Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal AbdiMU Proceeding National Conference Business, Management, and Accounting (NCBMA)
Antonius Bimo Rentor Luntungan
Universitas Informatika Dan Bisnis Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE ROLE OF EXTENSIFICATION IN PLASTIC EXCISE SEGMENTATION TO REDUCE CONSUMPTION AND INCREASE STATE REVENUE: A SUSTAINABLE WASTE MANAGEMENT PERSPECTIVE Fatih Naufal; Antonius Bimo Rentor Luntungan; Melania Lintang Kenisah
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia faces significant challenges in managing plastic waste. Projections from the National Waste Management Information System (SIPSN) estimate that national waste generation will reach 50.06 million tons in 2025, with around 40 percent remaining unmanaged and entering the ocean. Each year, approximately 16.02 million tons of waste flow into Indonesian waters, threatening marine ecosystems. Despite waste management budget realization reaching IDR 61.86 billion in 2024 and absorption levels consistently exceeding 99 percent, environmental outcomes remain suboptimal. This condition highlights the need for stronger fiscal instruments that ensure administrative efficiency and directly reduce plastic consumption and improve environmental performance. Previous studies on plastic excise in Indonesia have generally applied uniform tax rates without considering segmentation based on product categories or environmental impact. In addition, research addressing excise as a dual fiscal–environmental instrument remains limited. This study aims to examine the role of extensification in segmented plastic excise as a more proportional alternative to conventional approaches. This research employs a qualitative policy analysis approach, supported by a comparative review of international practices in plastic taxation. The findings indicate that uniform excise rates are less effective in addressing varying environmental impacts across plastic products. A segmented excise system, based on product characteristics and environmental impact, is more effective in influencing consumption behavior while expanding fiscal capacity. This study contributes by proposing an extensification-based segmentation model that integrates environmental objectives with fiscal policy, providing practical insights for policymakers in designing more adaptive and sustainable plastic excise policies in Indonesia.
Workshop Peningkatan Kompetensi Guru dan Tenaga Kependidikan Indarta Priyana; Antonius Bimo Rentor Luntungan; Fitria Angelia Ridwan; Veronica Rohali Sitorus
Jurnal AbdiMU (Pengabdian kepada Masyarakat) Vol. 6 No. 1 (2026): Mei
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/abdimu.v6i1.1982

Abstract

This Community Service (PKM) activity was carried out to improve the competence of teachers and education personnel in Atambua, Belu Regency, East Nusa Tenggara. The main problems faced by partners are limited access to competency development training, low digital literacy, and lack of strengthening soft skills and adaptability in supporting quality education services. This condition is a challenge for educators in the Eastern Indonesia region in dealing with the development of technology-based education and changing learning needs. PKM activities are carried out using participatory training methods through an andragogy (adult learning) approach. The stages of the activity include observation of participant needs, preparation of training materials, implementation of workshops, group discussions, mind mapping practices, learning simulations, and evaluation of activities through pre-test and post-test. Participants in the activity consisted of teachers, principals, and education personnel in Belu Regency. The results of the activity showed that participants experienced an increase in understanding of digital literacy, interpersonal communication, adaptive mindset development, and participatory learning strategies. Participants also showed high enthusiasm during the workshop activities and were able to make a commitment to self-development through the AGILE concept as a form of readiness to face changes in the world of education. This activity has a positive impact on improving the professional competence of teachers and education personnel and supporting the strengthening of the quality of education services in the Eastern Indonesia region.
Co-Authors Fatih Naufal Fitria Angelia Ridwan Indarta Priyana Melania Lintang Kenisah Veronica Rohali Sitorus