CARBONACCOUNTING: IMPLIKASI STRATEGIS PEREKAYASAAN AKUNTANSI MANAJEMEN

CARBONACCOUNTING: IMPLIKASI STRATEGIS

PEREKAYASAAN AKUNTANSI MANAJEMEN

Muhammad Ja’far S.

Universitas Islam Sultan Agung

mjafarsyah@yahoo.com

Lisa Kartikasari

Universitas Islam Sultan Agung

lisakartika@yahoo.com

ABSTRACT

With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.

This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.

This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.

Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.

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