Sustainability in Palm Waste Management: Land Application Systems in a Quadruple Bottom Line Perspective

Authors

  • Tirza Fitriani Kawile Department of Accounting, Tadulako University, Palu City, Central Sulawesi
  • Jurana Department of Accounting, Tadulako University, Palu City, Central Sulawesi
  • Femilia Zahra Department of Accounting, Tadulako University, Palu City, Central Sulawesi
  • Mustamin Department of Accounting, Tadulako University, Palu City, Central Sulawesi

DOI:

https://doi.org/10.61994/equivalent.v3i2.1020

Keywords:

Corporate Sustainability, Land Application System, Palm Waste, Quadruple Bottom Line

Abstract

The study focuses on the description of the implementation of the land application system on the sustainability of palm oil liquid waste management. The application of qualitative descriptive methods is the method used to analyze data obtained from interviews, observations and documentation. The results of the study indicate that the Land Application System is the Company's Driving Wheel in Carrying Out Sustainability in Palm Oil Liquid Waste Processing, the Quadruple Bottom Line Perspective coherently explains Processing activities starting from the Economic Perspective in Efficient Budget, the Environmental Perspective explains the Company's Concern in Minimizing environmental effects, the Social Perspective supports the empowerment of the surrounding Community, and the Governance Perspective ensures the implementation of operational standards based on government policies and encourages companies to move towards sustainability.

References

Almasyhari, A. K., Rachmadani, W. S., & Priatnasari, Y. (2024). The Role of Environmental Accounting on Waste Management. Shirkah: Journal of Economics and Business, 9(2), 261–274. https://doi.org/10.22515/shirkah.v9i2.720

Bagas, M. A., Riani, N., & Ekawati, F. (2023). Manajemen Akuntansi Hijau Dalam Efisiensi Biaya Lingkungan Studi Pada Pt. Coca Cola Bottling Indonesia Tanjung Bintang. Journal of Interdisciplinary Science and Education, 3(1), 55–68.

BAKRY, M. I., MULIATI, M., JURANA, J., & RIDWAN, M. (2024). The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan. International Journal of Environmental, Sustainability, and Social Science, 5(4), 879–891. https://doi.org/10.38142/ijesss.v5i4.1115

Bratt, R. G. (2022). The quadruple bottom line and nonprofit housing organizations in the United States: Housing Studies, 2012. In The Affordable Housing Reader (pp. 196–211). Routledge. https://doi.org/10.1080/02673037.2012.677016

Effendi, A. (2021). Factors Affecting CSR Disclosure on Palm Oil Companies in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 7013–7025. https://bircu-journal.com/index.php/birci/article/view/2527

Ermawati, Y., & Suhardianto, N. (2024). Accounting and Sustainability Practices grounded in Spirituality and Ethics. Atestasi : Jurnal Ilmiah Akuntansi, 7(1), 13–28. https://doi.org/10.57178/atestasi.v7i1.730

Jha, R., Mishra, S., & Sharma, A. (2024). The Integration of Green Accounting and Green Human Resource Management for Sustainable Business Practices. In Innovative Human Resource Management for SMEs (pp. 62–76). IGI Global.

Jurana, J., Indriasari, R., Totanan, C., Parwati, N. M. S., Mayapada, A. G., & Pakawaru, M. I. (2022). Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia. AMCA Journal of Community Development, 2(1), 1–6. https://doi.org/10.51773/ajcd.v2i1.89

Lau, G. W., King, P. J. H., Chubo, J. K., King, I. C., Ong, K. H., Ismail, Z., Robin, T., & Shamsi, I. H. (2024). The Potential Benefits of Palm Oil Waste-Derived Compost in Embracing the Circular Economy. Agronomy, 14(11). https://doi.org/10.3390/agronomy14112517

Nuswantoro. (2021). Warga Rembang Keluhkan Pembuangan Limbah Sawit. Mongabay, Situs Berita Lingkungan. https://www.mongabay.co.id/2021/02/07/warga-rembang-keluhkan-pembuangan-limbah-sawit/

Nworie, G. O., & Orji-Okafor, T. G. (2024). Quadruple Bottom Line Disclosure Among Listed Manufacturing Firms in Nigeria: A Paradigm for Cost Savings. International Journal of Management, Accounting & Economics, 11(10). https://doi.org/10.5281/zenodo.13910231

Paranoan, S., Yusuf, R. M., & Yamin, N. Y. (2025). Accounting Reality Behind Waste Scales. Jati: Jurnal Akuntansi Terapan Indonesia. https://doi.org/https://doi.org/10.18196/jati.v8i1.24902

Pinto, T., Machado, T., Nicolau, D., Oliveira, N. G., & Vaz, A. S. (2024). Accounting for nature contributions to people in corporate sustainability: The case of a waste management company in Portugal. Corporate Social Responsibility and Environmental Management.

Purwanto. (2020). New ISPO : a New Hope to Strengthen Oil-Palm Governance? Info Brief, 44, 1–6.

Ramadhani, F. N., & Ekaviana, D. (2020). Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 5(1), 17–24. https://doi.org/10.34202/imanensi.5.1.2020.17-24

Siagian, U. W. R., Wenten, I. G., & Khoiruddin, K. (2024). Circular Economy Approaches in the Palm Oil Industry: Enhancing Profitability through Waste Reduction and Product Diversification. Journal of Engineering and Technological Sciences, 56(1), 25–49. https://doi.org/10.5614/j.eng.technol.sci.2024.56.1.3

Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927

Suyudi, M. (2012). Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance.” Jurnal Akuntansi Multiparadigma, 3(April), 1–14. https://doi.org/10.18202/jamal.2012.04.7148

Tajbakhsh, A., Nematollahi, M., & Shamsi Zamenjani, A. (2024). Migration to the quadruple bottom line framework for achieving sustainable development goals: the 4Ps of sustainability. Annals of Operations Research, 1–39. https://doi.org/https://doi.org/10.1007/s10479-024-06042-0

Tempomona, I. A. O., Yusuf, R. M., & Paranoan, S. (2023). Urgensi Artificial Intelligence Dalam Transformasi Akuntan(Si). Jurnal Akuntansi Multiparadigma, 14(3), 536–551. https://doi.org/10.21776/ub.jamal.2023.14.3.37

Wedayanti, M. D., Santri, S. H., Baharuddin, T., & Yogia, M. A. (2023). CSR and Sustainability of the Palm Oil Industry in Riau Province CSR dan Keberlanjutan Industri Minyak Kelapa Sawit di Provinsi Riau Introduction Indonesia ’ s palm oil industry has become a critical sector in the country ’ s econ-. 14(2), 195–209.

Zahrani, H. A. (2024, October 16). Pencemaran oleh Pabrik Sawit PT BMB di Kecamatan Mahuning, Gunung Mas (Pencemaran limbah dari pabrik sawit PT BMB). Netral News Channel (NNC). https://www.netralnews.com/pencemaran-oleh-pabrik-sawit-pt-bmb-di-kecamatan-mahuning-gunung-mas/eWpOa01KZ2JYL2VyY3RYMWpmcUwxZz09

Downloads

Published

2025-05-21

How to Cite

Kawile, T. F., Jurana, Zahra, F., & Mustamin. (2025). Sustainability in Palm Waste Management: Land Application Systems in a Quadruple Bottom Line Perspective. Equivalent : Journal of Economic, Accounting and Management, 3(2), 588-598. https://doi.org/10.61994/equivalent.v3i2.1020