Analisis Kesiapan Implementasi Akuntansi Keberlanjutan Pada Perumdam Tirta Tarum Karawang - Lussy Farida; Rohma Septiawati; Trias Arimurti (Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa, 2026)
Peningkatan kebutuhan air bersih di Kabupaten Karawang menuntut perusahaan daerah air minum menerapkan pengelolaan yang berorientasi pada keberlanjutan lingkungan, sosial, dan ekonomi. Namun, kajian mengenai implementasi akuntansi keberlanjutan pada perusahaan daerah penyedia layanan air minum masih terbatas. Penelitian ini bertujuan menganalisis implementasi akuntansi keberlanjutan pada Perumdam Tirta Tarum berdasarkan konsep Triple Bottom Line. Metode penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi dengan informan manajer produksi, asisten manajer keuangan, dan akademisi. Hasil penelitian menunjukkan bahwa Perumdam Tirta Tarum memiliki tingkat kesiapan yang cukup baik dalam menerapkan akuntansi keberlanjutan, yang tercermin dari pengelolaan kualitas air, distribusi air bersih bagi masyarakat terdampak kekeringan, pemberian tunjangan kinerja pegawai, penyusunan business plan, dan kontribusi terhadap Pendapatan Asli Daerah. Namun, implementasinya belum sepenuhnya optimal karena biaya sosial dan lingkungan masih dicatat sebagai biaya operasional umum dan belum dilaporkan secara khusus dalam laporan keberlanjutan. Kebaruan penelitian terletak pada analisis kesiapan implementasi akuntansi keberlanjutan pada perusahaan daerah air minum menggunakan perspektif Triple Bottom Line. Temuan ini berkontribusi dalam pengembangan praktik dan pelaporan akuntansi keberlanjutan pada sektor utilitas publik. The increasing demand for clean water in Karawang Regency requires regional water utility companies to implement management practices that emphasize environmental, social, and economic sustainability. However, studies on the implementation of sustainability accounting in regional water service companies remain limited. This study aims to analyze the implementation of sustainability accounting at Perumdam Tirta Tarum based on the Triple Bottom Line concept. A descriptive qualitative approach was employed through interviews, observations, and documentation involving the production manager, assistant finance manager, and an academician as research informants. The findings indicate that Perumdam Tirta Tarum demonstrates a relatively good level of readiness in implementing sustainability accounting, as reflected in water quality management, clean water distribution to communities affected by drought, employee performance allowances, business plan preparation, and contributions to regional revenue. Nevertheless, its implementation has not been fully optimized because social and environmental costs are still recorded as general operational expenses and are not specifically disclosed in sustainability reports. The novelty of this study lies in its analysis of sustainability accounting implementation readiness in a regional water utility company using the Triple Bottom Line perspective. The findings contribute to the development of sustainability accounting practices and reporting in the public utility sector.