Investigating the Social and Environmental Accounting Implementation in the Reclamation of Former Mining Sreas: A Case Study of PT. Kitadin

The mining industry significantly contributes to economic development through tax revenue and export duties but also poses serious social and environmental risks, such as heavy metal pollution, air pollution, land subsidence, and forest degradation. These concerns necessitate responsible mining practices and effective reclamation. This study examined the implementation of social and environmental accounting in ex-mining land reclamation using PT. Kitadin as a case study. An interpretive qualitative approach explores a company's practices in managing environmental responsibilities. Research shows that PT. Kitadin, in its post-mining phase since March 2023, has engaged in land reclamation, revegetation, air and water management, and repurposing of ex-mining areas. The company systematically recorded and measured the environmental impact of its reclamation efforts by integrating these aspects into financial statements and sustainability reports. Additionally, PT. Kitadin has addressed social implications by engaging with stakeholders, including local communities and NGOs. This comprehensive approach underscores a company's commitment to post-mining responsibilities, in line with corporate standards. The findings contribute to the understanding of how mining companies can implement social and environmental accounting in reclamation, balancing economic, environmental, and social considerations.