NETNOGRAPHY STUDY: SUITABILITY OF ENVIRONMENTAL
ACCOUNTING REPORTING OF PT. HALMAHERA PERSADA
LYGEND ON YOUTUBE AND INSTAGRAM USER RESPONSES
Volume: 5
Number: 6
Page: 1495 - 1509
Article History:
Received: 2024-09-10
Revised: 2024-10-12
Accepted: 2024-11-15

Humaira MULIADY1, Jurana JURANA2
1,2Tadulako University, Indonesia
Corresponding author: Jurana
E-mail: jurananurdin@gmail.com
Abstract:
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.
Keywords: Netnography, Environmental Accounting, PT Persada Halmahera
Lygend, YouTube, User Response

INTRODUCTION
In recent years, attention to environmental accounting has increased along with the increasing
demands of the community and other stakeholders for companies to be transparent in managing
environmental impacts. One sector that has received the spotlight is the mining industry, including
nickel mining (Asdan et al., 2023). Nickel is an important commodity in various industrial sectors,
especially in the production of electric vehicle batteries, which contribute to reducing carbon
emissions (Nuraeni 2018). However, the nickel mining process often has negative impacts on the
environment, such as ecosystem damage, water pollution, and land degradation, which are of
concern to the community and environmental organizations.
PT. Persada Halmahera Lygend, one of the nickel mining companies in the Halmahera region,
has been faced with demands to be more transparent in reporting their environmental impacts
(Kramawijaya 2017). Environmental accounting plays an important role in this, where companies
are expected to report their activities related to environmental management, negative impact
mitigation efforts, and social responsibility programs that are carried out (Friendly and Anita, 2022).
However, how the community receives this reporting is an interesting issue to be studied further.
Along with the development of digital technology, social media, such as YouTube, has become a
platform for the public to voice their opinions on various issues, including the environmental
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impacts of mining operations (Abdullah et al. 2019). Communities in the Halmahera region and
environmental activists use YouTube to criticize mining companies' environmental policies, share
personal experiences, and disseminate information related to the impacts of nickel mining on the
local environment (Febrida and Oktavianti 2020)
Netnography studies provide an appropriate approach to understanding the public response
to PT. Halmahera Persada Lygend's environmental accounting reporting through platforms such as
YouTube and Instagram (Sandi and Febriana, 2023). Netnography, which utilizes data collected
from social interactions in cyberspace, allows researchers to capture sentiments, perceptions, and
narratives that develop in online communities related to the company's environmental accounting
practices (Swandewi et al., 2024).
This study aims to assess the suitability of PT. Persada Halmahera Lygend's environmental
accounting reports with public expectations and analyzes how the public responds to the reporting
through social media (M. A. Putri and 2024). Thus, this study will provide new insights into the
interaction between environmental accounting reporting and public opinion in the digital era and
identify gaps that need to be improved in the company's environmental reporting practices (Safitri
et al., 2022).
The reason I chose this topic is that PT Halmahera Persada Lygend is the first company in
Indonesia to produce raw materials for electric vehicle batteries, so it plays an important role as a
pioneer in supporting the development of the national battery industry, especially High-Pressure
Acid Leaching (HPAL) technology, making it a relevant example to assess the suitability between
the company's environmental accounting reporting and public perception of the resulting
environmental impact.
Environmental Accounting in the Mining Industry. Environmental accounting is a branch of
accounting that specifically records and reports the impact of a company's activities on the
environment. In the mining industry, environmental accounting is crucial because mining
operations often cause significant environmental impacts, such as ecosystem damage, water
pollution, and greenhouse gas emissions. In this context, mining companies are expected to report
activities that have an impact on the environment and the mitigation steps they take to reduce the
damage (Haya and Firman, 2022).
Research on environmental accounting shows that this reporting is not only important to
comply with government regulations, but also to build a company's image in the eyes of the public
and stakeholders. For example, it was found that mining companies that actively report their
environmental impacts and mitigation efforts tend to get greater support from the surrounding
community (Scottish Water 2020). However, environmental accounting reporting is often criticized
as being merely a formality or a "greenwashing" strategy, which is when companies present an
environmentally friendly image without any real action. Shows that many mining companies in
Indonesia only do this reporting as a marketing tool, without any commitment to reducing
environmental impacts (Chairia et al. 2022).
Netnography as a Research Method. Netnography is a qualitative research method used to
understand the behavior and interactions of people in cyberspace (Mangunsong et al., 2022). In this
context, ethnography is very relevant to explore how people use social media to voice their opinions
on various issues, including the environmental accounting practices of mining companies
(Wijayanto et al. 2021). A study by Yasya, (2017) using a netnography approach shows that social
media provides a space for people to express their dissatisfaction with environmental reporting by
mining companies. By using platforms such as YouTube, people can share personal experiences,
criticize company policies, and disseminate information about the negative impacts of mining
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activities. This study concludes that social media plays an important role in building a public
narrative about the environmental impacts caused by companies.
The Role of Social Media in Public Opinion. In the digital era, social media platforms such
as YouTube, Facebook, and Twitter have become important tools for people to voice their opinions
on various issues, including the environment (Sangadji et al. 2024). YouTube, in particular, is
increasingly popular as a platform where people can post short videos that voice criticism or support
for companies. With algorithms that support the widespread distribution of content, YouTube
allows people to reach a larger audience in a short time (Fathiyah, 2023). found that mining
companies in Indonesia that are active on social media are often the subject of criticism by the public,
especially when their environmental reporting does not reflect the reality on the ground (Sri and
Astuti 2019). The public uses this platform to show the gap between the company's claims and the
actual impacts they experience. It suggests that social media is playing an increasingly important
role in influencing public perceptions of corporate environmental responsibility (Aditia et al., 2023).
Compliance of Environmental Accounting Reporting with Community Expectations.
Community expectations of environmental accounting reporting by mining companies are not only
transparency but also a real commitment to improving environmental impacts (Amira and Siswanto,
2022). shows that the public is more critical of companies that report environmental accounting but
do not take real action in the field. In the context of PT. Persada Halmahera Lygend, it is important
to assess whether the company's environmental accounting reporting is in accordance with
community expectations, especially in terms of transparency and environmental impact mitigation
efforts. Meanwhile, Indrianto's (2023) research states that communities directly affected by mining
activities expect more comprehensive reporting, including data on water and air quality around the
mining area, as well as remediation steps taken by the company. Inadequate reporting can trigger
dissatisfaction and encourage the public to use social media as an advocacy tool.
METHODS
Netnography comes from the words internet (internet connection network) and ethnography.
Ethnography itself is an application of anthropology derived from Greek, which is a combination of
the words ethnos, which means citizens of a nation or society and the word graphene, which means
writing. Netnography can be interpreted as an online research method adapted from ethnography,
which is applied to understand social interactions in the context of digital communication.
The lithography method is often also called online ethnography or virtual ethnography,
popularized by Robert Kozinets in 1997. Kozinets (1998) said that "ethnography is an interpretive
method that specifically examines consumer behavior from various cultures and communities
presented in cyberspace or the Internet." Then, Kozinets (1998) defined netnography as the result of
written records of cultural and community research that come from online communication, using
computer media or Internet-based communication, where both fieldwork and textual accounts
methodologically use the traditions and techniques of cultural anthropology.
Netnography focuses on the study of social media. Netnography methods are used to
understand the types of social relations in social networks such as social media. The requirements
for conducting this research are familiarity with computer-mediated communication (CMC) and
being a member of the community in the social media being studied. Kozinets asserts that
ethnography is a special form of ethnographic research to reveals the unique habits of various types
of computer-mediated social interactions (internet). This definition continues to develop into a
research technique for the field of social media. Netnography is also a method for studying
cybernetics space (cyberspace) from textual information to study the culture and society that
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emerges online. Netnography is the only method specifically designed to study online culture and
communities.
Netnography is a qualitative research method, a new form of ethnographic research that
studies the unique habits of various types of communities and cultures that occur in computermediated or online communication (Kozinets, 2019). The definition of an online community is a
group of people who share social interactions and social connections formed through computermediated communication or virtual space. Netnography is used to study and understand the virtual
world and behavior of online communities with the lives of these virtual communities from their
actors (Bakry et al. 2024). Nguyen (2013) provides several steps in conducting ethnographic research;
1. The first step is to determine the formulation of the problem, social sites or topics to be studied,
2. The second step is the identification and selection of the community to be studied,
3. The third step is data collection,
4. The fourth step is data analysis and interpretation of various findings continuously until the
point of saturation, then.
5. The fifth step is writing, presenting and reporting the research findings and policy implications.
RESULT AND DISCUSSION

Source: https://hpalnickel.com

Figure 1. Website of PT. Halmahera Persada Lygend
PT Halmahera Persada Lygend (HPAL) was established in 2018 by Harita Nickel through PT
Trimegah Bangun Persada in collaboration with PT Ningbo Lygend Mining and became the first
company in Indonesia to produce raw materials for electric vehicle batteries using High-Pressure
Acid Leaching (HPAL) technology. This technology processes limonite nickel ore, previously
considered as overburden, into high-value products such as Mixed Hydroxide Precipitate (MHP),
nickel sulfate, and cobalt sulfate, which are the main components of electric vehicle batteries.
Operating in the Obi Island Industrial Area, HPAL has an MHP production capacity of 96,000 tons
per year and is part of the National Strategic Project (PSN). The Indonesian government fully
supports the development of the electric vehicle battery industry, with a target to stop using fuel oil
by 2060. A 2019 USGS report showed that Indonesia has the largest nickel reserves in the world,
reaching 21 million tons, so this country has great potential to become a global market leader in raw
materials for electric vehicle batteries. (https://hpalnickel.com).

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Source: https://hpalnickel.com/

Figure 2. Sustainability Report of PT. Halmahera Persada Lygend 2021-2022
Environmental Accounting Analysis in PT. HPAL Sustainability Report 2021-2022. As a
business entity that focuses on environmentally friendly industries, HPAL is aware of the
importance of operational sustainability as a demand of stakeholders. Therefore, HPAL is
committed to ensuring that all operational activities meet the sustainability requirements set by
international standards. We strive to carry out environmentally friendly operations by minimizing
negative impacts on the environment and the communities around us. To realize this commitment,
all HPAL operations are guided by the Sustainability Framework that Harita Nickel has prepared
as the parent company. For Harita Nickel, sustainability is a key strategy that cannot be ignored in
realizing the company's vision, so that it becomes an integral part of every aspect of operations
carried out. (Report 2021-2022).

Source: Sustainability Report HPAL-2021 & PTHPAL-SUR-2022

Figure 3. Sustainability framework 2021 & sustainability framework 2022
From 2021 to 2022, HPAL implemented a good corporate governance (GCG) framework
emphasizing integrity and ethical behavior as the company's core culture. They are committed to
addressing climate change by adopting environmentally friendly operating practices, which include
efforts to minimize carbon footprints and increase carbon storage through sustainable biodiversity
restoration. HPAL also focuses on improving air quality and responsible water management to
protect marine ecosystems. In terms of human resources, the company instills a work safety culture
by providing training to employees and involving local communities in social empowerment
programs. In addition, HPAL strives to improve community welfare by combating poverty and
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upholding social justice in Indonesia. Through the implementation of sustainable management
principles, HPAL not only achieves operational success but also contributes to social and
environmental sustainability, in line with Indonesia's sustainable development goals. (Report 20212022).
User Response Via Youtube Media. Findings were obtained from YouTube through screen
responses via (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq). This website was
chosen considering the title raised is related to Harita Nickel, which is an important part of PT
Halmehera Persyada Legend, so the results obtained as listed below.

Source ( https://youtu.be/1joUsiDUBRM?si=P7kNucMiVELK0_s5)

Figure 4. Youtube Platform
Findings from YouTube show that in Figure 4, Harita Nickel discusses its efforts in
implementing HPAL (High-Pressure Acid Leach) technology innovation that allows the processing
of limonite nickel (low grade) in a more environmentally friendly way. Through this technology, the
company seeks to reduce negative impacts on the environment, such as emissions and waste, in
order to improve the sustainability of nickel mining operations. This upload received a positive
response in the form of 203 likes with various comments. Meanwhile, in Figures 4, netizen comments
show that the construction of the HPAL smelter by Harita Group is considered environmentally
friendly, has a positive impact on the Obi Island community, and shows the company's commitment
to advancing the nickel industry, with a total of 14 likes.

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Source (https://youtu.be/zznflO3W0r0?si=5_qUR0y4KT0iy9zx)

Figure 5. YouTube platform
Figure 5 highlights the importance of preserving mangrove forests as protectors of coastal
ecosystems, where mangrove forests play a role in preventing erosion, maintaining biodiversity, and
supporting ecosystem stability by absorbing carbon and providing habitat for various species; this
post received 17 likes. Meanwhile, Figure 5 shows positive comments from netizens who expressed
their gratitude to Harita and support for the unity and progress of the company, which received 2
likes.

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Source (https://youtu.be/M4e0PO_hZXY?si=08nHrrKIuThX63Kf)

Figure 6. Youtube platform
In Figure 6, Harita Nickel, through the HSE (Health, Safety, and Environment) program,
discusses the Artificial Reef Program on Obi Island, which aims to improve and preserve the
surrounding marine ecosystem. Through the construction of artificial coral reefs, the company seeks
to support biodiversity and reduce the negative impacts of mining activities, as well as contribute to
the restoration of the marine environment around Obi Island; this post received 443 likes. In Figures
6, netizen comments show that the community feels cared for by Harita's efforts in rehabilitating
coral reefs as a form of concern for the sustainability of the marine ecosystem around the mining
area. Netizens consider this action to reflect the company's responsibility towards the environment,
although the process takes quite a long time. They also appreciate that Harita does not only focus
on the company's profits, but also cares about the community and environment around Obi Island.
This step is considered an extraordinary form of concern, provides valuable lessons, and inspires
pride and support for the environmental initiatives initiated by Harita, with a total of 20 likes.

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Source (https://youtu.be/zsK0h5o-L_c?si=BTCkeMx6Dmv8dxsg)

Figure 7. YouTube platform
Figure 7 discusses the Village Development Program on Obi Island aimed at improving the
welfare of local communities by improving infrastructure and residential environments. Through
this effort, the community is expected to enjoy a more organized environment and support a better
quality of life, and this received 830 likes. Then, in Figures 7, netizen comments convey PT Harita
Nickel for the company's commitment to implementing the Corporate Social Responsibility (CSR)
program, which has a positive impact on the community around the mine, especially through the
Eco Village program. According to netizens, this program shows the company's concern for the
environment and the welfare of the community on Obi Island, especially in Kawasi Village, Obi
District, South Halmahera Regency. Netizens also highlighted the importance of CSR as a shared
responsibility between the company and stakeholders and considered Harita as an example of a
sustainable company in providing concrete impacts on the community and the surrounding
environment; this received 40 likes.
From the search results via YouTube on the official Tribun News channel
(https://youtu.be/dop7cSzfFXo?si=0uFNZVX9X8tBSN0T), a video discussing the efforts and
policies implemented by the Harita Group, an integral part of PT Halmahera Persada Lygend, was
found. These videos present information related to environmental management, corporate
innovation, and commitment to sustainability carried out by Harita Nickel in carrying out its
operations in the mining area.

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Source: (https://youtu.be/dop7cSzfFXo?si=0uFNZVX9X8tBSN0T)

Figure 8. Youtube platform
Figure 8, a video uploaded by Tribunnews on October 24, 2023, entitled "This is How Harita
Nickel Manages the Environment in the Mining Area," explains the environmental management
steps implemented by Harita Nickel. In an interview, Haji Nohok from the North Maluku Provincial
Environmental Service stated that Harita Nickel is the best company in environmental management
in the area. The company strictly monitors water and air quality with an online monitoring system
connected to the Ministry of Environment. In addition, Harita Nickel has carried out 23 hectares of
mangrove rehabilitation and artificial coral reef planting with nickel waste. Environmental
monitoring is carried out every six months and shows stable ecological conditions without
significant pressure from mining activities. It has received 4.4 thousand likes then, in Figures 8 show
that positive comments from netizens reflect support for domestic products that not only contribute
to national development but also show concern for environmental sustainability. The netizen
expressed his pride in joining Harita Nickel on Obi Island on November 5 and appreciated the
company's commitment to the principle of sustainability, which is seen in the development of green
areas, as he witnessed in the Komodo area. Harita Nickel's commitment to the environment is not
just a slogan but has been implemented in real terms as an integral part of the company's
sustainability principles. The netizen also expressed his gratitude to Harita Group for its continued
contribution to supporting national development and environmental preservation.
User response via Instagram media.

Source (https://www.instagram.com/reel/CmQgfmGsAxa/?igsh=MWg5bDZtaWZvaGlhNw==)

Figure 9. Instagram Platform
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Figure 9 discusses the Environmentally Friendly Program with Solar Cell aims to reduce
environmental impacts through the use of renewable energy. By utilizing solar panels, this program
supports efforts to reduce emissions and dependence on fossil fuels while increasing energy
efficiency around the operational area; this received 434 likes. Then, figure 9 netizen comments on
Harita Nickel and the HPAL technology used are considered positive steps and deserve
appreciation; this received 1 like.

Source (https://www.instagram.com/p/C9BZOeQNzDZ/?igsh=bTc2aGtzY2J1azRz)

Figure 10. Instagram Platform
In Figure 10, the Sahabat Harita Program emphasizes the importance of choosing the right
plants for post-mining land reclamation to improve soil quality, prevent erosion, and support
biodiversity habitats. This has received 576 likes. Meanwhile, in Figure 10, netizen comments that
gave positive appreciation to the Sahabat Harita program received 3 likes.

Source (https://www.instagram.com/p/C_HLu3ONckf/?igsh=MWw0cGRxMTVrcjk2MQ==)

Figure 11. Instagram Platform
Figure 11 shows that the Quality Food Source Program from Obi Fishermen aims to support
the quality and sustainability of local fishery resources, with a focus on the catch of Obi Island
fishermen as a provider of healthy and quality food for the community. This received 312 likes. In
Figure 11, netizen comments, these netizen comments expressed their gratitude to the fishermen on
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Obi Island, especially in Kawasi, for providing fresh fish. In addition, they emphasized the
importance of support from the government and related parties to develop marine products in order
to improve the fishermen's economy and utilize the potential of underwater wealth sustainably. This
received 3 likes.

Source: https://www.instagram.com/p/DAmj_yVhihr/?igsh=dnd2cXIyZXA5Mzc2

Figure 12. awards for CSR programs
Figure 12 shows that the Merdeka Awards 2024 Results received by Harita Nickel are real
evidence of the company's commitment to implementing corporate social responsibility (CSR)
programs that have a positive impact on the Obi Island community. This award is in line with the
positive responses conveyed by social media users, including on YouTube and Instagram, who
appreciate the company's efforts to protect the environment, such as the reclamation of ex-mining
land and the preservation of marine ecosystems. PT Halmahera Persada Lygend's sustainability
report, which emphasizes environmental and social responsibility, further strengthens this positive
narrative, demonstrating the alignment between the company's policies and public perceptions
regarding the impact of its operations. This award not only recognizes the company's achievements
but also emphasizes the importance of collaboration between the industrial sector and society in
achieving better environmental sustainability.
CONCLUSION
The environmental accounting analysis in PT Halmahera Persada Lygend's (HPAL) 2021-2022
sustainability report shows the company's strong commitment to sustainability principles, which is
reflected through various environmental and social programs. HPAL has implemented
environmentally friendly operational practices, including the use of HPAL technology for lowemission nickel processing, mangrove conservation, coral reef rehabilitation, and the use of
renewable energy through solar panels. In addition, the Corporate Social Responsibility (CSR)
programs implemented, such as local infrastructure development, community empowerment, and
provision of quality food sources, have provided real benefits to the community around Obi Island.
This commitment has received positive appreciation from netizens on social media, reflecting the
public perception that recognizes HPAL's concern for social welfare and environmental
sustainability. The 2024 Merdeka Awards received by HPAL further strengthen the company's
image as a responsible entity and emphasize the importance of collaboration between companies
and communities in achieving sustainability. The research period runs from September 14 to
November
11,
2024,
with
an
analysis
of
user
responses
on
YouTube
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(https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq)
and
Instagram
(https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw) platforms.
Suggestions.
1. Increasing Transparency: HPAL is expected to continue to increase transparency in its
sustainability reporting, especially regarding environmental and social impacts. Providing more
detailed information can help strengthen public and stakeholder trust in the company's
commitment to maintaining sustainability.
2. Developing Sustainability Programs: The company can expand sustainability programs, such as
increasing the capacity of ecosystem rehabilitation and expanding the use of renewable energy.
This program can be developed to cover a wider area and involve more local communities.
3. Strengthening Local Community Participation: HPAL is expected to continue involving local
communities in empowerment programs and environmental activities. Active community
participation will increase the program's sustainability and provide greater social impact.
4. Evaluation and Improvement of CSR Program Effectiveness: To improve the effectiveness of the
CSR program, HPAL should conduct regular evaluations of its impact, especially in terms of
improving the economic welfare of the surrounding community. Thus, HPAL can ensure that
its CSR programs provide real and sustainable contributions.
5. Collaboration with Government and Related Institutions: HPAL is expected to establish more
intensive cooperation with local governments, non-profit institutions, and related parties to
maximize the impact of sustainability programs. This collaboration can increase the effectiveness
and reach of the program while also demonstrating the company's active role in achieving
sustainable development goals in Indonesia.
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