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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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Accounting and Finance Professionals’ Perception on The Current State of The Accountancy Profession in South Africa MDHLULI, Sithandiwe; MKHIZE, Msizi; PHESA, MASIBULELE
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.857

Accountants, auditors, and other finance professionals have traditionally been well respected and held in high regard by the public. They are regarded as financial reporting overseers because they are responsible for ensuring that organisations follow relevant regulations and financial laws. Globally, accounting and finance professions have been tarnished by scandals involving intentional manipulation of financial information. The professional ethics of finance professionals are under scrutiny by the concerned public at large. This study is informed by the repercussions of these scandals and how they have influenced the public view of the profession. The quantitative approach was adopted, using systematic sampling. 165 accounting and finance professionals at government, corporate institutions and audit firms were considered. An anonymous online questionnaire was the instrument used for the collection of data. Majority of accountants and finance professionals agree are in consensus that they perceive themselves to have a strong knowledge of ethics. Further, also perceive their fellow accounting and finance professionals to be ethically responsible. Additionally, being a member of professional accounting body influences the ethical behaviour and professional conduct of accounting and finance professionals. Worth noting, considerable accountants and finance professionals face a substantial amount of pressure to compromise on ethics The study adds to the debate on the perception of accountants and finance professionals from their perspective. Further, ascertain the role that professional bodies play to nurture professionals be to inclined to ethical behavior so as to maintain positive perception about them and the profession.

Safety Culture system elements of Small and Medium-sized Construction Enterprises and its evaluation method HONGMEI, Jia; JIANWEI, Wang; SUXIA, Liu; LIXIA, Li
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.v4i5.861

While the construction industry has contributed significantly to the construction of national infrastructure and the enhancement of residents’ living quality, many small and medium-sized construction industries have still been troubled by frequent accidents. Safety accidents have become an essential factor affecting their development of them. The construction of a safety culture is a critical way to solve this kind of problem and enhance the essential safety of these enterprises. Here, adopting the expert survey method, integrating the construction of safety culture with the existing system and work content, an element system of safety culture construction that contains eight primary elements and 32 secondary elements was developed, which could provide a practical and theoretical reference for the construction of safety culture in small and medium-sized construction enterprises. Through the expert survey method and hierarchical analysis method, the weights and sorting of each element were determined, which could guide the construction of enterprise safety culture efficiently. Next, a quantitative evaluation based on a fuzzy comprehensive evaluation of the overall effect of the construction of safety culture was proposed. It could support small and medium-sized construction enterprises to discover the short boards of construction, formulate strategies for continual improvement, and assess the safety culture of construction. Meanwhile, this safety culture system and evaluation method could be a reference for management departments or third-party organizations to manage and evaluate this type of enterprise.

The Relationship Between Climate Risk Disclosure and Performance on Mining Companies: Evidence From A Developing Economy MATEMANE, Reon; GRACA, Nikita
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.v4i5.863

The main aim of this study is to develop an unweighted climate risk disclosure index to assess whether climate risk disclosure predicts mining companies’ performance.The catastrophic nature of climate risk has become more topical in recent years. Yet, academic research efforts have been directed to climate risk from the perspective of developed economies only and very little is understood about it in developing economies. 216 firm observations in mining sector for the period covering 2016 through 2021 were analysed using descriptive statistics and estimated generalised least square with period seemingly unrelated regression. The results suggest that the climate risk disclosure is significant in predicting company performance as proxied by earnings per share (EPS), economic value added (EVA) and return on equity (ROE). Policy makers and regulators should encourage companies to intensify climate risk disclosure so as to maximise value and benefit relevant stakeholders. The study contributes to the ongoing debates on climate risk by focusing on extractive industry, mining sector in a developed economy setting. Methodologically, the study developed an unweighted disclosure checklist that can guide companies on pertinent climate risk issues to disclose.

The Influence of Organizational Commitment and Supervision on Discipline Through Job Satisfaction on Educational Personnel Faculty of Law, Brawijaya University, Malang MEGAWATI, Fatmamia Putri; ROSIDI, Rosidi; MULYONO, Sugeng
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.v4i5.867

Organizational commitment is the relative strength of an individual's involvement in a particular organization, which is indicated by a strong belief in the goals and values of the organization, a willingness to make certain efforts for the benefit of the organization and a strong desire to continue being a member of the organization. This research aims to examine and analyze the influence of: i) organizational commitment to discipline, ii) supervision influences discipline, iii) organizational commitment to job satisfaction, iv) supervision to job satisfaction, v) job satisfaction to discipline, vi) organizational commitment to discipline through job satisfaction, vii) supervision of discipline through job satisfaction. This research was conducted at the Faculty of Law, Brawijaya University, Malang, using an explanatory research approach with a census sample technique obtained from 74 educational staff. Data was collected using a questionnaire method given directly to respondents. Then it was analyzed using path analysis.The results concluded that, all the proposed hypotheses were accepted, namely: (i) organizational commitment had an effect on discipline, (ii) supervision had an effect on discipline, (iii) organizational commitment had an effect on job satisfaction, (iv) supervision had an effect on job satisfaction, (v ) job satisfaction influences discipline, (vi) organizational commitment influences discipline through job satisfaction, (vii) supervision influences discipline through job satisfaction.

The Role of Audit Risk in Improving Audit Quality DOLOKSARIBU, Tio Arriela; FIRDAUS, Rizalnur
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.v4i5.875

Audit quality is closely related to the auditor's audit process. Attitude and Cognitive Auditor is very necessary for completing the audit; besides that, audit risk considerations play an important role in decision-making by the auditor. Various ways and processes of audit work also adapt to circumstances that are not usually carried out. Therefore, audit quality needs to be studied more deeply so that in the future, the audit process can remain of high quality in all conditions. This study aims to examine the effect of audit quality in terms of audit skepticism, planning, and risk, which play a moderating role. The sample of this research is 265 auditor respondents in Indonesia. A research method is a quantitative approach tested through path analysis. Statistical testing was carried out using the SmartPLS 3 testing tool. The results showed that professional Skepticism affected audit quality. Furthermore, Audit Planning influences Audit quality. Audit risk is proven to strengthen the relationship between professional Skepticism and audit quality. However, Audit Risk has different results, which does not strengthen the relationship between audit planning and Audit Quality. Therefore, audit risk needs to be corrected and considered by the auditor in terms of professionalism and audit planning. It aims to improve audit quality. Future research can consider the use of information technology, which is a major part of the audit process

The Influence of Accounting Profits on Stock Prices of K211 Sub-Sector Companies Listed on The IDX PRAYITNO, Yogo Heru; DIANITA, Mirna; HADIAN, Niki
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.v4i5.880

Currently, the company's performance in delivery services has a significant impact on society. The performance of companies in this sector increases in line with the public's need for the services they offer. This research focuses on 19 companies in the K211 sub-sector (logistics and delivery). From this population, a sample was selected consisting of 8 companies that met specific criteria, such as being listed on the Indonesia Stock Exchange (2017-2022), submitting complete financial reports, and having share price data. Descriptive analysis is carried out with statistics, such as average, maximum, and minimum, for research variables. There are also measurements of accounting profit, return on assets, and the average value of accounting profit. Share price is also considered. This research also includes linear regression analysis that connects profitability as an independent variable with company value as the dependent variable. Certain companies have improved performance, but their stock prices have fallen. It goes against the theory that outperformance will influence stock prices. This research evaluates whether a company's performance influences its share price. This research uses regression analysis to determine the relationship between company performance proxied by accounting profits and share prices of K211 subsector companies. The results show that accounting profits do not affect the stock prices of K211 subsector companies. The significance level of 0.056 is more significant than 0.055.

Factors Affecting Small and Medium-Sized Enterprises Financial Resilience Post Covid-19 Pandemic in South Africa MSOMI, Thabiso Sthembiso; ZUNGU, Sphesihle Charles
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.882

This research paper aims to investigate the factors influencing the financial resilience of SMEs in South Africa in the aftermath of the COVID-19 pandemic. The study focuses on three primary factors: access to loans, the interest rates applied to these loans, and the structure of repayment plans. To achieve this purpose, a quantitative research methodology, guided by the positivism philosophical framework, was employed. The research selected 310 respondents who were SME owners representing various sectors. The data collection and analysis methods primarily involved multivariate regression analysis. The research revealed that access to loans, interest rates on loans, and the design of repayment plans exerted positive and statistically significant effects on the financial resilience of SMEs in the post-COVID-19 period. These factors displayed probability values of 0.005 and absolute values of 0.448, 0.456, and 0.432, respectively. These findings underscore the crucial role of these factors in determining the financial stability of SMEs. The study's implications are twofold. First, it suggests that financial institutions should streamline the process for SMEs to access financing, making it more accessible and accommodating. Furthermore, these institutions should tailor loan repayment options to better align with the unique needs of SMEs. Second, the research underscores the importance of offering financial education and support services to assist SMEs in enhancing their financial management skills and adaptability within the post-pandemic economic landscape.

The impact of failure to make payment behaviour on the profitability of South African municipal electricity suppliers. ALIAMUTU, Kansilembo Freddy; MKHIZE, Msizi
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.889

Failure to make payments for labour remains a source of concern in the provision of municipal services in South Africa. According to literature, the tradition of failure to make payment rates from the apartheid period, when widespread civic resistance expressed itself via refusing rate paying. The research investigates the influence of South Africa's failure to make payment behaviour on municipal profitability. The random-effects model is utilised to evaluate the connection among the profitability and failure to make payments for 28 municipalities from 2007 to 2022. The findings show that failure to make payments has negative effects on profitability. Profitability is lowered by R291 with each R1000 higher number of unpaid debts written down. Furthermore, national government funds, the total number of users, and the proportion of home units getting free basic electricity all have a positively impact on profitability. These findings support the necessity for more inventive techniques to transform failure to make payment into a payment behaviour.

Potential Carbon Tax in Indonesia: A Literature Review SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.891

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.

Influence Economic Growth and Percentage of the Unemployed Population to Poverty in Indonesia 2016-2020 JAYAWARSA, A. A Ketut; DESWARI, Pande Nyoman Natasha; WULANDARI, I.G.A Athina
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.892

Focus on the findings of previous studies (gap research) and different perspectives on economic development and factions living unemployed in poverty inform the implementation of this research. Besides that, regardless of the government's effort to combat poverty, there are still problems with research (phenomenon gap) about Indonesia, where the poverty level is still relatively high. The number of people in poverty in Indonesia is not affected significantly by this thing. This research aims to study How the expansion population and the contributing population to poverty interact. Website official Body Center Statistics was used to gather all research data, which was then processed with analysis panel data regression and testing hypothesis (F test, t-test, and coefficient determination). Findings study show that 1) economic growth has a positive and significant impact on poverty, 2) the level of unemployment has a positive and significant impact on poverty, 2) the level of unemployment impact positive and significant on poverty, and 3) economic growth and level of unemployment impact in a way simultaneously to poverty.

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Daniel T H Manurung

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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