ANALISIS KONTRIBUSI AKUNTANSI LINGKUNGAN TERHADAP PENGURANGAN JEJAK KARBON DI PT. PT. SEMEN INDONESIA TBK
DOI:
https://doi.org/10.61722/jemba.v2i1.644Abstract
Abstrak. This study aims to analyze the contribution of environmental accounting in reducing the carbon footprint at PT. Semen Indonesia Tbk. The company has committed to minimizing the environmental impact of its operations, particularly regarding carbon emissions. The research method used is a qualitative approach with a case study focused on the implementation of environmental accounting within the company. Data was collected through interviews with management and analysis of related documents. The findings indicate that environmental accounting, particularly in carbon emissions recording and reporting, plays a crucial role in identifying emission sources and optimizing carbon footprint reduction efforts. PT. Semen Indonesia Tbk has successfully implemented an accounting system that supports sustainability by systematically monitoring and reporting carbon emissions, as well as applying effective emission reduction strategies. The conclusion of this research is that environmental accounting can be an effective tool in managing and reducing the company's carbon impact. Recommendations for future research include exploring the application of new technologies to support environmental accounting and extending its application to other industrial sectors.
Keywords: Environmental Accounting, Carbon Emissions, Carbon Footprint Reduction
References
Amanda Oktariyani. 2024. “Analisis Pengungkapan Emisi Karbon Perusahaan Dalam Laporan Tahunan Dan Keberlanjutan Subsektor Transportasi Sebagai Bentuk Legitimasi Perusahaan.” Equivalent : Journal of Economic, Accounting and Management 2 (2): 487–500. https://doi.org/10.61994/equivalent.v2i2.633.
Fatthiya, L. 2021. “Uji Formulasi Sediaan Face Mist Kombinasi Ekstrak Kulit Buah Delima (Punica Granatum L) Dan Kulit Buah Manggis (Garcinia Mangostana L.) Sebagai Antioksidan.” Skripsi Universitas Sari Mulia Banjarmasin.
Fitriiansyah. 2016. “Formulasi Dan Evaluasi Spray Gel Fraksi Etil Asetat Pucuk Daun Teh Hijau (Camelia Sinentesis (L) Kuntzae).” Jurnal Farmasi Indonesia 2 (1): 1–10.
Hidayah, N L, P A Andini, A W Putera, and ... 2024. “Peran Revolusi Teknologi Terhadap Budaya Organisasi Dan Interaksi Antar Karyawan Dalam Lingkungan Kerja.” Nian Tana Sikka … 2 (1): 1–10. https://ejournal-nipamof.id/index.php/NianTanaSikka/article/view/236%0Ahttps://ejournal-nipamof.id/index.php/NianTanaSikka/article/download/236/256.
Imansari, Lisa Cahyani, Ririn Irmadariyani, Yosefa Sayekti, and Universitas Jember. 2024. “Pengaruh Pengungkapan Emisi Karbon Dan Penerapan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan Dengan Ceo Power Sebagai Variabel Moderasi.” Jurnal Akuntansi Trisakti 11 (2): 297–316.
Indhira Ridho Abdhilla, Siti Lailatus Saidah, Sindy Utami, and Maria Yovita R Pandin. 2023. “PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PT. SEMEN INDONESIA Tbk.” Profit: Jurnal Manajemen, Bisnis Dan Akuntansi 2 (3): 232–46. https://doi.org/10.58192/profit.v2i3.1012.
Khairi, N. 2013. “Formulasi Dan Uji Kestabilan Fisik Dengan Variasi Konsentrasi Emulgator Novemer.” Jurnal Farbal 2 (1): 55–61.
Maghfiroh, Fani Ma’sumatul, Sri Anugrah Natalina, and Rofik Efendi. 2023. “Transformasi Ekonomi Digital: Connection Integration E-Commerce Dan S-Commerce Dalam Upaya Perkembangan Ekonomi Berkelanjutan.” Proceedings of Islamic Economics, Business, and Philanthropy 2 (1): 01–10. https://jurnalfebi.iainkediri.ac.id/index.php/proceedings.
Munawati, Munawati, Wahyuddin Wahyuddin, and Nur Riswandi Marsuki. 2024. “Transformasi Pekerjaan Di Era Digital: Analisis Dampak Teknologi Pada Pasar Kerja Modern.” Concept: Journal of Social Humanities and Education 3 (1): 28–37. https://journal-stiayappimakassar.ac.id/index.php/Concept/article/view/950.
Nabila, N., and F. S. Maelaningsih. 2023. “Analisis Klorin Pada Pembalut Secara Spektrofotometri UV-Vis, Dan Titrasi Iodometri (Literatur Review).” Jurnal Ilmiah Multidisiplin 2 (1): 1–10.
Ovina, Maria Ellita, and Carmel Meiden. 2023. “Kualitas Pengungkapan Emisi Karbon Pada Laporan Keberlanjutan Perusahaan Yang Terdaftar Berdasarkan Indeks Sri-Kehati Periode 2018 – 2022.” Jurnal Akuntansi 13 (1): 15–27. https://doi.org/10.46806/ja.v13i1.1033.
Prasetyo, Wahyu Heri, Andini Andini, Achmad Dias Haussain Irsyad, Holiawati Holiawati, and Endang Ruhiyat. 2024. “Analisa Kepatuhan Sustainibility Reporting Pada PT Indocement Tunggal Prakarsa Tbk Dan PT Semen Indonesia Tbk Berdasarkan Gri Standards Dan Iso Aa1000ap Pada Tahun 2022.” BUDGETING : Journal of Business, Management and Accounting 5 (2): 1451–60. https://doi.org/10.31539/budgeting.v5i2.9585.
Putra, Arifin, and Liya Megawati. 2023. “PENGARUH PENGUNGKAPAN CSR ASPEK ENVIRONMENTAL , SOCIAL AND GOVERNANCE ( ESG ) TERHADAP RETURN ON ASSET ( ROA ).” Journal for Management Student 3 (1): 39–47.
Rajagukguk, Ratna Marselina. 2023. “Hukum Dan Teknologi: Menghadapi Tantangan Hukum Di Era Digital.” Tugas Mahasiswa Hukum 1 (1): 1–10. https://coursework.uma.ac.id/index.php/hukum/article/view/353.
Rozi, Syukror, and Muammar Khaddafi. 2024. “Dampak Pasar Karbon Terhadap Keuangan Perusahaan Dalam Konteks Kebijakan Lingkungan.” Jurnal Ilmiah Metansi 7 (2): 287–97.
Safira, Allysia, Putri Palevy, Lisa Lavenia, Steven Nathanael Handoko, and Maria Yovita R. 2024. “Pengaruh Penerapan Green Accounting Dan Green Economy Terhadap Profitabilitas PT Indocement Tunggal Prakarsa” 3 (5): 1127–33.
Saputra, Feby Galih, and Ketut Bayangkara. 2024. “LITERATURE REVIEW : ANALISIS PENGUNGKAPAN AKUNTANSI KARBON SERTA PENCEGAHAN TERKAIT MENINGKATKNYA EMISI KARBON PADA Indonesia Sudah Dikenal Terkait Dengan Berbagai Macam Sumber Daya Yang Melimpah , Yang Bersumber Dari Batu Bara , Gas Alam , Minyak Bumi , .” Jurnal Keuangan Dan Manajemen Akuntansi 6 (3): 55–66.
Sudiantini, Dian, Mayang Puspita Ayu, Muhammad Cheirnel All Shawirdra Aswan, Meyliana Alifah Prastuti, and Apriliya Melani. 2023. “Transformasi Digital : Dampak, Tantangan, Dan Peluang Untuk Pertumbuhan Ekonomi Digital.” Trending: Jurnal Ekonomi, Akuntansi Dan Manajemen 1 (3): 21–30.
Wulandari, Ayu Lus, Sylvanda Aprilia Divara, Dicky Satria Ananta H, and Maria Yovita R. Pandin. 2024. “Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Pada PT Semen Indonesia TBK.” Indonesian Research Journal on Education 4 (2): 16364–73. https://doi.org/10.31004/irje.v4i2.489.
Yusuf, N. A., and I. Hardianti, B., Dewi. 2018. “Yusuf, N. A., Hardianti, B., & Dewi, I. (2018). Formulasi Dan Evaluasi Krim Liofilisat Buah Tomat (Solanum Lycopersicum L) Sebagai Peningkat Kelembaban Pada Kulit.” Journal of Current Pharmaceutical Sciences 2 (1): 118–24.
Zaky, M., Pratiwi, D., Mianah, M. 2022. “Formulasi Dan Uji Aktivitas Antioksidan Daun Keji Beling (Strobilanthes Crispa (L.) Blume) Dengan Metode Dpph.” Jurnal Farmagazine 9 (1): 1–10.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
