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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : -
Core Subject : Economy, Science,
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 1 Documents
Search results for , issue "Vol 5, No 1 (2021): June 2021 Article-in-Press" : 1 Documents clear
Sustainability Policy in a New Autonomous City: Evidence of Economic Structure and Determinants from Banjar Municipality, Indonesia Supriyadi, Agus; Wang, Tao; Safitri, Susi; Cirella, Giuseppe T; Juwita, Melda R
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.228

Abstract

With a governance shift in Indonesia, a heavy burden has been placed on local governments to act in their citizens’ best interests. This study generated evidence of economic structure, economic growth, and local government policies in the new autonomous city of Banjar Municipality, West Java Province, Indonesia. This study used location quotient, shift-share, and ordinary least squares regression analyses. Results reveal that from 2017 to 2019, agriculture, accommodations, business and trade, public services, and other sectors dominated the economic structure of Banjar Municipality. Notably, the Banjar city government's sustainability policy, aimed at developing local road infrastructure and protecting traditional markets, plays an essential role in maintaining the city’s economic growth. Policies oriented toward sustainability emphasize control, orderliness, and acceleration of economic activity; however, local authorities are at times faced with challenges when a transition of regional leadership occurs. This study provides critical insights that complement the theorization and evaluation of new autonomous cities' attempts to achieve community welfare.

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