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An Analysis of the Role of Fiscal Policy in Controlling CO2 Emissions in the Industrial Sector in Indonesia Viola Novaryca; Nayla Desviona; Lizabeth Sari Dewi; Asramid Yasin
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.803

Abstract

Climate change and the growing dependence on fossil fuels have intensified the challenge of aligning Indonesia’s industrial development with its emission reduction commitments. This study analyzes the role of fiscal policy in controlling CO₂ emissions in Indonesia’s industrial sector during the period 2010–2023, with a particular focus on three fiscal instruments: carbon taxation, fossil fuel subsidies, and government expenditure on the energy and environmental sectors. Using a descriptive-analytical approach based on secondary time-series data from national greenhouse gas inventories, state budget documents, government reports, and international energy publications, this study compares the dynamics of industrial CO₂ emissions with the development of fiscal policy instruments. The findings show that industrial CO₂ emissions generally increased throughout the observation period, with a temporary decline during the COVID-19 pandemic and a sharp rebound in 2022–2023. This increase was closely associated with the expansion of energy-intensive industries and the continued reliance on coal-based energy, particularly in manufacturing and mineral processing activities. Fiscal policy has not yet provided a coherent emission-control signal. Carbon tax implementation remained limited and has not directly affected the manufacturing sector, while fossil fuel subsidies continued to create price distortions that weakened incentives for energy efficiency and renewable energy adoption. At the same time, government spending on environmental and renewable energy programs remained relatively small compared with the scale of fossil fuel subsidies. This study concludes that Indonesia’s fiscal policy still operates in two opposing directions: supporting emission reduction through carbon pricing and green expenditure, while simultaneously sustaining carbon-intensive industrial activity through energy subsidies. Strengthening fiscal coherence is therefore essential to align industrial growth with Indonesia’s low-carbon transition agenda.
Peran Pembelajaran Probabilitas Dalam Mengembangkan Kemampuan Berpikir Matematis Siswa: Systematic Literature Review Nayla Desviona; Marwah Masruroh; Salde Ofera; Viola Novaryca; Asramid Yasin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.715

Abstract

Rendahnya kemampuan berpikir matematis siswa Indonesia menjadi persoalan yang tidak dapat diabaikan, terlebih ketika dikaitkan dengan materi probabilitas yang secara konseptual menuntut kemampuan penalaran, koneksi matematis, dan pengambilan keputusan secara logis. Kajian yang secara sistematis memetakan hubungan antara pembelajaran probabilitas dan kemampuan berpikir matematis siswa masih sangat terbatas, sehingga belum terbentuk gambaran yang menyeluruh mengenai kontribusi materi tersebut terhadap pengembangan kemampuan berpikir matematis. Penelitian ini bertujuan untuk mengkaji peran pembelajaran probabilitas dalam mengembangkan kemampuan berpikir matematis siswa melalui sintesis berbagai hasil penelitian yang relevan. Metode yang digunakan adalah tinjauan literatur sistematis dengan penelusuran artikel melalui basis data Google Scholar, Garuda, dan ScienceDirect, dibatasi pada rentang tahun dua ribu delapan belas hingga dua ribu dua puluh empat. Dari proses seleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, diperoleh sepuluh artikel ilmiah sebagai sumber data utama yang dianalisis menggunakan teknik sintesis naratif. Hasil kajian menunjukkan bahwa pemahaman konsep probabilitas memiliki hubungan yang erat dan bersifat resiprokal dengan kemampuan berpikir matematis siswa. Kesulitan belajar yang dialami siswa bersifat sistemik dan bersumber dari lemahnya pemahaman konseptual, bukan sekadar kelemahan prosedural. Pembelajaran berbasis konteks nyata, pemanfaatan teknologi, serta bahan ajar yang terstruktur terbukti efektif dalam meningkatkan pemahaman konsep sekaligus memperkuat kemampuan berpikir matematis siswa. Dengan demikian, pembelajaran probabilitas perlu diposisikan sebagai wahana strategis dalam membangun kemampuan berpikir matematis siswa secara menyeluruh.
The Impact of Local Budget Efficiency on Sustainable Economic Growth: Panel Data Evidence from Jambi Province, Indonesia Irmanelly Irmanelly; Asrini Asrini; Musnaini Musnaini; Deka Veronica; Rian Dani; Trie Hierdawati; Ria Annisa Putri; Viola Novaryca
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 21 No 2 (2026): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v21i2.2026.pp446-458

Abstract

Budget efficiency is an important issue in local government financial management, particularly in regions where fiscal resources arelimited and development needs continue to increase. This study analyzes the relationship between local budget efficiency and regional economic growth in Jambi Province, Indonesia. The analysis covers 12 local governments, comprising the provincial government, nine regencies, and two cities, over the 2018–2024 period. Using 84 observations, this study employs panel data regression with a fixed-effects model. The analysis includes the Efficient Spending Ratio (ESR), Capital Expenditure Ratio (CER), and Fiscal Independence Ratio (FIR), while population and the regional minimum wage are included as control variables. The estimation results show that ESR has a positive and significant relationship with regional economic growth. CER and FIR also show positive and significant relationships, with coefficients of 0.087 (p = 0.007) and 0.029 (p = 0.042), respectively. In contrast, population has a negative and significant relationship with economic growth, while the regional minimum wage has a positive and significant relationship. The fixed-effects model produces an R-squared value of 0.721 and an adjusted R-squared value of 0.681. These results indicate that the quality of local expenditure management and the capacity of local governments to manage their fiscal resources are relevant to regional economic performance. The findings suggest that local governments need to pay greater attention to spending efficiency, productive capital expenditure, and fiscal capacity when formulating regional development policies.