Efektivitas Penerapan Green Accounting dalam Pengelolaan Limbah Industri Kelapa Sawit: Studi Kasus pada PT Putra Bangka Mandiri

The palm oil industry generates significant waste, requiring integrated Green Accounting. This study analyzes Green Accounting implementation in palm oil waste management at PT Putra Bangka Mandiri across five stages, namely identification, recognition, measurement, presentation, and disclosure, evaluates the effectiveness of its Zero Waste program based on four operational dimensions (perceived benefits, stakeholder access to benefits, implementation consistency, and information traceability), and identifies the barriers and supporting factors involved. A descriptive qualitative approach with a single case study method was used. Data were collected via interviews with eleven informants, document review, and field observation, analyzed thematically through data reduction, display, and conclusion drawing. Results show Green Accounting implementation remains partial: identification and measurement have been carried out, but environmental costs are still recorded with general operating costs rather than separately. The Zero Waste program is assessed as relatively effective in managing POME based on these dimensions, but distribution of fruit bunches to partner farmers remains uneven due to stock, queue, quota, and transport-cost constraints. Other barriers include fire risk from solid waste stockpiles and weak integration between operational and accounting data. The study concludes that effective environmental management requires stronger linkage among physical data, costs, accounting information, and stakeholder benefits.