Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Social Sciences and Cultural Study
DEWI, Gusti Ayu Made Kusuma
Unknown Affiliation
Arts Humanities Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Accounting in Encouraging Transparency and Sustainability in the Tourism Sector: A Systematic Literature Review KARMILA, Anak Agung Istri Anom; SARI, Gusti Ayu Putu Rista Puspita; PURNAMAWATI, Ni Komang; DEWI, Gusti Ayu Made Kusuma
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The tourism sector is one of the key drivers of economic growth, especially in developing countries like Indonesia, where it contributes significantly to employment, investment, and regional development. In response to the growing need for transparency, accountability, and sustainability, accounting plays a crucial role in strengthening governance and optimizing financial management within the tourism industry. This study aims to explore the role of accounting in supporting tourism development through a Systematic Literature Review (SLR). A total of 20 national and international scientific articles published between 2019 and 2024 were reviewed to examine the relationship between accounting practices and tourism sector growth. The findings reveal that good accounting practices can enhance financial transparency, build investor and stakeholder trust, and support the sustainability of tourism business operations. Additionally, the digitalization of accounting systems has improved reporting efficiency and managerial decision-making. These results underline the importance for tourism industry players to integrate effective accounting systems to ensure sustainable and competitive business performance.
Co-Authors KARMILA, Anak Agung Istri Anom PURNAMAWATI, Ni Komang SARI, Gusti Ayu Putu Rista Puspita