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All Journal Indonesian Journal Economic Review (IJER) Indonesian Journal of Innovation Multidisipliner Research
Viola Novaryca
Universitas Muhammadiyah Jambi
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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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.
Co-Authors Asramid Yasin Lizabeth Sari Dewi Marwah Masruroh Nayla Desviona Salde Ofera