IMPLEMENTASI CARBON ACCOUNTING PADA PRODUSEN BUS LISTRIK: STUDI KASUS DI PT VKTR TEKNOLOGI MOBILITAS TBK

Marlina, Marlina (2025) IMPLEMENTASI CARBON ACCOUNTING PADA PRODUSEN BUS LISTRIK: STUDI KASUS DI PT VKTR TEKNOLOGI MOBILITAS TBK. Tesis (S2) - thesis, Universitas Bakrie.

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Abstract

This study analyzes the implementation of carbon accounting at PT VKTR Teknologi Mobilitas Tbk, an electric bus manufacturer listed on the Indonesia Stock Exchange. Using an exploratory qualitative approach with a case study method, this research explores current conditions, implementation strategies, supporting and inhibiting factors, and implications for corporate sustainability performance. Data were collected through in-depth interviews with three internal informants and company document analysis, then analyzed using grounded theory, gap analysis, and data triangulation. The findings indicate that carbon accounting implementation at VKTR remains in its early stages with a compliance-driven orientation following its IPO. The company heavily relies on external parties for emissions calculations, with reporting coverage limited to scope 1 and scope 2. Main challenges include limited human resource capacity, absence of digital infrastructure, suboptimal data quality, and lack of comprehensive Life Cycle Assessment (LCA) implementation. Nevertheless, VKTR possesses a strong foundation for further development through group ecosystem support, strategic partnerships, and sustainability commitment. This study recommends transformation from compliance orientation toward integrated strategy through internal capacity development, LCA implementation, governance strengthening, and structured decarbonization roadmap formulation.

Item Type:	Thesis (Tesis (S2) - )
Uncontrolled Keywords:	carbon accounting, electric vehicles, sustainability, Life Cycle Assessment, PT VKTR Teknologi Mobilitas Tbk, grounded theory
Subjects:	Management Thesis > Thesis (S2)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Magister Management
Depositing User:	Marlina Marlina
Date Deposited:	05 Dec 2025 02:26
Last Modified:	05 Dec 2025 02:26
URI:	https://repository.bakrie.ac.id/id/eprint/12918

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