Indonesia is considered one of the developing countries with the highest carbon emissions in Asia. However, the government has made efforts to reduce emissions and set low-carbon economy goals. This research aims to determine the factors that influence CO2 emissions and to find out how green economy financing and sustainable economic development function to measure carbon intensity. This research uses four indicators that influence carbon emissions (Co2), namely Gross Domestic Product (GDP), Foreign Direct Investment (FDI), Gross National Expenditure (GNE), and population density. The analytical methods used are Autoregressive Distributed Lag (ARDL) Approach. The findings show that the DEN variable has a positive and significant influence on CO2 emissions in both the long and short term. The GDP variable shows a negative and significant effect on CO2 in the long term, but the FDI and GNE variables do not show a significant effect on CO2 emissions in the long term.

Over the next three years, all regional governments will be required to allocate at least 40% of their budgets to essential public service infrastructure spending. However, this requirement poses a significant challenge for regional governments as their current average investment in infrastructure falls well below the mandated level. This study aims to identify and analyse strategies for meeting mandatory infrastructure spending obligations through regional budget financing schemes. To achieve this goal, this study employed literature review and descriptive analysis. These findings provide several recommendations for future policy formulation. First, reallocating regional budgets to prioritise essential infrastructure spending is crucial. Second, efficiently utilising unspent funds from the previous fiscal year (known as SILPA) to boost infrastructure investment in the subsequent year can be beneficial. Finally, strategically using debt financing to develop infrastructure that enhances public service coverage and quality stimulates economic growth and potentially increases regional revenue.

Tax revenue is the main source of state revenue in Indonesia. Indonesia's tax revenue in terms of tax ratio is still not optimal when compared to Southeast Asian countries and other countries in general. This study aims to examine the effect of per capita income, agriculture, industry, foreign direct investment, human development index, and corruption on tax revenue at the Regional Office of the Directorate General of Taxes. The selection of research objects was carried out using purposive sampling technique and 100 observations were obtained. This study uses quantitative methods with panel data regression with the Correlated Panels Corrected Standard Errors regression model. The results showed that per capita income, industry, foreign direct investment, human development index has a positive effect on tax revenue. Agriculture and corruption has no effect on tax revenue.

This study aims to analyse the development of crowdfunding in Indonesia since 2012 to 2024 answering the question, " How is the literature on crowdfunding evolved in the context of Indonesia?". This study applied the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol to search, screen, extract and synthesis a total of 100 articles indexed by EBSCOhost, ProQuest, ScienceDirect, Scopus and Web of Science. We examined the research questions of the articles, the research methodology, synthesised the findings, outlined implications and discussed future research. Findings – Crowdfunding in Indonesia has become one of the alternatives for business funding. All types of crowdfunding have been researched in Indonesia. Furthermore, we found several factors driving the success of project fundraising from the side of fund recipients, borrowers, investors, lenders, or donors. In addition, several proposed crowdfunding models have also been researched, including crowdfunding based on Islamic religious principles.

Implementation of the full cost recovery policy in determining drinking water tariffs still faces challenges due to perceptions of fairness and capabilities in society. This study examines how these two perceptions become challenges and how to overcome them. Through qualitative analysis of secondary data, this study found that the water tariffs were perceived as unfair when compared with the services received because water continuity and quality problems had not been resolved. The perception of capability drove tariffs to be determined only based on consumers’ economic capacity without considering operational cost requirements. These two perceptions challenge the achievement of an independent and sustainable supply of safe drinking water. Full cost recovery should be applied so that tariffs can cover funding needs for improving services, including maintaining facilities and water quality, but consumers demand improved services first and insist on the lowest prices.

This study aims to examine the role of bureaucracy reform in mediating the impact of financial conditions, quality of financial reports, accountability and internal control on government performance. This research is quantitative research using SEM-PLS. The population is provincial, district and city governments in Indonesia, and sampling was carried out using purposive sampling techniques. With observation data spanning 2 years, from 2021 to 2022, 424 local governments make up the sample that satisfies the standards. The research's empirical results demonstrate that financial conditions, quality of financial reports, accountability, internal control and bureaucracy reform all significantly contribute to local government performance. In addition, bureaucracy reform bureaucratic reform has also been proven to mediate the impact of financial conditions, financial reporting quality, accountability and internal control on government performance. This study provides practical implications for local governments in considering factors that are priorities for successful bureaucratic reform.

Qualitative fieldwork was applied to understand the suitability of the budgeting system with the local wisdom’s. We try to reveal how The Kanekes village government where is the Indonesian Baduy Tribe live actually wants to administer the public budget, especially the Village Funds. The study found that the needs of the Baduy community differ from those of other rural communities in Indonesia. The Baduy people do not need modern infrastructure development in their area and hope that the budgeting accountability system for them can be made easier. The decision to grant Village Funds to the Baduy using general management rules is likely to be a decision deemed inappropriate by the community of Baduy. Policy formulation in providing Village Funds for the Baduy community needs to be adjusted in terms of the approach to objectives, priorities, options, costs and benefits.

This research examines the impact of the Accrual-Based Accounting Implementation in Sub-National Governments in Indonesia. The research was conducted using a qualitative method. Data was collected from respondents in district/city regional governments representing the four most extensive and densely populated islands: financial report preparers, regional government functionals, and financial report users. The research result is that most respondents believe that the expected benefits from implementing accrual-based accounting have been achieved, and regional government financial reports produced by an accrual-based accounting system can be used for decision-making. However, most respondents believed that implementing accrual-based accounting had more significant challenges than cash-based accounting. The biggest challenge faced is a common understanding of accrual-based accounting. Due to the vast range of accrual-based accounting, these building applications can support accrual-based accounting and complexity in the audit process.