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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Business Inflation Management and Accounting
Simanjuntak, Sandy Wiratno H
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Law Number 1 of 2004 concerning State Treasury on State Financial Management Fahri, Achmad; Simanjuntak, Sandy Wiratno H; Mahardika, Dutasena; Putra, Moody Rizqy Syailendra
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 1 (2025): January 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i1.4701

Abstract

Various efforts have been made to realize good governance in the presentation of reports, accountability, and management of government finances, including the birth of Law Number 1 of 2004 concerning State Treasury. The purpose of this study is to determine the influence of Law No. 1 of 2004 concerning State Treasury on the management of state finances and the principles of state financial management according to Law No. 1 of 2004 concerning State Treasury. The results of this study are that the State Treasurer General who holds the position of Minister of Finance has the authority to supervise and manage government accounts. The State General Cash Account is opened by the Minister of Finance to manage government accounts. Implementation of the state budget, management of state cash, development of financial management of public service agencies, accounting and financial reporting, and management of government investment are the five main components of the treasury administration process. Clarity of Roles and Check and Balance are two main principles of the State Treasury Law. The State Treasury Law adheres to the principles of universality, annuality, unity, and specialization.
Efektivitas Penerapan Pajak Karbon dalam Mengurangi Emisi Gas Rumah Kaca di Indonesia Aprillia, Indah Siti; Parapat, Fauzan Rizki; Anastasya, Vannya; Fadloli, Muhammad; Rohma, Inayah Ar; Erdiyanto, Rizqy Pratama; Simanjuntak, Sandy Wiratno H; Najla, Tengku Amira; Malkan, David Biliya
Journal of Business Inflation Management and Accounting Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i1.4663

Abstract

Perubahan iklim menjadi tantangan global yang mendesak akibat peningkatan emisi gas rumah kaca (GRK), termasuk di Indonesia, di mana sektor energi dan industri menjadi kontributor utama. Pajak karbon diperkenalkan sebagai instrumen kebijakan untuk mengurangi emisi dengan menetapkan harga atas karbon yang dihasilkan, memberikan insentif bagi pelaku usaha untuk beralih ke teknologi rendah emisi dan energi terbarukan. Penelitian ini bertujuan menganalisis efektivitas penerapan pajak karbon dalam mengurangi emisi GRK di Indonesia. Dengan menggunakan metode studi kepustakaan, penelitian ini mengkaji kebijakan pajak karbon di berbagai negara dan potensinya di Indonesia. Hasil menunjukkan bahwa pajak karbon, meski menghadapi tantangan seperti resistensi industri dan dampak sosial, memiliki potensi besar dalam mendorong transisi energi dan mendukung pembangunan berkelanjutan. Keberhasilan kebijakan ini bergantung pada desain yang inklusif, transparansi pengelolaan hasil pajak, serta integrasi dengan kebijakan energi bersih. Kesimpulannya, pajak karbon dapat menjadi instrumen utama mitigasi perubahan iklim di Indonesia jika didukung dengan langkah strategis dan komitmen dari seluruh pemangku kepentingan.
Co-Authors Anastasya, Vannya Aprillia, Indah Siti Erdiyanto, Rizqy Pratama Fadloli, Muhammad Fahri, Achmad Mahardika, Dutasena Malkan, David Biliya Moody Rizqy Syailendra Putra Najla, Tengku Amira Parapat, Fauzan Rizki Rohma, Inayah Ar