ANALISIS BIAYA DAN INVESTASI LINGKUNGAN BERBASIS CLIMATE CHANGE UNTUK MEMINIMALISIR KERUSAKAN HASIL PRODUKSI

This study explores the phenomenon of implementing green accounting in the context of climate change adaptation, focusing on its contribution to sustainable food security. The main objective is to analyze how the application of green accounting practices at PT. XYZ Regional Office of East Java can support environmentally friendly investment decision-making and strengthen resilience in the national food supply chain. The research employs a qualitative method with a case study approach, emphasizing in-depth understanding rather than numerical measurement. Data were obtained through interviews with key informants, document analysis, and observation of financial and operational practices related to environmental costs and risk management. The sample consists of managers, staff responsible for financial reporting, and stakeholders engaged in environmental accountability. Findings reveal that although green accounting principles are acknowledged, their implementation is still partial, with challenges including limited human resource capacity, lack of standardized valuation for environmental costs, and low transparency in environmental reporting. However, the adoption of anti-earthquake warehouse infrastructure demonstrates a significant preventive measure, reducing potential post-harvest losses and enhancing food security resilience. This research highlights the need for capacity building, regulatory reinforcement, and integrated green accounting systems to optimize sustainable food security strategies.