Sustainability Audit of Marine Tourism and Its Contribution to Local Revenue: A Literature Review Natasya Aprilya Dumais (a), Rolland M. Yusuf (b*), Selmita Paranoan (c)
Department of Accounting, Tadulako University, Palu, Central Sulawesi, Indonesia
aersyane[at]gmail.com, *rollandmyusuf.ymr77[at]gmail.com, shelo0709[at]yahoo.co.id
Abstract
This study aims to identify and analyze the contribution of sustainable audits in marine tourism to increasing local income. The study uses an approach based on a systematic literature review (SLR) guided by PRISMA and the VOSviewer tool. The research data comes from a collection of literature published in reputable international journals from 2016 to 2025. This study concludes that the success of sustainable marine tourism management is not only determined by environmental aspects but also by the quality of governance and the level of social legitimacy obtained through transparent and participatory audit mechanisms. Sustainable audits designed with consideration for the involvement of local communities have the potential to create multiple effects on increasing income, community welfare, and the sustainability of tourist destinations. The results of this study emphasize that the government needs to integrate sustainable audits into tourism destination management policies to serve as instruments for monitoring economic and ecological performance. This study contributes by proposing a model of functional interrelationships between sustainability audits, environmental governance, and local economic growth that can be empirically tested in the future.
Keywords: Environmental Governance, Local Economic Development, Marine Tourism, Sustainability Audit, Systematic Literature Review
