Environmental Management Accounting Assistance at TPST 3R Mulyoagung Bersatu
DOI:
https://doi.org/10.32815/jpm.v6i2.2670Keywords:
Environmental Management Accounting, Financial Behavior, Waste Management, Sustainability, Community ServiceAbstract
Purpose: The Community Engagement Program (PKM) aims to address the challenges faced by TPST 3R Mulyoagung Bersatu in managing financial data related to waste management. Enhance their capacity in Environmental Management Accounting through targeted mentoring and accountability.
Method: Activities were conducted under an existing MoU between Politeknik Negeri Malang and TPST 3R Mulyoagung Bersatu. A participatory, hands-on approach was used, involving field observations, informal discussions, and interactive training sessions tailored to the partner’s specific needs..
Practical Applications: Participants gained practical knowledge in applying environmental accounting principles in their daily operations. The training improved their ability to systematically record and manage financial data, directly contributing to more transparent and efficient 3R waste management practices.
Conclusion: The program successfully strengthened the understanding and implementation of environmental accounting among TPST managers. It exemplifies productive collaboration academia and the community, where mutual learning leads to sustainable and impactful solutions for environmental challenges.
References
Almasyhari, A. K., Rachmadani, W. S., & Priatnasari, Y. (2024). The role of environmental accounting on waste management. Shirkah: Journal of Economics and Business, 9(2), 261–274. https://doi.org/10.22515/shirkah.v9i2.720
Firmansyah, W., & Ginting, Y. L. (2024). Implementation of environmental accounting at PT SLJ Global Tbk Samarinda. Ultimaccounting: Jurnal Ilmu Akuntansi, 16(1), 18–36. https://doi.org/10.31937/akuntansi.v16i1.3433
Hashfi, M. H. Al. (2024). Beyond sustainability: The ESG performance relationship on earnings management and tax avoidance. Scientax, 5(2), 131–147.
Kirana, S. P., Lasmini, L., & Septiawati, R. (2024). Analisis penerapan akuntansi lingkungan (green accounting) pada pengelolaan limbah industri di PT Atsumitec Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan dan Bisnis Syariah, 6(11), 1–15. https://doi.org/10.47467/alkharaj.v6i11.3991
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME’s sustainability performance. Cogent Business & Management, 10(1), Article 2176444. https://doi.org/10.1080/23311975.2023.2176444
Malega, P., Chovancová, J., & Majerník, M. (2024). Environmental cost accounting of material flows during their technological transformation. Environmental Engineering and Management Journal. https://doi.org/10.12912/27197050/184077
Medeckytė, K., & Tamulevičienė, D. (2023). Development of environmental management accounting system: A conceptual approach. Buhalterinės Apskaitos Teorija ir Praktika, 27(1), 1–12. https://doi.org/10.15388/batp.2023.51
Mosaoy, D. J. J. Al. (2023). The role of environmental management accounting information in the design process of environmental and sustainable products. International Journal of Engineering Business Management, 15, 1–10. https://doi.org/10.1177/18479790231183511
Mustika, I., Oktavendi, T. W., & Affan, M. W. (2023). Environmental cost accounting practices in waste management. Journal of Applied Management and Economics. https://doi.org/10.22219/jameela.v1i1.27921
Nugrahani, N., Rubianto, A. V., Putra, I. L., Fauzi, I. S., Pupitasari, P., & Handayani, K. U. (2025). Pelatihan budgeting dan cost control pada komunitas binaan PT Mooi Malang. Journal of Sustainable Community Development, 3(1), 46–51.
Putra, I. L. (2022). Pengaruh financial pressure, stability dan target terhadap financial statement fraud. Ristansi: Riset Akuntansi, 3(2), 190–202.
Putra, I. L. (2024). Manajemen aset. CV Dewa Publishing.
Putra, I. L., & Maulana, N. (2024). Penganggaran entitas usaha. ENHA BENA NUSANTARA.
Rimbano, D. (2019). Environmental accounting for waste processing. Jurnal Ilmiah Ekonomi Bisnis, 24(1), 1–23.
Rosniati. (2023). Analisis penerapan akuntansi lingkungan dalam pengelolaan limbah pada PT. Andalas Agrolestari Logas Kecamatan Singingi Kabupaten Kuantan Singingi. Jurnal Ilmiah Mahasiswa, 4, 1132–1144.
Safitri, A., & Sari, F. (2022). Analisis penerapan akuntansi lingkungan terhadap pengelolaan limbah pada PT Panggung Jaya Indah. JAKA: Jurnal Akuntansi, Keuangan, dan Auditing, 3(1), 1–8. https://doi.org/10.56696/jaka.v3i1.6640
Sahrir, S., Sultan, S., Syamsuddin, S., & Riyanti, R. (2024). Analisis perspektif akuntansi lingkungan PT Sumber Graha Sejahtera Luwu. Jesya: Jurnal Ekonomi, Sosial, dan Keuangan, 7(1), 1–15. https://doi.org/10.36778/jesya.v7i1.1417
Tania, L., Rafidah, R., & Faturahman, F. (2024). Analisis penerapan akuntansi lingkungan (green accounting) menurut perspektif Islam dalam pengelolaan limbah pada PT. Sumber Graha Sejahtera. E-Bisnis, 17(2), 175–183. https://doi.org/10.51903/e-bisnis.v17i2.2057
Wang, T., Ismail, K., & Azmi, K. S. A. (2022). The rise of MCS and EMA in the sustainable field: A systematic literature analysis. Sustainability, 14(24), Article 16532. https://doi.org/10.3390/su142416532
Zakhilwal, S. A., Shirzad, W., & Behsoodi, M. M. (2024). A comprehensive review of engineering strategies for environmental sustainability in sustainable waste management. International Journal of Current Science Research and Review, 7(10), 1–15. https://doi.org/10.47191/ijcsrr/v7-i10-02
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Indra Lukmana Putra, Mochammad Junus, Muhammad Kholisul Imam, Siti Rachmah, Devi Mega Risdiana, Rizqiyatul Khoiriyah

This work is licensed under a Creative Commons Attribution 4.0 International License.













