Fajriyatul Abadiyah
University of Bangka Belitung

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CARBON TAX AND CARBON EMISSIONS IN ASEAN: EXPLORING THE MODERATING ROLE OF RENEWABLE ENERGY PENETRATION Fajriyatul Abadiyah; Irna Bontor Febyola
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 3 No 2 (2025): November 2025
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v3i2.92

Abstract

This study examines the impact of carbon tax implementation on per capita carbon emissions in ASEAN countries, highlighting the moderating role of renewable energy within the national energy mix. Motivated by the urgent need to balance economic growth with emission reduction in developing regions, the research applies a quantitative approach using Dynamic Panel Generalized Method of Moments (GMM) with secondary data from the World Bank, OECD, IMF, and IEA covering 2010–2023. The findings reveal that adopting a carbon tax significantly reduces carbon emissions, confirming its effectiveness as a fiscal environmental policy instrument. Moreover, the share of renewable energy not only directly reduces emissions but also enhances the effectiveness of the carbon tax, indicating a strong synergistic effect when both policies are implemented simultaneously. The interaction between carbon tax and renewable energy proves to be significantly negative, suggesting that countries with higher renewable energy penetration benefit more from carbon tax policies. Among control variables, economic growth and urbanization are associated with higher emissions, while trade openness shows no significant effect. These results provide critical implications for ASEAN policymakers to integrate carbon taxation with renewable energy expansion strategies and reinvest tax revenues in green technology development. The study contributes novel evidence to environmental economics by validating Pigouvian Tax theory and policy mix frameworks in the context of Southeast Asian economies.
Training, Competence, and HSE as Determinants of Worker Performance: The Mediating Role of Job Satisfaction in Mining Companies Robert Tua Barasa; Fajriyatul Abadiyah; Yurda Indari
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/zqa75a27

Abstract

The mining sector plays a strategic role in Indonesia’s economy but faces persistent challenges related to workforce quality and occupational safety. This study examines the effects of training, competence, and health, safety, and environment (HSE) on worker performance, with job satisfaction as a mediating variable, among mining workers in Bangka Belitung, Indonesia. Using a quantitative survey of 200 respondents, the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that training, competence, and HSE positively and significantly influence job satisfaction. Training, HSE, and job satisfaction also have significant positive effects on worker performance, whereas competence has no significant direct effect on performance. Job satisfaction mediates the relationships of training, competence, and HSE with worker performance. The findings indicate partial mediation for training and HSE, while competence influences worker performance indirectly through job satisfaction. This study contributes to human resource management literature by demonstrating the different pathways through which human resource practices relate to worker performance in the mining sector. Practically, the findings highlight the importance of integrating training, competence development, and HSE practices with initiatives to enhance job satisfaction and improve worker performance.