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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,
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.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 5, No 2 (2021): December 2021 Article-in-Press" : 15 Documents clear
Investigating the Effect of Customer Experience, Perceived Value, and Customer Satisfaction on Environment-Friendly Behavior Üzeyir Kement; Evren Güçer; Sinan Çavuşoğlu; Bülent Demirağ
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.210

Abstract

In line with the model proposed within the scope of the research, this study seeks to achieve the following goals: 1) to examine the effect of experience on perceived value, 2) to determine the effect of the sub-dimensions of perceived value on customer satisfaction, and 3) to determine the effect of customer satisfaction on environment friendly behavior. The study was conducted on individuals who participated in the camping activities in the Black Sea region of Turkey. The results show that feel, relate, and act experiences have positive effects on functional value, while sense, feel, and act experiences have positive effects on social value. Additionally, sense, feel, relate, and act experiences show positive effects on emotional value, while sense, feel, and act experiences have positive effects on epistemic and conditional values. On the other hand, the think experience, located in the experience dimensions, does not affect any sub-dimension of perceived value. In conclusion, the sub-dimensions of the perceived value affect customer satisfaction, and customer satisfaction positively affects environmentally friendly behavior.
An Analysis of Sustainable Website Designs by Indian Universities N. Elangovan; E. Sundaravel; L. Ganesh; Eduart Wolok
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.399

Abstract

This study assesses the level of sustainability found in Indian university websites. The study compares the sustainability of 868 websites of universities across India using the URL https://ecograder.com/, which provides a consolidated score on how “green” each website is. Various parameters have been tabulated and statistically analyzed. The research findings demonstrate that most Indian university websites rank far below the sustainability levels expected based on contemporary technological and environmental concerns. Though the websites’ sustainability scores can be easily determined, this study goes on to provide consolidated values and helps benchmark website sustainability. Insights of the study reveal an urgent need for Indian universities to create sustainable websites and set an example for other sustainable initiatives. The study uses a particular tool to calculate the university websites’ consolidated sustainability scores. Other individual tools may be used for an in- depth measure of each sustainability parameter. The study shows that universities exhibit sustainability issues, and their websites are a prime example. Being a fertile ground for sustainability principles and having adequate knowledge of technology, universities need to follow sustainability principles in every aspect and support the industry in creating a greener environment.
Integration of Industry 4.0 for a Smart and Sustainable Future of the Healthcare Sector in the Post-COVID Era Ratri Parida; Aarti Singh; Rambabu Lavuri
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.417

Abstract

The COVID-19 pandemic has result in unprecedented challenges for the manufacturing and service sectors. Further, it has also tremendously affected the global healthcare sector, which is seen in the surge of demand in personal protective equipment, ventilators, masks, medicines, etc. Furthermore, according to Menear (2020), the world population is projected to be at least 8.5 billion people by 2050, including a much higher elderly population. This calls for an urgent, critical evaluation and upgrade of the healthcare sector. In this regard, an implementation of Industry 4.0 (I4.0) technologies is proposed to fulfill the sector’s current and future needs. A detailed and systematic review has been conducted using PRISMA, which highlights the various I4.0 technologies for the early detection, control, and management of the healthcare supply chain as a whole. Finally, it is imperative that I4.0 be properly implemented for better management of the global healthcare sector. The study also highlights policy implications for stakeholders.
The Effect of the Transmission Impact of the U.S Interest Rate on Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL Ahmed Samour; Aliya Zhakanova Isiksal; Turgut Türsoy
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.302

Abstract

The U.S. economy is the largest in the world; any change in the US economic policies exert a significant impact on global markets. The main purpose of this study is to investigate the spillover effect of the U.S interest rate on Turkey’s CO2 emission. The empirical results and the subsequent study discussion will be the first contribution of its kind to the environmental literature field. The study employs the newly developed bootstrap autoregressive distributed lag (ARDL) testing approach as proposed by McNown et al. (2018). The main findings of this study show that there is a negative and significant relationship between the U.S interest rate and Turkey’s CO2 emission. The results also provide significant evidence of the spillover effects of the U.S interest rate on CO2 emission in Turkey through the domestic interest rate, economic growth, and energy consumption channels. It is suggested that policymakers should design strategies such as sustained economic growth for responding to any external shocks, in particular, the U.S interest rate.
The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh Sumon Kumar Das; Diljahan Akter; Tanvir Hossain
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.339

Abstract

The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent directors in the boardroom and institutional ownership in share capital can actually reduce the extent of ED for our sample firms. These results provide a comprehensive understanding of the determinants of ED in an emerging country like Bangladesh and may prove useful for regulators, policymakers, and corporate managers. The data will assist other stakeholders in making relevant decisions. However, by providing the empirical facts of the underlying determinants of ED practices in developing countries’ manufacturing sector settings, the study provides a novel contribution to the current ED literature. To the best of the authors’ knowledge, this is the first study investigating the determinants of ED practices of the manufacturing industry based on the Global Reporting Initiative.

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