THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK)
Keywords:
Circular Economy, Sustainability accounting in the circularkey, Sustainability Accounting, Waste Bank, Economy of waste management at the Bontang
Abstract
This study analyzes the implementation of sustainability accounting in the circular economy of waste management at the Bontang City Waste Bank. Using a qualitative case study approach, data were collected through in-depth interviews, observation, and document analysis. The findings reveal an uneven implementation of the Triple Bottom Line (TBL). While the economic aspect is well-structured with financial records, the social and environmental impacts remain undocumented. Key barriers are limited human resource capacity and a minimalistic accounting system. This study contributes empirically to sustainability accounting literature in community-based circular economy initiatives and recommends simple TBL based reporting templates and training.
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Septriadi, M. A., Handayani, D., & Suryanto, S. (2023). Administrative and institutional challenges in developing waste banks towards independence. Proceedings of the National Seminar on Sustainable Waste Management (pp. 45-56). Universitas Indonesia.
Stake, R. E. (1995). The art of case study research. Sage Publications.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
Suwerda, B. (2012). Waste bank: Concept and implementation. Lily Publisher.
World Bank. (2023). Trends in solid waste management. World Bank Group. https://datatopics.worldbank.org/what-a-waste/trends_in_solid_waste_management.html
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Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Sage Publications.
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
Dwiyanto, A. (2022). Community-based integrated waste management. Gadjah Mada University Press.
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Capstone Publishing.
Ellen MacArthur Foundation. (2015). Towards a circular economy: Business rationale for an accelerated transition. https://ellenmacarthurfoundation.org
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Ghisellini, P., Cialani, C., & Ulgiati, S. (2016). A review on circular economy: The expected transition to a balanced interplay of environmental and economic systems. Journal of Cleaner Production, 114, 11-32. https://doi.org/10.1016/j.jclepro.2015.09.007
Gray, R., Adams, C. A., & Owen, D. (2014). Accountability, social responsibility and sustainability: Accounting for society and the environment. Pearson Education.
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
Ministry of Environment and Forestry. (2020). Technical guidelines for waste bank management. Directorate General of Waste, Waste, and Hazardous Substance Management.
Ministry of Environment and Forestry. (2024). 2023 performance report. KLHK.
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Sage Publications.
Norman, W., & MacDonald, C. (2004). Getting to the bottom of "triple bottom line". Business Ethics Quarterly, 14(2), 243-262. https://doi.org/10.5840/beq200414211
Pratiwi, A., & Agustina, Y. (2022). Financial feasibility and social impact analysis of "X" waste bank in Bandung City. Jurnal Ilmu Lingkungan, 20(1), 123-135. https://doi.org/10.14710/jil.20.1.123-135
Schaltegger, S., & Burritt, R. (2017). Contemporary environmental accounting: Issues, concepts and practice. Routledge.
Septriadi, M. A., Handayani, D., & Suryanto, S. (2023). Administrative and institutional challenges in developing waste banks towards independence. Proceedings of the National Seminar on Sustainable Waste Management (pp. 45-56). Universitas Indonesia.
Stake, R. E. (1995). The art of case study research. Sage Publications.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
Suwerda, B. (2012). Waste bank: Concept and implementation. Lily Publisher.
World Bank. (2023). Trends in solid waste management. World Bank Group. https://datatopics.worldbank.org/what-a-waste/trends_in_solid_waste_management.html
Wulandari, D., Utami, C. W., & Suryanto, S. (2021). The role of waste banks in increasing community participation and income in urban areas. Jurnal Ekonomi dan Bisnis, 24(2), 45-60. https://doi.org/10.24815/jeb.v24i2.21234
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Sage Publications.
Published
2026-03-02
How to Cite
Sitti Rahma Sudirman, Mega Norsita, & Abd Rahman Maulana. (2026). THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK). Jurnal Penelitian Progresif, 5(2), 1-10. https://doi.org/10.61992/jpp.v5i2.330
Section
Articles
