Mohammad Amin Rasyidi
Directorate of State Assets Policy Formulation, DGSAM, Ministry of Finance, Jakarta, Indonesia

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

Found 2 Documents
Search

Redefining Carbon Accountability: The Impact of Consumption-Based Accounting on Indonesia Climate Policy and Carbon Trading Potential Mohammad Amin Rasyidi; Arief Anwar Hidayat
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 11 No. 2 (2026): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v11i2.1362

Abstract

Research Originality – This research distinguishes itself by pivoting from traditional carbon accounting to a more nuanced quantification of the fiscal implications inherent in export-embedded emissions. While the bulk of existing literature remains focused on the experiences of developed nations, this study explicitly links CBA to Indonesia’s domestic carbon trading potential and its strategic roadmap toward net-zero. Research Objectives – This study aims to examine how a shift toward CBA might reshape Indonesia’s climate policy and carbon trading potential by quantifying emissions linked to international trade. Research Methods – The study uses an environmentally extended Single-Region Input-Output (SRIO) analysis. The dataset spans two decades (2000-2022) and covers 35 industrial sectors. This approach was made possible by integrating two Input-Output datasets: World Input-Output Database and the Asian Development Bank, integrated along environmental accounts for CO₂ emissions. Empirical Result – Roughly 24% of Indonesia’s total carbon emissions are actually embedded in its net exports. By transitioning from PBA to a CBA framework, Indonesia could convert these export-related emissions into tradable carbon credits. This could potentially unlock a revenue stream of approximately USD 6.89 billion per year. Implications – These findings provide an evidence-based framework for the Indonesian government to strengthen its leverage in global carbon markets and meet 2060 net-zero emissions target more aggressively. Theoretically, this paper contributes to the expanding field of carbon responsibility, demonstrating that CBA can be a vital tool for strengthening equity and transparency in global emissions accounting.
Carbon Accountability in Indonesia’s State-Owned Assets Management Mohammad Amin Rasyidi; Tanda Setiya
Signifikan: Jurnal Ilmu Ekonomi Vol. 15 No. 1 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v15i1.46638

Abstract

Research Originality: This study is among the first to introduce an Environmentally Extended Input-Output (EE-IO) framework to quantify the carbon externalities of state-owned assets (BMN) management in Indonesia. This area has received limited empirical attention. Research Objectives: The study aims to systematically measure direct and indirect carbon emissions associated with BMN utilization and assess their implications for public asset governance. Research Methods: An EE-IO model is constructed using Indonesia’s 2016 input-output table, sectoral emission intensities, and audited government electricity expenditure data to estimate emission multipliers and carbon impacts. Empirical Results: The Electricity and Gas Supply sector exhibits the highest emission multiplier (4,919.05 tons CO₂ per billion Rupiah). Electricity-related BMN expenditure is estimated to generate 28.4 million tons of CO₂, revealing a substantial but previously under-recognized source of environmental burden. Implications: The findings support emission-informed budgeting, emission-based performance indicators, and the integration of carbon accountability into public asset management. JEL Classification: Q56, H54, D57, H83