Organizational Readiness for Green Accounting Integration in Waste Management: A Case Study of PTPN IV Regional II Mayang Unit

Putri Wahyuni; Marliyah; Yenni Samri Juliati Nasution

doi:10.30651/imp.v6i2.33956

Penulis

Putri Wahyuni Universitas Islam Negeri Sumatera Utara, Indonesia
Marliyah Universitas Islam Negeri Sumatera Utara, Indonesia https://orcid.org/0000-0002-9466-1963
Yenni Samri Juliati Nasution Universitas Islam Negeri Sumatera Utara, Indonesia https://orcid.org/0000-0002-4776-5751

DOI:

https://doi.org/10.30651/imp.v6i2.33956

Kata Kunci:

Green accounting, Environmental management accounting , Organizational readiness, Institutional decoupling, Case study

Abstrak

Purpose: This study examines organizational readiness for green accounting at PTPN IV Regional II Mayang Unit, focusing on environmental management practices and the gap between established practices and their accounting integration.

Design/Methodology: This qualitative case study used in-depth interviews with four informants from managerial, administrative, processing, and accounting functions, direct observation, and organizational documents. Data were analyzed through condensation, display, and conclusion drawing, with source and method triangulation.

Findings: Readiness is uneven across dimensions. Wastewater treatment, solid-waste utilization, hazardous-waste management, and environmental monitoring are operationally established. However, environmental costs are not separately identified, measured, recorded, or reported, indicating limited accounting-system readiness. This pattern reflects institutional decoupling between environmental practices and internal accounting routines

Practical Implications: Management should integrate environmental practices into accounting through environmental sub-accounts, cost centers, and systematic cost classifications, supported by stronger policies, coordination, and competencies.

Originality/Value: This study explains green accounting readiness at the operational-unit level of a state-owned oil palm plantation enterprise. Using institutional decoupling, it shows how environmental practices coexist with limited integration of environmental costs, emphasizing managerial use of environmental information rather than performance measurement.

JEL Classification: M41; M11; Q56

SDG: SDG 6, SDG 12, SDG 16

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