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Efektivitas Penerapan Green Accounting dalam Pengelolaan Limbah Industri Kelapa Sawit: Studi Kasus pada PT Putra Bangka Mandiri

  • Artika Sari Devi1
  • Desta Olyvia Sutomo2*
  • Dyah Ayu Yulita3
  • Yanto Yanto4
1,2,3,4 University of Bangka Belitung image/svg+xml
* Corresponding Author: Desta Olyvia Sutomo
COVER JURNAL EMT KITA Vol 11 No 1 Januari 2027

Abstract

The palm oil industry generates significant waste, requiring integrated Green Accounting. This study analyzes Green Accounting implementation in palm oil waste management at PT Putra Bangka Mandiri across five stages, namely identification, recognition, measurement, presentation, and disclosure, evaluates the effectiveness of its Zero Waste program based on four operational dimensions (perceived benefits, stakeholder access to benefits, implementation consistency, and information traceability), and identifies the barriers and supporting factors involved. A descriptive qualitative approach with a single case study method was used. Data were collected via interviews with eleven informants, document review, and field observation, analyzed thematically through data reduction, display, and conclusion drawing. Results show Green Accounting implementation remains partial: identification and measurement have been carried out, but environmental costs are still recorded with general operating costs rather than separately. The Zero Waste program is assessed as relatively effective in managing POME based on these dimensions, but distribution of fruit bunches to partner farmers remains uneven due to stock, queue, quota, and transport-cost constraints. Other barriers include fire risk from solid waste stockpiles and weak integration between operational and accounting data. The study concludes that effective environmental management requires stronger linkage among physical data, costs, accounting information, and stakeholder benefits.

Keywords

Green Accounting Environmental Accounting Palm Oil Waste Management Effectiveness Zero Waste

How to Cite

Citation Format
Devi, A. S., Sutomo, D. O., Yulita, D. A., & Yanto, Y. (2027). Efektivitas Penerapan Green Accounting dalam Pengelolaan Limbah Industri Kelapa Sawit: Studi Kasus pada PT Putra Bangka Mandiri. Jurnal EMT KITA, 11(1), 615-628. https://doi.org/10.35870/emt.v11i1.8551

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Author Biographies

Artika Sari Devi, University of Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung, Indonesia.

Desta Olyvia Sutomo, University of Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung, Indonesia.

Dyah Ayu Yulita, University of Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung, Indonesia.

Yanto Yanto, University of Bangka Belitung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung, Indonesia.

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Copyright (c) 2027 Artika Sari Devi, Desta Olyvia Sutomo, Dyah Ayu Yulita, Yanto Yanto

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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