Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Indonesian Journal of Sustainability Accounting and Management Greenation International Journal of Economics and Accounting
Rahmawati Rahmawati
Universitas Sebelas Maret, Surakarta, Indonesia
Economics, Econometrics & Finance

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The Efficacy of CHSE Certification within Sustainable Tourism in Post-Pandemic: Facts from Indonesia Nurul Badriyah; Mahameru Rosy Rochmatullah; Rahmawati Rahmawati; Endang Dwi Amperawati; Titin Titin
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.862

Abstract

By observing the recovery process of the tourism industry in Indonesia after COVID- 19, this study explores the relationship between cleanliness, health, safety, and environmental sustainability (CHSE) training on workforce competency, service quality, and tourist satisfaction. This training is a prerequisite for obtaining a CHSE certificate, recognizing best practices in four fields. This study employed a sample size of 345 respondents and utilized partial least squares-path modelling to conduct path analysis. The analysis process was carried out in several stages: testing direct relationships, two-segment and three-segment mediation relationships, and additional analysis by classifying observations based on industry type. CHSE certification significantly impacts the development of green tourist attractions, improving the image of the tourist attraction industry on social media and increasing tourist visits. This study also guides countries struggling to revive their tourism industries following the COVID-19 outbreak. This study focuses on observations of CHSE certification, which is a comprehensive guarantee of best practices covering the areas of cleanliness, health, safety, and environmental sustainability.
Board Composition and Greenwashing: Does Managerial Ownership Matter? Putri Ramadhani; Rahmawati Rahmawati; Junaid M. Shaikh; Sri Murni
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.980

Abstract

Awareness of environmental issues has become a focus for all parties. United Nations has focused on sustainability, and Indonesia has joined in supporting efforts to address it. This has led the Indonesian government to issue regulations requiring companies to participate in sustainability initiatives and report on them. Many have submitted sustainability reports, yet numerous companies still receive low ratings from the Ministry of Environment regarding their concrete actions on sustainability. This may indicate greenwashing. To address this issue, effective corporate governance is necessary, particularly through board size and board gender diversity. The objective of this study is to analyze the influence of board size and board diversity on greenwashing, with managerial ownership serving as a moderator. The research method used in this study is quantitative research. The research subjects are companies listed on the Indonesia Stock Exchange that employ a two-tier board structure, dividing the board into the board of directors and the board of commissioners. The results of this study indicate that neither the size of the board of directors nor that of the board of commissioners influences greenwashing. Gender diversity among board directors and commissioners reduces greenwashing. Managerial ownership only strengthens the influence of board diversity on greenwashing.
Co-Authors Endang Dwi Amperawati Junaid M. Shaikh Mahameru Rosy Rochmatullah Nurul Badriyah Putri Ramadhani Sri Murni Titin Titin