KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan

IMPLEMENTASI GREEN ACCOUNTING DI INDONESIA

2026-06-05T04:21:42+00:00

Environmental pollution caused by human and industrial activities has led to various environmental problems that may disrupt ecosystem balance and threaten the sustainability of living organisms. One approach that can support environmental management is the implementation of green accounting or environmental accounting. This study aims to analyze the implementation of green accounting in Indonesia and to identify its benefits and challenges based on previous research findings. The research employed a literature review method by examining various scientific sources, including journal articles, books, and other academic publications relevant to the topic. The findings indicate that the implementation of green accounting helps companies identify and disclose environmental costs, improve environmental information transparency, and support environmental management evaluation and business sustainability. However, its implementation still faces several challenges, including difficulties in measuring environmental costs, the absence of standardized reporting guidelines, andlimited corporate transparency in disclosing negative environmental information. Therefore,stronger corporate commitment and more comprehensive regulatory support are needed to promote the effective implementation of green accounting in Indonesia.

BELANJA DAERAH DI BALIK DOMINASI DANA TRANSFER

2026-06-05T03:43:34+00:00

This study aims to analyze the development of Local Own-Source Revenue (PAD), Intergovernmental Transfers (Dana Perimbangan), and Regional Expenditure, as well as to identify indications of the Flypaper Effect in the Government of Maros Regency during the period 2021–2025. The study employed a quantitative descriptive approach using secondary data obtained from the Budget Realization Reports of Maros Regency. Data were collected through documentation and literature review methods. Data analysis was conducted using descriptive statistics and contribution analysis to examine the relationship between regional revenue sources and regional expenditure. The results indicate that Local Own-Source Revenue (PAD) increased during the study period; however, its contribution to Regional
Expenditure remained relatively lower than that of Intergovernmental Transfers. Intergovernmental Transfers continued to be the largest source of revenue in the budget structure of Maros Regency and exerted a more dominant influence on Regional Expenditure. This condition suggests that Regional Expenditure is more responsive to transfer funds from the central government than to locally generated revenue. Therefore, the findings indicate the occurrence of the Flypaper Effect in the Government of Maros Regency during the study period. These findings imply that regional fiscal independence still needs to be strengthened through the optimization of local revenue sources in order to reduce dependence on central government transfers.

Dampak Kebijakan Publik Terhadap Resiliensi dan Eskalasi UMKM di Kota Makassar: Studi Kebijakan Afirmatif, Transformasi Spasial, dan Digitalisasi Ekonomi (2020–2025)

2026-02-01T03:44:33+00:00

Abstract
This study evaluates the strategic impact of the Makassar City Government's policies on the Micro, Small, and Medium Enterprises (MSME) ecosystem during the 2020–2025 period. Using a public policy analysis approach and regional economic empirical data, this study examines the effectiveness of the paradigm shift from supply-side interventions to demand-side interventions, as well as the integration of the Smart City concept in local economic empowerment. Key findings indicate that affirmative policies allocating 50% of the regional budget (APBD) and the Local E-Catalogue successfully created a significant captive market for formal MSMEs. The "Lorong
Wisata" (Tourism Alley) program has proven effective in increasing micro-enterprise income at the grassroots level by up to 100% through a community-based tourism approach. In the digital sector, there was a surge in QRIS payment adoption by 171% year-on-year, although digital literacy gaps persist in operational management aspects. Nevertheless, structural challenges such as the complexity of OSS-RBA licensing and compliance with halal certification standards due to limited household production infrastructure remain barriers to formalization. This study recommends the establishment of shared production facilities and proactive legality assistance to ensure the inclusivity of the city's economic growth.

Dampak Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Generasi Z di Kota Makassar

2026-02-02T13:31:38+00:00

This study aims to examine the influence of financial literacy and financial behavior on financial management among Generation Z in Makassar City. The method used in this study is a quantitative method with multiple linear regression analysis, and data collection was conducted using questionnaires. The results of this study indicate that there is a positive and significant influence from both financial literacy and financial behavior on financial management among Generation Z in Makassar City. These findings reaffirm the importance of financial education from an early age, especially for Generation Z who grow up in the digital era with easy access to financial products and services.