Perlakuan Akuntansi Karbon di Indonesia
This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financ...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Kristen Satya Wacana
2016-06-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://ejournal.uksw.edu/jeb/article/view/273 |
| _version_ | 1797427838917279744 |
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| author | Monika Meliana Taurisianti Elisabeth Penti Kurniawati |
| author_facet | Monika Meliana Taurisianti Elisabeth Penti Kurniawati |
| author_sort | Monika Meliana Taurisianti |
| collection | DOAJ |
| description | This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financial statements of an integrated timber company in Indonesia. This study has analyzed the enables account to be used to record accounting for carbon, also analyzed the impact of implementation of accounting for carbon toward the financial ratios. The results of this study are support the previous study, which intangible asset can be recognized based on PSAK 19, whereas asset and contingent liabilities can be recognized based on PSAK 57. This study also fit out the previous study, which a company can recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia. |
| first_indexed | 2024-03-09T08:50:35Z |
| format | Article |
| id | doaj.art-0ee08a9659eb42ad8ac66ce669930d7c |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-09T08:50:35Z |
| publishDate | 2016-06-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-0ee08a9659eb42ad8ac66ce669930d7c2023-12-02T14:24:27ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-06-011728110510.24914/jeb.v17i2.273250Perlakuan Akuntansi Karbon di IndonesiaMonika Meliana Taurisianti0Elisabeth Penti Kurniawati1Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya WacanaFakultas Ekonomika dan Bisnis, Universitas Kristen Satya WacanaThis research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financial statements of an integrated timber company in Indonesia. This study has analyzed the enables account to be used to record accounting for carbon, also analyzed the impact of implementation of accounting for carbon toward the financial ratios. The results of this study are support the previous study, which intangible asset can be recognized based on PSAK 19, whereas asset and contingent liabilities can be recognized based on PSAK 57. This study also fit out the previous study, which a company can recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia.http://ejournal.uksw.edu/jeb/article/view/273environmental accountingcarbon accounting |
| spellingShingle | Monika Meliana Taurisianti Elisabeth Penti Kurniawati Perlakuan Akuntansi Karbon di Indonesia Jurnal Ekonomi dan Bisnis environmental accounting carbon accounting |
| title | Perlakuan Akuntansi Karbon di Indonesia |
| title_full | Perlakuan Akuntansi Karbon di Indonesia |
| title_fullStr | Perlakuan Akuntansi Karbon di Indonesia |
| title_full_unstemmed | Perlakuan Akuntansi Karbon di Indonesia |
| title_short | Perlakuan Akuntansi Karbon di Indonesia |
| title_sort | perlakuan akuntansi karbon di indonesia |
| topic | environmental accounting carbon accounting |
| url | http://ejournal.uksw.edu/jeb/article/view/273 |
| work_keys_str_mv | AT monikamelianataurisianti perlakuanakuntansikarbondiindonesia AT elisabethpentikurniawati perlakuanakuntansikarbondiindonesia |