Implementasi Green Business pada Lahan Bekas Tambang Batubara: Studi Kasus PT. Bukit Asam Tbk

Muhamad Burhanudin; Januar Eko Prasetio; Kusharyanti Kusharyanti

doi:10.55606/jaemb.v6i1.8674

Authors

Muhamad Burhanudin Universitas Pembangunan Nasional "Veteran" Yogyakarta
Januar Eko Prasetio Universitas Pembangunan Nasional “Veteran” Yogyakarta
Kusharyanti Kusharyanti Universitas Pembangunan Nasional “Veteran” Yogyakarta

DOI:

https://doi.org/10.55606/jaemb.v6i1.8674

Keywords:

Green Business, Post Mining Reclamation, Environmental Accounting, Durian Agribusiness, Sustainability Reporting

Abstract

This study analyzes the implementation of green business principles through productive reclamation on post-coal mining land managed by PT Bukit Asam Tbk in Muara Enim, South Sumatra. A qualitative descriptive case study approach was applied using observation, documentation, and in-depth interviews, with analysis based on the Triple Bottom Line [8] and Full Cost Accounting [11] frameworks. The results show that the development of a 1.6-hectare durian plantation successfully integrates ecological recovery with social and economic value creation. Environmentally, the project improved soil quality, enhanced biodiversity, and contributed approximately 1.92 tons of carbon sequestration per year. Socially, it generated local employment and increased community income. Economically, the project proved feasible with an NPV of IDR 1.39 billion, an IRR of 26.4%, a BCR of 2.21, and a Payback Period of 6.2 years. The application of Full Cost Accounting and GRI-based sustainability reporting enhanced corporate transparency and accountability.

References

[1] Braungart, M., & McDonough, W. (2002). Cradle to cradle: Remaking the way we make things. New York: North Point Press..

[2] Creswell, J. W., & Miller, D. L. (2000). Determining validity in qualitative inquiry. Theory into Practice, 39(3), 124–130. https://doi.org/10.1207/s15430421tip3903_2

[3] Crowther, D. (2000). Corporate social Reporting: Genuine action or window dressing? Journal of Business Ethics, 27(1–2), 121–132. https://doi.org/10.1023/A:1006404302196.

[4] Daly, H. E., & Farley, J. (2011). Ecological economics: Principles and applications (2nd ed.). Washington, DC: Island Press.

[5] Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852.

[6] Denzin, N. K. (1978). The research act: A theoretical introduction to sociological methods (2nd ed.). McGraw-Hill.

[7] Direktorat Jenderal Mineral dan Batubara. (2020). Panduan reklamasi lahan bekas tambang. Kementerian ESDM Republik In-donesia

[8] Elkington, J. (1997). Cannibals with forks: The Triple Bottom Line of 21st century business. Oxford: Capstone Publishing.

[9] Festin, E. S., Tigabu, M., Chileshe, M. N., Syampungani, S., & Odén, P. C. (2019). Progresses in restoration of post-mining landscape in Africa. Journal of Forestry Research. (Menjelaskan transisi reklamasi ke restorasi produktif)

[10] Gittinger, J. P. (1986). Analisis ekonomi proyek-proyek pertanian (Terj. R. Sadono). UI Press.

[11] Gray, R., Owen, D., & Adams, C. (2001). Accounting for the environment (2nd ed.). Sage Publications.

[12] Gray, R. H., Owen, D. L., & Maunders, K. T. (1987). Corporate social Reporting: Accounting and accountability. Prentice Hall.

[13] Gunawan Wibisono. (2011). CSR: Corporate Social Responsibility, membedah konsep dan aplikasi. Fascho Publishing.

[14] Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986–1014. https://doi.org/10.5465/amr.1995.9512280033

[15] Ikhsan, A. (2008). Akuntansi lingkungan dan implementasinya di Indonesia. Graha Ilmu.

[16] Joyce, A., & Paquin, R. L. (2016). The triple layered business model canvas: A tool to design more sustainable business models. Journal of Cleaner Production, 135, 1474–1486. https://doi.org/10.1016/j.jclepro.2016.06.067

[17] Kasmir, & Jakfar. (2008). Studi kelayakan bisnis. Kencana.

[18] Kaźmierczak, U., Glapa, W., & Strzałkowski, P. (2021). Direction of reclamation and social expectations. Natural Resources Re-search. (Fokus pada pemanfaatan lahan untuk kebutuhan ekonomi dan sosial masyarakat).

[19] Kementerian Energi dan Sumber Daya Mineral (ESDM). (2020). Pedoman umum reklamasi dan pascatambang. Direktorat Jenderal Mineral dan Batubara.

[20] Makower, J. (2009). Strategies for the green economy: Opportunities and challenges in the new world of business. McGraw-Hill

[21] Moridu, I., & Adista, Y. (2019). Analisis kelayakan finansial usaha perkebunan. Jurnal Manajemen Agribisnis, 7(1), 14–24.

[22] Ottman, J. A. (2011). The new rules of green marketing: Strategies, tools, and inspiration for sustainable branding. Greenleaf Publishing.

[23] Patton, M. Q. (1999). Enhancing the quality and credibility of qualitative analysis. Health Services Research, 34(5 Pt 2), 1189–1208.

[24] Pramanik, A. K., Shil, N. C., & Das, B. (2007). Environmental accounting and Reporting. Deep and Deep Publications.

[25] Puspitasari, D., & Pramudena, E. (2023). Community-based recovery in mining areas. Jurnal Pembangunan Berkelanjutan, 11(2), 115–130.

[26] Sari, R. (2016). Reklamasi lahan pascatambang untuk keberlanjutan lingkungan. Jurnal Lingkungan, 4(2), 122–135. Setiawan, T. (2018). Good mining practice dan tanggung jawab sosial lingkungan. Jurnal Sosial Ekonomi Pertambangan, 9(1), 32–40.

[27] Sitorus, S. R. P. (2015). Reklamasi dan revegetasi lahan bekas tambang. IPB Press.

[28] Suliyanto. (2010). Studi kelayakan bisnis: Panduan praktis menilai bisnis dari aspek pasar, teknik, dan keuangan. Andi.

[29] Sutrisno, A., Wulandari, R., & Hakim, L. (2021). Persepsi masyarakat terhadap program reklamasi pascatambang. Jurnal Pemberdayaan Masyarakat, 5(2), 44–58.

[30] Turner, R. K., & Pearce, D. W. (1991). Economics of natural resources and the environment. Johns Hopkins University Press

[31] Tayebi-Khorami, M., Edraki, M., Corder, G., & Golev, A. (2019). Re-Thinking Mining Waste through an Integrative Approach Led by Circular Economy Aspirations. Minerals. (Membahas konsep Green Mining dan transformasi nilai sisa tambang).

[32] UNDP. (2020). Human development report 2020: The next frontier—Human development and the Anthropocene. United Nations Development Programme.

[33] UNEP. (2019). Green business and Biodiversity: Emerging best practices. United Nations Environment Programme.

[34] Wackernagel, M., & Rees, W. (1996). Our ecological footprint: Reducing human impact on the earth. New Society Publishers.

[35] Yakhou, M., & Dorweiler, V. P. (2004). Environmental accounting: An essential component of business strategy. Business Strategy and the Environment, 13(2), 65–77. https://doi.org/10.1002/bse.396

[36] PT Bukit Asam Tbk, Sustainability Report 2024. Jakarta: PTBA, 2024.