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All Journal Measurement : Jurnal Akuntansi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Ilmu Pemerintahan Widya Praja Jurnal Aplikasi Akuntansi FINANCIAL : JURNAL AKUNTANSI Journal of Economics and Business Aseanomics Journal of Islamic Accounting and Finance Research Journal of Accounting and Digital Finance Jurnal Ilmiah Pengabdian dan Inovasi Basic and Applied Accounting Research Journal
Ika Kurnia Indriani
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Journal of Accounting and Digital Finance

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Developing circular accounting for carbon emissions measurement in Indonesia: a literature review Indriani, Ika Kurnia; Kurniasih, Ninik; Soraya, Soraya
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1791

Abstract

This study aims to develop carbon footprint measurements using attribution and consequential methods. Attribution and consequential methods have been widely implemented in Europe and America. Carbon emission sources are classified based on consumption and production activity categories. However, in Indonesia, forest and land fires are the highest source of carbon emissions, occurring almost every year during the dry season in peatlands. Peatland exploitation leads to forest fires and deforestation of tropical forests in Indonesia. The impacts of these fires include the loss of ecosystem benefits and biodiversity. Peatlands in Indonesia are estimated to produce 68.6 gigatons of carbon, equivalent to 10% to 14% of the world's organic carbon sources. Accounting methods can be used to measure and report carbon emissions caused by forest and land fires. This study used a systematic literature review. The literature used comes from carbon accounting experts in the UK, published in Scopus-indexed journals. The study results show that attribution and consequential methods could be used to measure the carbon footprint caused by peatland exploitation. The Indonesian government could adopt this method in developing circular accounting for carbon emission measurement and reporting.
Co-Authors AGUS WIDODO Agus Widodo Anik Cahyowati Anik Cahyowati Cahyowati, Anik Henri Prasetyo Kurniasih, Ninik Mahyus Melati Pramudita Lestari Merry Triani Murti Puspita Rukmi Perdhiansyah Cahyowati Soraya Soraya Soraya Uray M. Nur V. Ananta Wikrama Tungga Dewi Wida Arindya Sari Yohanes Adi Nugroho