Behind the City Lights: Unveiling the Economic Costs of Light Pollution in Indonesia

2025-12-18T13:42:37+07:00

Light pollution is increasingly recognized as more than just an environmental issue; it is also a growing economic challenge for modern cities. This study explores how excessive and inefficient artificial lighting affects three key sectors: energy, public health, and tourism. Using secondary data from international and Indonesian sources, the analysis shows that urban areas lose a significant share of electricity to unnecessary outdoor lighting, which in turn raises government budgets and adds to carbon emissions. Health costs also rise as exposure to artificial light at night disrupts circadian rhythms, leading to more sleep disorders and chronic diseases. At the same time, tourism potential especially astro-tourism declines as bright skies reduce opportunities for stargazing. Lessons from Europe, particularly Barcelona, highlight that smart lighting technologies and clear regulations can both save costs and improve public well-being. For Indonesia, these findings underline that light pollution requires more than environmental management; it calls for integrated policies that combine efficient technology, public education, and sustainable urban planning to protect both the economy and quality of life.

Pengaruh Literasi Keuangan dan Financial Technology terhadap Kualitas Laporan Keuangan

2025-12-19T11:08:47+07:00

This study aims to examine the effect of financial literacy and
financial technology on the quality of financial statements of
MSMEs in Sumba Barat. Using a quantitative associative
approach, primary data were collected through questionnaires
distributed to MSME owners in the culinary and service sectors,
and analyzed using multiple linear regression. The findings show
that higher financial literacy improves MSMEs’ ability to record,
organize, and present accurate financial information, while
financial technology enhances efficiency, reduces human error,
and supports timely financial reporting; together, both factors
significantly strengthen the relevance, reliability, and clarity of
financial statements. These results reinforce the Theory of Planned
Behavior by demonstrating that knowledge and technological tools
jointly increase perceived behavioral control in producing quality
reports, with practical implications suggesting the need to improve
financial education and encourage fintech adoption to strengthen
MSME financial management and access to financing. The novelty
of this research lies in integrating financial literacy and financial
technology within the TPB framework to explain their simultaneous
influence on MSME financial statement quality in a minimally
explored regional context.

Jurnal Akuntansi

Behind the City Lights: Unveiling the Economic Costs of Light Pollution in Indonesia

Pengaruh Literasi Keuangan dan Financial Technology terhadap Kualitas Laporan Keuangan