Jurnal Etikonomi Vol. 12 No. 1 April 2013
PEMANASAN GLOBAL (GLOBAL WARMING) DAN AKUNTANSI LINGKUNGAN Muniaty Aisyah Fakultas Ekonomi clan Bisni UIN Syarif Hidayatullah Jakarta ABSTRACT There has been increasing awareness of thl' interactions betmen societies and their natural emironments over the past twen{J' _years. This mvan:ness has been sharpened �)' concerns about resource scarcil)', emironmental d�gradation and environmental issues such as global wam,ing. J\1.irroring thl' increasing importance of the environinent to broader sociery, the interest in the relationship heflveen bminess and the environmmt has also ,grown dramatical!}. Whether a compar0• enters the marketplace direct!)· or not, environT11ental and nat11ral resources make it11portant contribHtions to lot{g-term economic pe,formance and can therefore be considered as company's economic assets. Among the services proi•ided �)' the envirom111:nl lo sociei)' are inpflts lo prodffction processes, such as wastf disposal sn1Jices provided b)' water and air. Because these servicn are not normal!), hou,ght and sold at market prices, th1y are not ,neasured �)' com'entional economic accounts. I Iowever, the annual report nmJJadt!J!S has developed as one of the most comrven places to find environmental reportint,. Tn !lhlfl)' e111erJ!.ing cottntries, such as Indonesia_. as a result ofpopulation groJJ1th, persistent mral porer{)� and other factors, the degradation conditions ef a number of environmental and natural resources, such as forest co11 er, inland fisheries, and 1J1ater flows has attained such extreme proportions, that the economic gro11/th capabilities of a nation is alreaef)• being affected. 'The eco110111ic ejfeds of these trends are not reflected in the national acc01111ts or the private companies' incon;e accounts as the mqjor component ef Indonesia's economies income. The tteJV emphasis that the Indonesian government has placed on sustainable develop!llent is a mqjor source ef criticisms ef the traditional national accounts. JVhen economic poliq decisions are based on the omission of environmental costs, production f activities ha11e got to be enco11raged to the damage of the environment and of long-tern; e the national economic growth. It has nzotivated attempts to expand the scope of national accounting [YStems �)' including enviro11mental assets and se'f7!ices. This is part of a larger movement to develop broader economic indicatorsfacmingprimari!J• on environmental accountin/!. in annual reports. Keywords: Pemanasan global, akzmtansi /ingkungan
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PENDAHULUAN Kesadaran masyarakat dunia rerhadap penanggulanga.n (global 1J.Jart11ing) pemanasan
global clan tanggung jawab lingkungan telah menunjukk.an gejala yang terus mcn.ingkat. Kesadaran ini juga menuntut perusahaan untuk memiliki tanggung jawab sosial terhadap pelestarian lingkungan. Meskipun menurut pandangan konvensional pengelolaan lingkungan oleh perusahaan adalah pemboro�an karena membutuhkan biaya besar yang berdampak pada terhambatnya daya saing perusabaan, perusahaan-perusahaan konvensional dewasa ini mulai menyadari sepenuhnya bahwa isu lingkungan merupakan bagian penting dari perusahaan, dimana pengelolaan lingkungan yang bertanggung jawab justru dapat menghindari perusahaan dari tunturan masyarakat maupun pemerintah serta mendorong peningkatan kualitas procluk yang pada akh.irnya akan meningkatkan keuntungan ekonomi perusahaan. Perusabaan yang telal1 menerapkan pengelolaan lingkungan suclah sebarusnya mencatat clan melaporkan kegiatannya ke dalam anmra/ report, meskipun disebagian besar ncgara, termasuk di Indonesia, pelaporan pengelolaan lingkungan perusahaan dalam annual report masih bersifat voluntary (suka rela) c..lan hanya berupa pengungkapan yang bersifat non publik, serta khusus
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