Amkop Management Accounting Review (AMAR)
Vol. 5 No. 2 (2025): July - December

Factors Influencing Local Communities’ Intention to Support Sustainable Tourism Development in the Lake Toba Super-Priority Destination

Pohan, Muhammad Yasir Arafat (Unknown)
Putri, Nadhila Nastiti (Unknown)
Arjuna, Syukron (Unknown)



Article Info

Publish Date
02 Oct 2025

Abstract

This study aims to analyze the influence of local residents’ perceptions of economic, sociocultural, and environmental impacts on their support for sustainable tourism development in Lake Toba, one of Indonesia’s super-priority destinations. A quantitative approach was employed, with data collected through questionnaires distributed to local communities around the Toba Caldera. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The findings reveal that all three factors—economic, sociocultural, and environmental impacts, significantly affect residents’ support, with sociocultural impact emerging as the most dominant factor. These results confirm the relevance of Social Exchange Theory, indicating that community support increases when perceived economic, social, and environmental benefits outweigh potential costs. The study provides policy implications suggesting that sustainable tourism development should adopt a holistic approach that balances economic opportunities, environmental preservation, and the strengthening of local cultural identity.

Copyrights © 2025






Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...