Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 9, No 2: October 2026

Exploring Economic Valuation, Green Accounting, and Fiscal Policy Optimization of Locally Generated Revenue in Jayapura City

Safkaur, Otniel (Unknown)
Simanjuntak, Aaron Asi Maruli (Unknown)
Momot, Orpa (Unknown)



Article Info

Publish Date
20 Oct 2026

Abstract

This study examined an economic valuation model for mangrove ecosystems within a green accounting framework, serving as a regional fiscal policy instrument, and its implications for optimizing Locally-Generated Revenue (PAD) in Jayapura City. Mangrove ecosystems possess direct, indirect, and sustainable economic values that have not yet been systematically internalized into public accounting systems and regional fiscal planning. The research employed a qualitative approach utilizing natural resource economic valuation (Total Economic Value/TEV), regional fiscal policy analysis, and a study on integrating environmental accounting into public financial management. Data were collected through interviews with relevant Regional Government Agencies including the Regional Development Planning Agency, Environmental Agency, Marine and Fisheries Agency, Regional Financial and Asset Management Agency, Inspectorate, Tourism Agency, MSME Agency, and Regional-Owned Enterprises involving 45 respondents comprising agency heads, secretaries, finance staff, division heads, and Technical Implementation Units. The findings disclosed that implementing green accounting based on mangrove economic valuation can strengthen the legitimacy of sustainable fiscal policies, improve budget allocation efficiency, and unlock opportunities for regional revenue generation. Ecosystem service-based programs, such as ecotourism, Payments for Environmental Services (PES), and blue carbon schemes, serve not only as instruments for ecological conservation but also as strategies for sustainable regional economic development. Implementing this integrated model in Jayapura City has the potential to enhance regional fiscal resilience, strengthen environmental governance, and create a systemic, long-term balance between economic growth and the sustainability of coastal ecosystems.

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Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...