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"This study aims to investigate the effect of knowledge management enablerson the performance of accounting entities in Indonesia. Knowledgemanagement enablers consist of ICT know-how and skills, job training, jobrotation, knowledge management technology and knowledge sharing. Thesample of the study comprises 229 accounting entities in Indonesia. Data wascollected by online survey method and analyzed using AMOS 22 software forstructural equation modelling (SEM). The results show that four knowledgemanagement enablers, namely ICT know-how and skills, job training,knowledge management technology and knowledge sharing, have significantinfluences on the performance of accounting entities. Meanwhile, job rotationdoes not affect the performance of the accounting entities.Penelitian ini bertujuan untuk mengetahui pengaruh knowledgemanagement enablers terhadap kinerja entitas akuntansi di Indonesia.Knowledge management enablers dalam penelitian ini terdiri dari ICT knowhowdan skills, job training, job rotation, knowledge management technology,dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusunlaporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkandengan metode survei online. Data dalam penelitian ini dianalisismenggunakan Structural Equation Modelling (SEM) dengan software AMOS22. Hasil penelitian menunjukkan bahwa empat knowledge managementenablers yaitu ICT know-how dan skills, job training, knowledge managementtechnology, dan knowledge sharing berpengaruh signifikan terhadap kinerjaentitas akuntansi di Indonesia. Sementara itu, satu knowledge managementenablers yaitu job rotation tidak berpengaruh terhadap kinerja entitasakuntansi di Indonesia."

"The negative externalities of carbon emissions have becomeglobal problems requiring public-private collaboration forsuccessful intervention. Based on the Copenhagen ClimateChange Conference, to reduce carbon emissions by 26% fromBAU (business as usual), one of policies that might beimplemented is the carbon tax. By pragmatically analyzing theexperiences of countries that have successfully implemented acarbon tax, it is expected that an ideal formulation andmechanism of carbon tax for Indonesia can be developed. Thelimitation of such studies are the behavioral effect of thereadiness of Indonesian society to implement carbon tax and acomprehensive calculation on the proposed carbon tax rates.The results of study showed that the carbon tax could beimplemented in Indonesia. The ideal formulation of carbon taxbeing used as a reference in determining policies to address thenegative externalities of carbon emissions and global warming.Eksternalitas negatif emisi karbon merupakan permasalahanglobal yang penanganannya memerlukan kehadiranintervensi pemerintah. Sesuai dengan komitmen pemerintahdalam Konferensi Perubahan Iklim Kopenhagen untukmenurunkan emisi karbon sebesar 26% dari BAU (business asusual), maka salah satu kebijakan yang dapat digunakanadalah carbon tax. Menggunakan metode practical approachpada negara-negara yang telah berhasil menerapkan carbontax diharapkan terdapat rumusan carbon tax yang ideal sertamekanisme dapat diterapkannya carbon tax di Indonesia.Keterbatasan area penelitian yang perlu diteliti lebihmendalam adalah mengenai behavioral effect kesiapanmasyarakat Indonesia atas penerapan carbon tax, sertaperhitungan yang komprehensif atas usulan tarif pajak. Hasildari penelitian menunjukkan bahwa carbon tax dapatditerapkan di Indonesia. Rumusan ideal carbon tax dapatdigunakan sebagai referensi dalam penentuan kebijakanuntuk mengatasi eksternalitas negatif emisi karbon sertaglobal warming."