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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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Netnography Study: Suitability of Environmental Accounting Reporting of PT. Halmahera Persada Lygend on the Response of YouTube and Instagram Users JURANA, Jurana; MULIADY, Humaira
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): 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.v5i6.1211

This study aims to understand the suitability between environmental accounting reporting of PT Halmahera Persada Lygend (HPAL) and the reality in the field based on community responses on the YouTube platform (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram (https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As part of Harita Nickel, HPAL is committed to operational sustainability by prioritizing environmental responsibility, which includes mangrove conservation, coral reef rehabilitation, environmentally friendly smelter development, and community empowerment of Obi Island. Using a netnography approach, this study analyzes user responses and comments on both platforms regarding HPAL's published sustainability reports and the implementation of environmentally friendly principles. The 2024 Merdeka Awards won by Harita Nickel also strengthened the positive perception of the company in terms of social and environmental responsibility. Based on data during the research period from September 14 to November 11, 2024, HPAL received 5,497 likes and 368 positive comments on YouTube, and 1,581 likes and 52 positive comments on Instagram, indicating that HPAL's environmental accounting implementation is in line with public perception and emphasizes the importance of synergy between industrial operations and social and environmental sustainability.

Comparative Analysis of Cooperative Health Level Using the Camel Method INDRIYANI, Ni Made Vita; PUTRA, I Wayan Gde Yogiswara Darma
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.v5i5.1217

Cooperatives are a means for the community to carry out savings and loans or transaction processes to meet needs. Cooperative health assessment is an assessment to measure the level of health of cooperatives that carry out savings and loan business activities, both conventional and Sharia. The implementation of health level assessments for cooperatives must be carried out at least once a year in accordance with the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016, concerning guidelines for assessing the health of savings and loan cooperatives and cooperative savings and loan units. The CAMEL analysis method aims to assess or measure the level of health of banking companies based on financial ratios that emphasize five aspects, namely capital, asset quality, management, income, and liquidity. CAMEL analysis is the aspect that most influences the financial condition of banks and cooperatives. Therefore, CAMEL analysis is a reference in assessing the stability of cooperatives.

Budget Gaming: When Accountants Become the Main Players MANUARI, Ida Ayu Ratih; NIDA, Desak Rurik Pradnya Paramitha; INDRIANI, Eni
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.v5i5.1218

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.

Legitimacy of Entrepreneurs in the Iron Triangle Concept. Which is Prioritized? Price, Quality or Service? LARASDIPUTRA, Gde Deny; KAWISANA, Putu Gede Wisnu Permana; YOGIARTA, I 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.v5i5.1219

This study aims to understand how entrepreneurs, especially members of the Indonesian Young Entrepreneurs Association (HIPMI) Denpasar branch, prioritize and balance price, quality, and service factors in running their businesses. Using an interpretive approach and in-depth interview method, this study explores entrepreneurs' experiences and strategies in applying the Iron Triangle Concept to face market competition. The research findings show that the priority of one factor is influenced by market conditions, consumer needs, and the business's position in the growth cycle. Entrepreneurs who prioritize price tend to use competitive strategies to attract consumers, while those who prioritize quality focus on improving the reputation of products or services. On the other hand, superior service is an important factor in building long-term customer loyalty.This study confirms that business success lies in the ability to balance these three factors adaptively according to market dynamics. In addition, these findings provide practical insights for novice entrepreneurs in understanding how to manage the basic elements that are important for building business sustainability and legitimacy. This study contributes to the entrepreneurship literature by offering strategic guidance based on real experiences for entrepreneurs in managing the complexity of competitive markets.

Dividend Policy Study Reviewed from Liquidity and Debt Ratio: Signaling Theory Perspective in Indonesia ASRIDA, Putu Diah; SAPUTRA, I Gede Agus Adi; PASUPATI, Bayu
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.v5i5.1222

This study aims to analyze dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) by reviewing the effect of liquidity and debt ratios through the perspective of signaling theory. Using liquidity ratio proxied by Current Ratio (CR) and debt ratio measured by Debt to Equity Ratio (DER), the results showed that liquidity has a significant negative effect on dividend policy, with a significance value of 0.000 and beta -2.933. This indicates that the higher the liquidity, the lower the dividend policy applied by the company. On the other hand, the debt ratio has a significant positive effect on dividend policy, with a significance value of 0.000 and beta 0.729, which indicates that the higher the company's leverage, the greater the dividend policy distributed. This finding supports the signaling theory perspective, where companies use dividend policy to signal to investors about the company's financial condition and stability. This study suggests that firms consider the balance between liquidity, debt structure, and dividend policy, and pay attention to how these decisions can affect market perceptions and relationships with investors.

Community Based Protection UNHCR In Realizing Community Security, Rohingya Refugees in Malaysia 2018-2021 MUNTU, Efraim William; SEBA, Roberto Octovianus Cornelis; WIBISONO, Indra Wisnu
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.v5i5.1229

The Rohingya refugees face significant challenges in seeking protection and security, both in their country of origin and in the countries where they seek refuge. In this context, the Community-Based Protection approach, promoted by UNHCR (United Nations High Commissioner for Refugees) in Malaysia between 2018 and 2021, plays a crucial role in creating a protection system based on community involvement in the design and implementation of policies. This approach emphasizes the importance of community security, which relies on state structures and involving refugee communities in safeguarding their safety. From the perspective of Institutional Liberalism, the international system, driven by multilateral institutions like UNHCR, can play a key role in ensuring effective protection for refugees by facilitating cooperation between countries and other international actors. This study aims to analyze how the community-based and community security approach to the safety of Rohingya refugees can enhance their sense of security and trust within the larger system. It also explores the relationship between the theory of Institutional Liberalism and the policies implemented by UNHCR to protect this vulnerable group.

Dr. Empirical Model For Measuring The Impact of Corporate Social Responsibility on Financial Performance of South African Mining Companies OBIOHA, Emmanuel Obinali; AKINBOYE, Solomon Olanrewaju
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): 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.v5i6.1244

Since 1950, corporate social responsibility has been receiving scholarly and managerial importance yet its implementation and evaluation remains untapped. The non-existence of a robust tool for measuring the impact of corporate social responsibility on financial performance of South African mining companies via social and environmental dimensions has continued to be a serious concern in literature and in practice. Thus, the focus is to develop this model by collecting a quantitative data through a census of 45 mining companies listed at Johannesburg Stock Exchange (JSE), located in Gauteng and subscribing to Socially Responsible Investment (SRI) index and empirically testing the established theoretical linkages of corporate social responsibility (i.e. social and environmental performance) across their factors/elements with measures of financial performance and putting the tested linkages together. Factor analysis was utilized for data reduction, Chi-square tested for association between categorical variables, Cronbach alpha for internal consistency and reliability of instruments. The findings revealed significant associations between corporate social responsibility, corporate social and environmental performance. Similarly, results suggest that corporate social responsibility performance can translate to financial performance through the elements of social and environmental performance. The implication is that corporate managers can achieve competitive advantage and increase profit by factoring the elements of social and environmental performance, shareholder value, revenue, operational efficiency and access to capital into their decision making models/systems.

Components of the Indonesian Language and Literature Learning Curriculum PURWANTI, Christina; PUTRAYASA, Ida Bagus; SUDIANA, I Nyoman; WISUDARIANI, Ni Made Rai
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.v5i5.1245

Curriculum, derived from the Latin "curriculae," originally meant the distance traveled by runners and now refers to the duration of education. According to Law No. 20 of 2003, curriculum is a learning plan to achieve educational goals. In Indonesia, the curriculum is updated periodically according to developments in the era. Its main components are interrelated objectives, materials, methods, and evaluations. Ralph W. Tyler emphasizes the importance of these four aspects in understanding the curriculum, although its implementation is often complex and requires adjustment. Learning methods are the means used to achieve curriculum goals through specific procedures. Subject-centered approach: Materials come from teaching subjects and are delivered through communication between teachers and students. A student-centered approach, learning based on students' needs, interests, and abilities, with a focus on individualization. A community-oriented approach, integrating schools and communities through field trips, work experiences, and community service projects. Components of a language learning curriculum, such as objectives, methods, materials, assessments, and language skill development, are essential to ensure an effective learning process. Strong curriculum design supports optimal language growth for students

Determination of Hotel Tax Revenue Targets (Case Study in Sumedang Regency) TRESNAJAYA, Rd. Tatan Jaka; SUPRIYADI, Supriyadi; SABNITA, Nina
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.v5i5.1248

Sumedang Regency, located in West Java, leverages its geographical and economic potential to enhance regional income through the management of over 40 tourist destinations and support for 475 MSMEs. Hotel tax revenue, a key component of regional income, fluctuated between 2019 and 2023, influenced by factors such as tourist numbers, room occupancy rates, and GRDP. This study aims to analyze the determinants of hotel tax revenue in Sumedang Regency within the framework of the HKPD Law, providing insights for optimizing regional revenue and supporting autonomy. Using a combination of qualitative and quantitative approaches, the study explores the impact of various factors, including GRDP, accommodation and food services, human development index, hotel availability, and population, on hotel tax revenue. Qualitative findings highlight the importance of sectoral development policies, particularly focusing on tourism and economic indicators, while quantitative analysis introduces a model called the “Calculator.” This tool aids in setting tax revenue targets and evaluating outcomes, offering the Sumedang Regency Government a data-driven approach to improving tax management and regional financial performance.

Determination of Restaurant Tax Revenue Targets (Case Study in Sumedang Regency) TRESNAJAYA, Rd. Tatan Jaka; SUPRIYADI, Supriyadi; SABNITA, Nina
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): 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.v5i6.1249

Regional autonomy grants local governments the authority to manage administrative and financial affairs, enabling the optimization of regional revenue, particularly through Regional Original Income (PAD). A key contributor to PAD is regional taxes, including restaurant taxes. The enactment of Law Number 1 of 2022 on Financial Relations between Central and Regional Governments (HKPD) has reshaped tax collection practices, mandating alignment with the law. This study examines the case of Sumedang Regency, a district in West Java, Indonesia. This district has successfully leveraged its geographical and economic potential to exceed restaurant tax revenue targets from 2019 to 2023despite fluctuations caused by the COVID-19 pandemic. Utilizing a mixed-method approach, this research combines qualitative and quantitative analyses to explore factors influencing restaurant tax revenue, such as GRDP, tourist visits, population, number of restaurants, national inflation rate, and BI rate. The findings reveal the need for a comprehensive strategy integrating tax revenue with cross-sectoral development policies. A "Calculator" model developed in this study provides a tool for setting realistic tax revenue targets and evaluating performance. Forecasting comparisons between multiple regression and seasonal election methods indicate that the multiple regression approach, specifically the X-moderate projection, yields optimal results. This model offers evidence-based recommendations to enhance the planning and evaluation of regional tax revenue, supporting Sumedang Regency's efforts to align with the HKPD Law and optimize PAD.

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Daniel T H Manurung

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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