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Kemakmuran Hijau: Jurnal Ekonomi Pembangunan
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30628547     DOI : https://doi.org/10.61511/jekop.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Aims: JEKOP aims to advance the field of development economics with a strong emphasis on green and sustainable prosperity. The journal seeks to provide a platform for innovative research that explores the intersection of economic development and environmental sustainability. By publishing high-quality studies, JEKOP aims to contribute to the formulation of strategies and policies that promote sustainable economic growth while addressing environmental concerns. Focus: The journal focuses on research that integrates economic development with green and sustainable practices. It highlights studies that examine how economic growth can be achieved in harmony with environmental sustainability, including the role of green technologies, sustainable resource management, and eco-friendly policies. The emphasis is on research that provides actionable insights and solutions for achieving a balance between economic prosperity and environmental stewardship. Scope: This journal seeks to publish a broad range of scholarly articles, including: 1. Green Economic Growth: Research on strategies and policies that promote economic growth while minimizing environmental impact, including green investments, sustainable industries, and low-carbon technologies. 2. Sustainable Resource Management: Studies focusing on the management of natural resources in a way that supports long-term economic development and environmental health, including practices related to energy, water, and land use. 3. Environmental Impact Assessments: Analysis of the environmental impacts of economic development projects and policies, including methods for evaluating and mitigating adverse effects. 4. Eco-Friendly Technologies and Innovations: Exploration of technological advancements and innovations that contribute to sustainable development, including renewable energy technologies, waste reduction systems, and green manufacturing processes. 5. Economic Policies and Regulations: Examination of economic policies and regulatory frameworks that support sustainable development, including incentives for green practices, environmental regulations, and sustainability standards. 6. Case Studies in Green Development: Detailed case studies showcasing successful examples of integrating economic development with environmental sustainability, providing practical insights and lessons learned.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 23 Documents
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The role of information systems in monitoring and evaluating green economy policies in Indonesia Chakim Annubaha
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v2i2.2025.2624

Abstract

Background: Digital transformation in national development governance has become a critical enabler of Indonesia’s green economy agenda. The Ministry of National Development Planning (Bappenas) has developed two key digital systems, KRISNA and e-Monev, to support evidence-based monitoring and evaluation (M&E). This study examines the effectiveness and integration of these systems in monitoring low-carbon development programs during the 2020–2024 period. Methods: This research employs a descriptive-analytical approach combining qualitative and semi-quantitative methods, using secondary data from official reports of Bappenas, the Ministry of Environment and Forestry, UNDP, OECD, and relevant international literature published between 2020 and 2025. The analysis applies the Information Systems Success Model and the Digital Governance Framework to assess system quality, information quality, and policy impact. Finding: The findings indicate that the integration of KRISNA and e-Monev has improved transparency, efficiency, and consistency in reporting green development outcomes. By 2024, approximately 78% of more than 2,300 low-carbon development programs had been integrated across ministries and agencies, enabling more coordinated monitoring. Key performance indicators show a 24.7% reduction in greenhouse gas emission intensity from the 2010 baseline and an increase in the renewable energy share to 14.8% in 2023. Overall system effectiveness achieved a high average score of 4.22 out of 5, with information quality and policy impact rated strongest, while challenges remain in inter-agency data interoperability, particularly at the sub-national level. Conclusion: These findings demonstrate that digital M&E functions not only as a technocratic tool but also as a policy learning mechanism that enhances governmental adaptability to sustainable development goals and strengthens policy coherence in green economy governance. Novelty/Originality of this article: This study advances digital governance and green policy M&E literature by demonstrating how integrated national digital systems improve policy coherence and monitoring performance, while offering recommendations to enhance interoperability and data integration.
RIA analysis of GCITA (green corporate income tax adjustment) as a fiscal instrument to promote the implementation of green accounting Dakwan Soaloon Harahap; Edy Suranta Sembiring
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i1.2026.2756

Abstract

Background:  The planet Earth has been facing the long-predicted impacts of climate change, which has resulted in changing weather patterns, land loss due to rising sea levels, more frequent forest fires, increasingly intense heat waves, and glacier retreat. The increased focus on climate change issues has called on accountants to support the recording, reporting, and management of companies so that they can adapt to climate change. Therefore, the implementation of green accounting needs to be encouraged through government policies because its impact can not only help companies manage environmental costs, but also strengthen their financial performance. Methods: This paper focuses on examining new fiscal policy opportunities to support the implementation of green accounting in Indonesia in order to address climate change challenges while improving corporate financial performance through Regulatory Impact Analysis (RIA). Findings: Based on the results of the RIA analysis, it is recommended that the government create a new fiscal policy, namely the Green Corporate Income Tax Adjustment (GCITA), because the benefits generated are greater than the costs incurred. GCITA is a policy that provides adjustments to the Corporate Income Tax (PPh) and Dividend Tax rates as an active policy tool to guide corporate behavior related to the implementation of green accounting. Conclusion: GCITA has strong potential to become a fiscal instrument to encourage the implementation of green accounting and strengthen sustainability commitments towards a green economy. This study is limited by its reliance on qualitative secondary data and a desk-based RIA framework. The analysis lacks quantitative fiscal modeling and empirical validation within the specific Indonesian economic context, which may affect the precision of the projected revenue impacts. Novelty/Originality of this article: The existence of new policy proposals that encourage the implementation of green accounting and the transition to a sustainable green economy that responds to global challenges.
Policy analysis of regional tax surtaxes and their impact on fiscal autonomy and public service quality Aditiya Rizqi Febriansah; Mohamad Rafli Dzakwan; Muhammad Solehudin
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v2i2.2025.2516

Abstract

Background: This study examines the effectiveness of the Motor Vehicle Tax/Pajak Kendaraan Bermotor (PKB) surcharge (opsen) as a fiscal instrument to enhance regional financial independence and improve public service delivery in West Java Province. Introduced as part of Indonesia’s fiscal decentralization framework, the opsen aims to optimize local revenue generation while strengthening provincial autonomy in managing essential public services such as education, transportation, and environmental management. Methods: Using a qualitative descriptive approach supported by secondary data from provincial budget reports, tax realization statistics, and regulatory documents, this paper analyzes the structure of PKB and BBNKB revenues, the contribution of the opsen to Regional Own-Source Revenue/Pendapatan Asli Daerah (PAD), and its alignment with regional expenditure priorities. Findings: The study finds that West Java has successfully utilized the opsen to expand its fiscal capacity, evidenced by consistent growth in PAD and an improved fiscal independence ratio. Nevertheless, challenges remain, including disparities in taxpayer compliance, uneven regional revenue performance, and the need for stronger integration between tax policy and service delivery outcomes. The analysis suggests that the opsen can serve as an effective public finance strategy when supported by transparent revenue management, strengthened digital tax administration, and targeted spending on high-impact public sectors. Conclusion: The study concludes that optimizing the opsen mechanism is crucial for reinforcing fiscal resilience, promoting accountable governance, and ensuring that additional tax revenue translates into measurable improvements in public services. Novelty/Originality of this article: This study contributes to the fiscal decentralization literature by extending the analysis of subnational taxation beyond revenue generation to include administrative capacity and governance effectiveness. It develops an integrated framework linking fiscal capacity and institutional factors in evaluating the opsen tax, while also providing practical insights for optimizing regional tax policy in Indonesia.

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