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International Journal of Environmental, Sustainability, and Social Science

ijesss
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Published by Indonesia Strategic Sustainability

ISSN : 27209644 EISSN : 27210871 DOI : 10.38142/ijesss

Core Subject : Economy, Social,

Economics, Econometrics & Finance Environmental Science Social Sciences

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

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 579 Documents

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The Effect of Mandatory Carbon Disclosure on Financial Performance: Evidence From South African Listed Carbon-Intensive Companies Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.378

By concentrating on determining the effect of mandatory carbon disclosure on financial performance, the study assists corporate managers in effectively understanding the significance of carbon information disclosure and searching for enhanced ways of amplifying carbon disclosure. The paper examines the impact of mandatory carbon disclosure on the corporate financial performance of 45 Johannesburg Stock Exchange-listed cement and mining companies considered carbon-intensive entities from 2014 to 2021. This examination is based on the legitimacy theory. To attain the critical aim of the study, panel regression analysis is conducted with the assistance of SPSS 28. Financial performance was measured by return on assets, return on equity and net profit margin. Carbon disclosure was measured by carbon disclosure scores developed by Carbon Disclosure Project (CDP). The study reports that all financial performance proxies are positively and significantly related to carbon disclosure. To upsurge financial performance, the sampled companies must keep extensively disclosing carbon information in their annual reports per the mandatory expectations. Therefore, this paper provides evidence that mandatory carbon disclosure is a source of better financial performance and critical for the corporate sector to accomplish sustainability.

Do Environmental Costs Impact Financial Sustainability? An Emerging Marketâ€™s Perspective. Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.379

The importance of properly managing environmental costs cannot be underestimated. This paper investigated the relationship between environmental costs and financial performance of 45 cement and mining listed on the Johannesburg Stock Exchange from 2014 to 2021. Financial performance is measured by return on equity whilst environmental cost is proxied by carbon management costs, recycling costs and pollution prevention costs. Control variables such as growth, leverage, size and debt ratio are used in this study. The study applied a quantitative research approach using an ex-post facto research design. The researchers adopted a panel regression analysis. The result of the study indicates a negative and significant association between environmental costs and return on equity. It was concluded that environmental costs reduce profitability in form of return of equity of the sampled companies. This study has practical implications of motivating corporate managers to proactively manage environmental costs in order to improve corporate financial performance. Additionally, it helps to practically shape environmental policies that intend to augment environmental performance.

Perceptions of Non-Government Organisations Managers About International Financial Reporting Standards in NGOs Sector: A Case Study of a Large NGO in Durban, South Africa Jean Damascene MVUNABANDI; Josue MBONIGABA
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.387

The role of international financial reporting standards (IFRS) in the growth of organisations has expanded significantly in recent literature. Non-governmental organisations (NGOs) are crucial in global affairs and have different operating contexts, but it is unclear how their use of IFRS is of sufficient quality to satisfy various stakeholders' interests. On this question, this article investigated the managers' perceptions of IFRS practices and quality in a large NGO in Durban, South Africa. A qualitative approach was employed, and data was collected through semi-structured interviews with 24 purposively selected participants. The interviews were recorded and later transcribed. Robustness analysis was performed using conventional thematic content analysis. Evidence from this study showed that despite adopting IFRS accounting and financial procedures, the managers of the selected NGO found it difficult to have quality financial statements due to IFRS for SMEs failing to fit NGOs' operating context. This article established NGOs managers' perceptions of the role of IFRS in managing diverse NGOs stakeholders' interests, provided recommendations applicable to similar NGOs globally and contributed to the scholarly debates for policymakers and practitioners on using IFRS for SMEs in NGOs. This study has also provided a very robust plan for future researchers.

Effectiveness of Forensic Auditing on Fighting Fraud Among Non-Government Organisations in South Africa Jean Damascene MVUNABANDI
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.388

This article sought to empirically establish the effectiveness of proactive forensic auditing techniques for 30 non-government organisations in the eThekwini region, South Africa. This article adopted quantitative and descriptive survey research. The data for this research was gathered via the use of the quantitative research method through an online questionnaire which was designed in a 5-point Likert scale and used for data analysis. Robustness analysis was entirely performed using SPSS software version 27 for statistical analysis. The studyâ€™s results showed that there exists a positive statistically significant relationship between the applicability of forensic auditing techniques and fraud detection, prevention and investigation among non-government organisations in the eThekwini region, South Africa. It also found that the application of forensic auditing techniques has its highest applications in proactive fraud detection. Based on the above, it was recommended that the application of forensic auditing skills and techniques among non-government organisations should be considered carefully.

Assessment of Householdsâ€™ Perception Towards Participatory Forest Management the Case of Heban Arsi Woreda, Ethiopia Gonche GIRMA
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.392

Understanding the perceptions of local communities towards participatory forest management (PFM) is essential for successful improvements of PFM regarding forest conservation and livelihood improvement. However, there is a lack of research evidence on the perception of local communities for PFM intervention. To better understand the local communitiesâ€™ perception of PFM, 131 households were surveyed. Data were collected through the household survey; key informant interviews (KIIs), focus group discussion (FGD), and analyzed using descriptive statistics. Results show that the households perceived that there is no deforestation due to the intervention of PFM which leads increment of species diversity, increasing of forest coverage, increased productivity of the forest, and increase valuable species. Respondents also perceived that the PFM has opportunities to change a negative attitude to a positive through giving of power to the local community, enables bounded members, bringing the right to exclude non-PFM members, creates a sense of belongingness, and encourage the right to use the forest products. The finding demonstrated forest income was second contributor of household income among income sources. Actions such as better protection of existing forests to avoid overuse, access to alternative livelihood diversification, better access to market, access to better skills and knowledge on the collection and use of forest products and reforestation were suggested to increase the existing benefits and management of PFM. The finding of the study suggests further improvement of local communitiesâ€™ perception and attitudes as well as providing alternatives to improve forest conditions and livelihood.

Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms Smangele NZAMA; Odunayo Magret OLAREWAJU; Omolola A ARISE
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.403

Most companies make extensive use of environmental sustainability as they receive pressure to operate in an environmentally sustainable manner. Companies are struggling to implement environmental management accounting practices in their operations. Accordingly, research on environmental sustainability difficulties in the context of environmental management accounting in food and beverage manufacturing enterprises is limited. The paper investigates how the barriers to environmental sustainability influence the implementation of environmental management accounting (EMA) in the food and beverage manufacturing firms in Durban, South Africa. A quantitative research approach was applied, using convenience sampling because the data was collected during the strict regulations of the Covid-19 period. The Likert questionnaire (five-point scale) collected quantitative data and it was analyzed using SPSS, performing Pearson's correlation research and regression analysis. The Pearson's correlation coefficient findings show a statistically significant association between environmental sustainability bottlenecks and environmental management accounting in food and beverage manufacturing enterprises at (r = .250, p < 0.0005). As barriers to sustainability decrease, the implementation of environmental management accounting practices will be easier for these firms. The results of regression analysis, show the independent variable, barriers to sustainability, as a major predictor of environmental management accounting, B= 0.442, p< 0.05. It can be suggested that the SA government make the use of EMA practices mandatory for companies that have a negative impact on the environment.

The Influence of Employee Wellbeing and Employee Resilience on Innovation Work Behavior Mediated By Work Climate in the Insurance Industry in DKI Jakarta Zeanette T. LISBET; Willy ARAFAH; Deasy ASEANTY
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.414

This study analyze the effect of employee wellbeing and employee resilience on innovative work behavior mediated by the work climate in the insurance industry in DKI Jakarta. This research method uses a quantitative approach, tested by Structural. Equation Modeling with the help of the Amos program. The sampling method uses purposive sampling. The data was collected using a questionnaire which was distributed randomly to all departments of 3 (three) life insurance companies and 3 (three) general insurance companies via a google form. The findings in this study indicate that there is no positive effect of employee wellbeing on innovation work behavior, there is a positive influence of employee resilience on innovation work behavior, and there is a positive effect of employee wellbeing on hybrid work climate., There is no positive effect of employee resilience on a hybrid work climate., there is a positive effect of hybrid work climate on innovation work behavior, there is an effect of employee wellbeing on innovation work behavior mediated by hybrid work climate, there is no effect of employee resilience on innovation work behavior mediated by hybrid work climate, there is no effect of hybrid work climate on innovation work behavior moderated by gender. The findings of this study have management implications that management can improve human resource development to identify and maintain resilience qualities in employees and influence them with specially designed interventions. In addition, a company climate that supports creativity and innovation also contributes to the emergence of innovative behavior in the workplace.

Factors Influencing Adoption of Sustainable Supply Chain Management Practices Among Manufacturing Firms Johnson NSOWAH; Maxwell Agabu PHIRI
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.416

There is a significant gap in emerging nations such as Ghana on factors influencing the adoption of Sustainable Supply Chain Management (SSCM), as most of these studies are conducted in advanced nations. As a result, this study investigates the factors influencing manufacturing companies in Ghana's adoption of SSCM practices. Three hundred and three 303 manufacturing firms with an annual turnover of not less than one million dollars ($1,000,000) were purposively selected for the study. Throughout the study, close-ended questionnaires were adopted for the data collection. Structural equation model (SEM) was used to examine empirically the factors that influence the firmsâ€™ adoption of SSCM. The study revealed that adoption of SSCM is influenced by instrumental, moral, and knowledge factors. Based on the study outcomes presented and discussed, the study concluded that instrumental, relational, moral and knowledge factors affected the adoption of SSCM practices by firms in Ghana Further studies on the subject can adopt a case study approach, as this method will be able to investigate the topic in a manner that allows for a more in-depth comprehension of the subject in a particular context.

A Critical Review of the Sustainability of South Africa's Health System, Userâ€™s Satisfaction and Key Performance Scores Shenaaz GANI
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.419

The South African Government has made accessibility and equity the primary focus of its health policy objectives since 1994. However, the extent to which these policies achieve their aims of lessening inequality is not synthetically documented. This study critically reviews and synthesises the literature on the nature of the South African health system, userâ€™s satisfaction and key performance scores. The study conducted a content analysis of several research papers and policy papers in the South African health sector. The review showed that the current health system is dualistic, indicating that the public health system is not living up to the National Core Scores and that this has impacted negatively on the level of satisfaction of households. The evidence demonstrated ongoing discrepancies in access to and use of health services, notwithstanding legislative initiatives. Moreover, the review showed that userâ€™s perceptions of the quality of public healthcare services are deteriorating in South Africa. There is evidence of treatment delays, long waiting times, acute shortages of doctors, specialists and nurses, a lack of appropriate medication and poor health services delivery. The evidence provided about the South African health system can contribute to global policy discussions about health equity on the use of health services by households from different socioeconomic backgrounds and how policies can increase access to quality health care for low-income households.

Parent Coach: The Utilization Of The Score Model For Childrenâ€™s Cognitive, Affective, And Conative Development Geofakta RAZALI; Wulan FURRIE; Alo LILIWERI; Alexander SERAN
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.434

Communication that does not run smoothly will cause miscommunication. In family communication that is carried out between parents and children, if miscommunication is not immediately resolved, there will be communication congestion. One way to solve this problem is through coaching. In this case, parents become a coach for their children, which is called a "parent coach," by using the SCORE model. This study aims to improve communication skills for parents and strengthen children's cognitive, affective, and communicative abilities. This study uses a qualitative research method with a case study approach. The results show that through communication based on family coaching and utilizing the score model, parents have good questioning skills so as to produce optimal performance as parents and provide opportunities for children to provide feedback to parents. and parents are trained to be good listeners. With a series of actions taken by parents through coaching sessions, parents can find out the values of life that are considered "valuable" for children.

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Daniel T H Manurung

Contact Email
dtmanurung@gmail.com

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+6281232591592

Journal Mail Official
internjesss@gmail.com

Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

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Bali

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Abstract

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Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Daniel T H Manurung

Contact Email dtmanurung@gmail.com

Phone +6281232591592

Journal Mail Official internjesss@gmail.com

Editorial Address PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location Kota denpasar, Bali INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Daniel T H Manurung

Contact Email
dtmanurung@gmail.com

Phone
+6281232591592

Journal Mail Official
internjesss@gmail.com

Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451

Location
Kota denpasar,

Bali

INDONESIA