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This Author published in this journals
All Journal Jurnal Penelitian Progresif (JPP)
Sitti Rahma Sudirman
Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK) Sitti Rahma Sudirman; Mega Norsita; Abd Rahman Maulana
Jurnal Penelitian Progresif Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i2.330

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.
Co-Authors Abd Rahman Maulana Mega Norsita