Haekal Ramdari, . (2026) TINJAUAN AKUNTANSI GREEN BOND SEBAGAI PEMBIAYAAN ASET BERKELANJUTAN PT. SARANA MULTI INFRASTRUKTUR. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the accounting treatment of green bonds as a source of financing for sustainable assets at PT Sarana Multi Infrastruktur (PT SMI). Green bonds are debt instruments issued to fund projects that generate positive environmental impact, requiring compliance with the principles of transparency and accountability in financial reporting. This research adopts a descriptive qualitative approach using a case study method, utilizing secondary data such as financial statements, annual reports, and the company's green bond reports for the relevant period. The analysis focuses on the recognition, measurement, presentation, and disclosure of green bonds, as well as their compliance with PSAK 55, PSAK 50/60, POJK Number 60/POJK.04/2017, and the ICMA Green Bond Principles 2021. The results indicate that green bonds play a significant role as a funding source supporting PT SMI's sustainable asset financing, with recording and reporting practices generally reflecting the company's efforts toward transparency and accountability, although certain disclosure aspects still require strengthening.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 230102028] [Pembimbing: Praptiningsih] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Yongky Rangga Yuda] |
| Uncontrolled Keywords: | Green Bond, Sustainable Financing, Sustainable Assets, Financial Reports, Sustainable Finance. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | HAEKAL THORIQ RAMDARI |
| Date Deposited: | 05 Sep 2026 02:43 |
| Last Modified: | 05 Sep 2026 02:43 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51169 |
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