<![CDATA[The hotel industry is a resource-intensive sector operating directly within ecologically sensitive tourist destinations, thereby necessitating optimal environmental management. This study aims to analyze the impact of Environmental Management Accounting (EMA) and Green Human Resource Management (GHRM) on the Environmental Performance (EP) of star-rated hotels in Bali Province, examining both partial and simultaneous effects. A quantitative approach was employed, utilizing primary data collected through questionnaires. The study population comprised all 3- to 5-star hotels in Bali (484 hotels), with a sample size of 219 hotels determined using Slovin's formula and a Two-Stage Stratified Random Sampling technique. Data were analyzed using multiple linear regression, with the hotel's star rating serving as a control variable. The results indicate that EMA has a positive and significant effect on EP (β = 0.380; sig. < 0.001). GHRM also exerts a positive and significant influence on EP (β = 0.459; sig. < 0.001) and represents the most dominant variable compared to EMA. Simultaneously, EMA and GHRM significantly affect EP (F = 56.968; sig. < 0.001), explaining 50.7 percent of the variation in EP (Adjusted R² = 0.507). These findings support the Natural Resource-Based View and imply that enhancing hotel Environmental Performance requires the simultaneous—rather than partial—integration of system capabilities and human resource behaviors. The study concludes that EMA and GHRM effectively improve EP in Bali's hotel industry and recommends strengthening environmental cost-tracking systems, implementing environmental-based training and incentives for employees, securing local government policy support, and expanding future research to include a broader range of variables and subjects.]]>
