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THE EFFECT OF CARBON TAXES, FOSSIL FUEL USE, AND GDP GROWTH ON CARBON EMISSIONS Rahayu Kusumawati; Muhammad Heru Akhmadi
Journal of Global Business and Management Review Vol. 5 No. 2 (2023): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v5i2.8893

Abstract

This study examines the effect of carbon taxes, use of fossil fuels, and GDP growth on carbon emissions. The sample that we used is 12 European countries in the period 2016 – 2020. The analytical method used in this study is multiple linear regression analysis using panel data. The results of the study show that the use of natural gas and oil is a variable that influences carbon emissions which cause global warming. A 1% increase in the use of natural gas will increase carbon emissions by 0.24% and a 1% increase in the use of petroleum will also increase carbon emissions by 0.71%. This research also provides recommendations on fiscal policies that can be implemented in Indonesia related to the government's efforts to reduce carbon emissions.
The Impact of The Covid-19 Pandemic on the Efficiency and Budget Performance of Vocational University in Indonesia Muhammad Heru Akhmadi; Santorry Santorry; Aang Prabudi Sanusi
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss2.art208

Abstract

The COVID-19 pandemic has caused a crisis in global economic growth. To confirm the situation, this research aims to determine the impact of the COVID-19 pandemic on several vocational colleges in Indonesia. This research uses a quantitative descriptive method with collected data in 2020-2021 from vocational colleges in the Directorate General of Vocational Education, Ministry of Education, Culture, Research and Technology. The results indicate a decline in budget efficiency and budget performance by 19 percent and 4.49 percent respectively. The research also proves that the college management did not anticipate the effect Covid-19 pandemic on budget efficiency and operational performance. This is identified by the absence of differences in the level of budget efficiency and performance levels at each college. This situation shows that the management did not make any efforts to maintain financial performance during the COVID-19 pandemic.
PENINGKATAN LITERASI KEUANGAN INSTANSI PEMERINTAH DALAM PEMBAYARAN DIGITAL MENGGUNAKAN KARTU KREDIT PEMERINTAH Akhmadi, Muhammad Heru; Claudia, Cindy; Wati, Erlita Nurma; Fuady, Muhammad Syahrul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.2172

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penggunaan Kartu Kredit Pemerintah (KKP) terhadap peningkatan literasi keuangan instansi pemerintah di daerah Batam dan Karimun, Kepulauan Riau. Penggunaan KKP merupakan terobosan pembayaran belanja Negara secara non tunai. Penelitian ini menggunakan pendekatan analisis kualitatif untuk mengekplorasi penggunaan KKP. Pengolahan data menggunakan software ATLAS.ti sehingga menghasilkan network diagram, yang membantu menjelaskan hasil kodifikasi yang diolah dari hasil wawancara. Hasil penelitian menunjukkan bahwa penggunaan KKP dapat meningkatkan literasi keuangan instansi pemerintah khususnya dalam melaksanakan pembayaran belanja Negara. Proses internalisasi penggunaan KKP efektif menggunakan pendekatan role model sehingga menumbuhkan kepercayaan satuan kerja instansi pemerintah dalam menggunakan KKP. Meskipun demikian terdapat kendala internal dan eksternal yang dihadapi dalam penggunaan KKP, seperti keterbatasan Electronic Data Capture (EDC), keterlambatan penerbitan kartu, pengenaan biaya transaksi tambahan, dan ketidakpahaman dalam penggunaannya. Upaya penyelesaian permasalahan dalam penggunaan KKP dilakukan melalui sosialisasi, focus group discussion, konsultansi dan koordinasi dengan stakeholder.
Penerapan Climate Budget Tagging Menuju Penggunaan Anggaran yang Berkelanjutan Maulidiyah, Syafrina; Akhmadi, Muhammad Heru
Sosio e-Kons Vol 16, No 2 (2024): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v16i2.23178

Abstract

Climate change is an issue that has become a topic of discussion at the international level. The Indonesian government displays a serious commitment to addressing climate change. Indonesia has initiated a commitment to reduce greenhouse gas emissions in the 2015-2019 Medium Term Development Plan (RPJMN) and low carbon development in the 2020-2024 RPJMN as well as enabling a commitment to reduce emissions in the Enhanced Nationally Determined Contribution (ENDC) to the UNFCCC by The emission reduction target is 31.89% below the Business as Usual (BAU) emission level with domestic resources and 43.20% below the BAU emission level with international support in 2030. One of the policies implemented by the Indonesian Government is Climate Budget Tagging (CBT), which is a form of support from the Ministry of Finance for mitigation and adaptation measures to climate change and low-carbon economic development with the principles of sustainable finance. This research uses qualitative methods through the interpretation of secondary data obtained through literature reviews, such as previous research studies and official websites. The CBT policy has been implemented in several Ministries/Institutions and Regional Governments in Indonesia. There are several obstacles in implementing CBT policies in Indonesia. Therefore, there are several policy recommendations in the context of maintaining CBT in Indonesia, such as increasing creative financing, and increasing coordination and integration of sites between Ministries/Agencies, Regional Governments and the Private Sector.
The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19 Akhmadi, Muhammad Heru; Sumardjoko, Imam; Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2568

Abstract

The GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery.
Subsidi Energi: Tantangan Penyaluran BBM, LPG 3 kg, serta Dukungan Terhadap Kendaraan Listrik A’yun, Qurrata; Akhmadi, Muhammad Heru; Wati, Erlita Nurma
Jurnal Kebijakan Pembangunan Vol 19 No 2 (2024): JURNAL KEBIJAKAN PEMBANGUNAN VOL.19 NO.2 DESEMBER 2024
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v19i2.375

Abstract

Energi hijau menjadi strategi dalam mengendalikan perubahan iklim secara global. Beberapa negera termasuk Indonesia telah mendorong pertumbuhan energi hijau dengan mengendalikan penggunaan energi fosil dengan tetap memperhatikan kebijakan pembangunan yang dapat memberikan multiplier effect terhadap pertumbuhan ekonomi. Penelitian ini bertujuan untuk mengetahui dampak kebijakan subsidi energi pada energi fosil dan elektrik yang diberikan di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif (mixed method), dengan teknik analisis regresi melalui Aplikasi STATA 18 dan focus group discussion. Hasil penelitian menunjukkan bahwa masih terdapat beberapa tantangan yang dihadapi pemerintah berkaitan dengan belanja subsidi energi, yaitu terjadinya penyaluran subsidi energi yang tidak tepat sasaran (inclusion error) yang menyebabkan penanggulangan kemiskinan melalui program subsidi energi belum sesuai harapan. Meskipun demikian, terdapat beberapa solusi permasalah dalam upaya meningkatkan kualitas kebijakan dan mulai memikirkan adanya opsi subsidi terhadap kendaraan listrik.
Investasi Berkelanjutan Peran INA (Indonesia Investment Authority) dalam Optimalisasi Kerangka ESG (Environment, Social and Governance) Sukarsa, Galuh; Akhmadi, Muhammad Heru
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1848

Abstract

Infrastructure development stands as a main focus for the government in achieving Indonesia Emas 2045. Referring to the expansive State Budget, it urges the government to optimize the investment funding of the Sovereign Wealth Fund (SWF), known as the Indonesia Investment Authority (INA). INA is aimed at aligning infrastructure development with the enhancement of environmental, social, and governance (ESG) standards. The research utilized a literature review to examine the development of ESG integration within INA and its implementation in different countries. The findings indicate that INA has begun incorporating ESG principles in its investment activities, as highlighted in the 2022 INA Annual Report. Nevertheless, there is a need for INA to further refine its ESG practices, drawing inspiration from the regulatory frameworks and corporate collaborations seen in China and Norway. To this end, INA is anticipated to advance its ESG efforts by focusing on environmental, social, and governance metrics
THE ANALYSIS OF THE WORKING CAPITAL LOAN (WCL) IN MANUFACTURING SECTORS IN BANTEN PROVINCE Prabowo, Sakti; Akhmadi, Muhammad Heru; Solikin, Akhmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11923

Abstract

The manufacturing sector is one of the economic sectors that plays a crucial role in economic development in Banten Province. This study aims to identify the impacts of the People’s Business Credit (KUR) Program on the manufacturing sector in Banten Province. The methodology used in this study is input-output analysis to determine how the KUR Program may influence the economic sectors, especially the manufacturing sector in Banten Province. The study uses the input-output table released by the Statistics Bureau at the regional level. In Banten Province, there are five sectors with the highest value of KUR. These sectors are Wholesale and Retail Trade, Accommodation and Food Service Activities, Other Service Activities, manufacturing, and Real Estate Activities. The result suggests that the KUR Program may have a good influence on the flourishing of manufacturing sectors in Banten Province. The KUR Program may have the most significant impact on the manufacturing sector when the KUR Program is distributed to the manufacturing sector itself. However, the allocation of the KUR Program to other economic sectors, especially Wholesale and Retail Trade: Repair of Motor Vehicles and Motorcycles, Accommodation and Food Service Activities, and Other Service Activities, may also have significant effects on the manufacturing sector. It may indicate that the KUR Program strategy in Banten Province may be suitable to develop the manufacturing sector in Banten Province.
Efektivitas Penyaluran Kredit Usaha Rakyat Terhadap Pengembangan Sektor Ekonomi Unggulan di Kota Cirebon: Effectiveness of Micro Business Credit Distribution for the Development of Leading Economic Sectors in Cirebon City Akhmadi, Muhammad Heru; Anggraini, Novenia Puspita
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1228

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penyaluran Kredit Usaha Rakyat (KUR) dalam mendukung pengembangan sektor ekonomi unggulan di Kota Cirebon. Fokus penelitian diarahkan pada hubungan antara distribusi KUR dengan pertumbuhan sektor-sektor utama yang mendominasi Produk Domestik Regional Bruto (PDRB), seperti perdagangan besar dan eceran, transportasi dan pergudangan, jasa keuangan, industri pengolahan, serta konstruksi. Untuk mencapai tujuan tersebut, penelitian menggunakan metode analisis deskriptif kualitatif berbasis data sekunder dari Badan Pusat Statistik (BPS) dan Sistem Informasi Kredit Program (SIKP), serta wawancara mendalam dengan pemangku kepentingan, termasuk Direktorat Sistem Manajemen Investasi dan Dinas Koperasi, Usaha Kecil, dan Menengah Kota Cirebon. Hasil penelitian menunjukkan bahwa sektor perdagangan besar dan eceran menjadi penerima terbesar KUR dengan kontribusi signifikan terhadap PDRB, diikuti oleh industri pengolahan dan sektor lainnya. Selain itu, kebijakan subsidi bunga KUR memberikan dampak positif pada peningkatan produktivitas UMKM, perluasan pasar, dan penciptaan lapangan kerja, meskipun ditemukan ketidakseimbangan antara pola distribusi KUR dengan kebutuhan sektor-sektor unggulan tertentu. Studi ini memberikan rekomendasi strategis untuk meningkatkan efektivitas KUR melalui alokasi yang lebih terfokus pada sektor produktif, guna memperkuat peran UMKM dalam pembangunan ekonomi daerah dan nasional.
GREEN SUKUK: INSTRUMEN PEMBIAYAAN SEKTOR HIJAU UNTUK MENDUKUNG PEMBANGUNAN BERKELANJUTAN TAHUN 2018 - 2023 Qur'an, Nurul; Akhmadi, Muhammad Heru
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.5695

Abstract

This study explores the role of Green Sukuk in supporting Sustainable Development Goals (SDGs) in Indonesia by examining its alignment with Green Eligible Sectors and its impact on sustainability indicators from 2018 to 2023. The research focuses on the suitability of Green Sukuk as an instrument for funding projects that contribute positively to environmental outcomes. It also evaluates how these instruments support long-term strategies for low-carbon emissions and resilience against climatic risks. The research method uses a qualitative approach through literature study and interviews with sources, with data processing involving content analysis and qualitative data analysis. Key findings indicate that Green Sukuk has significantly contributed to reducing greenhouse gas emissions (GHG) and enhancing climate resilience, aligning with 15 Sustainable Development Goals (SDGs).