International Journal of Environmental, Sustainability, and Social Science
Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan

The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative

SANJAYANI, Made Wulan Guna Harta (Unknown)
SAPUTRA, Komang Adi Kurniawan (Unknown)
SURASMI, Ida Ayu (Unknown)



Article Info

Publish Date
31 Jan 2024

Abstract

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.

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Journal Info

Abbrev

ijesss

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, ...