Implementasi Akuntansi Karbon dalam Kebijakan Fiskal Hijau di Indonesia: Kajian Scoping Review
DOI:
https://doi.org/10.35837/subs.v9i2.3672Kata Kunci:
Akuntansi Karbon; Kebijakan Fiskal; Pelaporan Publik; Nilai Ekonomi Karbon; Tata Kelola FiskalAbstrak
Tujuan penelitian: Penelitian ini bertujuan untuk menganalisis sejauh mana kebijakan fiskal Indonesia telah mengakomodasi prinsip akuntansi karbon dalam sistem akuntansi publik dan tata kelola fiskal hijau.
Metode: Penelitian ini menggunakan metode scoping review dengan menelaah berbagai dokumen hukum, kebijakan fiskal, laporan kelembagaan, serta referensi internasional terkait pengelolaan nilai ekonomi karbon. Analisis dilakukan secara kualitatif-deskriptif dan tematik untuk memetakan hubungan antara kebijakan fiskal, sistem akuntansi publik, dan mekanisme nilai ekonomi karbon di Indonesia.
Temuan penelitian: Hasil penelitian menunjukkan bahwa kerangka hukum dan kelembagaan nasional telah mendukung penerapan instrumen fiskal berbasis karbon, namun integrasi antara sistem pelaporan fiskal dan data lingkungan masih terbatas.
Implikasi praktis: Hasil penelitian ini memberikan rekomendasi bagi Kementerian Keuangan, Kementerian Lingkungan Hidup dan Kehutanan, serta Bappenas untuk memperkuat koordinasi dan mengintegrasikan pelaporan fiskal dengan informasi karbon.
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