HAS THE CIMAHI CITY GOVERNMENT IMPLEMENTED GREEN ACCOUNTING

This study aims to analyze the implementation of green accounting in the Cimahi City Government. The background of this research is the global environmental crisis, including waste accumulation, which requires solutions from the public sector. Using a mixed method, research data was collected through observation, in depth interviews, and documentation. Data analysis was carried out in several stages, namely data reduction, data presentation, and conclusion drawing. The results of this study indicate that the implementation of green accounting in the Cimahi City Government has begun, but it is still limited and not yet optimal. The Cimahi City Environment Agency has categorized environmental costs into several types, such as waste management, maintenance of green open spaces, and pollution prevention.However, the management and reporting systems are still administrative in nature and do not fully refer to the environmental cost accounting framework. This study also found that environmental management in Cimahi City is not yet comprehensive and optimal, due to limited funds in the regional budget, low public awareness, and weak enforcement of environmental laws.