Model Akuntansi Lingkungan Dalam Mengidentifikasi Biaya Lingkungan Pengelolaan Sampah Berbasis Open Dumping Di Tempat Pembuangan Akhir (TPA) Wairii

Elisabeth Atika (Universitas Nusa Nipa)
Siktania Maria Dilliana (Universitas Nusa Nipa)
Yuliana Anggreani Dua Delang Kolit (Universitas Nusa Nipa)

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi

This study aimed to develop an environmental accounting model for Identifying environmental cost of open-dumping-based waste management at Wairii Final Disposal Site (TPA),  Kolisia Village, Magepanda District, Sikka Regency. This study employed a qualitative research method with a descriptive approach. Data were obtained through observation , interviews, documentation, and analysis of the Budget Implementation Document (Dokumen Pelaksana Anggaran/ DPA)  of the Sikka Regency Environmental Agency For Fiscal Year 2026. The results showed that the environmental cost components   successfully identified consisted of Prevention Costs and Internal Failure Costs, While Detection Costs and External Failure Costs had not been specifically allocated in the DPA. Based on these findings, this study produced an environmental accounting model that can be used as a basic for identifying and classifying environmental costs more systematically, thereby supporting decision-making for more effective and sustainable waste management.