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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 sta tements 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.
x 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.
