DOI: https://doi.org/10.14710/presipitasi.v0i0.%25p

Evaluating Environmental Management Accounting of Community Driven Material Recovery Facility (CDRMF)

*Wilda Auwalina Istigfarin  -  Universitas Brawijaya, Indonesia
Arum Prastiwi  -  Universitas Brawijaya, Indonesia
Amirul Shah Md Shahbudin  -  Universitas Brawijaya, Indonesia
Noval Adib  -  Universiti Sains Malaysia, Indonesia

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Abstract

Environmental Management Accounting (EMA) has gained attention, yet its use in grassroots waste management remains limited, especially in communities with scarce resources. This study explores how Community driven Material Recovery Facility (CdMRF), or known as waste bank, Mitra Kita in Blitar, Indonesia, applies EMA principles in its daily operations. The focus is on how local groups adapt accounting practices to stay accountable, transparent, and sustainable despite financial and operational constraints. A qualitative case study was conducted through interviews, observations, and document analysis, supported by triangulation and member validation. Findings show that the CdMRF develops practical financial routines recording expenses, calculating unit costs, and preparing semiannual reports which strengthen transparency and trust among members. Community participation plays a central role, as routine activities generate financial, social, and ecological value. However, long-term sustainability is challenged by limited managerial skills, dependence on key leaders, and fluctuating waste prices. This study expands EMA discussions by shifting attention from formal institutions to community initiatives in developing contexts. It demonstrates that simplifying accounting can make environmental management more grounded and adaptable. The findings offer guidance for policymakers seeking to strengthen CdMRFs and similar programs within broader circular economy and sustainability efforts. 

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Keywords: Circular economy; community driven material recovery; environmental management accounting; sustainability; waste bank
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Section: Regional Case Study
Language : EN
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