Strategic Green Infrastructure Management and Green Budgeting for Sustainable Road Development

Anwar Asihinggalih Antiarini (Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang)
Harsuko Riniwati (Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang)
Fitri Candra Wardana (Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang)

AKRUAL: Jurnal Akuntansi
Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi

Introduction/Main  Objectives:This study examines the integration of green infrastructure in road development along the Kepanjen–Pagak corridor in Malang Regency to support community mobility, economic growth, and environmental sustainability. Conventional road development often causes environmental problems such as declining air quality, excessive surface runoff, urban heat island effects, and degradation of roadside vegetation. Therefore, integrating green infrastructure has become increasingly important for sustainable and ecologically responsible road development. The study aims to analyze the existing implementation of green infrastructure, identify internal and external influencing factors, and formulate effective integration strategies using SWOT analysis. The novelty of this research lies in its comprehensive SWOT-based evaluation that integrates environmental, technical, institutional, and socio-economic perspectives within a regional road corridor context. Methods: This research employs a descriptive-analytical approach using both primary and secondary data. Primary data were collected through in-depth interviews, stakeholder discussions, and Likert scale (1–4) questionnaires, while secondary data were obtained from policy documents, project reports, and scientific literature. The study area covers approximately 18 km of the Kepanjen–Pagak corridor. Data were analyzed using the SWOT method. Finding / Results: The findings indicate that roadside vegetation effectively absorbs pollutants, reduces microclimate temperatures, and improves rainwater infiltration. Sustainable drainage systems and green open spaces also help reduce flood risks and improve the social and visual quality of the corridor. SWOT analysis shows strong institutional and environmental potential despite challenges related to budget limitations, technical capacity, and inter-agency coordination. Conclusion: The study concludes that integrating green infrastructure can enhance environmental quality and support sustainable road development, with implications for environmentally sustainable transportation planning in regional corridors.