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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Proceeding International Annual Conference Economics, Management, Business, and Accounting
Suwandi
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Economics, Econometrics & Finance Social Sciences

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Influence of Regional Original Income, General Allocation Funds, Special Allocation Funds and Profit Sharing Funds Regional Shopping (Case Study of 29 Districts in East Java Province) Fitri Handayani; Suwandi; Indrian Supheni; Wiwin Alief Bachtiar
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The aim of this research is to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds and Profit Sharing Funds on Regional Expenditures, the research method uses quantitative methods with secondary data in the form of Regional Revenue and Expenditure Budget Realization reports, the analytical method in this research is analysis multiple linear regression with the help of SPSS Version 21. With a total sample of 29 districts with an observation period of 4 years, namely 2018-2021, so the total sample used in this research is 116 data. The results of the study show that partially the Regional Original Income, General Allocation Funds and Profit Sharing Funds have a positive effect while Special Allocation Funds have no effect on Regional Expenditures. Simultaneous test results of the dependent variable have a positive effect on Regional Expenditures.
THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS Hermiliani Olpah; Ambarwati; Suwandi; Wiwin Alief Bachtiar; Lala Dwipa Ananda
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1142

Abstract

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.
Co-Authors Ambarwati Fitri Handayani Indrian Supheni Lala Dwipa Ananda Olpah, Hermiliani Wiwin Alief Bachtiar