STUDI NETNOGRAFI: KESESUAIAN PELAPORAN AKUNTANSI LINGKUNGAN PT. HALMAHERA PERSADA LYGEND PADA RESPONS PENGGUNA YOUTUBE DAN INSTAGRAM

This study aims to understand the suitability between PT Halmahera Persada
Lygend (HPAL) environmental accounting reporting and the reality in the field
based on public responses on the YouTube platform
(https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram
(https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As
part of Harita Nickel, HPAL is committed to operational sustainability by
prioritizing environmental responsibility, which includes mangrove
conservation, coral reef rehabilitation, environmentally friendly smelter
construction, and community empowerment on Obi Island. Using a
netnography approach, this study analyzes user responses and comments on
both platforms related to HPAL's published sustainability reports and the
application of environmentally friendly principles. The 2024 Merdeka Awards
won by Harita Nickel also strengthens the positive perception of the company
in terms of social and environmental responsibility. Based on data during the
research period from September 14 to November 11, 2024, HPAL received 5,497
likes and 368 positive comments on YouTube and 1,581 likes and 52 positive
comments on Instagram, indicating that HPAL's implementation of
environmental accounting has been in line with public perception and
emphasizes the importance of synergy between industrial operations and social
and environmental sustainability.