Praktik Akuntansi Pengakuan, Pengukuran, dan Pelaporan Green Bonds di PT. Sarana Multi Infrastruktur (Persero)

HIDAYAT, ERIKHA ANINDITA PUTRI (2022) Praktik Akuntansi Pengakuan, Pengukuran, dan Pelaporan Green Bonds di PT. Sarana Multi Infrastruktur (Persero). KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB)
	Text (Abstrak) 02. Abstrak_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (57kB)
	Text (Daftar Isi) 03. Daftar Isi_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (97kB)
	Text (Bab I) 05. Bab I_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (136kB)
	Text (Bab II) 06. Bab II_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (149kB)
	Text (Bab III) 07. Bab III_Erikha Anindita Putri Hidayat_1302190688.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (325kB)
	Text (Bab IV) 08. Bab IV_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (61kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Erikha Anindita Putri Hidayat_1302190688.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (65kB)

Abstract

Abstrak Kelestarian lingkungan menjadi isu yang hangat diperbincangkan di kancah pertemuan internasional dengan munculnya upaya menggalakkan Sustainable Development Goals (SDGs) (Perpres No. 59 Tahun 2017). Hal ini melatarbelakangi Green Bonds, yaitu efek bersifat utang yang dana hasil penerbitannya diinvestasikan ke proyek proyek ramah lingkungan (Ehlers, T. & Packer, F., 2016. Emiten pelopor green bonds adalah PT. Sarana Multi Infrastruktur (Persero) yang mengacu pada Bonds Principle dan POJK 60 Tahun 2017. Penulis menelaah bagaimana praktik akuntansi pengakuan, pengukuran, dan pelaporan Green Bonds di PT SMI dengan tujuan untuk mengetahui apakah ada kesesuaian antara Green Bonds di PT. SMI dengan frameworknya, apakah ada pembeda dengan obligasi konvensional yang menggunakan PSAK 71, serta apakah PT SMI berpotensi melakukan praktik greenwashing. Data diperoleh menggunakan metode kepustakaan dan in-depth interview bersama PT SMI, OJK, dan DJPPR. Tulisan ini membuktikan bahwa tidak ada pembeda antara praktik akuntansi pengakuan, pengukuran, dan pelaporan Green Bonds di PT SMI dengan bonds konvensional, hanya saja green bonds memerlukan dokumen tambahan berupa green bonds report. Green Bonds di PT SMI masih terjaga dengan baik hal ini dibuktikan dengan rating idAAA yang diberikan oleh Pefindo dan rating BBB oleh Fitch Ratings. Dana hasil Green Bonds segera disalurkan oleh PT SMI kepada proyek yang didanai sehingga tidak melakukan praktik greenwashing. / Environmental sustainability has become a hotly discussed issue at international meetings with the emergence of efforts to promote Sustainable Development Goals (SDGs) (Perpres No. 59 of 2017). This is the background for Green Bonds, namely debt securities whose issuance proceeds are invested in environmentally friendly projects (Ehlers, T. & Packer, F., 2016. The pioneer issuer of green bonds is PT. Sarana Multi Infrastruktur (Persero) which refers to Bonds Principles and POJK 60 of 2017. The author examines the accounting practice of recognising, measuring, and reporting Green Bonds at PT SMI with the aim of finding out whether there is compatibility between Green Bonds at PT. SMI and the framework, whether there are differences from conventional bonds that use PSAK 71, as well as whether PT SMI has the potential to practice greenwashing. The data were obtained using the library method and in-depth interviews with PT SMI, OJK, and DJPPR. This paper proves that there is no difference between the accounting practice of recognizing, measuring, and reporting Green Bonds at PT SMI with conventional bonds, it's just that green bonds require additional documents in the form of a green bond report ds at PT SMI is still well maintained, this is evidenced by the idAAA rating given by Pefindo and the BBB rating by Fitch Ratings. The proceeds from the Green Bonds are immediately distributed by PT SMI to the projects being funded so that they do not practice greenwashing.

Actions (login required)

View Item