Model Akuntansi Lingkungan untuk Masyarakat Pesisir: Studi Pengelolaan Limbah Organik Mangrove dengan Pendekatan Ekonomi Sirkular di Gorontalo
Abstract
Penelitian ini bertujuan untuk menganalisis potensi pemanfaatan limbah organik mangrove dalam kerangka ekonomi sirkular serta merancang model akuntansi lingkungan berbasis masyarakat di Desa Langge, Kecamatan Anggrek, Kabupaten Gorontalo Utara. Penelitian menggunakan pendekatan kualitatif eksploratif dengan desain studi kasus. Data dikumpulkan melalui observasi lapangan, wawancara semi-terstruktur, dan studi literatur, kemudian dianalisis menggunakan model Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan mangrove di Desa Langge masih menghadapi berbagai kendala, seperti lemahnya kelembagaan, rendahnya literasi ekonomi sirkular masyarakat, belum optimalnya pemanfaatan limbah mangrove, serta belum adanya sistem pencatatan berbasis akuntansi lingkungan. Limbah mangrove seperti daun gugur, serasah, dan kayu mati belum dimanfaatkan secara produktif, padahal berpotensi dikembangkan menjadi pupuk organik, briket bioenergi, maupun produk kerajinan ramah lingkungan. Selain itu, pengelolaan wisata mangrove masih bersifat informal sehingga biaya pemeliharaan, rehabilitasi, dan manfaat ekonomi belum terdokumentasi secara sistematis. Penelitian ini menawarkan model akuntansi lingkungan berbasis ekonomi sirkular yang mengintegrasikan aspek lingkungan, sosial, dan ekonomi sebagai instrumen transparansi, evaluasi, dan penguatan tata kelola pengelolaan mangrove berbasis komunitas. Model tersebut diharapkan mampu mendukung keberlanjutan ekosistem mangrove dan meningkatkan pemberdayaan ekonomi masyarakat pesisir
Keywords:
Akuntansi Lingkungan, Ekonomi Sirkular, Limbah Mangrove, Pengelolaan Pesisir, Pemberdayaan Masyarakat
Downloads
Download data is not yet available.
References
Alfandi, D., Qurniati, R., & Febryano, I. G. (2019). Partisipasi Masyarakat dalam Pengelolaan Mangrove. 7(1), 30–41.
Batubara, R., Basyuni, M., Iswanto, A. H., Slamet, B., Susilowati, A., Elfiati, D., Ulfa, M., & Pebriansyah, R. (2021). Pelatihan Pembuatan Produk Kerajinan Berbahan Cabang Kayu Mangrove. ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat, 4(01), 12–16. https://doi.org/10.32509/am.v4i1.1319
Bryan-Brown, D. N., Connolly, R. M., Richards, D. R., Adame, F., Friess, D. A., & Brown, C. J. (2020).
Choudhary, B., Dhar, V., & Pawase, A. S. (2024). Blue carbon and the role of mangroves in carbon sequestration: Its mechanisms, estimation, human impacts and conservation strategies for economic incentives. Journal of Sea Research, 199, 102504. https://doi.org/10.1016/j.seares.2024.102504
Donaldson, T., & Preston, L. E. E. E. (1995). The Stakeholder Theory of the Corporation : Concepts , Evidence , and Implications. 20(1), 65–91.
Evans, L. S., Buchan, P. M., Fortnam, M., Honig, M., & Heaps, L. (2023). Putting coastal communities at the center of a sustainable blue economy : A review of risks , opportunities , and strategies. https://doi.org/10.3389/fpos.2022.1032204
Fernández Salazar, J. K., León, P. M. S., Reyes Reyes, C. A., Chuquitucto Cotrina, L. K., Arbulú Ballesteros, M. A., Ángeles Guzmán Valle, M. D. los, Arévalo Altamirano, J. G., & Zevallos Aquino, R. L. (2024). The Integration of Environmental Costs into Financial Statements: A Literature Review. Journal of Educational and Social Research, 14(5), 458. https://doi.org/10.36941/jesr-2024-0151
Forje, G. W., & Tchamba, M. N. (2022). Ecotourism governance and protected areas sustainability in Cameroon: The case of Campo Ma’an National Park. Current Research in Environmental Sustainability, 4. https://doi.org/10.1016/j.crsust.2022.100172
Freeman, R. E. E., & McVea, J. (2005). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal, March. https://doi.org/10.2139/ssrn.263511
Friant, M. C., Vermeulen, W. J. V, & Salomone, R. (2024). Transition to a Sustainable Circular Society : More than Just Resource Efficiency. Circular Economy and Sustainability, 4(1), 23–42. https://doi.org/10.1007/s43615-023-00272-3
Global trends in mangrove forest fragmentation. Scientific Reports, 10(1), 7117. https://doi.org/10.1038/s41598-020-63880-1
Gómez-sanabria, A., & Lindl, F. (2024). The crucial role of circular waste management systems in cutting waste leakage into aquatic environments. Nature Communications, 1–13. https://doi.org/10.1038/s41467-024-49555-9
Hendarto, T., & Budiyanto, D. (2022). The Circular Economy Strategy of Reusing Mangrove Waste in the Mangrove Nurseries. In International Journal of Innovative Science and Research Technology (Vol. 7). www.ijisrt.com
Howard, M., Yan, X., Mustafee, N., Charnley, F., Böhm, S., & Pascucci, S. (2022). Going beyond waste reduction: Exploring tools and methods for circular economy adoption in small-medium enterprises. Resources, Conservation and Recycling, 182, 106345. https://doi.org/10.1016/j.resconrec.2022.106345
Howitt, B. M., & Mcmanus, J. (2012). Stakeholder Management : An Instrument for Decision- making. 29–34
Implementing circular business models in linear economic systems: The case of a new venture addressing the embeddedness paradox. Journal of Cleaner Production, 496, 145073. https://doi.org/10.1016/j.jclepro.2025.145073
Kemiskinan. JMM (Jurnal Masyarakat Mandiri), 7(5), 4090. https://doi.org/10.31764/jmm.v7i5.16586
Khadim, N., & van Marrewijk, A. (2025). Circles of profit: A conceptual framework for economic and financial aspects in circular construction. Sustainable Production and Consumption, 55, 444–457. https://doi.org/10.1016/j.spc.2025.03.007
Khalid, F. M. (2023). Environmental Management Accounting Practices: A Review of the Literature.186–197. https://doi.org/10.15405/epfe.23081.16
Khan, W. R., Giani, M., Bevilacqua, S., Anees, S. A., Mehmood, K., Nazre, M., Bin Abdul Haddy, A. A., Bin Abang Median, A. N., Bujang, J. Bin, Mohamad-Ismail, F.-N., Mohamed, J., Samdin, Z., Abiri, R., Tuan-Ibrahim, T.-M., Mohammad, L.-S., Naji, H.-R., Akram, S., Abdul-Hamid, H., & Dube, T. (2025). Derivation of allometric equations and carbon content estimation in mangrove forests of Malaysia. Environmental and Sustainability Indicators, 26, 100618. https://doi.org/10.1016/j.indic.2025.100618
Khan, W. R., Nazre, M., Akram, S., Anees, S. A., Mehmood, K., Ibrahim, F. H., Edrus, S. S. O. Al, Latiff, A., Fitri, Z. A., Yaseen, M., Li, P., & Zhu, X. (2024). Assessing the Productivity of the Matang Mangrove Forest Reserve: Review of One of the Best-Managed Mangrove Forests. Forests, 15(5), 747. https://doi.org/10.3390/f15050747
Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
Lam, K.-L., Lam, Y.-H., Ng, A. Y.-S., So, K. K.-Y., Tam, N. F.-Y., Lee, F. W.-F., & Mo, W.-Y. (2023).
Leniwati, D., & Aisyah, A. N. (2021). Pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Asli Desa. Jurnal Akuntansi Terapan Indonesia, 4(2), 127–139. https://doi.org/10.18196/jati.v4i2.124
Magalhães, F. C., Bellei, P., Flores-Colen, I., & Costa, E. M. da. (2024). Blue Circular Economy—Reuse and Valorization of Bivalve Shells: The Case of Algarve, Portugal. 1–17.
Marangon, F., Spoto, M., & Visintin, F. (2008). An Environmental Accounting Model for a Natural Reserve (pp. 267–282). https://doi.org/10.1007/978-1-4020-8913-8_14
Maria van Erkelens, A., van Bommel, K., Quintelier, K. J. P., Thompson, N. A., & Verver, M. (2025).
Newton, A., & Elliott, M. (2016). A Typology of Stakeholders and Guidelines for Engagement in Transdisciplinary , Participatory Processes. 3(November), 1–13. https://doi.org/10.3389/fmars.2016.00230
Novrianda, H., Puspita, V., Safrianti, S., Hasibuan, I., & Sahar, A. (2023). Optimalisasi Peran Generasi Milenial Di Kampung Bahari Melalui Pengolahan Limbah Ikan Menjadi Pupuk Organik Cair Sebagai Upaya Penanggulangan
Nuryawan, A., Simatupang, J., Risnasari, I., Nur, T. Bin, Fatriasari, W., Basyuni, M., Tambunan, H., Utami, S. S., & Jeong, B. (2025). Physical, chemical, mechanical, and thermal properties of charcoal briquettes produced from mangrove branch wood. Frontiers in Materials, 12. https://doi.org/10.3389/fmats.2025.1611316
Oen, A. M. P., Bouma, G. M., Botelho, M., Pereira, P., Haeger-, M., Conides, A., Przedrzymirska, J., Isaksson, I., & Wolf, C. (2016). Stakeholder involvement for management of the coastal zone. November 2015. https://doi.org/10.1002/ieam.1783
Ogadimma, E. C., Raza, S. H., Shah, A. A., Khan, S., Riaz, S., Alkhowaiter, M., & Khan, S. U. (2025). Exploring the connection between sustainable behaviors—Recycle, reuse, and reduce—and digital media framing in climate change Youtube Vodcasts. Sustainable Futures, 10, 100937. https://doi.org/10.1016/j.sftr.2025.100937
Ogilvy, S., Burritt, R., Walsh, D., Obst, C., Meadows, P., Muradzikwa, P., & Eigenraam, M. (2018). Accounting for liabilities related to ecosystem degradation. Ecosystem Health and Sustainability, 4(11), 261–276. https://doi.org/10.1080/20964129.2018.1544837
Ounvichit, T., & Yoddumnern-attig, B. (2018). Kasetsart Journal of Social Sciences Community dialogs on the probabilities of community-based mangrove institution. Kasetsart Journal of Social Sciences, 39(3), 365–373. https://doi.org/10.1016/j.kjss.2018.07.001
Pafi, M., Flannery, W., & Murtagh, B. (2023). Picturing the coast : unravelling community perceptions of seascapes , Blue Growth and coastal change. Maritime Studies, 22(3), 1–13. https://doi.org/10.1007/s40152-023-00315-3
Radja, C. H., Toruan, L. N. L., & Kangkan, A. L. (2023). Variabel Kondisi Lingkungan pada Ekosistem Mangrove di Kota Kupang. Jurnal Vokasi Ilmu-Ilmu Perikanan (JVIP), 4(1), 19. https://doi.org/10.35726/jvip.v4i1.1740
Rafsanjani Fajrin, E., Damar, A., & Taryono. (2024). Marine Debris Pollution and Its Impact on the Mangrove Ecosystem (Case Study: Karimunjawa Island and Kemujan Island, Indonesia). Jurnal Pengelolaan Sumberdaya Alam Dan Lingkungan, 14(3), 516–524. https://doi.org/10.29244/jpsl.14.3.516
Rahima, G., & Fathma, S. S. (2025). Strategy For Implementing Circular Economy In Waste Management In The Coastal Area Of Lhoknga District , Aceh Besar Regency Introduction Waste management remains a complex environmental issue in many regions of Indonesia , including coastal areas . High l. 3(2), 120–130. https://doi.org/10.22373/ijes.v3i2.8764
Rashid, A. (2023). How circular is the linear economy ? 208(July), 1–8.
Reed, M. S. (2008). Stakeholder participation for environmental management : A literature review. 1. https://doi.org/10.1016/j.biocon.2008.07.014
Rehatta, G., Wairisal, P. L., Louhenapessy, W. G. M., & Tuaputty, H. (2025). Edukasi Ekonomi Biru untuk Komunitas Pesisir : Strategi Peningkatan Nilai Tambah Produk Laut Berbasis Ekonomi Sirkular. 3, 217–226. https://doi.org/https://doi.org/10.30598/arumbai.vol3.iss2.pp217-226
Risnasari, I. R., Deni Elfiati, Arif Nuryawan, Harisyah Manurung, Mohammad Basyuni, Apri Heri Iswanto, Erman Munir, Bejo Slamet, & Arida Susilowati. (2021). Pengolahan Limbah Tanaman Mangrove Sebagai Bahan Pewarna Alami Pada Produk Ecoprint Di Desa Lubuk Kertang Kabupaten Langkat, Sumatera Utara.. Sarwahita, 18(01), 70–83. https://doi.org/10.21009/sarwahita.181.7
Rölfer, L., Celliers, L., Fernandes, M., Rivers, N., Snow, B., & Abson, D. J. (2024). Assessing collaboration , knowledge exchange , and stakeholder agency in coastal governance to enhance climate resilience. Regional Environmental Change, 24(1), 1–15. https://doi.org/10.1007/s10113-023-02163-7
Sardianou, E., Nikou, V., Evangelinos, K., & Nikolaou, I. (2024). What are the key dimensions that CE emphasizes on ? A systematic analysis of circular economy definitions. Environment Systems and Decisions, 44(3), 547–562. https://doi.org/10.1007/s10669-023-09956-5
Smol, M., Marcinek, P., & Duda, J. (2024). Circular Business Models ( CBMs ) in Environmental Management — Analysis of Definitions , Typologies and Methods of Creation in Organizations.
Syahputra, O. K. H., Nugroho, B., Kartodihardjo, H., & Santoso, N. (2018). Stakeholder Analysis in Community Based Mangrove Management : Case of F orest M anagement U nit in Region 3 of Aceh Province. 24(December). https://doi.org/10.7226/jtfm.24.3.152
Tambunan, H., Nuryawan, A., Iswanto, A. H., Risnasari, I., Basyuni, M., & Fatriasari, W. (2023). Briquettes Made of Branches Wood of Three Mangrove Species Bonded by Starch Adhesive.
The Impact of Anthropogenic Pollution on Tidal Water Quality in Mangrove Wetlands. Journal of Marine Science and Engineering, 11(12), 2374. https://doi.org/10.3390/jmse11122374
Van Bijsterveldt, C. E. J., van Wesenbeeck, B. K., Ramadhani, S., Raven, O. V., van Gool, F. E., Pribadi, R., & Bouma, T. J. (2021). Does plastic waste kill mangroves? A field experiment to assess the impact of macro plastics on mangrove growth, stress response and survival. Science of The Total Environment, 756, 143826. https://doi.org/10.1016/j.scitotenv.2020.143826
Wahyuni, E., Zulhafandi, Hendris, & Jarin. (2021). Detection Of Community Knowledge Level Of Economic, Ecological Benefits And Causes Of Damage To Mangrove Forest Ecosystems. IOP Conference Series: Earth and Environmental Science, 748(1), 012017. https://doi.org/10.1088/1755- 1315/748/1/012017
Wartman, M., Palacios, M. M., Nourice, B., Macreadie, P. I., Constance, A., Waryszak, P., & Duarte de Paula Costa, M. (2025). Assessing blue carbon in mangrove ecosystems of Seychelles. Journal of Environmental Management, 374, 123967. https://doi.org/10.1016/j.jenvman.2024.123967
Wulandari, A., Utoyo, B., & Caturiani, S. I. (2024). Women ’ s empowerment in coastal areas : waste management based on circular economy paradigm ( a case study on Pasaran Island , Bandar Lampung ). 3, 17–26.
Wyczarska-Kokot, J., & Dudziak, M. (2022). Reuse – Reduce – Recycle: water and wastewater management in swimming pool facilities. Desalination and Water Treatment, 275, 69–80. https://doi.org/10.5004/dwt.2022.28756
Xu, C., Xue, Z., Jiang, M., Lyu, X., Zou, Y., Gao, Y., Sun, X., Wang, D., & Li, R. (2024). Simulating potential impacts of climate change on the habitats and carbon benefits of mangroves in China. Global Ecology and Conservation, 54, e03048. https://doi.org/10.10
Batubara, R., Basyuni, M., Iswanto, A. H., Slamet, B., Susilowati, A., Elfiati, D., Ulfa, M., & Pebriansyah, R. (2021). Pelatihan Pembuatan Produk Kerajinan Berbahan Cabang Kayu Mangrove. ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat, 4(01), 12–16. https://doi.org/10.32509/am.v4i1.1319
Bryan-Brown, D. N., Connolly, R. M., Richards, D. R., Adame, F., Friess, D. A., & Brown, C. J. (2020).
Choudhary, B., Dhar, V., & Pawase, A. S. (2024). Blue carbon and the role of mangroves in carbon sequestration: Its mechanisms, estimation, human impacts and conservation strategies for economic incentives. Journal of Sea Research, 199, 102504. https://doi.org/10.1016/j.seares.2024.102504
Donaldson, T., & Preston, L. E. E. E. (1995). The Stakeholder Theory of the Corporation : Concepts , Evidence , and Implications. 20(1), 65–91.
Evans, L. S., Buchan, P. M., Fortnam, M., Honig, M., & Heaps, L. (2023). Putting coastal communities at the center of a sustainable blue economy : A review of risks , opportunities , and strategies. https://doi.org/10.3389/fpos.2022.1032204
Fernández Salazar, J. K., León, P. M. S., Reyes Reyes, C. A., Chuquitucto Cotrina, L. K., Arbulú Ballesteros, M. A., Ángeles Guzmán Valle, M. D. los, Arévalo Altamirano, J. G., & Zevallos Aquino, R. L. (2024). The Integration of Environmental Costs into Financial Statements: A Literature Review. Journal of Educational and Social Research, 14(5), 458. https://doi.org/10.36941/jesr-2024-0151
Forje, G. W., & Tchamba, M. N. (2022). Ecotourism governance and protected areas sustainability in Cameroon: The case of Campo Ma’an National Park. Current Research in Environmental Sustainability, 4. https://doi.org/10.1016/j.crsust.2022.100172
Freeman, R. E. E., & McVea, J. (2005). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal, March. https://doi.org/10.2139/ssrn.263511
Friant, M. C., Vermeulen, W. J. V, & Salomone, R. (2024). Transition to a Sustainable Circular Society : More than Just Resource Efficiency. Circular Economy and Sustainability, 4(1), 23–42. https://doi.org/10.1007/s43615-023-00272-3
Global trends in mangrove forest fragmentation. Scientific Reports, 10(1), 7117. https://doi.org/10.1038/s41598-020-63880-1
Gómez-sanabria, A., & Lindl, F. (2024). The crucial role of circular waste management systems in cutting waste leakage into aquatic environments. Nature Communications, 1–13. https://doi.org/10.1038/s41467-024-49555-9
Hendarto, T., & Budiyanto, D. (2022). The Circular Economy Strategy of Reusing Mangrove Waste in the Mangrove Nurseries. In International Journal of Innovative Science and Research Technology (Vol. 7). www.ijisrt.com
Howard, M., Yan, X., Mustafee, N., Charnley, F., Böhm, S., & Pascucci, S. (2022). Going beyond waste reduction: Exploring tools and methods for circular economy adoption in small-medium enterprises. Resources, Conservation and Recycling, 182, 106345. https://doi.org/10.1016/j.resconrec.2022.106345
Howitt, B. M., & Mcmanus, J. (2012). Stakeholder Management : An Instrument for Decision- making. 29–34
Implementing circular business models in linear economic systems: The case of a new venture addressing the embeddedness paradox. Journal of Cleaner Production, 496, 145073. https://doi.org/10.1016/j.jclepro.2025.145073
Kemiskinan. JMM (Jurnal Masyarakat Mandiri), 7(5), 4090. https://doi.org/10.31764/jmm.v7i5.16586
Khadim, N., & van Marrewijk, A. (2025). Circles of profit: A conceptual framework for economic and financial aspects in circular construction. Sustainable Production and Consumption, 55, 444–457. https://doi.org/10.1016/j.spc.2025.03.007
Khalid, F. M. (2023). Environmental Management Accounting Practices: A Review of the Literature.186–197. https://doi.org/10.15405/epfe.23081.16
Khan, W. R., Giani, M., Bevilacqua, S., Anees, S. A., Mehmood, K., Nazre, M., Bin Abdul Haddy, A. A., Bin Abang Median, A. N., Bujang, J. Bin, Mohamad-Ismail, F.-N., Mohamed, J., Samdin, Z., Abiri, R., Tuan-Ibrahim, T.-M., Mohammad, L.-S., Naji, H.-R., Akram, S., Abdul-Hamid, H., & Dube, T. (2025). Derivation of allometric equations and carbon content estimation in mangrove forests of Malaysia. Environmental and Sustainability Indicators, 26, 100618. https://doi.org/10.1016/j.indic.2025.100618
Khan, W. R., Nazre, M., Akram, S., Anees, S. A., Mehmood, K., Ibrahim, F. H., Edrus, S. S. O. Al, Latiff, A., Fitri, Z. A., Yaseen, M., Li, P., & Zhu, X. (2024). Assessing the Productivity of the Matang Mangrove Forest Reserve: Review of One of the Best-Managed Mangrove Forests. Forests, 15(5), 747. https://doi.org/10.3390/f15050747
Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
Lam, K.-L., Lam, Y.-H., Ng, A. Y.-S., So, K. K.-Y., Tam, N. F.-Y., Lee, F. W.-F., & Mo, W.-Y. (2023).
Leniwati, D., & Aisyah, A. N. (2021). Pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Asli Desa. Jurnal Akuntansi Terapan Indonesia, 4(2), 127–139. https://doi.org/10.18196/jati.v4i2.124
Magalhães, F. C., Bellei, P., Flores-Colen, I., & Costa, E. M. da. (2024). Blue Circular Economy—Reuse and Valorization of Bivalve Shells: The Case of Algarve, Portugal. 1–17.
Marangon, F., Spoto, M., & Visintin, F. (2008). An Environmental Accounting Model for a Natural Reserve (pp. 267–282). https://doi.org/10.1007/978-1-4020-8913-8_14
Maria van Erkelens, A., van Bommel, K., Quintelier, K. J. P., Thompson, N. A., & Verver, M. (2025).
Newton, A., & Elliott, M. (2016). A Typology of Stakeholders and Guidelines for Engagement in Transdisciplinary , Participatory Processes. 3(November), 1–13. https://doi.org/10.3389/fmars.2016.00230
Novrianda, H., Puspita, V., Safrianti, S., Hasibuan, I., & Sahar, A. (2023). Optimalisasi Peran Generasi Milenial Di Kampung Bahari Melalui Pengolahan Limbah Ikan Menjadi Pupuk Organik Cair Sebagai Upaya Penanggulangan
Nuryawan, A., Simatupang, J., Risnasari, I., Nur, T. Bin, Fatriasari, W., Basyuni, M., Tambunan, H., Utami, S. S., & Jeong, B. (2025). Physical, chemical, mechanical, and thermal properties of charcoal briquettes produced from mangrove branch wood. Frontiers in Materials, 12. https://doi.org/10.3389/fmats.2025.1611316
Oen, A. M. P., Bouma, G. M., Botelho, M., Pereira, P., Haeger-, M., Conides, A., Przedrzymirska, J., Isaksson, I., & Wolf, C. (2016). Stakeholder involvement for management of the coastal zone. November 2015. https://doi.org/10.1002/ieam.1783
Ogadimma, E. C., Raza, S. H., Shah, A. A., Khan, S., Riaz, S., Alkhowaiter, M., & Khan, S. U. (2025). Exploring the connection between sustainable behaviors—Recycle, reuse, and reduce—and digital media framing in climate change Youtube Vodcasts. Sustainable Futures, 10, 100937. https://doi.org/10.1016/j.sftr.2025.100937
Ogilvy, S., Burritt, R., Walsh, D., Obst, C., Meadows, P., Muradzikwa, P., & Eigenraam, M. (2018). Accounting for liabilities related to ecosystem degradation. Ecosystem Health and Sustainability, 4(11), 261–276. https://doi.org/10.1080/20964129.2018.1544837
Ounvichit, T., & Yoddumnern-attig, B. (2018). Kasetsart Journal of Social Sciences Community dialogs on the probabilities of community-based mangrove institution. Kasetsart Journal of Social Sciences, 39(3), 365–373. https://doi.org/10.1016/j.kjss.2018.07.001
Pafi, M., Flannery, W., & Murtagh, B. (2023). Picturing the coast : unravelling community perceptions of seascapes , Blue Growth and coastal change. Maritime Studies, 22(3), 1–13. https://doi.org/10.1007/s40152-023-00315-3
Radja, C. H., Toruan, L. N. L., & Kangkan, A. L. (2023). Variabel Kondisi Lingkungan pada Ekosistem Mangrove di Kota Kupang. Jurnal Vokasi Ilmu-Ilmu Perikanan (JVIP), 4(1), 19. https://doi.org/10.35726/jvip.v4i1.1740
Rafsanjani Fajrin, E., Damar, A., & Taryono. (2024). Marine Debris Pollution and Its Impact on the Mangrove Ecosystem (Case Study: Karimunjawa Island and Kemujan Island, Indonesia). Jurnal Pengelolaan Sumberdaya Alam Dan Lingkungan, 14(3), 516–524. https://doi.org/10.29244/jpsl.14.3.516
Rahima, G., & Fathma, S. S. (2025). Strategy For Implementing Circular Economy In Waste Management In The Coastal Area Of Lhoknga District , Aceh Besar Regency Introduction Waste management remains a complex environmental issue in many regions of Indonesia , including coastal areas . High l. 3(2), 120–130. https://doi.org/10.22373/ijes.v3i2.8764
Rashid, A. (2023). How circular is the linear economy ? 208(July), 1–8.
Reed, M. S. (2008). Stakeholder participation for environmental management : A literature review. 1. https://doi.org/10.1016/j.biocon.2008.07.014
Rehatta, G., Wairisal, P. L., Louhenapessy, W. G. M., & Tuaputty, H. (2025). Edukasi Ekonomi Biru untuk Komunitas Pesisir : Strategi Peningkatan Nilai Tambah Produk Laut Berbasis Ekonomi Sirkular. 3, 217–226. https://doi.org/https://doi.org/10.30598/arumbai.vol3.iss2.pp217-226
Risnasari, I. R., Deni Elfiati, Arif Nuryawan, Harisyah Manurung, Mohammad Basyuni, Apri Heri Iswanto, Erman Munir, Bejo Slamet, & Arida Susilowati. (2021). Pengolahan Limbah Tanaman Mangrove Sebagai Bahan Pewarna Alami Pada Produk Ecoprint Di Desa Lubuk Kertang Kabupaten Langkat, Sumatera Utara.. Sarwahita, 18(01), 70–83. https://doi.org/10.21009/sarwahita.181.7
Rölfer, L., Celliers, L., Fernandes, M., Rivers, N., Snow, B., & Abson, D. J. (2024). Assessing collaboration , knowledge exchange , and stakeholder agency in coastal governance to enhance climate resilience. Regional Environmental Change, 24(1), 1–15. https://doi.org/10.1007/s10113-023-02163-7
Sardianou, E., Nikou, V., Evangelinos, K., & Nikolaou, I. (2024). What are the key dimensions that CE emphasizes on ? A systematic analysis of circular economy definitions. Environment Systems and Decisions, 44(3), 547–562. https://doi.org/10.1007/s10669-023-09956-5
Smol, M., Marcinek, P., & Duda, J. (2024). Circular Business Models ( CBMs ) in Environmental Management — Analysis of Definitions , Typologies and Methods of Creation in Organizations.
Syahputra, O. K. H., Nugroho, B., Kartodihardjo, H., & Santoso, N. (2018). Stakeholder Analysis in Community Based Mangrove Management : Case of F orest M anagement U nit in Region 3 of Aceh Province. 24(December). https://doi.org/10.7226/jtfm.24.3.152
Tambunan, H., Nuryawan, A., Iswanto, A. H., Risnasari, I., Basyuni, M., & Fatriasari, W. (2023). Briquettes Made of Branches Wood of Three Mangrove Species Bonded by Starch Adhesive.
The Impact of Anthropogenic Pollution on Tidal Water Quality in Mangrove Wetlands. Journal of Marine Science and Engineering, 11(12), 2374. https://doi.org/10.3390/jmse11122374
Van Bijsterveldt, C. E. J., van Wesenbeeck, B. K., Ramadhani, S., Raven, O. V., van Gool, F. E., Pribadi, R., & Bouma, T. J. (2021). Does plastic waste kill mangroves? A field experiment to assess the impact of macro plastics on mangrove growth, stress response and survival. Science of The Total Environment, 756, 143826. https://doi.org/10.1016/j.scitotenv.2020.143826
Wahyuni, E., Zulhafandi, Hendris, & Jarin. (2021). Detection Of Community Knowledge Level Of Economic, Ecological Benefits And Causes Of Damage To Mangrove Forest Ecosystems. IOP Conference Series: Earth and Environmental Science, 748(1), 012017. https://doi.org/10.1088/1755- 1315/748/1/012017
Wartman, M., Palacios, M. M., Nourice, B., Macreadie, P. I., Constance, A., Waryszak, P., & Duarte de Paula Costa, M. (2025). Assessing blue carbon in mangrove ecosystems of Seychelles. Journal of Environmental Management, 374, 123967. https://doi.org/10.1016/j.jenvman.2024.123967
Wulandari, A., Utoyo, B., & Caturiani, S. I. (2024). Women ’ s empowerment in coastal areas : waste management based on circular economy paradigm ( a case study on Pasaran Island , Bandar Lampung ). 3, 17–26.
Wyczarska-Kokot, J., & Dudziak, M. (2022). Reuse – Reduce – Recycle: water and wastewater management in swimming pool facilities. Desalination and Water Treatment, 275, 69–80. https://doi.org/10.5004/dwt.2022.28756
Xu, C., Xue, Z., Jiang, M., Lyu, X., Zou, Y., Gao, Y., Sun, X., Wang, D., & Li, R. (2024). Simulating potential impacts of climate change on the habitats and carbon benefits of mangroves in China. Global Ecology and Conservation, 54, e03048. https://doi.org/10.10
Published
2026-07-12
How to Cite
Mahdalena, M., Bokiu, Z., & Lukum, A. (2026). Model Akuntansi Lingkungan untuk Masyarakat Pesisir: Studi Pengelolaan Limbah Organik Mangrove dengan Pendekatan Ekonomi Sirkular di Gorontalo. Jambura Accounting Review, 7(1), 473 - 487. https://doi.org/10.37479/jar.v7i1.324
Section
Articles
Copyright (c) 2026 Mahdalena Mahdalena, Zulkifli Bokiu, Amir Lukum
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
