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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Accounting and Investment Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman Interdisciplinary Social Studies Jurnal Impresi Indonesia Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Indonesian Research Journal on Education Hexagon IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Amerta
Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
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Literature Review: Implementation of Carbon Tax in Indonesia Putra, Samuel Niko; Astuti, Melinda; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4566

Abstract

Climate change is an international issue that requires fast and decisive action from many countries, including Indonesia, to set a carbon price to reduce greenhouse gas emissions, which are the main drivers of climate change. In Indonesia, one of the initiatives to reduce carbon emissions is the implementation of a carbon tax. This study uses a qualitative methodology and a literature review to provide comprehensive knowledge of how Indonesia implements carbon pricing. The results show that the Indonesian government took a proactive approach to addressing problems caused by climate change when implementing the Carbon Tax. The policies set by the government provide a strong basis for implementing the Carbon Tax.
Literature Review: Behavioral Accounting Research in Indonesia Sandy, Sandy; Sulim, Dewi Siswanti; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4635

Abstract

This research was conducted in several ways, namely categorizing the title, research technique, research participants, and total article citations. This research seeks to ascertain the trajectory of the development or progress of behavioral accounting research over 15 years (2007–2021). This research uses a qualitative descriptive methodology, and a literature review or literature study system is the basis for the data collection process. The articles examined come from journal sources that have been accredited or indexed by Sinta. The findings of this research confirm that (1) describing the title reveals that the title Planned Behavior Theory has six articles, Control Locus has four articles, Fraud has ten, Nature Machiavellian has three articles, and Love for Money has three articles. (2) the mapping is based on research techniques, so this approach uses a total of seven articles from experiments, fifty-two articles from surveys and questionnaires, four articles from interviews, six articles from case studies, and four articles from theory and non-empirical. source: (3) Based on the research subjects, the mapping shows that the subjects that use elements of academics/students are thirty-three articles, bankers are two articles, accountants or auditors are 14 articles, stakeholders or employees are nineteen articles, and taxpayers/ investors totaling three articles; (4) the total citations are only mapped to the top three points, so the TPB value is 33, LoC 55, Fraud 94, Machiavellian trait number 3, and LoM 31.
Co-Authors Abdul Ghafar Ismail Adhikara, Muhammad Fachruddin Arrozi Ahad, Suci Ramadhanti Ahmad Fajri Akbar, Rizky Amin, Rashidi Andriyanto, Irwin Angelia Angelia Anjani, Dito Fatria Antasti, Erico Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arifin, Muhammad Rais Ariza, Dani Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Aulia, Aisa B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Budi Wibowo Chusanudin, Achmad Dawam, Yanuar Pribadi Delang, Teresa Ona Dewi Kurniawati Diana, Wahyu Didik Sugiyanto Djumiyati, Dewi Edi Hamdi Eka Bertuah Elis, Elis Elisabeth Angelina Esye, Yendi Fajri Ilham, Dika Fatihurrahman, Muhammad Hilmi Firdaus Fitri, Riza Aulia G, Andhika Maula Gaus, Muh Hadibowono, Satrio Haryanto Haryanto Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Indradewa, Rhian Janah, Niftahul Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kartika Dewi Djunaedi, Mira Khasanah, Fitriyani Korat, Chevri Kriswanto, Reynaldi Kurniawan, Muhammad Aditya Latifah, Cindy Longa, Erna Lutfitasari, Mayang M. Haris Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maryanti, C Susi Maulana, Rizkian Mohammad Soleh Nurzaman Monica, Novia Chris Muflihah, Dewi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Naibaho, Santy Berliana Ningrum, Ira Sita Nofrohu Retongga Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nur’Afiah, Luthfin Okchatamsi, Dian Oktaviyani, Rusna Pharmasetiawan, Garin Putra, Samuel Niko Putra, Wili Rahma Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rasikha, Alya Resca, Yuliana Restuwangi, Reginda Sri Rizaldi, Fredy Rizki, Tri Rohayati, Eneng Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra S, Lina Marlina Sabdotomo, Azamu Said, Lola Luviana Said, Lola Luviana Samsun, Samsun Sandy Sandy Sapto Jumono Sihaloho, Saut Wolker Sihono, Agus Siswantoro, Dodik Sita Ningrum, Ira Sopianti, Yusi Sri Nurhayati Suharna, Jaka Sulim, Dewi Siswanti Sunjaya, Robi Suwongso, Imanuel Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Tjahjadi, Effendi Triyana, Eva Tya Sani Uci Sulandari Wahyuni, Cantika Wawan Darmawan Wijaya, Suryanto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Y, Alia Dwi Yuni Astuti Yusup Setiawan, Yusup