ENVIRONMENTAL COST MANAGEMENT AND CLIMATE CHANGE INVESTMENT FOR SUSTAINABLE PRODUCTION, SOCIAL RESILIENCE, AND COMMUNITY WELL-BEING
DOI:
https://doi.org/10.36526/sosioedukasi.v15i3.9546Keywords:
Climate Change Investment, Community Well-Being, Environmental Cost Management, Social Resilience, Sustainable ProductionAbstract
Environmental cost management and climate change investment are increasingly important for strengthening sustainable production, organizational resilience, and community well-being amid environmental and disaster-related risks. This study aims to examine how environmental cost management and climate change investment support sustainable production, social resilience, and community well-being at PT XYZ Regional Office of East Java. A qualitative case study approach was employed involving six purposively selected informants from warehouse operations, production, and finance functions. Data were collected through semi-structured in-depth interviews and analysis of internal company documents covering the 2020–2025 period and analyzed thematically through coding, triangulation, document analysis, and iterative interpretation. The findings indicate that environmental cost management encompasses prevention, detection, internal failure, and external failure costs, with greater emphasis on preventive and detection activities to minimize product deterioration and production disruptions. Climate change investment, particularly earthquake-resistant warehouse infrastructure and environmental control systems, supports production continuity, protects rice stocks, and reduces vulnerability to environmental and disaster-related risks. The findings also suggest that resilient infrastructure contributes to worker safety, food-supply continuity, organizational preparedness, and social resilience. However, environmental cost recording remains only partially integrated into formal accounting systems. The study implies that integrating environmental cost management with climate change investment can strengthen sustainable production, risk reduction, and food-security continuity.
References
Alani, O., & Omotayo, O. (2023). Green Cost Accounting, Environmental Economics and Auditing Concepts: Efficient and Effective Utilisation of Natural Resources via Corporate Sustainability and Responsibility Approach. Journal of Accounting and Financial Management, 9(5), 104–119. https://doi.org/10.56201/jafm.v9.no5.2023.pg104.119
Connor, M. (2023). Environmental, Social, and Economic Challenges in Lowland Rice Production. CGIAR. https://cgspace.cgiar.org/bitstreams/5aa96af8-beb9-44a0-b641-ec8d7c68e9f9/download
Danial, A. (2024). Environmental Cost Analysis. JurnalKu. https://jurnalku.org/index.php/jurnalku/article/download/1546/1113
Danial, A., Surbakti, L. P., & Biswan, A. T. (2025). Environmental Cost Analysis to Determine the Effectiveness and Efficiency of Environmental Activity Control. Jurnalku.
Huang, M. (2022). Research on the Eco-Efficiency of Rice Production. International Journal of Environmental Research and Public Health, 19(14), 8645. https://www.mdpi.com/1660-4601/19/14/8645
Hultgren, A. (2025). Impacts of Climate Change on Global Agriculture Accounting for Adaptation. Nature. https://www.nature.com/articles/s41586-025-09085-w
Kahfi, M. A. H., & Syamsuddin, S. (2025). Pengaruh Triple Bottom Line dan Environmental Accounting terhadap Corporate Social Responsibility. Media Bina Ilmiah. https://doi.org/10.33578/mbi.v17i7.300
Knight, L., Tate, W., Carnovale, S., Di Mauro, C., Bals, L., Caniato, F., Gualandris, J., Johnsen, T., Matopoulos, A., Meehan, J., Miemczyk, J., Patrucco, A. S., Schoenherr, T., Selviaridis, K., Touboulic, A., & Wagner, S. M. (2022). Future business and the role of purchasing and supply management: Opportunities for ‘business-not-as-usual’ PSM research. Journal of Purchasing and Supply Management, 28(1). https://doi.org/10.1016/j.pursup.2022.100753
Le, V. (2025). Global Supply Chain Disruptions and Resilience: Strategies for Risk Management.
Lumbangaol, S. F., & Samran. (2024). Implementation of Drug Logistics Management in The Pharmacy Installation of Surya Insani Hospital Pasir Pangaraian Rokan Hulu Regency. JURNAL FARMASIMED (JFM), 7(1), 103–110. https://doi.org/10.35451/jfm.v7i1.2256
Mandhaputri, H. A., Aribowo, & Riasih, T. (2023). PENGEMBANGAN EKONOMI LOKAL SEBAGAI STRATEGI PEMBERDAYAANMASYARAKATDIDESAKARAMATWANGI (StudiKasusdiKawasanPengembangan Kentang, Kecamatan Cisurupan, Kabupaten Garut). LINDAYASOS: Jurnal Ilmiah Perlindungan Dan Pemberdayaan Sosial, 5(2), 115–134.
Mustika, I., Oktavendi, T. W., & Affan, M. W. (2023). Environmental Cost Accounting Practices in Waste Management. Journal of Multiperspectives on Accounting Literature, 1(1), 8–20. https://doi.org/10.22219/jameela.v1i1.27921
Natalie, H. C., Bangsawan, S., & Husna, N. (2024). Driving Sustainable Business Performance: The Impact of Green Innovation on Food & Beverage SMEs in Bandar Lampung City. International Journal of Business and Applied Economics, 3(3), 371–384. https://doi.org/10.55927/ijbae.v3i3.9187
Nath, B., Chen, G., O’Sullivan, C. M., & Zare, D. (2024). Research and Technologies to Reduce Grain Postharvest Losses: A Review. Foods, 13(12), 1–26. https://doi.org/10.3390/foods13121875
Poetelea, D. P., Mosnegutu, E., Tomozei, C., Nedeff, F., Barsan, N., Panainte-Lehadus, M., Mirila, D. C., & Przydatek, G. (2025). Environmental Monitoring and Quality Dynamics of Wheat During One Year of Natural Storage. Processes, 13(8), 1–18. https://doi.org/10.3390/pr13082549
Rahman Ramadhan, A., Rosyalqin Azri, S., & Rasyid Ridha, M. (2023). Strategies and Innovations in the Management of ZISWAF Funds through Digital Platforms for Sustainable Community Development. Proceeding of International Conference on Islamic Philanthropy, 1(1), 81–91. https://doi.org/https://doi.org/10.24090/icip.v1i1.305
Rany, A. P., Farhani, S. A., Nurina, V. R., & Pimada, L. M. (2020). TANTANGAN INDONESIA DALAM MEWUJUDKAN PERTUMBUHAN EKONOMI YANG KUAT DAN PEMBANGUNAN EKONOMI BERKELANJUTAN MELALUI INDONESIA GREEN GROWTH PROGRAM OLEH BAPPENAS. JIEP, 20(1), 63–73.
Sahamony, N. F., Terttiaavini, & Rianto, H. (2024). Analisis Perbandingan Kinerja Model Machine Learning untuk Memprediksi Risiko Stunting pada Pertumbuhan Anak. MALCOM: Indonesian Journal of Machine Learning and Computer Science, 4(2), 413–422. https://doi.org/10.57152/malcom.v4i2.1210
Saleh, S. M., Yenti, E., & Amor, A. (2023). Green Accounting Analysis in Public and Private Hospitals. Akuntansi Dan Manajemen, 18(2), 17–28. https://doi.org/10.30630/jam.v18i2.216
Smith, H. K. (2024). Supply Chain Risk Management and Resilience.
Supriatna, A., Sunarsi, D., & Permatasari, R. I. (2025). Buku Ajar Metode Penelitian Kualitatif. —.
Tchintcharauli-Harrison, M. B., Santelmann, M. V, Greydanus, H., Shehab, O., & Wright, M. (2022). Role of Neighborhood Design in Reducing Impacts of Development and Climate Change, West Sherwood, OR. Frontiers in Water, 3. https://doi.org/10.3389/frwa.2021.757420
Technology, N. I. of S. and, & Agency, F. E. M. (2021). NIST-FEMA Special Publication FEMA P-2090 / NIST SP-1254: Recommended Options for Improving the Built Environment for Post-Earthquake Reoccupancy and Functional Recovery Time. NIST and FEMA.
Umar, M., & Wilson, M. J. (2023). Inherent and Adaptive Resilience of Logistics Operations in Food Supply Chains. Journal of Business Logistics.
Zainab, A., & Burhany, D. I. (2020). Biaya Lingkungan, Kinerja Lingkungan dan Kinerja Keuangan BT - The 11th Industrial Research Workshop and National Seminar. 992–998.
Zhang, M. (2024). Economic and Environmental Effects of Farmers’ Green Production. Land, 13(10), 1668. https://www.mdpi.com/2073-445X/13/10/1668





.png)














