<![CDATA[Climate change requires local governments to integrate environmental information into public accounting systems. The Provincial Government of DKI Jakarta has demonstrated strong policy commitment to low-carbon development through Governor Regulation Number 90 of 2021 and environmental budget allocation of IDR 25.81 trillion (2020–2024), with realization of IDR 23.72 trillion. However, policy commitment does not automatically translate into accounting-system readiness to produce integrated environmental information. This qualitative case study analyzes readiness for implementing Green Accounting across five dimensions: recognition, measurement, recording, presentation, and disclosure. Data were collected through semi-structured interviews with key informants from Bappeda and BPKD, supported by documentary analysis of planning documents, Regional Climate Budget Tagging (RCBT), LAKIP, LKPD, and CaLK. Findings show intermediate overall readiness. Recognition, measurement, and presentation are moderately ready, while recording and disclosure remain low due to the absence of dedicated environmental cost accounts and limited environmental disclosure in financial reports. The study contributes an implementation-readiness framework for public-sector Green Accounting and recommends strengthening environmental accounting standards, integrating environmental cost classification into the chart of accounts, and enhancing disclosure in local government financial reporting]]>
