Global Journal of Economic and Finance Research

Sustainable tourism has become a strategic issue in regional development, especially in natural tourism areas with important ecological functions, such as Lake Perintis in Bone Bolango Regency. This study aims to analyze the tourism management of Lake Perintis using the Triple Bottom Line (TBL) approach, which encompasses three main dimensions: economic (profit), social (people), and environmental (planet). The research employed a descriptive qualitative approach with data were collected using observation and interview methods. The findings reveal that, from an economic perspective, tourism activities contribute to increasing local income. Socially, local communities are involved in planning and developing tourism initiatives. Environmentally, the main challenges lie in waste management and sedimentation, which threaten the lake's ecosystem. Therefore, an integrated management strategy based on community-based tourism and the application of green accounting principles is needed to balance economic, social, and ecological aspects. This study affirms that the implementation of the Triple Bottom Line can serve both as an evaluative instrument and a conceptual framework for sustainable lake tourism governance.

sustainable tourism, triple bottom line, green economy, community participation, Lake Perintis

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