The Implementation of Environmental Management Accounting as a Business Strategy for Tourism on Rote Island: A Triple Bottom Line and Stakeholder Theory Approach

Indah Mutiara; Efandri Agustian; Minarni Anaci Dethan; Apriana H.J Fanggidae

doi:10.61255/jeemba.v4i5.1636

Authors

Indah Mutiara Universitas Nusa Cendana, Indonesia
Efandri Agustian Universitas Nusa Cendana, Indonesia
Minarni Anaci Dethan Universitas Nusa Cendana, Indonesia
Apriana H.J Fanggidae Universitas Nusa Cendana, Indonesia

DOI:

https://doi.org/10.61255/jeemba.v4i5.1636

Keywords:

Environmental Management Accounting (EMA), Business Strategy, Sustainable Tourism, Triple Bottom Line, Stakeholder Theory

Abstract

Purpose – This study explores the implementation of Environmental Management Accounting (EMA) as a business strategy in the tourism service sector of Rote Island, Indonesia. It examines how EMA supports sustainable business practices from the perspectives of the Triple Bottom Line (TBL) and Stakeholder Theory while identifying the challenges faced by tourism businesses.

Design/methodology/approach – A qualitative case study approach was employed. Data were collected through in-depth interviews, observations, and document analysis involving hotel and homestay managers, tourism operators, local government officials, community representatives, and local SMEs. The data were analyzed using thematic analysis.

Finding/Results – The findings reveal that EMA implementation remains at an early stage. Tourism businesses have adopted environmentally responsible practices, including energy and water conservation, waste reduction, and the use of local products, but environmental costs are not systematically recorded. From the TBL perspective, EMA enhances operational efficiency (profit), strengthens community participation (people), and supports environmental conservation (planet). Stakeholder Theory further explains that EMA improves managerial decision-making while fostering trust among tourists, local communities, government agencies, and business partners. Key challenges include limited awareness of EMA, inadequate environmental accounting systems, insufficient human resources, and limited institutional support.

Originality/Value – This study extends the EMA literature by integrating Triple Bottom Line and Stakeholder Theory within a tourism destination context, providing practical insights for developing sustainable tourism strategies in small island destinations.

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