IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN TOFU FACTORY WASTE MANAGEMENT: CASE STUDY OF DM93 TOFU FACTORY IN PALU CITY

Ratih Simanullang; Sugianto Sugianto; Ernawati  Usman; Mustamin Mustamin

doi:10.62207/zxg2ds46

Authors

Ratih Simanullang Universitas Tadulako, Palu, Central Sulawesi, Indonesia Author
Sugianto Sugianto Universitas Tadulako, Palu, Central Sulawesi Author
Ernawati Usman Universitas Tadulako, Palu, Central Sulawesi Author
Mustamin Mustamin Universitas Tadulako, Palu, Central Sulawesi Author

DOI:

https://doi.org/10.62207/zxg2ds46

Keywords:

Environmental accounting, waste management, tofu industry, environmental costs, wastewater treatment plant, small businesses, environmental sustainability

Abstract

Waste management in the tofu industry is an important aspect in maintaining business sustainability and environmental sustainability. Solid waste from tofu production can be reused, while liquid waste often becomes a source of pollution if not managed properly. Environmental accounting is an important tool in recording and measuring environmental costs associated with waste management, but its application in small industries is still limited. Method: This study uses a qualitative approach with a phenomenological method. Data were collected through interviews with factory owners, employees, and the surrounding community, as well as direct observation and analysis of financial report documents. Data analysis was carried out through data reduction, data presentation, triangulation, and drawing conclusions. Results: The results of the study indicate that the DM93 Tofu Factory has managed solid waste well by utilizing tofu dregs as animal feed. However, liquid waste management still faces challenges, especially in the effectiveness of the Wastewater Treatment Plant (WWTP). In addition, the application of environmental accounting is still very limited, where environmental costs are not explicitly recorded in the financial statements. The main challenges in implementing environmental accounting include the lack of understanding of business owners, the absence of regulations requiring the recording of environmental costs, and financial limitations for investment in waste management.

References

Alqitipia, M., & Andriani, R. (2025). Penerapan Akuntansi Lingkungan Dalam Pengelolaan Limbah Pada Pt. Citra Riau Sarana Ii. 7(1), 1–12.

Bahagia, U. D., Di, B., & Kabupaten, L. (2022). Analisis Penerapan Akuntansi Biaya Lingkungan Pada Perusahaan Pemotongan Kayu Ud. Bahagia Bersama Di Leuwiliang Kabupaten Bogor. 04(01), 57–69.

Ekonomi, F., Cendana, U. N., Ekonomi, F., Cendana, U. N., Ekonomi, F., & Cendana, U. N. (2023). Analisis Penerapan Akuntansi Lingkungan Atas Pengelolaan Limbah Pada Dinas Kesehatan Kota Kupang. 11(1), 9–12.

Jihan Mawaddah, Putri Permata Sari, & Paradilla Sandi Br Bangun. (2024). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Pt. Multi Hanna Kreasindo. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 3(1), 249–257. Https://Doi.Org/10.58192/Profit.V3i1.1697

Kusuma Nur Mahesa, D., & Suciyati Amna, L. (2022). Analisis Penerapan Akuntansi Lingkungan Pada Pabrik Pengolahan Kayu Cermai Jaya. Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(9), 1877–1886. Https://Doi.Org/10.54443/Sibatik.V1i9.271

Maharani, A. D., Samri, Y., Nasution, J., & Harmain, H. (2024). Analisis Penerapan Akuntansi Biaya Lingkungan Pada Pt Ratna Jaya Pekalongan. Dinasti, 7(3), 2597–5234.

Medis, L., Rsud, D. I., Yogyakarta, K., Baga, M. P., & Paramitalaksmi, R. (2024). Analisis Penerapan Akuntansi Lingkungan Atas Pengelolaan Limbah Medis Di Rsud Kota Yogyakarta Tahun 2020 - 2023. 6(3), 703–709.

Muhul, T. R., Celin, F. H., Kolin, A., Lian, Y. P., Katolik, U., & Mandira, W. (2025). Pengelolaan Limbah Dan Penerapan Akuntansi Lingkungan Pada Pabrik Tahu Industri Pink Jaya Di Kota Kupang. 8(1), 32–37.

Ni Made Meli Darma Yanthi, & Ni Wayan Yulianita Dewi. (2023). Penerapan Akuntansi Biaya Lingkungan Pada Pt. Jaya Baru Lestar. Vokasi : Jurnal Riset Akuntansi, 12(01), 48–58. Https://Doi.Org/10.23887/Vjra.V12i01.52914

Nur Afra Hana Annisa Putri, Alviani Indraswari, Yahya Wulandari, & Ronnawan Juniatmoko. (2022). Green Accounting: Analisis Penerapan Green Innovation Pada Pengelolaan Limbah Pabrik Tahu Di Kartasura. Jurnal Akuntansi Dan Audit Syariah (Jaais), 3(2), 196–214. Https://Doi.Org/10.28918/Jaais.V3i2.5964

Saraswati, A. A. (2024). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Sebagai Bentuk Pertanggungjawaban Sosial Pada Puskesmas Kubutambahan I A. 14(2), 179–189.

Tni, S., & Midiyato, A. L. (2021). Analisis Penerapan Akuntansi Lingkungan Dalam Upaya Proses Pencatatan Pengolahan Limbah Dan Tanggungjawab Sosial Pada Rumah Sakit Tni Al Dr. Midiyato Suratani Tanjungpinang Skripsi.

Tri Herlinda, Natasya Adelia Putri, & Nasrul Kahfi. (2023). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada Pt Perkebunan Nusantara Vii Lampung Tengah). Jurnal Riset Akuntansi, 2(1), 17–24. Https://Doi.Org/10.54066/Jura-Itb.V2i1.1249

Wenda, S., Eka Putra, R., & Siregar, H. (2021). Analisis Penerapan Akuntansi Biaya Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada Pt Surya Prima Bahtera Shipyard). Equilibiria: Jurnal Fakultas Ekonomi, 8(1), 85–92. Https://Doi.Org/10.33373/Eq.V8i1.5195