Abstract
The conservation of heritage landscapes seeks to maintain the authenticity of objects or landscapes, while tourism modifies the land in the opposite direction. Policy reform is required to integrate conservation and tourism principles. This study aimed to identify the impact of land-use changes in heritage tourism sites on land-use change patterns. This research was conducted by comparing countries with high population growth rates, represented by Indonesia, and countries with low population growth rates, represented by Japan. Spatial and comparative methods are used in this study. This study concludes that land use management in Merapi and Fuji has so far been directed towards conserving lands with a zoning system. However, the Indonesian government manages Merapi with a separate land-use system, where each zone is managed by a different institution. Meanwhile, the Japanese government manages the land use of Mount Fuji with an integrated national park system, where land use is managed by one institution consisting of the government and the community. This study also found that tourism development policies are more influential than environmental protection policies in heritage tourism. However, criticism from effective and powerful stakeholders such as UNESCO can compel governments to reform their management policies. Finally, this study clarifies that population growth is not the main factor for land degradation, especially forest loss, but tourism policies accelerate the rate of forest loss.
© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
License for Published Content
Unless otherwise stated, all contents of the electronic edition of the journal are distributed under a license and distribution "Creative Commons Attribution-Noncommercial 4.0 International" (CC-by). You can see from here the version of the license information. This circumstance must be expressly stated in this way when necessary.

Metadata License
The metadata of papers published by Contaduría y Administración are in the public domain, through the publisher's waiver of all rights to the work under copyright law worldwide, including all rights and related rights, to the extent permitted by law. You may copy, modify, and distribute the metadata, even for commercial purposes, without requesting permission.
