ANALISIS IMPLEMENTASI GREEN MINING BAGI KEBERLANJUTAN PERUSAHAAN BERDASARKAN PERSPEKTIF EKONOMI, LINGKUNGAN, DAN SOSIAL (STUDI KASUS PADA CV GULA PASIR DAN CV ANUGERAH ALAM SEMERU)

ABSTRACT

The study aims to analyze the sustainability of mining companies in Lumajang based on economic, environmental and social aspects. With method qualitative and approach design case study in one company. Data collection was carried out through interviews with 10 key informants, namely mining managers, employees, the community and experts. They selected based on the consideration that the informant has knowledge in the mining field and is directly involved with the research theme. The validity of the data uses triangulation techniques and is analyzed in depth.The results of the study found that in the economic aspect there was an increase in company profits and also the welfare of the surrounding community. In the environmental aspect, environmental costs have been incurred by the company but all environmental costs cannot prevent environmental damage. In the social aspect, the company only provide funds in the form of donations to fund all community activities.The contribution to this research can be used for the development of environmental and social accounting that not only focuses on the economic field but also environmental and social in accordance with Green Accounting. In addition, the results obtained from this study are expected to be used by mining companies to realize a mining-friendly environment (green mining) for the sustainability of the company and the welfare of the community in the mining environment.