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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Education Research Golden Ratio of Finance Management East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ekonomika Dan Bisnis Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Research Horizon
Candra, Yudas Tadius Andi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Faktor yang Mempengaruhi Minat Menjadi Akuntan Publik di Era Digital Sunaryo, Yunarti Elisabeth; Candra, Yudas Tadius Andi
Journal of Education Research Vol. 5 No. 4 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i4.1685

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh dari kemajuan teknologi, penghargaan financial dan lingkungan kerja terhadap minat menjadi akuntan publik di era digital ini.  Hasil penelitian ini diharapkan dapat menjadi sebuah pertimbangan bagi Prodi Akuntasi dan organisasi profesi Akuntan dalam mengembangkan metode-metode strategis meningkatkan jumlah Akuntan Publik yang terdaftar secara resmi di Indonesia. Metode penelitian ini adalah metode kuantitatif dengan mengunakan uji kualitas data, uji asumsi klasik, dan uji hipotesis. Sampel yang di ambil dari mahasiswa Universitas Mercu Buana prodi akuntansi angkatan 2020 dan 2021. Pengumpulan data mengunakan kuesioner yang dibagikan kepada 65 responden. Teknik analisis data memanfaatkan program SPSS versi 29. Hasil yang diperoleh: variabel kemajuan teknologi terbukti berpengaruh terhadap minat menjadi akuntan publik dengan nilai signifikansi 3,693>1,999, variable penghargaan financial berpengaruh dengan nilai signifiknsi sebesar 3,337>1,999 sedangkan variabel lingkungan kerja tidak berpengaruh terhadap minat menjadi akuntan publik dengan nilai signifikansi 1,738<1,999.
Policy Analysis and Implications for Sustainable Development Goals of Carbon Tax Implementation in Indonesia Baba, Maria Anjelina; Candra, Yudas Tadius Andi
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.943

Abstract

The continuous increase in carbon emissions in Indonesia over the past three decades has prompted the need for effective policy instruments to mitigate the impact of global warming. This study aims to analyze the implementation of the carbon tax in Indonesia and its relationship to the achievement of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative with a public policy study approach through analysis of documents, regulations, and official national and international reports. The results show that the energy sector, especially coal-fired power plants, is the largest contributor to emissions, making it the initial target for the implementation of a carbon tax starting in 2022 at a rate of IDR 30/kg CO₂e through a cap and tax mechanism. This policy has the potential to reduce emissions while increasing fiscal revenue to support the energy transition, green development, and social protection. However, its effectiveness is still influenced by challenges such as limited sector coverage, industry readiness, and regulatory strengthening.
Co-Authors Amaliah, Suci Ameliah, Nor Laili Fitri Baba, Maria Anjelina Hali, Antonyo Almase Gasi Hartato, Ervantus Khatarine, Rendhita Dizzy Maharani, Violinda Sinta Putra, Rizqi Kurnia Sebayang, Laura Sindhea Sunaryo, Yunarti Elisabeth