Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Riset Ilmiah Jurnal Ilmu Ekonomi dan Bisnis (JUKONI)
Naila Septa Ridhoni
Universitas Riau
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EVALUASI PERENCANAAN PEMBANGUNAN DESA BERBASIS IDM DAN SDGs DESA: STUDI KASUS RKPDes DESA RESAM LAPIS Yuri Marisa; Taryono Taryono; Wellyn Cesharina Meylan; Syakirah Athiyyah Fitri; Melani Noviantori Ramadhan; Renata Deliana; Naila Septa Ridhoni
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 6 (2026): SINERGI : Jurnal Riset Ilmiah, Juni 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i6.2582

Abstract

This study aims to evaluate the alignment of the 2025 Village Government Work Plan (RKPDes) for Resam Lapis Village, Bengkalis Regency, with the Village Development Index (IDM) data and the Village Sustainable Development Goals (SDGs). The method used is an evaluative study employing a qualitative descriptive approach through document analysis and the analysis of secondary data from the official website of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. The results of the study indicate that although Resam Lapis Village has achieved the status of an Independent Village with an IDM score of 0.8929, the formulation of the RKPDes remains dominated by a routine administrative approach characterized by copy-paste practices without strategically referencing IDM data and Village SDGs. Of the 18 Village SDGs, only 33% are fully accommodated, while 28% are not accommodated at all, particularly in the environmental aspects (Goals 12 and 13 with a score of 0.00). Budget allocation remains focused on physical infrastructure, while economic empowerment and social resilience receive insufficient attention. This study recommends integrating IDM and Village SDG data as a basis for planning, strengthening the capacity of village officials, and reorienting the budget toward more productive and sustainable development.
Systematic Literature Review (Slr): Implementasi Pajak Karbon Di Indonesia Berdasarkan Uu Hpp Dalam Perspektif Ekonomi Kelembagaan Naila Septa Ridhoni; Taryono Taryono; Melani Noviantori Ramadhan; Wellyn Cesharina Meylan; Syakirah Athiyyah Fitri
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1475

Abstract

The high level of greenhouse gas emissions resulting from industrial activities and fossil energy consumption in Indonesia has prompted the government to establish a carbon tax policy through the Law on Harmonization of Tax Regulations (UU HPP) Number 7 of 2021. This study aims to analyze the implementation of the carbon tax in Indonesia based on the UU HPP from an institutional economics perspective. The method used is a Systematic Literature Review (SLR) of 15 scientific articles published between 2021 and 2026, collected via Google Scholar using a qualitative narrative synthesis technique. The results indicate that although Indonesia has a legal framework aligned with international standards, the implementation of the carbon tax still faces various institutional challenges. These include weak derivative regulations, sub-optimal emission monitoring systems, a lack of inter-agency coordination, as well as resistance from the industrial sector and the public. Institutional strengthening, digitalization of tax administration, and transparency in the utilization of carbon tax revenues are key factors in enhancing policy effectiveness toward sustainable low-carbon development.
Co-Authors Melani Noviantori Ramadhan Renata Deliana Syakirah Athiyyah Fitri Taryono Taryono Wellyn Cesharina Meylan Yuri Marisa