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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Media Akuntansi dan Perpajakan Indonesia (MAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Kontemporer
Riyono, Kenley Maccauley
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Dilema Religiusitas: Sebuah Paradoks Terkait Implementasi SDG Luky Patricia Widianingsih; Riyono, Kenley Maccauley
Jurnal E-Bis Vol 8 No 1 (2024): Vol. 8 No.1 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i1.1673

Abstract

This study is undertaken to offer empirical insights into the impact of countries with varying levels of religiosity and different GDP conditions on the implementation of the Sustainable Development Goals (SDGs). There are 127 countries in the world as the sample. The data analysis method uses multiple regression analysis. To separate between low and high-religiosity countries, the data is separated based on the median of religiosity. The religiosity variable uses an index religiosity publication, GDP uses a measure of country income released by the World Bank, while the implementation of SDGs uses an index released by the United Nations. The results of this study show that religiosity has a negative effect on SDG while GDP has a positive effect on SDG. The findings of this study should be interpreted with caution. Commitment to realizing sustainability goals needs the support of various stakeholders, according to the findings of this research including religious leaders, government, and the community.
EVALUASI LONGITUDINAL FAKTOR FUNDAMENTAL UNTUK KEBERLANJUTAN KESEHATAN KEUANGAN ENTITAS Riyono, Kenley Maccauley
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i2.5650

Abstract

UNVR sedang mengalami penurunan kinerja keuangan yang sangat signifikan sehinga mengakibatkan potensi insolven dan risiko keberlanjutan usaha yang tinggi meski sebagai salah satu top market leader di Indonesia. Penelitian ini bertujuan untuk mengetahui faktor utama penyebab atas melemahnya performa entitas FMCG. Sampel yang digunakan adalah entitas UNVR dengan tahun observasi dari 2013 hingga 2023. Penelitian ini merupakan kajian kritis studi kasus menggunakan analisis fundamental indikator keuangan dari profitabilitas, arus kas, stabilitas keuangan, modal kerja, intellectual capital, corporate governance, dan sustainability reporting. Hasil menunjukkan penurunan kesehatan keuangan UNVR disebabkan oleh peningkatan hutang dan melemahnya efisiensi beban operasional sehingga mengakibatkan laba usaha dan EBIT menjadi terdampak. Penemuan ini menunjukkan perlunya konservatisme terhadap pengelolaan hutang serta beban operasional agar tidak melewati batasan dari kemampuan entitas.
Carbon Emissions In Asia: The Role Of Renewable Energy, Non-Renewable Energy, Carbon Tax, And Net-Zero Emissions Commitments Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7277

Abstract

Net-zero emissions are the main target for countries to immediately address the current carbon emission problem due to the degradation of the natural environment. Asia is the largest emitter of carbon emissions and the largest user of energy. Most of these carbon emissions result from the excessive use of non-renewable energy as the main energy input. Renewable energy is believed to have a dual effect of reducing carbon emissions and replacing the role of non-renewable energy. The transition is an important issue nowadays for countries supported by domestic climate policies and country commitments. The purpose of this study is to determine whether renewable energy, non-renewable energy, carbon tax, and net-zero emissions will affect carbon emissions. The results show that renewable energy and net-zero emissions have a negative significant effect, non-renewable energy has a positive significant effect, and carbon emission has no significant effect on carbon emissions in Asia. Even so, the implication of this research is as input and consideration for countries to transition to sustainable energy sources and strengthen the design of carbon tax to be more effective along with the country's commitment. The sample used is 36 countries in Asia from 2011-2020. The method used is panel data analysis to determine the effect.
Fair Value and Historical Cost Dilemma: Modern Accounting Dynamics in Financial Statement Quality Riyono, Kenley Maccauley; Easter, Rafael Savio; Danendra, Kelvin; Wirawan Endro Dwi Radianto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7833

Abstract

The use of fair value and historical cost is still debated in modern accounting regarding its application and effect on the quality of financial statements. Moreover, there is a conflict of interest between managers and stakeholders related to the need for asset valuation based on these methods. Therefore, a solution is needed to balance between relevance and reliability to meet the needs. This study aims to determine the effect of applying fair value and historical cost on financial statement information during economic volatility. The sample used is representative of companies in the financial, property, and energy sectors that were affected by the application of valuation methods during the financial crisis in 2008 and the COVID-19 pandemic in 2020. The research was conducted using the content analysis method and literature review to find out more about the financial statements. The results show that fair value exacerbates the company's financial decline during the volatility of the financial crisis, but describes the current condition of the company so which is relevant, but not reliable due to the subjectivity of valuation. Whereas historical cost does not result in changes so it is not relevant, but more reliable due to objectivity and verifiability. With this, the research contributes to provide input in the application of both methods with a hybrid approach in financial statements.
CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE Riyono, Kenley Maccauley; Stanley, Nicklaus; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7247

Abstract

Research Purposes. This study aims to determine whether carbon pricing can increase the capacity of renewable energy mediated by government revenue. Research Methods. The sample used is 22 countries that have implemented a carbon price either carbon tax or emissions trading system from 2019 to 2023. The analysis method uses panel data regression. Research Results and Findings. The results show that government revenue can fully mediate the impact of carbon pricing on renewable energy capacity. This result indicates that carbon pricing plays a vital role in social and economic as a domestic climate policy and is the most effective solution to increase the use of renewable energy. The implication of this research result can be used as a consideration for countries to design and implement carbon pricing to be more effective.
The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3154

Abstract

This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023. The analytical method is moderated regression analysis. The results show that the carbon tax significantly negatively affects carbon emissions, even without the interaction of subsidies and tax liability offsets. It is also found that the most effective sectors are transportation, electricity, and heat. Moreover, the carbon tax significantly positively affects social welfare, subsidies, and tax liability offsets interact, particularly in the building sector. These findings reveal that carbon taxes have three benefits for the environment, society, and the economy.
Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2297

Abstract

The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.
Do Government Efforts and Commitments Affect the SDGs? Widianingsih, Luky Patricia; Riyono, Kenley Maccauley
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2296

Abstract

This study aims to examine the influence of three pillars of government efforts and commitment on the Sustainable Development Goals index. The three pillars are Transformation, Coordination and Multilateralism. Knowledge related to country policies should be improved to boost effectiveness to achieve better sustainable development goals. The research sample includes 74 countries around the world that have implemented Sustainable Development Goals practices so that they have a Sustainable Development Goals index achievement value and a Government Efforts and Commitment index value for the index performance period of 2023. The analysis method uses multiple regression in STATA. The results showed that only the Transformation variable had a significant effect on the achievement of the Sustainable Development Goals index, but the Coordination and Multilateralism variables had no effect. This finding confirms that comprehensive changes in sectoral policies, accompanied by concrete long-term strategic actions from all parties, are the hallmarks of the government's efforts and commitment.
Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2297

Abstract

The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.
Co-Authors Danendra, Kelvin Easter, Rafael Savio Luky Patricia Widianingsih Stanley, Nicklaus Wirawan ED Radianto