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Balance: Journal of Islamic Accounting
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : -     EISSN : 27747603     DOI : https://doi.org/10.21274/balance.v1i01.3154
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic accounting, Corporate Islamic accounting, SMEs accounting, Public accounting, Financial Accounting, Management accounting, Taxation, Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES astuti, apri dwi; Muna, Arinal
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11374

Abstract

Indonesia is among the world's ten largest emitters, as carbon emissions from fossil fuels are the primary cause of climate change. Law No. 7 of 2021 concerning Harmonization of Tax Regulations establishes a carbon tax as a policy instrument to internalize external emission costs and encourage a shift to renewable energy. It also helps meet Paris Agreement commitments. This study investigates the concept, objectives, and challenges associated with implementing a carbon tax as part of the national plan to achieve net-zero emissions (NZE) by 2060. This study uses qualitative descriptive analysis by analyzing secondary data from laws and regulations, government ministry websites, and national and international research journals. The study shows that Indonesia uses a combined cap-and-tax approach, which combines a carbon tax and a carbon market mechanism. Although the carbon tax has clear environmental and fiscal objectives, its implementation faces institutional, technical, political, and economic challenges, including policy coordination, stakeholder readiness, and potential impacts on businesses and low-income households. To ensure that emission reductions are effective without disrupting economic stability, this study found that carbon tax policies require a comprehensive, fair and aligned design with the national economic structure.
A Literature Review : The Role of Corporate Boards in Enhancing Banks' Financial Performance Khomidah, Tri Nurul; Lestari, Sri Widi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11384

Abstract

This study explores the role of corporate boards in enhancing banks' financial performance by examining various board characteristics such as size, gender diversity, institutional ownership, board independence, audit committee structure, and financial expertise quality. It is a qualitative study that employs a literature review method that involves identifying, selecting, and synthesizing relevant journal articles to understand the key characteristics and impacts of corporate boards. The data consist of journal articles related to corporate boards, sourced from both Indonesian and international reputable journals. These articles were selected based on their relevance to the research topic. The literature review reveals that effective boards significantly contribute to improving bank profitability, primarily through tighter oversight, optimal risk management, and well-informed strategic decision-making. Gender diversity on boards also proves to enhance transparency and corporate governance, while the duality of CEO and Board Chair roles may reduce oversight effectiveness. Besides internal factors, the findings emphasize the importance of managing external risks, such as political and economic instability, to sustain bank performance. This study offers important implications for bank management and regulators to strengthen corporate governance by establishing competent and diverse boards to drive sustainable and stable financial performance in the banking sector.

Page 6 of 6 | Total Record : 52

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