Specifically, the objective of this study is to examine the extent to which the disparity between the concept and implementation of Carbon Cost Management. The variables in this study are carbon cost management concepts and carbon cost management practices. The main conclusions of this study are that there is a disparity between the concept and practice of carbon cost management.
Another recommendation of the Kyoto Protocol is the recognition of carbon trading schemes (Callon, 2009, Ratnatunga; 2007a). Driesen (2007) examines the impact of carbon trading on the international market for sustainable energy development. For companies, the first step to be taken in the low carbon era is to develop carbon cost management practices.
This study describes the extent to which businessmen are aware of the idea of the efficiency of carbon emissions through the concepts of carbon cost management. Furthermore, this study also aimed to determine whether there are differences in concepts and implementation of carbon cost management in the firms. Ratnatunga (2007a) acknowledges that research in the area of carbon cost accounting is still very scarce.
For example, Driesen (2007) examines the impact of carbon trading on the international market for sustainable energy development.
RESEARCH METHODOLOGY Sampel
Variables in this study are the concepts of carbon cost management and the practices of carbon cost management. Carbon cost management concepts are concepts or ideas about how to efficiently manage carbon emissions to obtain cheap emissions. Reference is made to concepts from the research and focus group discussions conducted by Ratnatunga (2007b, 2010) in various countries, including Indonesia.
There are 24 concepts (items) summarized in Table 1, including cost management systems, production management, and corporate governance. Variable of the carbon cost management practices are the concepts about the carbon cost management applied by companies in their production systems / management accounting system. Each item in the variable 'concepts' is measured on a scale of 6, where number 1 represents 'completely disagree' and number 6 represents 'completely agree'.
While the variable 'carbon cost management practices' was also measured using a scale of 6, where the number 1 represents 'not very applicable (in practice) and the number 6 represents very applicable (in practice).
RESULTS AND DISCUSSIONS
From Table 3, it can be seen that there is an overall difference between the concept and practices of CO2 cost management (with p-value 0.000 <0.05). This means that the concept of reducing CO2 emissions to limit the rate of global warming is still limited and not yet fully implemented. Note in Pair 1 of Table 3 that the mean difference between the concept and practices of CO2 cost management shows the difference of 29,547 and for each item the concept and practices of CO2 cost management (eg SCM1 with PSCM1) had a mean difference of 1.2 to 1.84.
The average value of the difference indicates that the carbon cost management practices are still very low (between the scale 1 (very not applicable) to 3 (less applicable)). This also means that the implementation of carbon cost management practices is still very low compared to respondents' expectations. Concept items and carbon cost management practices can be seen in Table 5.
Obviously, almost no difference in average between the 17th concept evaluation and its practice, because there is no national regulation related to the carbon trading concept. On the other hand, the government has not explicitly defined the threshold of carbon emissions for a given company. Lean manufacturing techniques (second point) are also still a discourse, so there is a significant disparity between the concept and practice of Carbon Cost Management.
In the next analysis, research was developed to classify the factors of carbon cost management in the two group strategies simpler. While the rest concepts (points 17 to 22) are considered as a controlling factor of CO2 cost management because the concepts are emphasized on the aspect of managerial and strategic planning. In the subsequent analysis phase, the research analyzes whether there is any difference between the concept and practice of CO2 cost management based on two dimensions.
The results show that there is a difference between the concept and practice regarding CO2 cost management from production and control dimensions (Table 5). These results suggest that concepts of carbon cost management, which are generally associated with environmental management, have not yet been fully implemented both in terms of production or control. Therefore, the government's role is not yet to provide incentives for efficient behavior of carbon emissions.
CONCLUSIONS, LIMITATIONS AND RESEARCH IMPLICATIONS
This means that when the practice of the production system deviates from the carbon emission efficient production system, then there would be no control of the carbon emission efficiency. Meanwhile, research by Jafar (2008) showed that proactive environmental management (internal company readiness) is a key factor in a company's concern for the environment. Therefore, the lean accounting system, lean production system, employee safety, management control systems and various other concepts in production factors are the basic low carbon emission system.
The production factor is the most important factor to consider if the company wants to develop a strategic Carbon Cost Management system. This study has some limitations: first, the concept of Carbon Cost Management is only studied from the idea of Ratnatunga (2007b). Therefore, further research should be done considering the following two things: first, a review of subsequent research requires the development of carbon cost management concepts from various sources of adequate literature.
Second, the research related between carbon cost management variable with other variables, such as contingency factors, design system of carbon cost management, and design of accounting information system based on efficient carbon emissions. Similarly, the literature discussing the concept of carbon cost management and carbon cost accounting is still very scarce. Therefore, the study area of carbon cost is still very wide, such as transaction of carbon (Callon, 2009), accounting standards for carbon emission transactions (Cook, 2009, Ratnatunga, 2010), the role of carbon trading business network (Braun, 2009), carbon transaction accounting system (Lohmann, 2009) , attention of the international community to environmental and social impacts of corporate activities (Yongvanich and James Guthrie, 2006) tax system and tax incentives associated with carbon trading, and carbon trading regulations (Subramaniam) , and J.
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APPENDIX
Kuesioner: Kuesioner asli dengan menggunakan Kuesioner Penelitian Konsep Strategic Carbon Cost Management bahasa Indonesia. Dampak pemanasan global memunculkan isu pengelolaan biaya karbon sebagai konsep strategis bagi perusahaan untuk bertahan di masa depan. Berikut ini beberapa konsep strategis terkait pengelolaan biaya karbon yang penting bagi perusahaan.
Adanya teknik lean production yaitu lebih memperhatikan konsumsi energi pada mesin, bahan baku yang cukup dan waktu produksi yang cukup, misalnya saja penggunaan filosofi JIT dalam produksi. Ada jaminan yang lebih baik jika tingkat kesejahteraan pekerja berkurang, serta adanya tuntutan bagi hasil yang lebih besar terhadap keuntungan dari pengendalian biaya karbon. Terdapat sistem akuntansi ramping, yang berarti perhatian serius untuk mengurangi biaya emisi karbon secara signifikan.
Terdapat variasi pada konsep penetapan biaya berbasis aktivitas dengan mempertimbangkan "penggerak biaya karbon", yang terkait dengan emisi overhead tidak langsung untuk produk dan layanan. Biaya merancang produk yang lebih ramah karbon dan biaya pelatihan karyawan untuk produksi rendah karbon disusutkan. Pertimbangan produksi dibuat tidak hanya pada efisiensi ekonomi, namun juga pada efisiensi konsumsi karbon.
Terdapat pengembangan konsep untuk mencapai target emisi karbon yang diharapkan di masa depan karena aktivitas produksi, pemasaran dan investasi modal dan sumber daya manusia. Adanya penilaian terhadap citra dan merek perusahaan untuk membangun citra sebagai bagian dari warga global yang bertanggung jawab terhadap emisi karbon. Terhadap pernyataan berikut ini, Anda wajib memberikan jawaban sesuai dengan kondisi yang berlaku di perusahaan tempat Anda bekerja.
