Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 4 (2026): Artikel riset Oktober 2026

Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)'s Sustainability Report

Taufan Hariono (Magister of Accounting, Directorate of Postgraduate Programs, Universitas Muhammadiyah Malang)
Driana leniwati (Magister of Accounting, Directorate of Postgraduate Programs, Universitas Muhammadiyah Malang)



Article Info

Publish Date
01 Oct 2026

Abstract

This study aims to analyze carbon emission disclosure in the sustainability report and examine the non-financial and financial impacts of the electricity-based Rubber Tyred Gantry (RTG) energy transition at PT Terminal Petikemas Surabaya (TPS) (TPS). This study employed a mixed method approach by combining qualitative data obtained through semi-structured interviews and quantitative data derived from the 2025 Sustainability Report of PT Terminal Petikemas Surabaya (TPS) (TPS). The findings indicate that carbon emission disclosure has been implemented systematically and refers to the GRI 305 standard through the integration of operational, reporting, and financial functions. From a non-financial perspective, the RTG energy transition contributes to reducing carbon emissions, minimizing air pollution and noise, improving workplace environmental quality, and increasing energy efficiency. From a financial perspective, although requiring substantial initial investment, the transition generates operational cost efficiency, more stable energy costs, and long-term economic benefits through cost savings and investment recovery mechanisms. These findings indicate that the implementation of green technology not only supports corporate sustainability but also provides strategic economic value for the company.

Copyrights © 2026






Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...