I Putu Mega Juli Semara Putra, - and I Made Narsa, - (2020) The Spirit of Nyepi: Philosophy and its Implementation in Green Accounting: A Conceptual Framework. International Journal of Innovation, Creativity and Change, 14 (2). pp. 854-867. ISSN 2201-1315

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Abstract

The purpose of this paper is to explain the concept of the Nyepi holiday in Bali, which can be applied in the world as the application of green accounting in an effort to save the earth. One form of corporate social responsibility is protecting the environment. Can the Nyepi philosophy be implemented in a company as a form of corporate obligation in protecting the environment? This paper provides a conceptual framework on how Nyepi's philosophy, as a green accounting implementation, can be applied by companies and even the world. This paper examines the development of theories and literature related to Nyepi and green accounting. Non-positivistic methods with qualitative designs and ethnographic approaches have been used for this study. Data analysis was carried out by conducting interviews with informants who have s practices, are policymakers, or have an understanding of this concept in Bali. Research on the implementation of Nyepi as part of green accounting has been minimal. The implementation of Nyepi research as part of the green accounting is still limited and yet to be examined. This study gives a conceptual framework on the philosophy of Nyepi as an implementation of green accounting.

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