntabilitas yang lebih holistik dengan mengolaborasikan konsep Sustainability Accounting dan Sustainable Agriculture dalam upaya menuju Sustainable Tourism di Bali. Konstruksi konsep akuntabilitas penting untuk dilakukan, karena konsep akuntabilitas yang ada saat ini lebih banyak mengacu pada pemikiran Barat seperti “Triple Bottom Line” maupun “Pentuple Bottom Line” yang belum tentu sesuai dengan karakteristik pariwisata Bali. Konsep akuntabilitas yang berasal dari pemikiran Barat, dinilai belum sepenuhnya holistik karena belum terdapat dimensi spiritual (Tuhan). Konstruksi konsep Akuntabilitas Permakultur yang lebih holistik sebagai bentuk kolaborasi antara konsep Sustainability Accounting dan Sustainable Agriculture, diharapkan dapat mengantarkan pariwisata Bali menuju Sustainable Tourism. Penelitian ini memiliki keterbatasan, yaitu konsep Akuntabilitas Permakultur mungkin hanya sesuai diterapkan untuk konteks pariwisata Bali.
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