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[Carbon Emissions In Asia: The Role Of Renewable Energy, Non-Renewable Energy, Carbon Tax, And Net-Zero Emissions Commitments ]]>
<![CDATA[Riyono, Kenley Maccauley]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i2.7277
<![CDATA[Net-zero emissions are the main target for countries to immediately address the current carbon emission problem due to the degradation of the natural environment. Asia is the largest emitter of carbon emissions and the largest user of energy. Most of these carbon emissions result from the excessive use of non-renewable energy as the main energy input. Renewable energy is believed to have a dual effect of reducing carbon emissions and replacing the role of non-renewable energy. The transition is an important issue nowadays for countries supported by domestic climate policies and country commitments. The purpose of this study is to determine whether renewable energy, non-renewable energy, carbon tax, and net-zero emissions will affect carbon emissions. The results show that renewable energy and net-zero emissions have a negative significant effect, non-renewable energy has a positive significant effect, and carbon emission has no significant effect on carbon emissions in Asia. Even so, the implication of this research is as input and consideration for countries to transition to sustainable energy sources and strengthen the design of carbon tax to be more effective along with the country's commitment. The sample used is 36 countries in Asia from 2011-2020. The method used is panel data analysis to determine the effect.]]>
<![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[Strategi Pemasaran Produk Baru BNI Kids Mobile dalam Upaya Meningkatkan Kesadaran Menabung pada Anak Sejak Dini ]]>
<![CDATA[Muludi, Adam As’ad]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v6i5.8389
<![CDATA[Penelitian ini bertujuan untuk menganalisis bagaimana fitur desain dan strategi pemasaran aplikasi mobile banking ramah anak, BNI Kids Mobile, dapat membentuk kebiasaan menabung dan meningkatkan literasi keuangan pada anak usia 8–15 tahun. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, melibatkan wawancara mendalam kepada anak-anak, orang tua, serta pihak pendukung lain seperti guru dan komunitas parenting. Pengolahan data dilakukan secara tematik dengan menggunakan software NVivo 12 untuk memetakan node, membangun relasi antar-node, serta menyusun matriks yang menghubungkan temuan lapangan dengan teori utama Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). Hasil penelitian menunjukkan bahwa desain visual yang cerah dan interaktif, penggunaan gamifikasi, dan narasi edukatif yang menarik menjadi faktor kunci dalam meningkatkan minat dan konsistensi anak menabung. Orang tua memerlukan kontrol yang fleksibel dan keamanan digital yang kuat. Kesimpulan dari penelitian ini adalah bahwa strategi pemasaran yang efektif melibatkan kolaborasi dengan sekolah dan komunitas parenting, serta penggunaan promosi digital yang berbasis visual dan emosional, yang bersama-sama mampu membangun adopsi aplikasi sekaligus menanamkan nilai edukatif sejak dini.]]>
<![CDATA[Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour ]]>
<![CDATA[Stanley, Nicklaus]]>;
<![CDATA[Widianingsih, Luky Patricia]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i3.7909
<![CDATA[The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.]]>
