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

Elisabeth Atika; Siktania Maria Dilliana; Yuliana Anggreani Dua Delang Kolit

doi:10.62951/prosemnasieda.v3i2.283

Authors

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

DOI:

https://doi.org/10.62951/prosemnasieda.v3i2.283

Keywords:

Environmental Accounting, Environmental Costs, Environmental Management Accounting, Waste Management, Wairii Final Disposal Site

Abstract

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.

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