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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 578 Documents

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Analysis of Presentation and Reporting of Financial Transactions in the Pulau Harapan Cooperative, Agam District GUSPENDRI, Nasfizar; FITRIA, Nita
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1107

This research aims to analyze the presentation and reporting of financial transactions at the Pulau Harapan Cooperative, Agam Regency. As well as analyzing the extent to which the presentation is in accordance with sharia principles and applicable accounting standards. The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews, observation and analysis of cooperative financial documents. This research uses data originating from daily financial transactions at the Pulau Harapan Cooperative, Agam Regency. Data is analyzed and processed to produce financial reports based on the Sharia Financial Accounting Standards (PSAK). The results of the research concluded that cooperative financial transactions, which only take the form of daily transactions, can already prepare financial reports based on the Sharia Financial Accounting Standards (PSAK) and produce financial reports for each business unit as well as consolidated financial reports

The Influence of HR Development, Standard Operational Procedures, Work Facilities and Motivation on Employee Performance TARIGAN, Miska Irani; SITUMORANG, Melviola
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1108

The purpose of this research is to find out how human resource development, standard operating procedures, work facilities, and motivation affect employee performance. The quantitative research approach was utilized, the research with population of employee of PT. Mutifa, Medan. The sample was taken 50 respondents chosen by saturation sampling. Data analysis with multiple linear regression with SPSS application. The t test results reveal that human resource development, standard operating procedures, work facilities, and motivation all have a positive and statistically significant effect on employee performance. The F test demonstrates that human resource development, standard operating procedures, work facilities, and job motivation all have a positive and significant effect on employee performance at the same time. Employee performance can be explained by human variables, according to the coefficient of determination of 0.627.

The Influence of Good Corporate Governance and Financial Performance on Financial Distress During a Pandemic SUHARMADI, Suharmadi; SURIPTO, Suripto
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1111

This study aims to know the influence of good corporate governance consisting of managing ownership and board of directors and financial performance consisting of profitability ratio and leverage ratio against financial distress on retail companies listed onthe Indonesian stock exchange in 2019-2021. The data collection technique in this study is secondary data. Sampling in this study uses the method of purposive sampling. There are 32 retail companies listed on the Indonesian stock exchange and 26 companies that meet the criteria were obtained, so in 3 years of research 78 data were obtained to be used as research samples. This research was done with the help of the data processing software SPSS (Statistical Package For Social Science) version 26. The method of analysis used is logistic regression analysis. The results of this study prove that managerial ownership (MNJR) has negative effect and not significant on financial distress, the Board of Directors has negative effect and significant on financial distress. Profitability Ratio (ROA) has negative effect but not significant on financial distress. While the leverage ratio (DAR) has positive effect significant on financial distress in retail companies listed on the Indonesia Stock Exchange for the period 2019 – 2021.

The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan BAKRY, Mohammad Iqbal; MULIATI, Muliati; JURANA, Jurana; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1115

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).

The Influence of Service Quality and Product Quality on Customer Trust and Loyalty at Perumda Air Minum Jaya (PAM JAYA) DAFIQ, Muhammad; SHIRATINA, Aldina
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1117

This research aims to determine the service quality and product quality of customer trust and loyalty of PERUMDA AIR MINUM JAYA (PAM JAYA), both directly and through intervening variables or indirect effects. This study uses a quantitative approach to explain the positions of the variables studied and the relationships between one variable and another. This research will demonstrate the causal relationships between variables through hypothesis testing. The data analysis technique is SEM-PLS with a total sample size. The study results show that all seven hypotheses proposed in the SEM-PLS model are accepted. This research implies that the management of PERUMDA AIR MINUM JAYA (PAM JAYA) is advised to conduct regular training for employees to improve their ability to provide responsive and professional services.

Impact of Big Data Analytics on Audit Quality With Audit Delay as Mediator HARYANTO, Angga Bayu; SETIAWAN, Edi
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1120

This study investigates the impact of using Big Data Analytics on the quality of audits and the time it takes to complete audits in fintech companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a purposive sampling method, data from 20 companies were analyzed to assess the impact of Big Data Analytics on these factors. The results indicate that using Big Data Analytics reduces the time it takes to complete audits but does not directly impact the quality of audits. Furthermore, research has demonstrated that audit delay has a detrimental effect on the quality of audits, suggesting that extended delays might undermine the results of audits. However, the presence of audit delay does not mediate the effect of Big Data Analytics on audit quality. This implies that the advantages of Big Data Analytics in audit quality are relatively unaffected by delays. These findings highlight the importance of utilizing Big Data Analytics to improve the efficiency of audits. However, the impact on audit quality may be restricted, offering valuable information for improving audit procedures in the fintech sector.

Environmental Management Accounting, Carbon Disclosure Emission, and Their Effects on Environmental Performance with Green Competitive Advantage as a Moderating Variable HARIBOWO, Ismawati; AUGUSTIN, Yvonne
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1122

This study aims to determine whether Environmental Management Accounting, Carbon Emission Disclosure affects the Environmental Performance by using Green Competitive Advantage as a moderating variable. Respondents in this study were 45 respondents. Analysis Method using Moderate Regression Analysis. The results showed that Environmental Management Accounting had no effect on Environmental Performance. Carbon Emission Disclousure affects Environmental Performance. Green Competitive Advantage has not been proven to moderate the influence of Environmental Management Accounting on Environmental Performance. Green Competitive Advantage has not been proven to moderate the effect of Carbon Emission Disclosure on environmental performance.

The Role of Satisfaction and Trust in Mediating the Relationship Between Payment Method and Vendor Loyalty (Study on Construction Company PT. Wijaya Karya) AWATARA, I Gusti Agung Gede Usadhana; INDIANI, Ni Luh Putu; WAHYUNI, Ni Made
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): 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.v5i5.1126

Loyalty is crucial for sustainable business relationships and long-term company success. In competitive business environments, companies must enhance loyalty by focusing on key factors. This research aims to examine how satisfaction and trust mediate the impact of payment on vendor loyalty at PT. Wijaya Karya. Using a quantitative method and questionnaire, the study targets 120 vendors who have contracts with PT. Wijaya Karya Infrastructure Division I. This research uses 5 Likert scales to measure variables when testing the validity and reliability of variables. This research was analyzed using PLS-based SEM. The research results show that (1) Payment has a positive and significant effect on satisfaction, (2) Payment has a positive and significant effect on trust, (3) Payment has a positive and significant effect on loyalty (4) Satisfaction has a positive and significant effect on loyalty (5) Trust positive and significant effect on loyalty (6) Payment has a significant effect on loyalty through satisfaction (7) Payment significantly influences loyalty through trust. Theoretically, this research develops a model linking payment, satisfaction, trust, and vendor loyalty, enhancing our understanding of vendor loyalty in business relationships. Practically, PT. Wijaya Karya should focus on improving payment, satisfaction, and trust to boost vendor loyalty. The study contributes to business relationship management literature and offers practical recommendations for PT. Wijaya Karya. Future research should consider additional factors like experience, relationship quality, and communication quality to further explore vendor loyalty.

ESG Implementation in Modern Business Oriented Towards Sustainable Management WIDIA, Elli; WIBISONO, Chablullah
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.v5i3.1128

This research aims to understand how ESG (Environmental, Social, and Governance) implementation strategies can be optimized to improve the company's financial performance and long-term value. In addition, this research identifies the main obstacles that companies face in adopting and integrating ESG principles into their business strategies, especially in the current context of globalization and market complexity. This research also analyzes the influence of ESG implementation on a company's reputation and image in the eyes of stakeholders, including investors, consumers and the wider community. The research results show that effective ESG implementation can reduce operational risks, increase efficiency, and attract sustainable investment, ultimately strengthening a company's competitiveness. However, challenges such as measurement difficulties, implementation costs, and pressure from stakeholders remain obstacles that must be overcome. Successful ESG integration can create long-term, sustainable value for a company and its stakeholders.

Economic Institutional Empowerment Model as A Climate and Energy-Independent Village Based on Local Wisdom WIDIA, Elli; WIBISONO, Chablullah
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): 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.v5i4.1129

Village development from the perspective of community empowerment is to increase community participation in institutions by utilizing economic potential resources and local wisdom. The purpose of the research is to analyze and design a model of economic institutional empowerment at the location of Sambak Village, Kajoran Subdistrict, Magelang Regency, Central Java Province as a productive and innovative village that was awarded the Climate Village and Independent Innovation Champion. The research used a qualitative method with Participatory Rural Appraisal (PRA) which is relevant for constructing reality through observation, dialogical interviews, documentation, and Focus Group Discussion (FGD). Research informants were selected purposively, namely administrators and members of Micro, Small, and Medium Enterprises (MSME’s) and Village-Owned Enterprises (VOE), village government, and empowerment activists. PRA research analysis obtains data construction, reduction, and categorization which can then design empowerment programs or models. The results showed that Village governments need to create and run economic institutional empowerment programs in partnership with educational institutions and empowerment activists so that VOEs and MSME’s become integrated institutions. The empowerment programs needed are institutional management, administration, finance, promotion as well as digital marketing. Sambak Village can become a model and destination for an energy-independent productive and innovative Eduwisata.

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Daniel T H Manurung

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+6281232591592

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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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Bali

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Abstract

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