Articles
<![CDATA[Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem ]]>
<![CDATA[Kenley Maccauley Riyono]]>;
<![CDATA[Luky Patricia Widianingsih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i2.85474
<![CDATA[There is a need to evaluate the effectiveness of carbon tax policies across different sectors in reducing emissions and increasing government revenue, while assessing their practical implementation and impact on economic and environmental outcomes. This study aims to determine the effectiveness of carbon tax implementation in various sectors and whether it can reduce carbon emissions and increase government revenue, thereby helping to mitigate climate change and improve environmental, social, and economic conditions. The sample in this study includes 24 countries that have implemented a carbon tax, allowing for the analysis of carbon emissions levels and government revenue indices. Regression analysis is used to determine the strength of the relationship between carbon tax implementation in various sectors, the share of jurisdiction emissions covered, and government revenue. The results indicate that implementing a carbon tax in various sectors significantly reduces carbon emissions and increases government revenue. These findings suggest that a carbon tax is essential as an environmental policy in all countries and represents the most effective way to mitigate carbon emissions. This evidence should be considered by countries contemplating its implementation.]]>
<![CDATA[Apakah Pinjaman P2P lebih berkontribusi bagi debitur UMKM atau Non UMKM di Indonesia? ]]>
<![CDATA[Cliff Kohardinata]]>;
<![CDATA[Luky Patricia Widianingsih]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i3.3133
<![CDATA[Tujuan dari penelitian ini adalah untuk memperoleh bukti secara empiris mengenai prioritas platform P2P dalam menyalurkan pinjamannya, apakah memprioritaskan UMKM atau telah didominasi oleh non-UMKM. Penelitian ini dibagi menjadi beberapa tahap, yaitu: (1) Uji two-sample Pinjaman P2P untuk UMKM dan non-UMKM untuk keseluruhan;(2) Uji two-sample t Pinjaman P2P untuk UMKM dan non-UMKM untuk perseorangan; (3) Uji Uji two-sample t Pinjaman P2P untuk UMKM dan non-UMKM untuk badan. Data penelitian yang digunakan pada penelitian ini adalah data pinjaman P2P untuk UMKM dan Non UMKM secara keseluruha, perseorangan, dan badan dari bulan Jan 2022 hingga Des 2023. Hasil penelitian menunjukkan bahwa:(1) Terdapat perbedaan mean yang bermakna untuk pinjaman P2P UMKM dengan non-UMKM yang didominasi oleh non-UMKM; (2) Terdapat perbedaan mean yang bermakna untuk pinjaman P2P perseorangan UMKM dengan non-UMKM yang lebih memprioritaskan non-UMKM; (3) Terdapat perbedaan mean yang bermakna untuk pinjaman P2P bagi UMKM dan non-UMKM untuk badan dengan lebih memprioritaskan pinjaman P2P untuk UMKM.]]>
<![CDATA[THE EFFECT OF INVENTORY TURNOVER AND DEBT-TO-EQUITY RATIO ON PROFITABILITY WITH INFLATION AS MODERATION ]]>
<![CDATA[Salim, Wijaya]]>;
<![CDATA[Santoso, Wiliam]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v6i2.5646
<![CDATA[This study investigates the effect of inventory turnover (ITO) and debt-to-equity ratio (DER) on profitability, specifically return on assets (ROA), with inflation acting as a moderating variable. Using secondary data from the financial statements of 17 IDX-listed retail firms from 2021 to 2023, the research employs multiple linear regression and MRA. The findings reveal that ITO and DER have no significant direct effect on ROA, highlighting the complexity of their role in profitability. Interestingly, while inflation does not moderate the relationship between ITO and ROA, it does weaken the negative effect of DER on ROA under high inflation conditions. This suggests that inflation may influence profitability indirectly through the company's ability to adjust its financial strategies, such as pricing and debt management, rather than directly affecting operational efficiency or capital structure. This research contributes to the literature by addressing the limited research on the moderating role of inflation in the relationship between financial ratios and profitability, particularly in the retail sector. It extends the application of agency theory in understanding how managerial decisions related to inventory and debt are influenced by external macroeconomic pressures. The results emphasize the need for a more comprehensive understanding of profitability determinants, suggesting that both internal management strategies and external factors must be considered to better navigate economic uncertainties.]]>
<![CDATA[DETERMINAN MAKROEKONOMI DAN PAJAK DAERAH TERHADAP KETIMPANGAN EKONOMI ]]>
<![CDATA[Chang, Nicholas]]>;
<![CDATA[Boediono, Philipo]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v6i2.5606
<![CDATA[Ketimpangan ekonomi merupakan salah satu tantangan utama dalam pembangunan berkelanjutan di Indonesia. Pengukuran rasio gini dapat dimanfaatkan untuk mengetahui seberapa besar ketimpangan yang dialami di Indonesia. Rasio tersebut dapat dipengaruhi oleh berbagai variabel yaitu Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pengaruh variabel Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah terhadap data rasio gini di Indonesia. Sampel penelitian terdiri dari data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) mencakup 38 provinsi di Indonesia untuk periode 2023-2024. Metode yang digunakan adalah analisis regresi linier berganda dengan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa hanya variabel populasi yang memiliki pengaruh signifikan positif terhadap rasio gini. Implikasi dari penelitian ini menekankan pentingnya optimalisasi pajak daerah, peningkatan efektivitas transfer fiskal, serta pengembangan kebijakan redistribusi dan pemberdayaan masyarakat untuk mengurangi ketimpangan ekonomi.]]>
<![CDATA[Determinants of carbon emission disclosure of energy sector companies in Indonesia ]]>
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v28i1.10639
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh profitabilitas, leverage, eksposur media, ukuran dewan komisaris, dan ukuran dewan direksi terhadap pengungkapan emisi karbon pada perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2016 sampai dengan 2021. Terdapat 34 perusahaan energi yang digunakan sebagai sampel, sektor ini merupakan penghasil emisi karbon terbesar di Indonesia, sementara tinjauan terhadap sektor ini masih terbatas pada penelitian-penelitian sebelumnya. Metode analisis data menggunakan analisis regresi berganda. Temuan penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan emisi karbon perusahaan. Namun, eksposur media, ukuran dewan komisaris, dan ukuran dewan direksi berpengaruh positif terhadap pengungkapan emisi karbon perusahaan. Temuan ini mengimplikasikan bahwa eksposur media dapat menjadi mekanisme yang efektif untuk mengkomunikasikan tujuan keberlanjutan perusahaan. Perusahaan harus fokus dalam mengelola komposisi dewan komisaris dan direksi. Hal ini sangat penting karena kedua pihak ini memainkan peran penting dalam fungsi pengawasan dan manajemen harian perusahaan, yang memungkinkan mereka untuk memandu keputusan dan tindakan perusahaan dalam pengungkapan emisi karbon.]]>
<![CDATA[The Effect of Green Investment on the Disclosure of Carbon Emissions from SRI-Kehati Companies ]]>
<![CDATA[Vianney Parameswara Ali]]>;
<![CDATA[Luky Patricia Widianingsih]]>
<![CDATA[ Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025 ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun ]]>
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DOI: 10.36985/6g5x9859
<![CDATA[This study examines how green investment affects carbon emission disclosure in companies listed on the SRI-Kehati index. Using the PROPER rating as a proxy for green investment, this research applies a quantitative approach with multiple linear regression analysis on data from 25 companies. The Carbon Emission Disclosure Index (CED) measures transparency in emissions reporting, with firm size as a control variable. The findings reveal a positive relationship between green investment and carbon emission disclosure. Companies with higher PROPER ratings tend to be more transparent in reporting their carbon emissions. This confirms that sustainable investment enhances corporate environmental accountability. The study’s implications suggest that PROPER ratings can serve as a benchmark for improving carbon disclosure standards. Therefore, policymakers and regulators should encourage businesses to invest in environmentally friendly practices to enhance transparency and support climate change mitigation efforts]]>
<![CDATA[Mediating Effect Of Return On Asset On The Effect Between Internal Capital Disclosure And Stock’s Return ]]>
<![CDATA[Kohardinata, Cliff]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Talahaturusun, Jevan Andreas]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.4.1.79-86
<![CDATA[This study aims to examine the effect between internal capital disclosure (ICD) and stock return with the mediation of return on asset (ROA) on the banking sector of Southeast Asia. We find that ICD does not have direct correlation with stock returns, ICD has a positive and significant effect with ROA, ROA has a significant and positive effect with stock return, and the mediating variable ROA can mediate effect between ICD on stock return. Bounded rationality or cognitive limitation resulted in investors needing mediation that ease capturing, memorizing, and processing of information in their minds, one of which is to use return on asset as a bridge between internal capital disclosure and stock return. Aside from that, for investors it is very possible to gain big advantage if they can analyze ICD texts and do trading strategy adjustments, because this study stated that there is a positive effect between ICD and ROA that impacts stock return.]]>
<![CDATA[Carbon Emission Disclosure: Evidence from Manufacturing Company ]]>
<![CDATA[Kelvin Yauri]]>;
<![CDATA[Luky Patricia Widianingsih]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v7i2.985
<![CDATA[This study aims to examine variables that affect carbon emissions disclosure. The variables tested in this study include media exposure, environmental performance, leverage, and firm size. Carbon emission disclosure is measured using a checklist based on the information request sheet provided by the Carbon Disclosure Project (CDP). The research sample was 34 manufacturing companies listed on the IDX selected from 2016-2020. Data analysis used pooled least squares. The result of this study indicates that the variables of media exposure, environmental performance, and company size have a significant positive effect on carbon emissions disclosure. Meanwhile, leverage has a significant negative impact on carbon emissions disclosure. This study implies that manufacturing companies need to change the perception that disclosing carbon emissions will only increase costs because disclosing carbon emissions also benefits companies and other stakeholders. The value of the study confirms the “inside and outside” drivers that can contribute to changes and improvements in carbon emission disclosure performance.]]>
<![CDATA[Fintech Category Moderation Analysis: 3P Factors and Diversification in Startup Investment Decisions ]]>
<![CDATA[Nugrhanto, Kaningar Odie]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Santoso, Wiliam]]>
<![CDATA[ Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian ]]>
Publisher : <![CDATA[Riviera Publishing ]]>
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DOI: 10.58344/locus.v4i6.4396
<![CDATA[Investment decisions are a crucial aspect of the business world, especially for startups that operate under high levels of uncertainty. This study aims to analyze the influence of people (management team), performance (startup performance), potential upside (growth potential), and diversification (portfolio diversification) on investment decisions, considering the moderating role of the startup category (fintech vs. non-fintech). The research employs a Structural Equation Modeling (SEM) approach using SmartPLS to analyze the relationships between these variables based on data collected through a survey of startup investors. The findings indicate that people and performance significantly influence investment decisions, particularly in fintech startups, which require competent management to navigate strict regulations. Potential upside is more attractive to investors in fintech startups due to the exponential growth achievable through technology, whereas diversification has a greater impact on non-fintech startups in mitigating business risks. Furthermore, the startup category serves as a moderating variable, where the effects of these four factors on investment decisions differ between fintech and non-fintech startups. The implications of this study provide insights for investors in evaluating startups before making investment decisions and assist startup founders in enhancing their business appeal. This study also contributes to the academic literature on key factors in startup investment decisions, particularly by considering the differences between fintech and non-fintech startups.]]>
<![CDATA[CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE ]]>
<![CDATA[Riyono, Kenley Maccauley]]>;
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v17i2.7247
<![CDATA[Research Purposes. This study aims to determine whether carbon pricing can increase the capacity of renewable energy mediated by government revenue. Research Methods. The sample used is 22 countries that have implemented a carbon price either carbon tax or emissions trading system from 2019 to 2023. The analysis method uses panel data regression. Research Results and Findings. The results show that government revenue can fully mediate the impact of carbon pricing on renewable energy capacity. This result indicates that carbon pricing plays a vital role in social and economic as a domestic climate policy and is the most effective solution to increase the use of renewable energy. The implication of this research result can be used as a consideration for countries to design and implement carbon pricing to be more effective.]]>
