Sustainability and Green Accounting in Halal Tourism: A Comprehensive Literature Review

Abstract

This article has four main objectives: first, identify the challenges and opportunities to realize sustainable halal
tourism; second, identify the challenges and opportunities faced in realizing green accounting; third, formulate a
sustainable halal tourism model; fourth, formulate a green accounting model that can realize sustainable halal
tourism. There is still a lack of understanding and studies related to green accounting. On the one hand, green
accounting is needed to realize the concept of sustainability (economic, social, and environmental balance) in a
business. Currently, the halal business is growing. As a result, demand related to halal tourism has increased.
When halal tourism is emphasized as sustainable, green accounting certainly needs to be applied in the business.
However, the problem is that no clear model of what kind of green accounting can realize sustainable halal
tourism. To answer the four objectives of the study that have been set, the study method used is descriptive
qualitative research with literature analysis. The data source used in this study is secondary data in the form of
articles obtained from Science Direct, Emerald, Taylor & Francis, and Sage. The results of the literature review
showed four main findings. First, there are 13 challenges and 6 opportunities in realizing sustainable halal
tourism. Second, there are 13 challenges and 12 opportunities in realizing green accounting. Third, a sustainable
halal tourism model consists of 6 important elements. Fourth, the green accounting model that can realize
sustainable halal tourism consists of 5 important elements.