International Journal of Environmental, Sustainability, and Social Science
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, Sustainability, and Social Sciences is published quarterly and published in March, July and November. IJESSS also uses LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development and environment, and their implications for sustainable development; technical, economic, ethical and philosophical aspects of sustainable development; local, regional and global sustainability and their practical implementation; development and application of indicators of sustainability; development, verification, implementation, and monitoring of policies for sustainable development; sustainable use of land, water, energy and biological resources in development, waste management; impacts of agriculture and forestry activities on soil and aquatic ecosystems and biodiversity, Economic Circular and much more
Articles
576 Documents
<![CDATA[Taxation Policy by Tax Incentive For Foreign Investment in Timor Leste ]]>
<![CDATA[Carlos Afonso BARRETO]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.21
<![CDATA[The Foreign Investment Law, namely Law Number 5 Year 2005 Articles 14 and 15 concerning the granting of tax incentives to entrepreneurs, especially foreign investors. The Timor Leste government has prepared tax incentives to increase the value of investment to foreign investors. This research is a qualitative study. Methods of data collection using observations and structured interviews. Meanwhile, the data used are taxation reports, taxation policies on investment incentives and foreign investment. The research was carried out on the officials of the Director General of Tax and Customs of Timor Leste, the Head of the Foreign Investment Board of Timor Leste, the Head of Fiscal Policy are several Timorese and a National Director in Tax and Customs of Timor Leste and staff. The result of the research states that tax revenue will decrease with the tax incentives, but after investment activities run smoothly, investors will become taxpayers. The government must prepare itself both in terms of infrastructure, human resources, government administration bureaucracy to host foreign investors.]]>
<![CDATA[Promoting Environmental Sustainability Through Guerrilla Marketing ]]>
<![CDATA[Donny SUSILO]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.22
<![CDATA[Environment becomes major concern for all countries throughout the world since Sustainable Development Goals were promoted. However the target is impossible to achieve without awareness and participation of the public. Promoting environmental sustainability is difficult and costly, therefore a breakthrough is required. The concept of guerrilla marketing has been widely used and recognized as low cost, but effective marketing strategy, therefore it is also an appropriate innovative way of promoting environmental sustainability in public area. This study explores the successful application of guerrilla marketing for promoting environmental sustainability around the world. Three case studies were chosen to figure out how it works. The successful applications confirm that guerrilla campaign for sustainability needs element of humour, uniqueness, sensation, creativity, surprise and education. Both profit and non-profit organizations can achieve their goal in both effective and efficient way when they know how to apply guerrilla marketing properly]]>
<![CDATA[Audit Quality Reduction Behavior: Locus Of Control, Job Stress, Time Pressure ]]>
<![CDATA[I Gusti Ayu Ratih Permata DEWI]]>;
<![CDATA[Putu Yudha Asteria PUTRI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.23
<![CDATA[This study aims to examine the effect of locus of control and job stress on audit time budget pressure and its implications on the behavior of KAP audit quality reduction in Bali. Data used by using a questionnaire. The sample in this study amounted to 35 respondent. The data analysis technique used is path analysis. The test results show that locus of control and job stress has a positive effect on audit time budget pressure. Audit time budget pressure has a positive effect on quality reduction behavior in an audit. Furthermore, audit time budget pressure mediates the effect of locus of control and job stress on audit quality reduction behavior. The coefficient of the indirect effect of job stress on the behavior of the reduction of the quality of the audit through the budget pressure audits provides a greater effect than a direct effect of path coefficient value of job stress on the behavior of the reduction of the quality of the audit.]]>
<![CDATA[The Performance Of The Internal Auditors Of The Village Rural Institution ]]>
<![CDATA[Komang Adi Kurniawan SAPUTRA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.24
<![CDATA[This study aims to examine the influence of competence variables, coordination and task complexity on the performance of internal regulatory bodies as internal auditors at Lembaga Perkreditan Desa. Research respondents are managers who understand all the policies and governance of the organization that is the leader of the organization. The number of samples in this study was 63 using purposive sampling sampling technique. Hypothesis testing using statistical analysis of multiple regression or ordinary least square with the result of research is competence, coordination and task complexes have a significant positive effect on the performance of regulatory body as internal auditor of rural institution in Buleleng regency of Bali.]]>
<![CDATA[Effect Of Easy In The Use, Trust And Benefits Of The Use Of Mobile Banking Services ]]>
<![CDATA[Putu Gede Wibi PREDANA]]>;
<![CDATA[A.A. Ketut JAYAWARSA]]>;
<![CDATA[A.A. Sri PURNAMI]]>;
<![CDATA[Gde Deny LARASDIPUTRA]]>;
<![CDATA[Komang Adi Kurniawan SAPUTRA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.25
<![CDATA[Mobile Banking, also known as M-Banking and SMS banking is a terminal used for checking balances, financial transactions, payments using mobile devices such as cell phones. Mobile Banking is currently mostly demonstrated via SMS or Mobile Internet but can also use mobile device download programs. This study aims to determine the effect of Ease of Use, Trust, and Benefits of Using Mobile Banking Services on Students of the Faculty of Economics and Business, Warmadewa University. The research method uses a questionnaire while data analysis uses multiple linear regression. The research sample was 50 mobile banking users. The results of this study indicate that ease of use has a positive and significant effect on the use of mobile banking services, trust has a positive and significant effect on the use of mobile banking services, and benefits have a positive and significant effect on usage. mobile banking services.]]>
<![CDATA[The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency ]]>
<![CDATA[Luh Gede Pande Sri Eka JAYANTI]]>;
<![CDATA[I Nyoman SUTAPA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.26
<![CDATA[This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.]]>
<![CDATA[Visual Images Associated With Reporting about Biodegradables in Nigerian Newspapers ]]>
<![CDATA[Ben-Collins Emeka NDINOJUO]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.27
<![CDATA[Concern for the environment has become a global movement among countries of the world with pollution at the center. One of the solutions advocated towards improving solid waste management is the use of biodegradables. Therefore, the aim of this paper was to analyze the images associated with reporting biodegradables in five daily Nigerian newspapers, The Cable, The Guardian, Leadership, Premium Times and The Punch from April 1, 2019 to August 30, 2019. The study drew its theoretical foundation on the theory of Multimodal Discourse Analysis using quantitative and qualitative content analysis. Findings revealed 12 articles with 10 containing images. Four themes were associated with the images; environmental pollution (5), plastic products (1), politicians/political (3), and logo theme (1). Embedded meanings were uncovered within the images. Recommendations include allocating more resources towards training of environmental reporters to increase the output and quality of reports about the environment and biodegradables in particular.]]>
<![CDATA[Role Stress Auditor in Performance by Integrating The Concept of Whistleblowing Intention ]]>
<![CDATA[Ni Putu Riski MARTINI]]>;
<![CDATA[Gde Deny LARASDIPUTRA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.28
<![CDATA[The importance of the whistleblowing concept to provide complaints related to fraud in the company. The study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. Quantitative research approach. The sampling technique was purposive sampling technique so that the research sample was 71 public accounting firms in Bali. The data analysis technique used multiple linear regression with moderated regression analysis (MRA) techniques. Determination of the sample using a purposive sampling technique. This study uses a questionnaire in data collection. The data analysis technique in this study is Multiple Linear Regression using the SPSS (Statistical Package for Social Science) application. The result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors.]]>
<![CDATA[The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI ]]>
<![CDATA[I Made Wianto Putra]]>;
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.29
<![CDATA[The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.]]>
<![CDATA[Corporate Social Responsibility and Firm Financial Performance: A Case of SME’s Sector in Pakistan. ]]>
<![CDATA[Waqas Ahmad WATTO]]>;
<![CDATA[Daniel T H MANURUNG]]>;
<![CDATA[Komang Adi Kurniawan SAPUTRA]]>;
<![CDATA[Syed Gulam MUSTAFA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i2.30
<![CDATA[The paper assesses its relationship with firm innovation and Organizational performance in a single integrative model by using spss data set of 53 Pakistani SME’s firms. A questionnaire of self-administrative is developed to collect the data. Researcher personally visits of different SME’s firms and collect the data from manager of SME’s firms. The research use 275 questionnaire is distributed in different SME’s sector. In this study the statistical techniques of data analysis are used to investigate and find out the relationship among the Firm performance and the other factors. SPSS version16 is used for reliability analysis, descriptive statistics, regression analysis, correlation analysis, to check either modal is good fit or not. Our results supports a partial mediation effect of innovation performance on the relationship between corporate social responsibility and firm performance, meanwhile the effect of corporate social responsibility on firm performance shrinks upon the adding of innovation performance to the model. The findings may help to understand how corporate social responsibility is an important driver mechanism for companies to be more inventive, proficient and effective.]]>
