Literasi Kesehatan Lingkungan dan Implikasi Ekonominya: Akuntansi Biaya Lingkungan di Provinsi Riau, Indonesia

Abstract

Environmental health literacy is closely linked to economic behavior, particularly in the context of environmental accounting and the internalization of environmental costs. This study examined the relationship between environmental health literacy and community understanding of environmental economic costs in Riau Province, Indonesia—a region heavily impacted by industrial activities, palm oil plantations, and peatland fires. A cross-sectional study was conducted with 420 respondents across three areas: Pekanbaru City, Kampar Regency, and Indragiri Hulu Regency. A validated questionnaire assessed literacy levels and awareness of environmental cost accounting. Results showed that 44.3% of respondents had low literacy, 37.1% moderate, and 18.6% high literacy. Respondents with higher literacy demonstrated significantly greater awareness of environmental costs borne by the community (p<0.001). Education level, occupational sector, and access to environmental information were the dominant associated factors. These findings highlight the need to integrate environmental health literacy into economic and accounting education frameworks in Riau.