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All Journal Jurnal Paradigma Ekonomika Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Dimensi Measurement : Jurnal Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi dan Finansial Indonesia ACCOUNTHIK : Journal of Accounting and Finance Jurnal Informatika Ekonomi Bisnis Journal of Law and Policy Transformation Journal of Maritime Empowerment Jurnal Informatika Ekonomi Bisnis Jurnal Pendekar Nusantara International Journal of Law, Policy and Governance Cakrawala : Management Science Journal
Rizki Yuli Sari
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Informatika Ekonomi Bisnis

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Managerial Competence, GHRM dan Green Accounting terhadap Keberlanjutan Ekowisata Satria, Mohd Rhana; Sari, Rizki Yuli
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1264

Abstract

This study aims to analyze the effect of managerial competence, green human resource management (GHRM), and green accounting on ecotourism sustainability in Community-Based Tourism Groups (Pokdarwis) in the coastal tourism areas of Bintan. The research employed a quantitative approach with a survey method to several Pokdarwis in Bintan. Data were analyzed through validity and reliability tests, as well as multiple linear regression analysis. The findings reveal that managerial competence and green accounting particularly in recording and managing conservation costs have a significant positive effect on ecotourism sustainability, while GHRM shows a significant negative effect. Simultaneously, the three variables contribute 93.5% to ecotourism sustainability. These results highlight the importance of strengthening managerial competence and optimizing the recording of conservation costs through green accounting, as well as evaluating GHRM practices to make them more effective in supporting ecotourism sustainability.
Co-Authors Abdurrahman, Rezi Anak Agung Gede Sugianthara Christin, Junita Desri Yanto Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Fauziah, Nabila Qori Fifin Oktaviani Heni Pujiastuti Henky Irawan Hernando, Riski JALAL, ABDUL KIKI WULANDARI Limbong, Romauli Friskila Luthfi Yudhistira Mirza Ayunda Pratiwi Mursal Mursal Mursal Netty Herawaty Nuraini, Lia Nurul Anisa Nurul Yusyawiru Octaviani, Fifin Pratiwi, Emilia Rosalina, Mia Satria, Mohd Rhana Septawati, Bella Tia Wulandari Wahyu Hidayat Wahyuliza, Suci Wilda Fasim Hasibuan Wiwik Tiswiyanti