(Universitas Muhammadiyah Tapanuli Selatan, Indonesia)(2) Elsa Meylina Lumbantobing
(Universitas Muhammadiyah Tapanuli Selatan, Indonesia)(3) Abdul Aziz Harahap
(UIN Syekh Ali Hasan Ahmad Addary Padangsidempuan, Indonesia)*corresponding author
AbstractPeluncuran Bursa Karbon Indonesia (IDX Carbon) pada September 2023 telah meningkatkan urgensi bagi emiten sektor energi untuk mengimplementasikan Carbon Accounting sebagai instrumen strategis dalam pengukuran, pelaporan, dan pengelolaan emisi gas rumah kaca. Namun demikian, kajian mengenai implementasi Carbon Accounting pada era pasca-Bursa Karbon Indonesia, khususnya dari perspektif Keuangan Berkelanjutan Syariah, masih relatif terbatas. Penelitian ini bertujuan menganalisis implementasi Carbon Accounting pada 15 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia, mengidentifikasi standar pelaporan yang digunakan, mengkaji tantangan implementasinya, serta menjelaskan kontribusinya terhadap Keuangan Berkelanjutan Syariah. Menggunakan pendekatan kuantitatif deskriptif yang didukung analisis isi terhadap annual report dan sustainability report periode 2023–2024, data dianalisis melalui statistik deskriptif dan interpretasi kualitatif berdasarkan Teori Stakeholder, Teori Legitimasi, serta prinsip-prinsip maqashid syariah. Hasil menunjukkan bahwa seluruh perusahaan mengungkapkan emisi Scope 1 (100%), 93% mengungkapkan Scope 2, sementara pengungkapan Scope 3 masih terbatas pada 33% akibat kompleksitas data rantai nilai. Perusahaan umumnya mengombinasikan Greenhouse Gas Protocol, GRI Standards, dan ISO 14064, meskipun kualitas implementasi bervariasi karena kendala regulasi, teknis, biaya, dan sumber daya manusia. Hanya 27% perusahaan yang memperoleh jaminan eksternal. Dari perspektif Keuangan Berkelanjutan Syariah, Carbon Accounting mencerminkan implementasi nilai amanah, transparansi, akuntabilitas, maslahah, dan khalifah fil ardh, sehingga memperkuat tata kelola perusahaan yang berkelanjutan sesuai tujuan maqashid syariah. Penelitian ini memberikan kontribusi dengan mengintegrasikan Carbon Accounting dan Keuangan Berkelanjutan Syariah dalam konteks kebijakan pasca Bursa Karbon Indonesia, menawarkan kerangka konseptual baru yang menghubungkan praktik pengungkapan karbon dengan instrumen keuangan syariah berkelanjutan seperti green sukuk. KeywordsCarbon Accounting; Keuangan Berkelanjutan Syariah; Greenhouse Gas Protocol; Maqashid Syariah; Bursa Karbon Indonesia; Green Sukuk; Sektor Energi
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DOIhttps://doi.org/10.31604/muaddib.v11i2.%25p |
Article metrics10.31604/muaddib.v11i2.%p Abstract views : 0 |
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