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All Journal Educoretax Journal of Law, Administration, and Social Science
Dewi, Cynthia Atika
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.
Apakah Perizinan Berdampak Pada Keberlanjutan Perusahaan Kelapa Sawit? Dewi, Cynthia Atika; Siagian, Maria Florensia; Firmansyah, Amrie
Journal of Law, Administration, and Social Science Vol 4 No 4 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i4.778

Abstract

Indonesia merupakan salah satu penghasil kelapa sawit terbesar di dunia. Permasalahan perizinan tentunya menjadi sorotan utama dalam pendirian perusahaan kelapa sawit. Berdasarkan Peraturan Presiden Nomor 44 Tahun 2020 tentang Sistem Sertifikasi Perkebunan Kelapa Sawit Berkelanjutan Indonesia, yang biasa dikenal dengan Indonesian Sustainable Palm Oil (ISPO), pemerintah mewajibkan setiap perusahaan kelapa sawit memiliki sertifikasi ISPO sebagai bentuk perizinan dan jaminan bahwa praktik produksi telah mengikuti prinsip dan kaidah berkelanjutan. Permasalahan mengenai perizinan membawa dampak negatif bagi perusahaan karena memicu terjadinya konflik kepentingan dengan masyarakat, pemerintah, dan permasalahan lingkungan. Penelitian ini bertujuan untuk membahas hubungan antara permasalahan perizinan perusahaan kelapa sawit dan keberlanjutan perusahaan kelapa sawit. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari artikel jurnal ilmiah. Pendekatan dalam penelitian ini menggunakan metode scoping review. Analisis dilakukan dengan menghubungkan informasi data sekunder terkait isu keberlanjutan sosial dengan perizinan perkebunan kelapa sawit di Indonesia serta kaitannya dengan Global Reporting Initiative (GRI) standard. Penelitian ini menyimpulkan bahwa terdapat hubungan antara permasalahan perizinan perusahaan kelapa sawit dengan isu keberlanjutan sosial. Perusahaan kelapa sawit yang mengabaikan isu keberlanjutan sosial akan menimbulkan dampak negatif terhadap keberlanjutan perusahaan di masa mendatang.
Co-Authors Amrie Firmansyah Edi Nugroho Harsoyo, Allamanda Titania Ilyas, Guntoro Siagian, Maria Florensia Utomo, Rachmad