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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 106 Documents
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Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) Inten Meutia; Shelly F. Kartasari; Hasni Yusrianti; Zulnaidi Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.501

Abstract

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a fairly comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.
The Impact of Business Intelligence and Knowledge Management on Sustainability Performance in the Tourism Industry in Algeria Brahami Menaouer; Sabri Mohammed; Matta Nada
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.550

Abstract

In today’s business context of globalization, competition, knowledge economy, rapid technological changes, and external environmental factors, knowledge management and business intelligence on the tourism level have received increased attention in an effort to identify smart performance factors and change the structure of organizations. Similarly, the tourism industry has experienced considerable development during recent decades. Moreover, sustainability is becoming increasingly important for society and is especially critical in the operation of the tourism industry. It is well known that sustainability is a prerequisite to carrying out any activity. This evaluates the relationship between knowledge management in operations and business intelligence systems on the sustainability performance within the tourism industry in Algeria. A total of 126 questionnaires were distributed to the study sample. A multiple regression analysis was used to test the hypotheses of the study. This study concludes that there is a positive relationship between knowledge management processes and sustainability performance. Further, the components of business intelligence have positive impacts on sustainability performance. The results can facilitate utilizing the knowledge management processes and business intelligence implementation in Algeria’s tourist industry.
The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia Devina Rizky Amalia; Wijaya Triwacananingrum
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.512

Abstract

This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.
Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana Alhassan Musah; Mohammed Abdulai; Bismark Okyere; Abigail Padi
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.462

Abstract

This study investigates the nature of Corporate Social Responsibility Disclosure (CSRD), the location of CSRD in annual reports, and identifies sectors that disclose more CSRD information among listed firms in Ghana. The study also investigated the quality and quantity of CSRD with its consequence in terms of quality and quantity of the impact on firm value. The study sampled 33 listed firms over 10 years, from 2011 to 2020. Data were analyzed using descriptive statistics, correlation analysis, and panel regression analysis. The results of the study showed the weak relationship between the quality and quantity of CSRD. Regarding the nature of CSRD, community information was disclosed more often than any other category of information was. In addition, this research study demonstrated that a separate section for CSRD information was much preferred. Further, the financial sector disclosed more CSRD information than any of the other sectors did. On the consequences of CSRD, the results showed no significant impact of CSRD on firm value in terms of either quality or quantity of CSRD. The results suggest that investors in Ghana do not pay attention to the quality and quantity of firms’ CSRD in making their investment decisions.
Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index Najul Laskar; Pranesh Debnath; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.513

Abstract

Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 startup businesses in Indonesia as the sample, selected using a purposive sampling method. Data were collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of startup businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in startup businesses in Indonesia.

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