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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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Whistleblowing Actions in Fraud Prevention (Case Study of Auditors in Makassar City) ALAM, Syamsu; WAHYUNI, Nur; ARFAH, Eka Ariaty
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.v5i5.1258

This study examines the act of whistleblowing as a fraud prevention mechanism with a focus on the role of auditors in Makassar City. Whistleblowing, defined as reporting violations of law or ethics to authorities, has great potential in detecting fraud and promoting organizational transparency. This study explores factors that influence auditors' courage to whistleblow, including professional commitment, moral intensity, and cultural and religious aspects. The methodology of this study uses a descriptive qualitative approach with in-depth interviews with a number of auditors in Makassar City. The results of the study indicate that the moral intensity of auditors is a dominant factor in motivating whistleblowing. This study also found that an organizational culture that supports transparency and legal protection for whistleblowers has a significant influence on increasing the effectiveness of the whistleblowing system. This study reveals that whistleblowing can be an effective early detection tool if supported by supportive organizational policies, special training for auditors, and the adoption of anonymous reporting technology. In conclusion, whistleblowing is an important element in fraud prevention efforts. By strengthening professional commitment, increasing moral intensity, and creating a supportive organizational environment, auditors can play a more effective role in identifying and reporting fraud. This study provides practical recommendations for policymakers to develop a safer and more transparent whistleblowing system.

Pentuple Bottom Line in Seaweeds Cultivation: An Environmental Accounting Review ALAM, Syamsu; ALAM, Roslina; ARFAH, Eka Ariaty
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.v5i6.1259

This study explores the role of environmental and sustainability accounting in promoting sustainable seaweed farming in Indonesia. Environmental accounting records and reports the environmental impacts of economic activities, while sustainability accounting integrates economic, social, and environmental dimensions under the Triple Bottom Line (TBL) and Pentuple Bottom Line (PBL) frameworks. The research highlights how these tools can enhance seaweed farming's global competitiveness, support blue economy development, and address climate change.Using a descriptive qualitative approach, the study combines in-depth interviews with seaweed farmers, academics, and stakeholders with a literature review. Legitimacy theory is applied to analyze how transparency in sustainability reporting strengthens relationships with society and global markets.Findings reveal limited adoption of environmental and sustainability accounting in seaweed farming, despite its potential. Transparency in managing environmental impacts, such as waste and carbon absorption, is critical. Local cultural values like siri’ na pacce serve as a moral foundation for strengthening social legitimacy. Technologies like IoT and blockchain can accelerate effective environmental accounting.This study contributes by integrating environmental and sustainability accounting into the PBL framework, addressing economic, social, and environmental impacts more comprehensively. It emphasizes better governance through farmer awareness, eco-friendly technologies, and stronger regulations, positioning seaweed farming as a blue economy model. Future research should focus on cross-sector collaboration to advance sustainable fisheries and marine policies.

Assessment of Water Quality Parameters and Their Correlations in the Kalimas River, Surabaya: Implications for Health Risks KURNIANTO, Alfan; OKTORINA, Sarita; MUNFARIDA, Ida; SETYOWATI, Diah Nugraheni; PRIBADI, Arqowi
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.v5i6.1242

The Kalimas River, which flows through industrial and residential areas, faces significant pollution pressure due to diverse anthropogenic activities. This study evaluates the water quality parameters of the Kalimas River in Surabaya, Indonesia, and investigates the correlations among these parameters to assess potential health risks. Key parameters assessed include temperature, pH, dissolved oxygen (DO), biochemical oxygen demand (BOD), chemical oxygen demand (COD), and total suspended solids (TSS). Sampling was conducted along ten strategically selected segments. The results reveal varying levels of pollution, with elevated BOD5, COD, and TSS values indicating organic and chemical pollution, and low DO levels signalling oxygen depletion in certain sections. Statistical analysis using Spearman’s correlation demonstrated significant relationships among variables, such as a negative correlation between temperature and DO. Health risks are evident, as high COD and BOD levels promote pathogen growth, increasing the risk of waterborne diseases, while elevated TSS may carry pollutants that further threaten public health. The presence of low DO levels also disrupts aquatic ecosystems, which can exacerbate bacterial growth, posing additional health hazards to communities using the river for daily activities. These findings highlight the need for urgent interventions to mitigate pollution and protect both ecological health and public safety.

The Influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable SOEHARNO, Lina Hadiputranti; DAITO, Apollo
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.v5i6.1253

The objective to be achieved in this study is to test how the influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable. The population in this study is high-tech manufacturing companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the period 2017 - 2019. The research method used is causal research, with multiple linear regression analysis methods. The sampling technique used purposive sampling and the data analysis technique used E-Views 11. The results of the study showed that (1) Good Corporate Governance, which is proxied by Institutional Ownership, the Proportion of Independent Audit Committees has a significant positive effect on Intellectual Capital Disclosure, (2) Good Corporate Governance, which is proxied by the Proportion of Independent Commissioners, does not have an effect on Intellectual Capital Disclosure, (3) Good Corporate Governance, which is proxied by Managerial Ownership and Intellectual Capital, has a significant negative effect on Intellectual Capital Disclosure, (4) Financial Performance is unable to mediate the relationship between GCG and Intellectual Capital Disclosure, Financial Performance mediates the relationship between Intellectual Capital and Intellectual Capital Disclosure.

Sustainability Disclosure and Performance of Quoted Oil & Gas Companies in Nigeria DABOR, Alexander Olawumi; ODU, Victor; OCHA, Ene- Mari
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.v5i6.1257

Many environmentalists have argued that corporations are to be held accountable for environmental hazards that they unleash on the environment. This study seeks to ascertain the effect of sustainability disclosure on firm performance. This study focused on the Nigerian oil and gas sector. This sector has been in the turbulent waters in recent times. The spillover effect of climatic change and drastic environmental degradation has fueled the agitation for sustainability disclosure the world over. This study employed a judgmental sample technique to select ten firms for a period of ten years, 2014- 2023. The results showed that disclosure of economic activities has a positive effect on firm performance, while disclosure of social activities has a negative on firm performance. This study was performed to give cradle to prior studies and to reaffirm the results obtained by prior researchers on the subject. The result shows that disclosure of economic activities by firms in the industrial subsector in Nigeria positively influences the financial performance of firms within this biome. The result further reveals that disclosure of environmental activities by firms in the industrial goods sector in Nigeria has no significant effect on financial performance. Finally, the results reveal that disclosure of social activities by firms in the industrial goods subsector has a negative effect on the financial performance of firms in this biome.

Implementation of Acceleration of Complete Systematic Land Registration (PTSL) at the Land Office of Kupang City, East Nusa Tenggara Province NINGRUM, Anastasya; NURSALAM, Nursalam; DJAHA, Ajis S. Adang
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.v5i6.1262

This study aims to analyze the implementation of acceleration of Complete Systematic Land Registration (PTSL) at the Land Office of Kupang City, East Nusa Tenggara Province. Using a qualitative approach, this study focuses on the policy dimensions according to Merilee S. Grindle's theory, namely policy content and policy context. The results of the study indicate that although the benefits of the program have been felt by the community, especially the lower middle class, its implementation has not been fully effective. The main obstacle found was the lack of coordination and communication between the Land Office, sub-districts, and the community. Despite efforts to improve, such as more intensive coordination and going directly to the field, several sub-districts, including Manutapen Sub-district, still experience delays in socialization and measurement. This study suggests improving coordination between institutions and wider socialization to ensure that this program is right on target and can be felt by all levels of society.

Implementation of Stunting Reduction Acceleration Program at Kapan Public Health Center, Mollo Utara District, South Central Timor Regency BANUNAEK, Fanderio Rafael; PANDIE, David B. W.; TODA, Hendrik
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.v5i6.1263

Stunting is a chronic nutritional problem that affects children's growth and development. This study aims to analyze the implementation of the stunting reduction acceleration program at Kapan Public Health Center. The method used is descriptive qualitative with data collection through interviews, observations, and documentation. The results of the study showed that although there was a decrease in stunting cases from 726 to 556 cases in 2023, the stunting rate increased again to 777 cases in 2024. Inhibiting factors include lack of public knowledge, limited supervision, and suboptimal policy planning. In seeing the success of policy implementation, policy implementation can be studied based on Merilee S. Grindle's theory by referring to 2 major variables, namely policy content and policy context. This study also looks at the success of the implementation of Presidential Regulation Number 72 of 2021 concerning the Acceleration of Stunting Reduction in the working area of the Kapan Health Center, North Mollo District, South Central Timor Regency. This study recommends increasing cross-sector collaboration and community education to prevent stunting.

The Influence of Environmental Management System and Environmental Performance on Financial Performance With Environmental Innovation as A Mediating Variable (Hospital and Healthcare Company in Jakarta) Oktavianus, Eko
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.v5i6.1188

Global warming and ozone depletion are acknowledged as significant environmental challenges, positioning environmental management systems as a central emphasis in endeavors to safeguard the environment. This also becomes the focal point for a business in executing its operational activities that can influence its financial performance. This study seeks to evaluate the influence of the Environmental Management System and Environmental Performance on Financial Performance, with Environmental Innovation acting as a mediating variable. This study utilizes a quantitative approach that includes the dissemination of questionnaires and a comprehensive literature evaluation for reference enhancement. The findings of this study demonstrate that Environmental Innovation, Environmental Management Systems, and Environmental Performance substantially improve Financial Performance. The Environmental Management System and Environmental Performance significantly enhance Environmental Innovation.

What are the Sociocultural Factors That Influence the Managerial Performance of Rural Women Entrepreneurs? NTULI, Lindokuhle Senamile
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.v5i6.1264

Women are considered to be an important human resource in South Africa, and every country should try to utilize them as mediators of economic growth and development. Sociocultural factors challenge them to achieve managerial performance. However, the literature focuses on sociocultural research for women in urban provinces of South Africa, neglecting rural women in KZN. On the other hand, sociocultural research usually overlooks the insufficient attention to the needs and challenges faced by women in their enterprises. This study aims to examine the factors influencing rural women's entrepreneurship performance in KwaZulu-Natal (KZN). The study employed a qualitative approach, where open-ended semi-structured interviews were used as instruments for data collection. There were 26 questionnaires distributed to women entrepreneurs operating their businesses in rural KZN, specifically uMhlabuyalingana, eJozini and Big5Hlabisa. Thematic content analysis was the primary method utilized for analyzing the collected data. Findings reveal that these women demonstrate resilience and adaptability in managing business alongside family responsibilities. Strategic planning and conflict management are essential for overcoming challenges, although there is a need for leadership and financial management training. Sociocultural factors, including family responsibilities and varying levels of social support, play a significant role, while gender stereotypes continue to undermine their managerial abilities. Limited access to Technology hinders business growth, stressing the need for digital skills training to enhance efficiency, competitiveness, and market reach. Tailored support programs addressing these sociocultural and technological challenges are essential to enhancing rural women entrepreneurs' success and driving economic development in rural communities.

Extreme Temperature Variability in the Southeastern United States: Trends in Mississippi State DAMOAH, Benjamin; KHALO, Xolani
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.v5i6.1270

Over the past century, Mississippi has experienced significant increases in average temperatures, contributing to a variety of environmental and socioeconomic challenges. Changing precipitation patterns, including more frequent and severe droughts, threaten the state’s agriculture and water resources. At the same time, increasingly intense storms and floods pose risks to infrastructure and human safety. This paper explores evolving climate patterns in Mississippi, focusing on increasing temperatures, changing precipitation patterns, and the increasing frequency of extreme weather events, and examines the broader implications of these extreme temperature trends for Mississippi’s economy, health, and livelihoods. Trend analysis shows that Mississippi experiences year-round precipitation, hot summers, and relatively mild winters. The warm waters of the Gulf of Mexico serve as a major source of moisture and help moderate temperatures along the Mississippi coast, which impacts tourism and agricultural productivity. Over the past thirty years, the average annual precipitation in Mississippi has been 58.9 inches, with the northern region receiving about 50 inches and the coastal region nearly 65 inches. The state’s average temperature is extremely high, with a record low of 53°F and a record high of 75.3°F. This paper offers valuable insights into how Mississippi can adapt to a warming climate while protecting its natural resources and communities. The analysis highlights the need for stronger climate adaptation strategies and policy interventions to mitigate these impacts, with a focus on sustainable land and water management practices. This paper provides valuable insights for policymakers, environmental scientists, and stakeholders seeking to address the state’s climate challenges.

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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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Abstract

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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