As one of the largest emitting countries globally, Indonesia is a newcomer to carbon tax implementation. However, the carbon tax literature in Indonesian context is still minimal. This study aims to examine the implementation of carbon taxes in various countries, review the roadmap for implementing carbon taxes in Indonesia, and examine various mechanisms in other countries that have previously implemented carbon taxes by conducting literature review. The study results show that several countries have applied a broader carbon tax to several sectors and relatively higher tariffs than Indonesia. The long journey of the carbon tax before finally being scheduled on April 1, 2022, still needs to be improved in term of object, subject, reporting mechanism, and carbon tax rate. The author proposes the transportation sector as a complement to the coal power plant to change consumer behaviour towards products that produce carbon emissions.
In facts, two thirds of Gen-Z or millennials in Asia Pacific have a dream of becoming an entrepreneur. Therefore, the focus of the world of education today is to provide skills for the younger generation to become entrepreneurs, especially for vocational high schools. Digital marketing skills and the preparation of financial reports are the keys to success in winning business competition. Therefore, the community service is focused on providing digital marketing workshops and preparing financial reports both manually and digitally. The object is students majoring in accounting at SMKN 51 Jakarta. The results of the workshop conducted by the PKM 27 Uhamka team proved to have a significant impact on students' abilities in entrepreneurship using digital marketing technology and preparing financial reports. There was an increase in the score of more than 80% in the post-test carried out by SMKN 51 Jakarta students.
This study explores the method of football player recognition and presentation in the club’s financial report. The research method uses a narrative paradigm with in-depth interviews; observation and literature study at PSMS Medan. This study explores and examines data observation and PSMS Medan's financial statements using human resource theory and PSAK 19. The results show that the management of PSMS Medan does not apply human resource asset accounting policies for its players. Moreover, the policies implemented by management regarding the recognition and measurement of player contracts are still not following PSAK 19 (2009) paragraphs 18 and 27. Besides that, the measurement of player contracts is closer to the cost model rather than comply with PSAK 19 (2009) paragraph 88 related to the player's useful life. Penelitian ini bertujuan untuk mengkaji bagaimana akuntansi memandang para pemain sepakbola dalam sebuah entitas perusahaan dan menyajikannya dalam laporan keuangan. Penelitian menggunakan metode kualitatif melalui pendekatan naratif sehingga sesuai dengan fokus penelitian kami yang ingin menggali pengalaman manajemen PSMS dalam mengelola serta menyusun laporan keuangan klub. Hasil penelitian menunjukkan bahwa pemain sepakbola pada klub PSMS Medan seharusnya dapat diklasifikasikan sebagai aset tetap tak berwujud karena memenuhi tiga karakteristik sesuai PSAK 19 (2018) paragraf 10. Selain itu, pengesampingan PSAK 19 (2018) yang mencatat nilai kontrak pemain sebagai biaya dapat menimbulkan undervalued pada net income. Biaya-biaya yang seharusnya dapat dikapitalisasi dan menjadi nilai aset bagi PSMS medan adalah sebesar biaya nilai kontrak pemain dan bea materai. Hal ini sesuai dengan PSAK 19 (2018) paragraf 24-27 yang menyatakan bahwa aset tak berwujud pada awalnya diakui sebesar biaya perolehan.
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