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Title: Perlakuan Akuntansi Karbon di Indonesia
Authors: Taurisianti, Monika Meliana
Kurniawati, Elisabeth Penti
Keywords: environmental accounting;carbon accounting
Issue Date: Aug-2014
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presented and 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 Idonesia. 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 ca n recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia
Description: Jurnal Ekonomi dan Bisnis Vol. XVII, No. 2, Agustus 2014, p. 83 - 108
ISSN: 19796471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2014 Vol. XVII No. 2 Agustus

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