Institutional Repository | Satya Wacana Christian University: Perlakuan Akuntansi Karbon di Indonesia

Abstract

This research aims to determine how the accounting for carbon be
measured, recognitioned, recorded, presentated, and disclosured of costs related
to carbon trading tansaction. On the basis of PSAK 19, 23, 32, and 57, also
presening the impact of the carbon cost of the ratios of financial statements, the
solvency, liquidity, and profitabilitu ratios of the company.
The sample used in this study are the financial statements of the plantation
company named PT Dharma Satya Nusantara Group. In this study, researchers
conducted an analysis report that enables account to be used to compare the
analysis of preliminary research by KPMG on 2008, as well as ratio analysis of
the financial statements of PT Dharma Satya Nusantara Group.
The results of this research are support the research by KPMG (2008)
which intangible asset can b recognized base on PSAK 19 in Indonesia, and IAS
38 in the international. This research also support the recognition of contigent
assets and liabilities based on PSAK 57 in Indonesia, and IAS 37 in the
international. This research also give another alternative to recognized expense
and other income based on PSAK 19, 23, and 32 as a basis for forestry
accounting in Indonesia.

Keywords : Carbon trade , Accounting for carbon , PSAK , Ratio .

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SARIPATI

Penelitian ini bertujuan untuk mengetahui bagaimana
Accounting for carbon, yaitu : pengukuran, pengakuan, pencatatan,
penyajian, dan pengungkapan biaya-biaya terkait transaksi carbon
trade, dengan dasar PSAK 19, 23, 32, 57, serta dampak penyajian
biaya karbon tersebut terhadap ratio-ratio laporan keuangan, yaitu:
ratio solvabilitas, likuiditas, dan rentabilitas perusahaan.
Sampel yang digunakan dalam penelitian ini adalah laporan
keuangan perusahaan perkebunan PT Dharma Satya Nusantara
Group. Pada penelitian ini laporan peneliti melakukan analisa akun
yang memungkinkan untuk digunakan dengan membandingkan
analisa peneliti dangan penelitian pendahuluan oleh KPMG (2008),
serta melakukan analisa ratio terhadap laporan keuangan PT Dharma
Satya Nusantara Group
Hasil penelitian ini mendukung hasil penelitian KPMG
dimana aset tidak berwujud dapat diakui dengan dasar PSAK 19 di

Indonesia, dan IAS 38 di ranah internasional. Serta pengakuan aset
dan kewajiban kontijensi dengan dasar PSAK 57 di Indonesia, dan
IAS 37 di ranah internasional. Penelitian ini juga melengkapi hasil
penelitian KPMG, yaitu perusahaan dapat mengakui beban dan
pendapatan lain-lain dengan dasar PSAK 19, dan PSAK 23, ataupun
32 sebagai dasar akuntansi kehutanan.

Kata kunci: Carbon trade, Accounting for carbon, PSAK, Ratio.

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