Article Sidebar

Submitted
November 14, 2025
Accepted
January 20, 2026
Published
December 19, 2025
Download
pdf
Statistic
Read Counter : 11 Download : 10

Main Article Content

Abstract

Method - Utilizes a qualitative approach with secondary data analysis from financial records, NGO reports, and regional socio-economic indicators.
Key Findings - The project exhibited financial transparency, but gaps in report consolidation, income tracking, and variance analysis were identified. Social benefits, such as improved income and community resilience, were observed, though not monetarily quantified. Environmental metrics, including ecosystem service valuation and sustainability indicators, were absent.
Theoretical and Policy Implications - Highlights the need for structured accounting practices, including SROI and cost-benefit analysis, to enhance sustainability, transparency, and stakeholder engagement in local environmental projects.
Research Novelty – This study provides a new perspective on how environmental accounting can integrate financial, social, and ecological evaluations in peatland restoration projects at the village level, while emphasizing its crucial role in supporting sustainable ecosystem management.

Article Details

License

Copyright (c) 2026 Fifitri Ali

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

    1. Authors hold the copyright in any process, procedure, or article described in the work and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

    2. Authors retain publishing rights to re-use all or portion of the work in different work but can not granting third-party requests for reprinting and republishing the work.

    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) as it can lead to productive exchanges, as well as earlier and greater citation of published work.

References

  1. Arwida, S. D., & Purnomo, H. (2022). Community-based forest landscape restoration in Indonesia: Challenges and opportunities. Journal of Forestry Policy and Economics, 10(1), 35–49.
  2. Badan Pusat Statistik. (2016). Social Accounting Matrix Indonesia 2016. BPS Indonesia.
  3. Di Sacco, A., Hardwick, K. A., Blakesley, D., Brancalion, P. H. S., Breman, E., Rebola, L. C., & Smith, P. (2021). Ten golden rules for reforestation to optimize carbon sequestration, biodiversity recovery and livelihood benefits. Global Change Biology, 27(7), 1328–1348. https://doi.org/10.1111/gcb.15498
  4. Gamarra, B., Jones, M., & Silva, R. (2021). Integrating environmental accounting into restoration project evaluation: A global review. Ecological Economics, 188, 107134. https://doi.org/10.1016/j.ecolecon.2021.107134
  5. Kirsan, A. S., Arisa, N. N., & Putra, A. H. D. (2022). Perancangan Sistem Informasi Manajemen Badan Amal Menggunakan Metode Waterfall. Jurnal Ilmiah Teknik Informatika, 16(1), 63–77.
  6. Mulyani, M., Dewi, S., & Ekayani, M. (2022). Challenges in integrating ecosystem services into village-level development planning in Indonesia. Sustainability, 14(7), 3891. https://doi.org/10.3390/su14073891
  7. Putra, D. A., & Kusumastuti, R. D. (2023). Evaluasi program restorasi gambut berbasis masyarakat di Provinsi Riau. Jurnal Kebijakan Lingkungan Indonesia, 12(1), 45–60.
  8. Rahman, M., Santoso, A. B., & Arifin, B. (2025). Local government capacity and peatland restoration in Indonesia: A case study of Riau. Journal of Environmental Policy Studies, 15(2), 100–118.
  9. Salahuddin, M., Syamsu, J. A., & Harahap, F. (2021). The socioeconomic impacts of peatland fires on local communities in Riau, Indonesia. Jurnal Ekonomi Dan Lingkungan, 25(1), 55–70.
  10. Schaltegger, S, & Burritt, R. (2018). Contemporary Environmental Accounting: Issues, Concepts and Practice (2nd ed.). Routledge.
  11. Schaltegger, Stefan, & Burritt, R. L. (2018). Contemporary Environmental Accounting: Issues, Concepts and Practice. Routledge.
  12. Setiawan, A., & Hartono, D. (2023). Measuring social benefits of peatland restoration: A case from Sumatra, Indonesia. Environmental Economics and Policy Studies, 25(1), 75–93. https://doi.org/10.1007/s10018-023-00348-7
  13. Setyawan, R., & Permatasari, A. (2023). Evaluating peatland restoration programs through community perspectives in Sumatra. Journal of Sustainable Forestry, 42(4), 380–400.
  14. Sudirman, S., Ardiansyah, M., & Nugraha, M. I. (2023). Enhancing community-based peatland restoration through participatory monitoring and accounting frameworks. Jurnal Ilmu Lingkungan, 21(3), 221–234.
  15. Suryadiputra, N., Lubis, I. R., & Wibowo, A. (2020). Peatland restoration strategy in Indonesia: Achievements and remaining gaps. Wetlands International Report Series, 10, 1–28.
  16. Syafitri, D., Ramdani, R., & Irawan, B. (2022). Evaluasi efektivitas restorasi lahan gambut: Studi kasus dari Kalimantan dan Sumatra. Jurnal Hutan Tropis, 30(2), 180–192.
  17. UNEP. (2022). State of Finance for Nature 2022: Time to act. https://www.unep.org/resources/state-finance-nature-2022
  18. Waltham, N. J., Elliott, M., Lee, S. Y., Lovelock, C. E., Duarte, C. M., Buelow, C., & Sheaves, M. (2020). UN Decade on Ecosystem Restoration 2021–2030—What chance for success in restoring coastal ecosystems? Frontiers in Marine Science, 7, 71. https://doi.org/10.3389/fmars.2020.00071
  19. Wardhana, R., & Suwarno, E. (2022). Government initiatives for peatland restoration in Indonesia: A policy review. Indonesian Journal of Environmental Governance, 4(1), 25–39.
  20. Wijayanti, R., Santosa, D. A., & Nugroho, A. (2021). Community participation in forest and land restoration programs: A case study in Central Kalimantan. Jurnal Sains & Teknologi Lingkungan, 13(2), 89–98.
  21. Wulandari, C, & Inoue, M. (2018). The importance of social learning for community-based forest management in Indonesia: A case of the ‘Hutan Desa’ scheme in Lampung Province. Small-Scale Forestry, 17, 361–376. https://doi.org/10.1007/s11842-018-9392-7
  22. Wulandari, Candra, & Inoue, M. (2018). The Importance of Social Learning for the Development of Community Based Forest Management in Indonesia: The Case of Community Forestry in Lampung Province. Forest Policy and Economics, 96, 70–79. https://doi.org/10.1016/j.forpol.2018.08.007