Pengaruh Environmental Management Accounting dan Green Human Resource Management terhadap Environmental Performance pada Industri Perhotelan di Bali

I Putu Agus Aditya Pramana Putra; I Putu Sudana; Luh Gede Krisna Dewi; Ni Made Adi Erawati

doi:10.61132/anggaran.v4i3.2582

Authors

I Putu Agus Aditya Pramana Putra Universitas Udayana
I Putu Sudana Universitas Udayana
Luh Gede Krisna Dewi Universitas Udayana
Ni Made Adi Erawati Universitas Udayana

DOI:

https://doi.org/10.61132/anggaran.v4i3.2582

Keywords:

Bali, Environmental Management Accounting, Environmental Performance, Hospitality Industry, Human Resource

Abstract

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.

Downloads

Download data is not yet available.

References

Abdullahi, U., Dhahi, A.-A. K. A., Mohamed, A. M., Khalid, M. S., Mahmoud, M. A., & Allumi, N. A. (2025). Energy Management Practices, Renewable Energy Supply Chain, Government Incentives and Environmental Performance Among Manufacturing Firms. International Journal of Energy Economics and Policy, 15(6), 700–716. https://doi.org/10.32479/ijeep.20933

Aftab, J., Naveed, R. T., Khan, A., & Nawaz, A. (2022). Green Human Resource Management and Environmental Performance: The Role of Green Innovation. Business Strategy and the Environment, 31(7), 2926–2940. https://doi.org/10.1002/bse.3076

Badan Pusat Statistik Provinsi Bali. (2024). Statistik Pariwisata Bali 2024.

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17, 99–120.

BNPB. (2025). Laporan Situasi Bencana Banjir Bali September 2025. Jakarta: Badan Nasional Penanggulangan Bencana.

BPBD Provinsi Bali. (2025). Laporan Kejadian Bencana Banjir Bali 10 September 2025. Denpasar: Badan Penanggulangan Bencana Daerah Bali.

Nugroho, I., Negara, P. D., & Yuniar, A. R. (2022). Sustainable Tourism Development and Environmental Performance: Evidence from the Hospitality Industry in {Indonesia}. Journal of Sustainable Tourism, 30(6), 1341–1358.

Pemerintah Provinsi Bali. (2018). Peraturan Gubernur Bali Nomor 97 Tahun 2018 tentang Pembatasan Timbulan Sampah Plastik Sekali Pakai. Denpasar: Pemerintah Provinsi Bali.

Pemerintah Provinsi Bali. (2019). Peraturan Gubernur Bali Nomor 45 Tahun 2019 tentang Bali Energi Bersih. Denpasar: Pemerintah Provinsi Bali.

Pemerintah Provinsi Bali. (2023). Peraturan Daerah Provinsi Bali Nomor 2 Tahun 2023 tentang Rencana Tata Ruang Wilayah Provinsi Bali Tahun 2023–2043. Denpasar: Pemerintah Provinsi Bali.

Pemerintah Provinsi Bali. (2025). Surat Edaran Gubernur Bali Nomor 9 Tahun 2025 tentang Gerakan Bali Bersih Sampah. Denpasar: Pemerintah Provinsi Bali.

Pham, N. T., Tučková, Z., & Jabbour, C. J. C. (2019). Greening the Hospitality Industry: How Do Green Human Resource Management Practices Influence Organizational Citizenship Behavior in Hotels? {A} Mixed-Methods Study. Tourism Management, 72, 386–399. https://doi.org/10.1016/j.tourman.2018.12.008

Porter, M. E., & Kramer, M. R. (2011). Creating Shared Value. Harvard Business Review, 89(1--2), 62–77.

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2022). Eco-Efficiency and Energy Audit to Improve Environmental Performance: An Empirical Study of Hotels in {Bali-Indonesia}. International Journal of Energy Economics and Policy, 12(6), 175–182. https://doi.org/10.32479/ijeep.13565

Schaltegger, S., & Wagner, M. (2006). Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Routledge.

Sheikh, A. A., Shan, A., & Hassan, N. M. (2024). Green {HRM} Practices and Environmental Performance: Evidence from the Hotel Industry of {Pakistan}. Sustainable Futures, 8, 100409. https://doi.org/10.1016/j.sftr.2024.100409

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods) (2nd ed.). Alfabeta.

Yadiati, W., Nissa, N., Paulus, S., Suharman, H., & Meiryani. (2019). The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy, 9(3), 261–268. https://doi.org/10.32479/ijeep.7752

Yusoff, Y. M., Nejati, M., Kee, D. M. H., & Amran, A. (2018). Linking Green Human Resource Management Practices to Environmental Performance in Hotel Industry. Global Business Review, 21(3), 663–680. https://doi.org/10.1177/0972150918779294