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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 30 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.
The influence of sustainable supply chain management on circular economy capabilities in MSMEs in the fashion and cosmetics industries Theresia Mayke Nindiya; Ratih Dyah Kusumastuti
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i2.2026.3844

Abstract

Background: The adoption of circular economy principles offers significant opportunities for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly because of their close interaction with consumers who generate post-consumption waste. This study examines how sustainable supply chain management contributes to the development of circular economy capabilities among MSMEs operating in the fashion and cosmetics sectors. Methods: Data were collected from 72 MSMEs located in Java and Bali that had implemented at least one of the 3R practices (reduce, reuse, or recycle). The relationships among variables were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The analysis revealed that green supply chain management and sustainable supply chain design positively contribute to circular economy capabilities. In addition, supply chain relationship management affects circular economy capabilities indirectly through its influence on sustainable supply chain design. Conclusion: Sustainable supply chain practices play an important role in strengthening the ability of MSMEs to adopt circular economy principles. The results highlight the need for integrated supply chain strategies to support sustainable business transformation within the fashion and cosmetics industries. Novelty/Originality of this article: This study extends the circular economy literature by providing empirical evidence from Indonesian MSMEs and demonstrating both direct and indirect pathways through which sustainable supply chain management enhances circular economy capabilities.
Sustainable working capital management in education: Concept, policy, efficiency, and measurement from an Islamic perspective Ari Eka Setyaningrum; Ikeu Haerunnisa; Ali Muhdi
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.v2i2.2025.2632

Abstract

Background: Sustainable working capital management is crucial for ensuring the operational sustainability, financial stability, and long-term resource resilience of educational institutions, which in turn underpins their contribution to inclusive and sustainable human capital development. In Islamic education, its management must also reflect principles of accountability, justice, and maqāṣid al-sharī‘ah, reinforcing responsible and sustainable resource stewardship at the institutional level. Methods: This study employed a qualitative approach using library research. Data were drawn from relevant scientific literature, government regulations, and previous studies concerning educational working capital management, institutional financial sustainability, and Islamic financial principles. Findings: The findings indicate that educational working capital consists primarily of short-term operational funds that must be managed effectively, efficiently, transparently, and accountably to sustain institutional operations over time. Effective and sustainable management contributes to institutional financial stability, improved learning quality, and greater institutional independence, supporting the long-term viability of educational service delivery. From an Islamic perspective, working capital is an amanah that should be managed in accordance with maqāṣid al-sharī‘ah while avoiding riba, waste, and injustice — principles that align closely with sustainable and responsible resource management. Its efficiency can be assessed through quantitative and qualitative indicators, including working capital ratios, cost per learner, financial reporting transparency, and its contribution to sustainable educational service quality. Conclusion: Professional and Islamic-oriented working capital management provides an important foundation for the financial sustainability, resource efficiency, and long-term competitiveness of educational institutions. Novelty/Originality of this article: This article integrates conventional working capital management principles with Islamic education and maqāṣid al-sharī‘ah, while proposing a multidimensional framework for assessing sustainable working capital efficiency in educational institutions.
Evaluation, supervision, and accountability for sustainable education financing governance Cholish Nur Fauzi; Fatih Shidqi Annabil; Ali Muhdi
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.v2i2.2025.2660

Abstract

Background: Evaluation, supervision, and accountability are essential foundations for effective, efficient, transparent, and sustainable educational funding governance. Strengthening these functions is particularly important for maintaining public trust and sustaining long-term educational quality and institutional resilience in Indonesia. Methods: This study employed a descriptive-analytical approach to examine three main aspects of sustainable educational funding governance: the concept and function of supervision, control mechanisms for ensuring effective and sustainable program implementation, and forms and standards of financial accountability. Findings: The findings show that supervision serves as a managerial instrument for ensuring consistency between educational planning and budget realization, while control functions as a corrective mechanism to maintain the quality, efficiency, and sustainability of program implementation. Financial accountability is demonstrated through Rencana Kegiatan Anggaran Sekolah (RKAS), the school activity and budget plan, budget realization reports, and internal and external audits. The integration of these mechanisms strengthens transparency, compliance, and responsible, sustainable financial management. Conclusion: Synergy among evaluation, supervision, control, and accountability is a fundamental prerequisite for improving the sustainable governance of educational funding, strengthening public trust, and supporting the long-term sustainability of educational quality in Indonesia. Novelty/Originality of this article: This study emphasizes an integrated governance framework that connects supervision, control, and accountability as mutually reinforcing mechanisms for strengthening sustainable educational funding management and institutional accountability.
Waqf-based rehabilitation of former mining land: Cash waqf linked to infrastructure fund (CWL-FRA) and phytomining models for sustainable economic growth Biruni Ahmad Safin; Adzka Sya'bani Mas'ud; Ajrul Rais Ananda
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i2.2026.3141

Abstract

Background: Abandoned mining lands in Indonesia face severe environmental degradation caused by heavy metal contamination, limiting their agricultural and productive potential. Rehabilitation therefore requires an approach that simultaneously addresses environmental pollution, economic recovery, and social development. This study aims to develop a cash waqf-based rehabilitation model integrating Islamic social finance with phytomining technology for sustainable post-mining land recovery. Methods: This study employed a literature review to identify relevant concepts and develop an integrated operational model combining a Cash Waqf Linked to Infrastructure Fund (CWL-FRA) with phytomining technology. The model was developed by synthesizing literature on cash waqf, sustainable financing, phytoremediation, phytomining, post-mining land rehabilitation, and socio-economic development. Findings: The proposed model allocates cash waqf through an infrastructure fund to finance land rehabilitation, while phytomining is employed to extract heavy metals from contaminated soil. The model proposes that the resulting biomass could be processed into bio-ore and subsequently converted into nickel salt for industrial commercialization. Revenue generated from these activities is reinvested to sustain rehabilitation operations and support Islamic socio-economic programs, including pesantren and micro, small, and medium enterprises (MSMEs). The model demonstrates potential to transform degraded mining land into a productive asset while generating ecological, economic, and social benefits. Conclusion: The integration of CWL-FRA and phytomining provides a potentially sustainable framework for post-mining land rehabilitation by linking environmental restoration with productive financing and socio-economic development. Novelty/Originality of this Article: The novelty lies in integrating cash waqf as an Islamic social finance instrument with phytomining as a green technology within a single commercially oriented rehabilitation model, thereby extending the role of waqf from conventional social financing toward productive environmental restoration and sustainable economic development.
Sustaining human capital through inclusive household finance: Gold-backed pawning as a pathway toward sustainable medical education financing Baharuddin Baharuddin; Rina Marliana; Apik Anitasari Intan Saputri; Fathimah Andi Rumpa
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i2.2026.3442

Abstract

Background: Sustainable human capital development in low- and middle-income countries depends on households' capacity to withstand financial shocks that threaten educational continuity. In Indonesia, the escalating cost of medical education has intensified household financial vulnerability, particularly where formal student loans and bank-based credit remain limited, raising concerns for the long-term sustainability of the medical workforce pipeline. This paper examines gold-backed pawning, primarily through Indonesia's state-owned institution PT Pegadaian, as an inclusive financing mechanism that supports sustainable household livelihoods by providing rapid, collateralized liquidity without reliance on credit scoring. Methods: Using a narrative–conceptual review design, this study synthesizes interdisciplinary evidence from 45 Scopus-indexed studies (2010–2023) on household finance, Islamic pawnbroking (ar-rahn), digital financial innovation, and medical education financing, integrating empirical and theoretical perspectives on how household gold functions as an emergency liquidity buffer for sustaining human capital investment, and how Pegadaian operationalizes inclusive, Sharia-compliant, digitally enabled (e-gadai) access aligned with inclusive and sustainable development goals. Findings: Gold-backed pawning commonly bridges short-term liquidity gaps for tuition arrears, clinical rotation fees, certification costs, and health-related shocks that threaten educational continuity, offering a more sustainable alternative to unstructured coping strategies such as productive-asset liquidation or high-cost informal borrowing. However, the literature also highlights persistent risks, including short loan tenors, exposure to gold price volatility, information asymmetry in loan-to-value (LTV) structures, and repeated reliance among vulnerable households, which may undermine the long-term sustainability of household welfare if left unmanaged. Conclusion: Gold-backed pawning can be reframed from an ad hoc coping strategy into a structured, sustainable liquidity instrument for human capital financing, provided it is embedded within stronger consumer protection, financial literacy, and institutional partnership arrangements that safeguard household economic resilience over time. Novelty/Originality of this article: This paper proposes a novel four-pillar "Gold-for-Education" framework integrating household and community-level gold holdings, Pegadaian and partner institutions as gold-based intermediaries, Islamic social finance overlays such as cash waqf and corporate social responsibility mechanisms, and targeted disbursement pathways aligned with the medical education pipeline — offering a structured, sustainable model for inclusive human capital financing in developing economies.
Toward a sustainable pawnshop sector: A five-year roadmap for technology-driven resilience and financial inclusion amid gold price fluctuations Muhammad Yusuf Pratama; Siti Nur Aisyah
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i2.2026.3454

Abstract

Background: Gold price volatility poses a significant risk to Indonesia's pawnshop sector (Pegadaian), a financial institution that serves as a critical source of accessible credit for underbanked communities, including micro, small, and medium-sized enterprises (MSMEs) and low-income households. Beyond its economic function, the pawnshop sector plays a role in community financial resilience and poverty alleviation, making its stability a matter of sustainable development. Methods: This study uses a literature review methodology, synthesizing prior research on gold price volatility, financial technology adoption, and inclusive finance to formulate a five-year innovation roadmap. Findings: The findings show that real-time gold price monitoring, blockchain-based transparency, diversified (non-gold) collateral products, and hedging instruments can strengthen pawnshop resilience, while also expanding equitable access to credit for underserved populations, particularly in remote areas. Conclusion: Technological innovation paired with supportive policy can simultaneously stabilize the pawnshop sector and advance financial inclusion as a pathway to sustainable, community-centered economic development. Novelty/Originality of this article: This study contributes a structured roadmap linking financial risk management in the pawnshop sector to broader sustainability and inclusive-growth goals, an intersection largely unexplored in existing literature.
Gempath: Gold pawn empowerment through digitalization as a solution for financial inclusion and economic resilience based on a systematic literature review Bunga Aprillia; Roviyatul Qudsi
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v3i2.2026.3574

Abstract

Background: Financial inclusion remains a major challenge in Indonesia, particularly for low-income households and micro-entrepreneurs with limited access to formal financial services. This study examines the potential of digital gold pawning to promote financial inclusion and strengthen socio-economic resilience through GEMPATH (Gold Pawn Empowerment through Digitalization), a framework integrating digital financial services, gold-based financing, and financial literacy. Methods: This study employed a Systematic Literature Review (SLR) to synthesize relevant literature on digital finance, gold pawning, Islamic financial services, financial inclusion, asset-based empowerment, and economic resilience. The literature search was conducted using Google Scholar on January 12, 2026, based on predefined keywords derived from the PICO framework. Of 42 publications initially identified, 19 underwent full-text assessment and 8 met the inclusion and quality criteria for the final synthesis. The selected studies were analyzed through structured screening, thematic synthesis, and bibliometric mapping. Findings: The findings indicate that digital gold pawning can improve financial accessibility, operational efficiency, and transaction transparency while supporting household asset protection and financial stability. Integrating digital services, financial literacy, and asset management may extend gold pawning beyond short-term liquidity toward broader economic empowerment and resilience. However, digital literacy limitations, infrastructure gaps, and regulatory fragmentation remain significant challenges. Conclusion: Digital gold pawning can contribute to financial inclusion and socio-economic resilience when supported by adequate digital infrastructure, financial literacy, consumer protection, and coherent regulation. GEMPATH provides an integrative framework linking digitalization, Islamic finance, financial inclusion, asset-based empowerment, and economic resilience. Novelty/Originality of this Article: This study introduces GEMPATH as an asset-based empowerment framework that conceptualizes digital gold pawning beyond short-term financing, integrating digital financial services, gold-based financing, and financial literacy within a unified model.

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