Socialization And Implementation of Environmental Accounting at the Bengkala Landfill, Buleleng
DOI:
https://doi.org/10.61857/cssdev.v3i1.198Keywords:
environmental accounting, Bengkala Landfill, waste management, community engagement, controlled landfillAbstract
The waste crisis has emerged as one of the most pressing environmental challenges across various regions in Indonesia, including Buleleng Regency, Bali. The Bengkala Landfill, spanning approximately 7.8 hectares, is currently facing severe overcapacity issues due to a daily surge in waste volume reaching around 400 cubic meters, with only approximately 12 percent being optimally managed. This problem is exacerbated by the persistent lack of waste segregation at the source and an integrated management system that has yet to be fully realized. This article discusses a community service initiative aimed at socializing and implementing environmental accounting as a sustainable waste management instrument at the Bengkala Landfill. The initiative was executed through a series of methods including socialization, training, mentoring, and continuous evaluation. The results demonstrate that the application of environmental accounting has provided stakeholders with a better understanding of the environmental costs arising from waste management activities, alongside the economic and ecological benefits of measurable waste management. The implementation of environmental accounting at Bengkala Landfill has also encouraged systemic improvements, transitioning from an open dumping method toward a more environmentally sound controlled landfill system. This community service activity is expected to serve as a model for other landfills in Indonesia in integrating environmental accounting into waste management policies and operations.
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