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Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), received a benchmarking visit from the Faculty of Economics, Universitas Tidar (UNTIDAR), Magelang, on Friday, 6 December 2024. The delegation was welcomed in Meeting Room 1, Soeharno TS Building, FEB UNS.

In his opening remarks, Sutaryo, S.E., M.Si., PhD., Ak., CA., Vice Dean for Non-Academic Affairs at FEB UNS, extended his gratitude and a warm welcome to the visitors from UNTIDAR.

“We appreciate your visit to FEB UNS. We are pleased to welcome you and to share any insights or experiences we have. Let this be a discussion — a space to give and receive. If there is something valuable from FE UNTIDAR, we are more than open to adopting it. This visit is not about who is ahead, but rather a partnership built on equality,” he said.

Sutaryo then outlined the general profile of the academic support staff at FEB UNS. The faculty currently employs 46 staff members, both civil servants and non-civil servants, as well as 10 outsourced personnel, totaling 56 staff.

Organizationally, FEB UNS is supported by a Head of General Administration and two sub-divisions: Academic Affairs and Non-Academic Affairs. The academic sub-division oversees teaching activities, student permits, and related affairs. The non-academic sub-division covers human resources, infrastructure, partnerships, finance, and information services.

He also noted that the current FEB UNS leadership team, newly inaugurated three months prior, has been tasked with advancing international accreditation efforts — specifically the AACSB. In this process, he emphasized, the role of support staff is no less important than that of faculty members and students. “Going forward, we plan to enhance staff capacity across all areas — from academics and finance to infrastructure, personnel, collaboration, and IT services,” he added, while also introducing several staff members who were present.

Representing the visiting delegation, Ari Nurul Fatimah, S.E., M.Acc., Vice Dean for Non-Academic Affairs at FE UNTIDAR, expressed her appreciation for the warm reception extended by FEB UNS. “This visit is an opportunity to exchange ideas, particularly concerning support staff services, competencies, and administrative systems. We are eager to learn more about the skills and capabilities developed by the staff at FEB UNS. Ultimately, we want to ensure that the services we provide meet the expectations of our primary stakeholders — our students,” she explained.

The discussion session was led by Arif Farida Tri Rejeki, S.Pd., M.Si., Head of General Administration at FEB UNS, and proceeded in a constructive and collegial atmosphere. Throughout the session, support staff members from both faculties engaged in open dialogue, sharing best practices and insights from their respective roles and responsibilities.

Discussions around sustainability, inequality, and the role of the digital economy have become increasingly relevant in light of the rapid pace of digitalization and technological transformation. This dynamic shift raises critical questions about how technological advancements can support the sustainable use of resources.
To explore these topics further, the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) held another Guest Lecture session, featuring three speakers from RUDN University, Russia. The event took place on Monday, November 18, 2024, at the Konimex Hall, FEB UNS.
The three invited speakers were Prof. Svetlana Ratner from RUDN University; Assoc. Prof. Svetlana Balashova, Head of the Department of Economic and Mathematical Modelling at RUDN University and Executive Director of the International Center for Emerging Markets Research (ICEMR); and Assoc. Prof. Konstantin Gomonov, also representing RUDN University.
Prof. Svetlana Ratner opened the session with a presentation titled “ESG Investments for a Sustainable Future: Financial Instruments for Green Projects.” She introduced ESG as a method of selecting portfolio assets based on environmental, social, and governance criteria. Her talk also delved into the historical development of ESG and the barriers that currently hinder its growth.
Following her, Assoc. Prof. Svetlana Balashova presented “Inequality and Digitalization.” Her session focused on three key topics: methods of measuring inequality, the definition of opportunity inequality, and the impact of digital transformation on inequality. She emphasized that access to information and communication technology, along with the development of digital skills within communities, has become a growing concern in many modern societies. However, reducing digital inequality requires more than just expanding ICT infrastructure; improving quality of life also depends on enhancing digital literacy and technical proficiency.
Assoc. Prof. Konstantin Gomonov then delivered a presentation titled “Analysis of the Level of Development of the Circular Economy (Using the Example of the European Union Countries).” According to him, the circular economy aims to align economic activities with ecological sustainability. In his research, he noted that circular economy performance is frequently assessed using tools such as Data Envelopment Analysis (DEA) and the Object-Oriented Approach.

The carbon tax is one policy option that can be adopted by a country to reduce carbon emissions. This tax functions similarly to other taxes applied to specific products or activities, with calculations based on the level of contribution to carbon emissions produced by business or manufacturing activities.

This topic was discussed by Dr. Yusniyati Yusri during the Journal of Accounting, Governance, and Organization Working Paper Forum, held online on Friday, December 6, 2024. On this occasion, Dr. Yusniyati presented research titled “Carbon Tax: Is Malaysia Ready for It? Perception from Business Owner”, which explored the readiness of business owners in Malaysia ahead of the implementation of a carbon tax in the country.

“Carbon tax is related to a country’s carbon emissions. It is imposed to regulate emissions, with the cost paid by emitters—typically manufacturing companies or business owners. The amount is determined by each country,” explained Dr. Yus.

However, she added that a deeper understanding of the carbon tax is essential, especially for business actors who will become the primary subjects of the policy. The key question then becomes: is a country truly ready to implement a carbon tax? This question formed the basis for Dr. Yusniyati’s quantitative descriptive research, conducted as a faculty member at Universiti Putra Malaysia.

In her study, Dr. Yus used a questionnaire distributed to business owners in the Petaling Jaya area of Malaysia. The findings showed that around 50% of respondents expressed concern about environmental issues. “About 50% of respondents believe the government is responsible and should take an active role in reducing environmental impacts, while 32% believe that households or individuals should be the ones taking responsibility,” she explained.

Furthermore, the study found that 55% of respondents were already aware of the carbon tax, but only around 44% had a clear understanding of what it involves. In terms of carbon tax implementation in developing countries, 50% of respondents acknowledged its existence, but only 25% stated that they understood its effectiveness, while the rest either lacked confidence or had no knowledge about how effective the policy might be.

These findings reflect business owners’ level of acceptance toward carbon tax implementation, where the majority of respondents agreed that business actors should support the government’s policy plans.

At the end of the session, Dr. Yus expressed her gratitude to the organizing committee. “Thank you to the committee for inviting me to this working paper event. I hope this research will be valuable for the learning process in Indonesia,” she said.

Reflecting on Dr. Yus’s hopes, Dr. Lulus Kurniasih, Head of the Master of Accounting (MAKSI) Study Program, also shared her thoughts during the opening remarks. “Thank you to Dr. Yusniati and Prof. Agung Nur Probohudono. Today’s working paper session aims to provide insights into how to write academic articles and to explore current trends in tax research. The carbon tax topic is still very new, making it a promising subject for discussion and research with high novelty,” said Dr. Lulus.