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All Journal Jurnal Sain Veteriner Jurnal Kedokteran Brawijaya JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pendas : Jurnah Ilmiah Pendidikan Dasar Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik YARSI Medical Journal Veterinary Biomedical and Clinical Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Sri Murwani
Bagian Mikrobiologi Fakultas Kedokteran UNIBRAW Malang
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Medicine & Pharmacology Social Sciences Veterinary Other

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Analysis of the Effect of Excise Rates Increases, Total Tobacco Production, and Education Level on the Prevalence of Youth Smokers in Indonesia Siagian, Noah Van Juanda; Murwani, Sri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.615

Abstract

The high prevalence of smoking among individuals aged 15–24 in Indonesia represents a serious issue requiring greater attention, particularly in relation to the effectiveness of fiscal and social policies. This study aims to analyze the impact of excise rate increases, total tobacco production, and education level on youth smoking prevalence in Indonesia. Panel data from 34 provinces for the years 2017, 2019, 2021, and 2023 were utilized. The analytical method employed was panel data regression with a fixed-effect approach, selected based on the results of the Chow and Hausman tests. The findings reveal that, partially, excise rate increases have a negative and significant effect on youth smoking prevalence, while total tobacco production shows no significant effect. Education level exerts a negative and significant influence on youth smoking prevalence. Simultaneously, the three independent variables significantly affect youth smoking prevalence in Indonesia. These results suggest that fiscal policies, such as excise rate increases, alongside improvements in access to education, can serve as effective instruments in reducing smoking prevalence among young people. The study recommends that the government further optimize excise policies and educational programs as strategic measures to control tobacco consumption in Indonesia.
Fiscal decentralization, institutional quality, and green regional growth: A PRISMA-guided systematic review (2016–2025) Sriyanto, Agus; Murwani, Sri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2224

Abstract

Fiscal decentralization (FD) is widely promoted to enhance regional development, yet its environmental implications remain contested. This study examines the conditions under which FD supports or undermines green regional growth, with particular attention to institutional quality and governance. Using a PRISMA-guided systematic literature review, this study analyzes empirical research from Scopus and Web of Science published between 2016 and 2025. Fifteen eligible studies were identified based on predefined inclusion criteria linking FD indicators with environmental outcomes. The findings reveal three consistent patterns. First, FD is associated with improved environmental outcomes, including lower emissions and stronger green performance, when supported by strong institutional quality, such as the rule of law, corruption control, and administrative capacity. Second, this association tends to be adverse in weak institutions. Third, several studies report cross-jurisdictional spillovers and suggest institutional thresholds at which FD effects change sign. Heterogeneity in outcomes and methods precluded meta-analysis. These results highlight the importance of aligning decentralization with governance capacity. The study contributes by integrating fiscal, institutional, and environmental perspectives and by identifying threshold effects and governance configurations as key mechanisms shaping sustainable decentralization outcomes.
Co-Authors Agus Sriyanto Aritonang , Yoke Ruminson Djoko Winarso Dwi Yuni Nur Hidayati Hanifah, Fithria Nisa Hutabarat, Mariana Ruth Theresia I Ketut Gede Muliartha IDA Susilawati, IDA Iriansyah, Nur Firman Ketut Muliartha Lesmana, Muhamad Arfan Loeki Enggar Fitri Mulyohadi Ali Nur Aini, Dinda Nurcahyo, Marsanto Adi Purwanto Purwanto Qosimah, Dahliatul Riswan Jaenudin Rizal, Mohamad Nor Siagian, Noah Van Juanda Siti Hadijah Syarifuddin Utomo, Rachmad Wongso Suhendro YUNI, YUNI