THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK)

Sitti Rahma Sudirman (Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman)
Mega Norsita (Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman)
Abd Rahman Maulana (Department of Accounting, Faculty of Economics and Business, Universitas Mulawarman)

Jurnal Penelitian Progresif (JPP)
Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026

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.