WATER ACCOUNTING ACCOUNTABILITY IN INDONESIA MINNING INTENSIVE AREAS: AN EXPLORATION

Abstract

The focus of this paper is water accountability and accounting by mining companies in mining
intensive areas of Indonesia, i.e. Sumatra, Bali, Kupang and Java. The areas studied exclude
Kalimantan as the region has numerous groundwater deposits while the urgency of this study is
related to water deposits. The disclosure practices of the mining companies in the areas in regard
to water accountability along with further evaluations on the areas of water accounting in
companies that consistently disclose their water accounting online offer initial insights on water
accountability and accounting practices in Indonesia. These insights serve as motivations for
mining companies in Indonesia to practice regular water accounting online and better
accountability for preventing further water poverty in the areas, an aspect that Indonesia focuses
in delivering Sustainable Development Goals (SDGs).