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All Journal Jurnal Akuntansi dan Keuangan Hasina: Jurnal Akuntansi dan Bisnis Syariah
Mila Indriastuti
Universitas Muhammadiyah Prof. DR. Hamka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Indonesian Carbon Tax: How Newborn Learn to Jump into The Next Step? Arief Budi Wardana; Mila Indriastuti; Dhian Adhetiya Safitra
Jurnal Akuntansi dan Keuangan Vol. 24 No. 1 (2022): MAY 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.24.1.34-45

Abstract

As one of the largest emitting countries globally, Indonesia is a newcomer to carbon tax implementation. However, the carbon tax literature in Indonesian context is still minimal. This study aims to examine the implementation of carbon taxes in various countries, review the roadmap for implementing carbon taxes in Indonesia, and examine various mechanisms in other countries that have previously implemented carbon taxes by conducting literature review. The study results show that several countries have applied a broader carbon tax to several sectors and relatively higher tariffs than Indonesia. The long journey of the carbon tax before finally being scheduled on April 1, 2022, still needs to be improved in term of object, subject, reporting mechanism, and carbon tax rate. The author proposes the transportation sector as a complement to the coal power plant to change consumer behaviour towards products that produce carbon emissions.
THE INFLUENCE OF FINANCIAL RATIOS ON THE PREDICTION OF FINANCIAL DISTRESS IN COMPANIES IN THE CONSUMER NONCYCLICALS FOOD AND BEVERAGE SUB-SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE 2016 - 2022 Iswatun Hasanah; Mila Indriastuti
Jurnal Akuntansi dan Bisnis Syariah Vol 2 No 1 (2025): Edisi 2
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v2i1.1754

Abstract

Penelitian ini menelaah pengaruh return on assets, current ratio, debt to equity ratio, total assets turn over dan sales growth terhadap financial distress yang diproksikan dengan Interest Coverage Ratio (ICR) dengan fokus khusus pada perusahaan sektor consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016–2022. Dengan memanfaatkan pendekatan kuantitatif dan analisis regresi logistik, studi ini menganalisis data panel dari 14 perusahaan yang terpilih dan pengolahan data dilakukan dengan software SPSS 15. Hasil penelitian mengungkapkan bahwa debt to equity ratio, total assets turn over, sales growth tidak berpengaruh signifikan terhadap financial distress, sedangkan return on assets berpengaruh positif dan signifikan terhadap financial distress dan current ratio berpengaruh negatif dan signifikan terhadap financial distress. Studi ini memberikan wawasan berharga dalam literatur manajemen keuangan, membimbing praktisi penanam modal dalam mengambil keputasan dan perusahaan dalam untuk mengawasi kinerja keuangan. Untuk peneliti selanjutnya disarankan untuk menambahkan atau menggunakan variabel independen yang lain dan sektor perusahaan yang lain dengan harapan dapat memperoleh hasil yang lebih baik
Co-Authors Arief Budi Wardana Dhian Adhetiya Safitra Iswatun Hasanah