Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong

Tina Sintiani; Sugianto; Abdul Kahar; Ernawaty Usman

doi:10.33395/owner.v9i4.2834

Authors

Tina Sintiani Asal Universitas Tadulako
Sugianto Universitas Tadulako
Abdul Kahar Universitas Tadulako
Ernawaty Usman Universitas Tadulako

DOI:

10.33395/owner.v9i4.2834

Keywords:

Environmental Accounting, Livestock Waste, Compost Fertilizer, PSAK 69, Cattle Farmers

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Aisyah, A., & Sisdianto, E. (2024). Efisiensi Biaya Dan Keberlanjutan Melalui Green Accounting: Studi Kasus Hotel Ramah Lingkungan Di Yogyakarta. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(1), 132–143. https://doi.org/10.61722/jemba.v2i1.597

Bai, Y., Zhou, X., Li, Z., & Cheng, Z. (2023). Towards Sustainability: An Integrated Life Cycle Environmental-Economic Insight Into Cow Manure Management. Waste Management, 256–266. https://doi.org/10.1016/j.wasman.2023.10.038

Josiah, B. (2021). Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pabrik Pakan Ternak Pt Universal Agri Bisnisindo. Perspektif Akuntansi, 3(3). https://doi.org/10.24246/persi.v

Leniwati, D., Prasetyo, A., Juanda, A., & Haryanti, A. D. (2024). Analisis Penerapan Green Accounting dalam Pengelolaan Limbah. Tema (Jurnal Tera Ilmu Akuntansi), 25(2), 105–116. https://doi.org/10.21776/tema.25.2.105-116

Maharani, A. N. (2025). Analisis Pengaruh Regulasi Pemerintah Terhadap Penerapan Akuntansi Lingkungan. Jurnal Ilmiah Ekonomi Bisnis Dan Akuntansi, 2(1), 208–218. https://doi.org/10.61722/jemba

Mukti, S. S. Z., & Sisdianto, E. (2025). Akuntansi Lingkungan Sebagai Alat Untuk Pengambilan Keputusan Yang Berkelanjutan. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 2(1). https://doi.org/10.61722/jemba.v2i1.640

Nur’aini, R. D. (2020). Penerapan Metode Studi Kasus Yin Dalam Penelitian Arsitektur Dan Perilaku. INERSIA, 16(1). https://journal.uny.ac.id/index.php/inersia/article/download/31319/13436

Nurvita, T., & Priambodo, A. (2022). The Effect of Enviromental Performance, Company’s Characteristics and Good Corporate Governance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019). Baskara: Journal of Business and Entrepreneurship, 4(2). https://doi.org/10.54268/baskara.v4i2.12093

Putri, C. M. I., & Sisdianto, E. (2024). Mengintegrasikan Akuntansi Hijau Dan Lingkungan Dalam Analisis Ekonomi Untuk Mendorong Keberlanjutan. JURNAL MEDIA AKADEMIK (JMA), 2(12), 3031–5220. https://doi.org/10.62281

Ramadhany, Y. M. (2023). Penerapan Green Accounting untuk Pengelolaan Limbah pada Peternakan Sinatria Farm Yogyakarta Periode 2023. Syntax Idea, 5(11), 2052–2066. https://doi.org/10.46799/syntax-idea.v5i11.2635

Rosmiati, R., Mahdalena, M., & Lukum, A. (2025). Analisis Pengungkapan Biaya Lingkungan Pada Perumdam Muara Tirta Kota Gorontalo. KNOWLEDGE?: Jurnal Inovasi Hasil Penelitian Dan Pengembangan, 5(2). https://doi.org/10.51878/knowledge.v5i2.5833

Salavia, T., Seftiana Fitri, P., & Noviany Rahmatika, D. (2024). Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review. AEPPG: Akuntansi Dan Ekonomi Pajak: Perspektif Global, 3. https://doi.org/10.61132/aeppg.v1i2.281

Sartika, B., & Sisdianto, E. (2024). Green Accounting dan Corporate Social Responsibility (CS): Konsep dan Implementasi dalam Bisnis Berkelanjutan. Jurnal Riset Ilmu Akuntansi, 3(4), 128–135. https://doi.org/10.55606/akuntansi.v3i3.2642

Scarpellini, S., Aranda-Usón, A., & Moneva, J. M. (2024). Dynamic capabilities for a “circular accounting” and material flows in a circular economy. Resources, Conservation and Recycling, 209. https://doi.org/10.1016/j.resconrec.2024.107756

Toding, F. G., Alexander, S. W., & Tirayoh, V. Z. (2024). Analisis penerapan akuntansi manajemen lingkungan pada UD. SUMU di Manado. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 91–102. https://doi.org/10.58784/mbkk.117

Yanthi, N. M. M. D., & Dewi, N. W. Y. (2023). Penerapan Akuntansi Biaya Lingkungan Pada PT. Jaya Baru Lestari. Vokasi: Jurnal Riset Akuntansi, 12(1). https://doi.org/10.23887/vjra.v12i01.52914