Empowering Waste Banks as a Pro-Sustainability Effort through Capacity Building in Environmental Cost Identification and Accounting

Beatrix Yunarti Maneha; Yolinda Yanti Sonbay; Leopold Melkiano Triangga Dawu; Blasius Noven Robinson Banfatin

doi:10.55927/ajcs.v4i5.112

Authors

Beatrix Yunarti Maneha Universitas Katolik Widya Mandira
Yolinda Yanti Sonbay Universitas Katolik Widya Mandira
Leopold Melkiano Triangga Dawu Universitas Katolik Widya Mandira
Blasius Noven Robinson Banfatin Universitas Katolik Widya Mandira

DOI:

https://doi.org/10.55927/ajcs.v4i5.112

Keywords:

Waste Bank, Environmental Management Accounting (EMA), Environmental Cost, Green Credit, Sustainability

Abstract

This community service aimed to provide waste banks in Kupang (Indonesia) with an understanding of identifying environmental costs and recording them in financial statements based on Environmental Management Accounting (EMA). The training helped waste bank managers recognize and efficiently manage environmental costs. Six waste banks participated: Bank Sampah Anggrek, Bank Sampah Muara Abu, Bank Sampah Nelayan Bersatu, Yayasan Pikul, Bank Sampah Stasasi, and Bank Sampah Mutiara Timor. Activities included understanding EMA-based financial reporting, practical exercises, green credit education, and evaluating the waste banks’ knowledge. The financial statements prepared were the income statement, environmental physical dimension and benefits report, balance sheet, and cash flow statement. This enhanced environmental cost management, sustainability, and access to green credit.

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