THE ROLE OF BLUE ACCOUNTING IN THE DEVELOPMENT OF HALAL TOURISM IN THE PARAI TENGIRI BEACH AREA OF BANGKA

Abstract

This study aims to analyze the role of blue accounting in supporting the development of halal tourism in the Parai Tengiri Beach area, Bangka. Blue accounting is an accounting approach that emphasizes the sustainable management of marine resources by considering economic, social, and environmental aspects. In the context of halal tourism, the application of blue accounting is expected to create a balance between the utilization of marine economic potential with the principles of environmental sustainability and sharia values. This study uses a descriptive qualitative method with data collection techniques through observation, interviews, and literature studies. The results show that Parai Tenggiri Beach represents a real practice of the concept of Sharia Blue Accounting through: harmony between economics, ecology, and sharia ethics, local community participation in maintaining tourism sustainability, strengthening social and environmental accountability in financial reporting. However, increased formal reporting capacity is needed so that these values ​​can be systematically measured and recognized in regional and national accounting systems.