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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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Gender Analysis on the Effect of Tax Incentives, Tax Knowledge, and the Application of the E-Filing System on Tax Compliance (Survey of MSMEs in Bekasi City) FATTAKH, Adam Navi’ul; TARMIDI, Deden
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.766

The purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that 1) there is no difference in the effect of tax incentives on tax compliance from the point of view of male and female gender, this is because taxpayers who are male or female MSME players during the covid-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) there are differences in the effect of tax knowledge on tax compliance, where male gender has a positive and significant effect while female gender has no effect. Male have more responsibility than female in working or running a business, especially during the covid-19 pandemic. MSME taxpayers with male gender in Bekasi city already have sufficient knowledge of tax law and administration in carrying out tax reporting.

The Relationship Between Macroeconomic Factors and Profitability of Reinsurance Companies in Africa: An Application of System GMM-Model NZUZA, Zwelihle Wiseman; MSOMI, Thabiso Sthembiso
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.768

Despite the known strengths of the reinsurance companies to generate immense profits, evidence from existing literature indicates that the future of the reinsurance companies needs to be more robust to economic deficiencies leading to underperformance. There are many possible factors behind this. However, this study aimed to determine the relationship between macroeconomic factors and the profitability of African reinsurance companies with a Generalized Method of Moments (GMM) model. The study used 121 listed reinsurance companies from 48 African countries using secondary data from year 2008 to 2019. A 1452 observation panel data set was analyzed using conventional least squares and two-step System GMM estimators. The study revealed that GDP, interest rate, and the exchange rate positively impact profitability. In contrast, the inflation rate and money supply revealed a negative and negligible impact on profitability. The input of this research resides in providing new evidence on the macroeconomic factors influencing the profitability of listed reinsurance companies in Africa.

The Influence of Organizational Commitment and Training on Employee Performance at Perum Bulog Makassar with Job Satisfaction as an Intervening Variable WULANDARI, Monica Rizki; JIMAD, Habibullah; RIBHAN, Ribhan
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.780

The purpose of this study was to determine the effect of organizational commitment on employee performance. job training on employee performance. organizational commitment on job satisfaction. training on job satisfaction. and job satisfaction mediates between organizational commitment on employee performance. job satisfaction also mediates training on employee performance . This study used the SEM-Amos analysis tool. the research was carried out in a quantitative study with a sample size of 240 with a sideways purposive method. The empirical findings obtained are where organizational commitment is positive and significant on employee performance. training is positive and significant on employee performance. organizational commitment is positive and significant on job satisfaction. training is positive and significant on job satisfaction. the influence of organizational commitment on employee performance indirectly directly mediated by job satisfaction which is positive and significant. the effect of training on employee performance through job satisfaction is positive and significant.

The Impact of Urban Planning on Places of Worship in Windhoek Namibia KHIBA, Rita; Ntlhe, Daphne
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.782

Urban planning impacts freedom of religion through planning regulations applied by local municipalities in establishing places of worship in urban areas. However, incorporating religion in urban planning in most countries has remained insignificant, regardless of the new challenges of increasing religious diversity in most cities. This paper examines the role of urban planning policies in Namibia in establishing places of worship in Windhoek and its impact on freedom of religion in the City. Data was collected by reviewing and exploring journal papers, government documents, books, and newspaper articles. Neoliberal theory was employed to guide the study. The research established that the City of Windhoek, through planning policies, has a direct impact on places of worship, and to facilitate a sustainable process, the City put a moratorium on establishing new houses of worship to reduce the number of people intending to create such facilities. Applications for even places of worship by religious bodies, including churches, are treated the same as other applications for related institutions, even though the churches and other religious facilities have different ways of worshipping. In Namibia, the government and municipal urban planning departments benefit all religious organizations equitably. The study's findings contribute to the scientific discussions on places of worship and town planning policies in developing countries. The findings will benefit all stakeholders involved in developing places of worship, such as policymakers, academics, and researchers. The study is limited to Windhoek, and further studies should incorporate both urban and rural areas.

Job Satisfaction as a Mediator of Abilities and Rotation on Performance in Educational Personnel Faculty of Law, Brawijaya University, Malang SHOLIKHAH, Mar’atun; HADIYATI, Ernani; HALIM, Abdul
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.788

Performance is the work results of an employee or group of employees during a specific period that are compared with the performance standards determined by the company. Many variables influence this, including workability, job rotation, and job satisfaction. This research aims to test and analyze the influence of 1) workability on performance, 2) work rotation on performance, 3) workability on job satisfaction, 4) work rotation on job satisfaction, 5) job satisfaction on performance, 6) workability on performance through job satisfaction, 7) work rotation on performance through job satisfaction. This research was conducted at the Faculty of Law, Brawijaya University, Malang, using an explanatory research approach with a saturated sampling technique, obtaining 74 educational staff. Data was collected using a questionnaire method given directly to respondents. Then, it was analyzed using path analysis. The results prove that all the proposed hypotheses are accepted, namely:1) workability influences performance, 2) work rotation influences performance, 3) workability influences job satisfaction, 4) work rotation influences job satisfaction, 5) job satisfaction influences performance, 6) workability influences performance through job satisfaction, 7) work rotation affects performance through job satisfaction.

Challenges of Women Entrepreneurship and Empowerment in South Africa: Evidence from Rural Areas NHLEKO, Mary-Ann Nokulunga; MSOMI, Thabiso Sthembiso; OGUNSOLA, Sijuwade Adedayo
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.796

This study aims to identify impediments to expanding women-owned businesses in rural areas of South Africa. The study used a quantitative research method to collect data. The study concentrated on 250 female business owners in the rural communities of Hluhluwe, Ulundi, and Eshowe in northern KZN. The study found that the main obstacles to expanding women-owned businesses in rural areas were financial constraints, a lack of education, and inadequate infrastructure. However, these difficulties experienced by women business owners in rural South Africa can be conquered. Overcoming these obstacles could empower women entrepreneurs and stimulate economic growth in rural areas, thus reducing poverty and enhancing the living standards of rural communities. Based on these findings, the study recommends various interventions, such as alternative financing models, targeted education and training programs, and infrastructure development, to support the growth of women-owned enterprises in rural areas. Future research should examine additional issues such as cultural and social hurdles, a lack of access to markets and information, and legal and regulatory restrictions that impede the establishment of women-owned businesses in rural areas.

Qualitative Design in Political Communication Research, Surveys and Public Opinion BOESTAM, Ambia B.; CANGARA, Hafied; IRWANTI, Marlinda; DERIVANTI, Azizah Des
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.805

Differences in perspective, scientific background, and understanding of a researcher often become a paradigm that will affect the methods used in compiling design research, which leads to how to formulate problems, determine data collection techniques, analyze data, and so on. This article discusses how the grounded theory method is applied in political communication research, surveys, and public opinion with a qualitative research approach. Qualitative research using the grounded theory method starts from the data to reach a theory. It does not start from a theory or test a theory, so in grounded theory research, it is necessary to have various procedures or steps that are systematic and well-planned. Researchers observe, collect, and organize data and form theories from the data simultaneously. One of the essential techniques in grounded theory research is the constant comparison process in which each piece of data is compared with all other data one by one. The grounded theory method is applied in political communication research, surveys, and public opinion with a qualitative research approach, starting from the data to reach a theory and not starting from a theory or testing a theory. One of the essential techniques in grounded theory research is the constant comparison process. fixed) where each data is compared with all other data one by one.

Implementation Of The Diffusion Program And Adoption Of Vasectomy Innovation In The City of Surabaya WONO, Hilda Yunita; SUNARTO, Sunarto; RONDA, Mirza
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.844

The capital city of East Java Province, Surabaya City has the densest population. This population growth rate is the task of DP3APPKB Surabaya City to overcome it and one of the programs is vasectomy. In 2013, Surabaya received an award for fostering Vasectomy groups until the acceptance rate was high, but after that the number of acceptors continued to decline drastically until now. The purpose of this study is to look at the implementation of the vasectomy innovation diffusion and adoption program in Surabaya City. This research was conducted using a qualitative approach in order to get in-depth results from various perspectives. It was found that complexity, side effects and cost are not constraints, vasectomy diffusion channels are effective, and the added value offered is diverse. These can be further emphasized by DP3APPKB in running the next Vasectomy program.

Rural Communities and Water Governance: Understanding Participatory Processes for Catchment Management in the Upper Umzimvubu Catchment MBELE, Siyasanga; MUBANGIZI, Betty C
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.587

Water is a crucial issue for sustainable livelihoods, and a lack of it impacts human life. Catchment areas play an essential role in water provisioning, and their management is fundamental for sustained water availability. The UN-endorsed Integrated Water Resources Management (IWRM) approach best expresses catchment management ideals that resonate with South Africa's constitutional ideals of efficient and equitable distribution of resources. South Africa has a history of inequality that led to severe neglect of rural areas in many facets, including the water sector. Despite the country's reformed laws and policies, sustainable water provision and access remain challenging, particularly in rural-based municipalities where land degradation and a weak revenue base interact to reduce access to water for most communities. This paper reports on a study that sought to understand participatory processes for catchment management in the upper Umzimvubu catchment within Matatiele Local Municipality in the Alfred Nzo District Municipality in the Eastern Cape Province. This study used a qualitative approach to data collection and document analysis. The findings show that participatory water governance strategies exist and tend to coalesce around non-governmental structures. The findings also show that there is room for improving water governance in rural communities, including the need to finalize the establishment of Catchments Management Areas (CMAs) in all nine existing Water Management Areas (WMAs) while incorporating strong community involvement and strengthening the capacity of rural municipalities.

The Effect of Corporate Water Disclosure on Financial Performance: Evidence from South Africa NYAHUNA, Thomas; DOORASAMY, Mishelle
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.679

The significance of corporate water disclosure must be considered. From a legitimacy theory perspective, this research evaluated the relationship between corporate water disclosure and the financial performance of 30 Johannesburg Stock Exchange (JSE) listed companies from 2017 to 2021. A quantitative study was adopted based on a longitudinal approach. The study's population involved all companies appearing on the JSE Responsible Investment Index in South Africa. As a result, 14 companies were sampled on the South Africa FTSE/JSE Responsible Investment Index. The findings indicate that financial performance indicators, namely return on assets, net profit margin, and earnings per share, had a significant positive relationship with corporate water disclosure. However, the findings exhibit that return on equity has a negative relationship with corporate water disclosure. Capital intensity was used as the control variable. It was inferred that to amplify return on assets, net profit margin, and earnings per share, JSE-listed companies should commit themselves to disclosing water-related initiatives and management. It acts as a source of motivation for companies that can increase financial performance by focusing on disclosing water-related issues.

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Daniel T H Manurung

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internjesss@gmail.com

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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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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