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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL MANAJEMEN BISNIS Madani : Indonesian Journal of Civil Society Nobel Management Review Paradoks : Jurnal Ilmu Ekonomi Research Horizon
Nur Rachma
Institut Teknologi Dan Bisnis Nobel Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research Horizon

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The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
Optimizing Government Internal Audits through the Implementation of Blockchain Technology for Fraud Prevention Rahman, Karlina Ghazalah; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.907

Abstract

Fraud in public financial management remains a major challenge in developing countries like Indonesia, where weak internal controls and low transparency facilitate corruption, data manipulation, and budget misuse. This study examines the influence of government internal audits on fraud prevention and the role of blockchain technology in enhancing audit effectiveness within the Barru Regency government. A quantitative approach was employed, with data collected via questionnaires from 70 respondents across seven purposively selected government agencies. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) through SmartPLS 4. The results indicate that internal audits positively and significantly impact fraud prevention, and blockchain technology also contributes significantly to reducing fraud. However, the moderating effect of blockchain on the relationship between internal audits and fraud prevention was found to be insignificant, suggesting that current blockchain adoption does not enhance audit effectiveness. The model explains 83.5% of the variance in fraud prevention, demonstrating strong predictive power. These findings highlight that while internal audits and blockchain independently support fraud prevention, effective integration requires comprehensive digital transformation, supported by political commitment, clear regulations, and capacity building, to fully realize blockchain’s potential in strengthening public sector governance.
Co-Authors Abdullah Abdullah Adella Viana Andi Marlinah Dara Ayu Nianty Muhammad Hidayat Nurhaeda Nurhaeda Nurkhalik Wahdanial Asbara Nurul Izzanurdin Rahman, Karlina Ghazalah Reynilda Reynilda Rifai Al Ailmunur Suriyadi Nur Un Dini Imran