COMBINING THE CONCEPT OF GREEN ACCOUNTING WITH THE REGULATION OF PROHIBITION OF DISPOSABLE PLASTIC USE

This study aims to uncover the meaning of green accounting in regulation prohibition use plastic materials Bali. The research method used is a qualitative with phenomenological interpretive paradigm that emphasizes an in-depth understanding content government rules. phenomenon after ban on materials, amount waste final disposal container increasing, so it necessary examine cause and implementation existing regulations. analysis knife this ideology Tri Hita Karana concept from results reveal first, which manifestation corporate social responsibility can be synergized regulations based reduce waste. Second, landfills dominated by organic originating former religious ceremonial facilities three regencies Third, Bali very effective has positive impact society. Fourth, significant if all entrepreneurs, especially hotels apply have same goal, namely environmental preservation.Keywords: accounting, tri hita karana, responsibility, environmentJEL Classifications: K32, Q56; L65; L51DOI: https://doi.org/10.32479/ijeep.10087