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All Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis International Journal of Economics, Accounting, and Management
Tulus Harefa
Universitas Sriwijaya
Economics, Econometrics & Finance

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Pajak karbon dalam mewujudkan Sustainable Development Goals: a systematic literature review Tulus Harefa; Luk Luk Fuadah
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 4 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i4.1455

Abstract

Pajak karbon memiliki potensi besar dalam mendukung pencapaian Sustainable Development Goals (SDGs), namun implementasinya memerlukan pendekatan yang hati-hati dengan kebijakan pendukung yang efektif. Penelitian ini mengkaji berbagai literatur terkait implementasi pajak karbon, dengan fokus pada tantangan dan peluang di negara berkembang, khususnya Indonesia. Penelitian ini menggunakan metode systematic literature review (SLR) dengan kriteria inklusi berupa artikel yang dipublikasikan antara tahun 2018 hingga 2024. Dari total 120 artikel yang diidentifikasi, sebanyak 30 artikel dipilih secara purposif berdasarkan relevansi topik dan kualitas akademik. Hasil studi menunjukkan bahwa pajak karbon dapat menjadi alat yang efektif untuk mencapai tujuan keberlanjutan, terutama jika kebijakan yang diterapkan mempertimbangkan kesetaraan sosial, efisiensi ekonomi, dan keberlanjutan lingkungan. Namun, keberhasilan implementasi sangat bergantung pada kesiapan infrastruktur perpajakan, pemahaman publik, serta dukungan kebijakan yang menyeluruh. Oleh karena itu, untuk memastikan efektivitas pajak karbon dalam mendukung pencapaian SDGs, diperlukan pengembangan kapasitas kelembagaan, peningkatan kesadaran masyarakat, serta penyesuaian kebijakan dengan konteks sosial dan ekonomi yang ada. Temuan ini memberikan wawasan penting bagi pengambil kebijakan dalam merancang pajak karbon yang lebih adaptif dan berkelanjutan di Indonesia.
Corporate Social Responsibility: A Literature Review On Practices, Implications, And Future Directions Rizki Agung Santoso; Tulus Harefa; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.883

Abstract

Corporate Social Responsibility (CSR) has become an integral component of corporate governance and business strategy across various sectors. This literature review explores recent developments in Corporate Social Responsibility (CSR) and its multifaceted impact on corporate reputation, financial performance, and crisis management. CSR, once focused primarily on social and environmental initiatives, has evolved to include digital responsibility, reflecting its adaptability to modern corporate demands. The COVID-19 pandemic highlighted CSR’s critical role in fostering resilience, as companies that prioritized social contributions and public health maintained stronger market positions. Additionally, CSR influences ethical considerations in areas such as tax management and data responsibility, raising questions about its authentic application and the potential need for regulatory oversight. Through an analysis of recent studies, this review emphasizes that CSR serves as both a strategic advantage and an ethical mandate. Notably, CSR’s expansion into Corporate Digital Responsibility (CDR) highlights its relevance in addressing contemporary issues like cybersecurity and data protection. As businesses navigate evolving social and technological landscapes, CSR continues to drive value by building trust, enhancing corporate reputation, and supporting sustainable business models
Literature Review of Performance Management Systems and Their Impact on Employee Performance Tulus Harefa; Rizki Agung Santoso; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.892

Abstract

This journal presents a comprehensive literature review on Performance Management Systems (PMS) and their influence on employee performance, focusing on studies published from 2020 onwards. PMS is a crucial organizational tool designed to align individual goals with broader organizational objectives, promoting employee engagement, productivity, and overall success. Through analyzing ten scholarly articles, the review highlights several key themes: the role of PMS in enhancing employee engagement, the adaptability of PMS across various industries, and the impact of PMS on productivity. Studies suggest that well-designed PMS can lead to higher employee engagement and job satisfaction by providing clear goals and regular feedback. However, the review also discusses challenges related to PMS implementation, particularly in industries with high uncertainty, where a one-size-fits-all approach may not be effective. Additionally, the literature emphasizes the importance of flexibility within PMS, as it allows organizations to adapt to changing market conditions and employee needs. Despite its benefits, PMS can face resistance during implementation, which requires careful management of change processes. The review concludes that a successful PMS is one that is adaptable, inclusive, and integrated with organizational culture, offering valuable insights for organizations seeking to improve employee performance. Future research could explore the long-term impact of PMS on employee behavior and organizational sustainability
Co-Authors Fuadah, Lukluk Rizki Agung Santoso