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All Journal Journal of Economic, Bussines and Accounting (COSTING) Indonesian Journal of Applied Accounting and Finance
Rahaditama, Muhammad Williams
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sustainability Reporting Disclosure in Indonesia, Malaysia, Singapore, and Thailand Dewi, Indah Permata; Rahaditama, Muhammad Williams
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/nd7w3f58

Abstract

This article explains the progress of sustainability reporting in various countries, particularly Indonesia, Malaysia, Singapore, and Thailand. The researchers selected these countries due to their significant roles in the Southeast Asian economy, varying levels of sustainability development, and differences in regulatory frameworks. This article examines the availability, extent, and quality of sustainability reported in these countries. It further discusses the most frequently used frameworks for preparing sustainability reports. Moreover, it presents how companies communicate their sustainability efforts to stakeholders, primarily through official websites and the internet. Future research will continue to explore sustainability reporting disclosures in various countries, especially in these four countries, based on the GRI 4 framework. It will compare the practices across several Asian countries.
SUSTAINABLE BUSINESS PRACTICES AND CONSUMER PREFERENCE: A STUDY OF ECO-FRIENDLY TOURISM IN BALI Andika, Gede; Rahaditama, Muhammad Williams; Sembiring, Kornelius; Mercury, I Gede Travis Kus; Kawi, Ida Bagus Adimerta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6f49f189

Abstract

This study examines the influence of environmental sustainability practices, social sustainability practices, and sustainability certification and transparency on customer satisfaction and loyalty in Bali's eco-friendly tourism sector, while controlling for demographic and behavioral factors. A cross-sectional survey was conducted with 128 domestic and international tourists who had experienced eco-friendly accommodations in Bali. Multiple linear regression analysis was employed to test the relationships between sustainability practices and customer outcomes, controlling for gender, age, income level, and length of stay. Reliability and validity were established through Cronbach's alpha coefficients (α = 0.79-0.88) and exploratory factor analysis (KMO = 0.81). The integrated model explained 59% of variance in customer satisfaction and loyalty (Adjusted R² = 0.59, F(6,121) = 21.47, p < .001). Environmental sustainability practices emerged as the strongest predictor (β = 0.35, p < .001), followed by social sustainability practices (β = 0.29, p < .001) and sustainability certification and transparency (β = 0.21, p = .004). Income level (β = 0.17, p = .020) and length of stay (β = 0.14, p = .047) significantly influenced outcomes, while demographic variables (gender, age) showed no significant effects. Tourism businesses in Bali should prioritize visible environmental actions, integrate community-based initiatives, and pursue credible sustainability certifications to enhance competitive advantage through customer satisfaction and loyalty. Policymakers should develop comprehensive sustainability standards that encompass environmental, social, and transparency dimensions. This study advances sustainable tourism scholarship by simultaneously examining multiple sustainability dimensions with rigorous demographic and behavioral controls in a high-pressure tourism destination context.
Co-Authors Andika, Gede Indah Permata Dewi Kawi, Ida Bagus Adimerta Mercury, I Gede Travis Kus Sembiring, Kornelius