AKUNTANSI DAN TATA KELOLA KARBON DAERAH: Dari Potensi Ekologis Menuju Nilai Ekonomi dan Pembangunan Berkelanjutan

Authors

Indra Basir, S.E., M.Ak.
Universitas Sulawesi Barat
Muhammad Ihsan Ansari, S.E., M.Ak.
Universitas Sulawesi Barat
Dahliah, S.E., M.M.
Universitas Sulawesi Barat
Nur Fitriani, S.E., M.M.
Universitas Sulawesi Barat

Keywords:

Akuntansi, Tata Kelola , Karbon, Daerah

Synopsis

Indonesia memiliki hutan, gambut, mangrove, dan padang lamun yang menyimpan karbon dalam jumlah besar. Namun, daerah yang kaya potensi ekologis belum tentu mampu memperoleh nilai dari karbon. Buku ini menunjukkan bahwa jarak antara potensi dan nilai diisi oleh serangkaian prasyarat, yaitu bukti, hak, integritas, dan tata kelola, yang sebagian besar merupakan persoalan akuntansi dan akuntabilitas publik. Berpijak pada Peraturan Presiden Nomor 110 Tahun 2025 tentang instrumen nilai ekonomi karbon, buku ini membahas karbon dari sudut pandang pemerintah daerah secara utuh. Pembahasan dimulai dari fondasi kebijakan dan akuntansi karbon sektor publik, berlanjut ke MRV, kesiapan pengukuran, pelaporan, verifikasi, dan assurance, lalu ke kelembagaan, penganggaran, dan keuangan karbon daerah, serta pembagian manfaat, safeguards, dan keadilan distribusi. Buku ini juga memotret kesiapan daerah dan menjelaskan mengapa skema serapan karbon alami sulit berkembang. Sebagai jalan keluar, buku ini menawarkan Model Akuntansi Karbon Daerah Berbasis Bukti dan Hak beserta roadmap penguatan yang bertahap. Dua prinsip menuntun seluruh pembahasan: bukti mendahului nilai, dan hak mendahului pendapatan. Dengan kedua prinsip itu, pembaca diajak melihat karbon bukan sebagai komoditas yang tinggal dijual, melainkan sebagai ujian bagi kemampuan pemerintah daerah mengelola informasi, hak, dan manfaat secara kredibel, akuntabel, dan berkeadilan. Buku ini ditujukan bagi akademisi dan mahasiswa akuntansi, administrasi publik, ekonomi, dan lingkungan; aparatur pemerintah daerah, DPRD, dan aparat pengawasan intern pemerintah; serta praktisi dan pegiat program karbon.

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November 3, 2026

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