SARJANA - Akuntansi

Asal Perguruan TinggiUniversitas Katolik Widya Mandala Surabaya
Nama ProdiAkuntansi
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Sustainable Development has been an emerging issue since Environmental Conferences at Rio de Janeiro in 1992. Supporting that statement, United Nations (UN) has published an agreement called Sustainable Development Goals (SDGs) which aims to provide a better world for current generation and also the next generation. SDGs itself means a development that emphasize sustainable matters based on human right and equality to make an advancement on social, economy and environment. SDGs provide 17 goals on sustainable development, embodied by ending poverty and hunger, promoting good health and human well-being, and also mitigating climate change that makes a phrase ‘sustainable development’ not merely as a void slogan, but indeed could be materialized globally. 
Each goal contained in SDGs is interrelated each other. However, to implement SDGs we should have a priority scale so that the goal can be efficiently achieved. Stockholm Resilience Centre provides a new viewpoint about SDGs. The research classifies SDGs into four levels and climate change has become the pivotal point of other SDGs. We could not take the problems regarding with Climate Change easily since it has huge impact, both geographically and substantially. Geographically, it has a global impact, as we can see that there is no place in this world that is not experiencing global warming. Substantially, it has a significant impact towards the other SDG, as we could see that global warming can increase the threat of hunger and poverty as it caused over-evaporation which leads to crop failure.
From these explanations, we could see how climate change has an inevitably huge impact and needs to be tackled so that the other SDGs could be achieved. Therefore, this study focuses on helping Indonesia to perform a strategical and sustainability action which aims to mitigate carbon emission as the biggest factor that stimulate the climate change. This study deployed a qualitative method with secondary data source and literature study. The result of this study is manifested in a strategical, comprehensive and sustainable program, called CONNECT. CONNECT stands for Carbon Accounting, Education, and Taxation which represent several actions to mitigate carbon emission level in Indonesia.
In line with its name, CONNECT consists of three programs. The first action, Carbon Accounting is targeted to mitigate carbon emission in industrial and commercial sectors. It aims to measure and report carbon emissions produced by pervasive corporation. This action definitely needs the contribution from Ikatan Akuntan Indonesia (IAI) as professional organization that has an authority to determine accounting standards related to carbon accounting. However, in order to make this action more applicable, the author provided recommendations on recognizing, measuring, and reporting carbon accounting.
The second action is Carbon taxation. Carbon taxation targeted to common citizen in Indonesia, it means that all the elements of the society in Indonesia are responsible to mitigate carbon emission. This action itself aims to mitigate carbon emission caused by household activity as it is the biggest carbon emission contributor in Indonesia. For the realization of this action, we need participation from Kementerian Keuangan and Direktorat Jenderal Pajak Indonesia to publish certain regulations regarding fine charges in the form of tax charges, to those who work inefficiently and produce huge amount of carbon emissions.
Last but not least, the third action is Carbon Education. The author realized that the next generation is the only hope to keep the sustainability. Therefore, I also provide an action that aims to increase the awareness of the society towards climate change through green comic titled “CHLOROPHYLL”. This comic is targeted for children between 3-10 years old. This comic also provides general knowledge, relevant information, and actions should be taken to mitigate the impacts of climate change. Through CONNECT, it is hoped that all elements of society in Indonesia (government, industry, household, professional organization and also the next generation) could be connected and cooperate in order to reach the SDGs by the year of 2030.
 In conclusion, I believe that CONNECT would significantly and sustainably mitigate carbon emissions. Therefore, CONNECT is also the answer of problems regarding Climate Change as the pivotal point of the other SDGs. Achieving SDGs 2030 in Indonesia, LETS CONNECT! 
Prioritas Pencapaian Prestasi Tahun Tingkat
1 Best Essay Best Essay on 18th Indonesia Accounting Fair 2017 Regional Lihat
2 Best Qualitative Paper Best Qualitative Paper on Accounting Competition and Remarkable Discussion Paper Competition 2018 Nasional Lihat
3 Ketua Kelompok Studi Akuntansi (KSA) Ketua Kelompok Studi Akuntansi (KSA) 2017 Propinsi Lihat
4 Juara 1 Juara 1 National Accounting Olympiad on GMAD 2017 2017 Nasional Lihat
5 Juara 1 Juara 1 National Accounting Competition 2017 2017 Nasional Lihat
6 Juara 1 Juara 1 on Accounting Society in Versatility 2017 2017 Nasional Lihat
7 Juara 1 Juara 1 on 9th Hadays Accounting Writing Competition 2016 Nasional Lihat
8 Juara 1 Juara 1 UKMC Accounting Days 2017 2017 Nasional Lihat
9 Juara 2 Juara 2 National Accounting Student Conference 2016 Nasional Lihat
10 Juara 1 Juara 1 Parahyangan National Accounting Challenge 2018 2018 Nasional Lihat

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