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Abstract

Purpose: This study examines the effects of Environmental Management Accounting (EMA) and e-ticketing on tourism village financial performance and assesses whether internal control systems moderate these relationships.


Research Method: The study used a quantitative design and data from 100 tourism village managers in Garut Regency, Indonesia, selected through purposive sampling. The proposed relationships were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM).


Results and Discussion: EMA and e-ticketing have positive and significant effects on the financial performance of tourism villages. Internal control strengthens the relationship between EMA and financial performance but does not moderate the effect of e-ticketing. This asymmetric pattern suggests that internal control is particularly relevant to information-based resources that require managerial interpretation, whereas e-ticketing already incorporates several transaction-control features.


Implications: Tourism village managers should strengthen controls over the use of environmental accounting information and improve the integration of e-ticketing data into financial decision-making.


Originality: This study extends the Resource-Based View and Agency Theory by showing that internal control does not complement all strategic resources in the same way. Its moderating role depends on whether value creation relies primarily on managerial discretion or on controls embedded in digital technology.

Keywords

Environmental Management Accounting E-Ticketing Financial Performance Internal Control Tourism Village

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How to Cite
Ningsih, W. (2026). Environmental Management Accounting, E-Ticketing and Tourism Village Financial Performance: The Moderating Role of Internal Control. Advances in Taxation Research, 4(3), 233–244. https://doi.org/10.60079/atr.v4i3.1098
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