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Indonesian Journal of Sustainability Accounting and Management

ijsam
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Published by Universitas Pasundan

ISSN : 25976214 EISSN : 25976222 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.

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Articles 5 Documents

Search results for , issue "Vol 2, No 2 (2018): December 2018" : 5 Documents clear

An Implementation Model of Sustainability Reporting in Village-Owned Enterprise and Small and Medium Enterprises Putu Sukma Kurniawan
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

This article describes the implementation model of sustainability reporting in village-owned enterprise (VOE) and small and medium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptive study and literature research. This research was conducted at the village-owned enterprise and some small and medium enterprise in Tajun village, Buleleng, Bali. The process of this research is divided into initial research, data collection, create the sustainability reporting model, and the implementation of the sustainability reporting model. The methods of collected data are semi-structured interview, observation, and document analysis. Sustainability reporting model in village-owned enterprise and small and medium enterprises based on GRI G4 standard. There are five stages on sustainability reporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage, monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increases transparency towards stakeholders and improves the optimization of business process. This result indicated that VOE and SMEs can more contribute than other related business in sustainability context. The impact of this research can help more VOE and SMEs reach and build their sustainability in their business activities.

Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia Aris Eddy Sarwono; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).

Analysis the Dimension of CSR Towards the Relationship Between Psychological Contract and Knowledge Sharing Tiara Puspa; Noval Juan Wijaya
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

This research aims to analyze the dimension of corporate social responsibility (consisting of legal and economic) and its relationship to psychological contract, as well as the psychological contract that has relation to knowledge sharing. The object of this sample is employee’s PT Television Transformation Indonesia (Trans TV) in Jakarta. To test the hypotheses, this study distributed 265 surveys. Among these, 10 surveys were excluded because of incomplete responses. A total of 255 surveys were Analyzed by using the method of Structural Equation Model (SEM). The result shows that legal CSR and Economic CSR has no relation with psychological contract, but the psychological contract has significantly, the positive relation to knowledge sharing. Further research can take another sample from the different media industry.

The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms Mazurina Mohd Ali; Ruzzana Abu Bakar; Erlane K Ghani
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

This study examines the effect of firm internal and external characteristics on risk reporting practices among the Malaysian public listed firms. Specifically, this study focuses on three internal characteristics namely, duality of board leadership, the presence of stand-alone risk management committee, and length of CEO tenure and external characteristics namely, competition, debt governance and auditor quality on the risk reporting practices among the Malaysian public listed firms. Using, content analysis on 200 top public listed firms in Bursa Malaysia, this study shows that one of the external characteristics namely, debt governance significantly influence risk disclosure among the Malaysian public listed firms. This study however, shows that none of the internal characteristics influence risk disclosure among the Malaysian public listed firms. The finding of this study provide further understanding on the nature of risk disclosure of Malaysian public listed firms.

Determinants of Indonesian Public Listed Companies to Participate in the Tax Amnesty Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

This exploratory research paper would investigate several motivations factors that drive the Indonesian public companies to participate in the Tax Amnesty program. The factors were divided into three: Tax Avoidance, Ownership Structures, and Corporate Governance. We also used profitability, size, and age as a control variable. The data collected from public companies listed in Indonesia Stock Exchange. The data will be taken from 2011–2016 companies’ financial statement. There was 135 sample selected using purposive sampling. To analyze the results, we will use binary logistic regressions. The results showed that all the variables mentioned have significant influence toward company's decision to join tax amnesty. The research showed that companies’ decision to participate in Tax Amnesty contribute by many factors, however, in each of the factors, there are different views and perspectives.

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