International Journal of Environmental, Sustainability, and Social Science
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
Articles
576 Documents
<![CDATA[Do Independent Commissioners Control the Effect of Family-Owned Business Characteristics on Dividend Policy? A Study in Indonesian Manufacturing Companies ]]>
<![CDATA[Ernie HENDRAWATY]]>;
<![CDATA[Sri HASNAWATI]]>;
<![CDATA[Lia PURNAMASARI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.71
<![CDATA[This study aims to determine the role of independent Commissioners to control the effect of family-owned business characteristics on dividend policy. This study construct panel data that estimate using panel regression with a fixed-effect model. The model is estimated using financial data of 64 Indonesian manufacturing companies that were observed from the period 2016-2018. The result showed that family-owned business characteristics have a positive effect on dividens. The Independent Commisioners were able to control the effect of family business characteristics on the dividend policy. The Independent Commissioners have a role in reducing the positive effect of family-owned businesses characteristics on dividends.]]>
<![CDATA[Discounts and Promotions On Purchase Decision ]]>
<![CDATA[Nanik HARIYANA]]>;
<![CDATA[Nuruni Ika Kusuma WARDANI]]>;
<![CDATA[Nabilah Amani SALSABILA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.73
<![CDATA[Salah satu kebutuhan primer manusia adalah sandang atau pakaian. Melimpahnya produk fashion terutama pakaian di pasaran mempengaruhi perilaku seseorang, terhadap pemakaian dan pembelian produk bukan lagi untuk memenuhi kebutuhan melainkan keinginan. Banyaknya perusahaan ritel dalam dunia fashion sejenis menyebabkan timbulnya persaingan yang ketat. Penelitian ini bertujuan untuk mengetahui pengaruh Diskon dan Promosi terhadap Keputusan Pembelian pakaian merek Simplicity di store Plaza Surabaya. Populasi dalam penelitian ini adalah Pelanggan Simplicity di Plaza Surabaya. Metode pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling dan jumlah sampel sebanyak 70 responden. Teknik pengumpulan data melalui penyebaran kuesioner secara langsung. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel Diskon tidak memberikan kontribusi terhadap Keputusan Pembelian, sedangkan variabel Promosi memberikan kontribusi terhadap Keputusan Pembelian di store Simplicity Plaza Surabaya.]]>
<![CDATA[The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping ]]>
<![CDATA[Ni Putu Riski MARTINI]]>;
<![CDATA[I Ketut Puja Wirya SANJAYA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.74
<![CDATA[These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.]]>
<![CDATA[Effect of Liquidity, Productivity and Firm Size on Bond Ranking ]]>
<![CDATA[Suharmadi SUHARMADI]]>;
<![CDATA[Suripto SURIPTO]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.77
<![CDATA[The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.]]>
<![CDATA[Emotional Intelligence and Collaborative Work in High School Students: Theoretical Analysis ]]>
<![CDATA[Luis Carmelo Fuertes MEZA]]>;
<![CDATA[Johnny Félix Farfán PIMENTEL]]>;
<![CDATA[Janet Meluzka GarcÃa RIVEROS]]>;
<![CDATA[Amparo Rosa Montellanos SOLIS]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.78
<![CDATA[The purpose of this article is to analyze the influence of emotional intelligence on collaborative work in high school students. The teaching-learning processes that are generated in the student in a given educational context, through cooperative work and the collaboration of the entire educational community generate an improvement in student learning in a quality and comprehensive education. In this way, working cooperatively with our students should be valued in the educational community to achieve the goals of the competencies foreseen in our educational system. At present it is relevant to find strategies for the change of an active methodology making use of our emotional intelligence using emotions as the main axis in addition to teamwork in order to solve challenging situations proposed by the teacher or problematic situations of their context. We will also learn about the four pillars of emotional intelligence, such as knowledge, aptitude, depth and emotional alchemy, which are related to understanding our emotions, self-regulation, empathy for others and social skills. Finally, significant contributions are made on emotional intelligence and collaborative work.]]>
<![CDATA[The Role of Tax Incentives During the Covid-19 Pandemic Period and Stable Sustainable Economic Growth ]]>
<![CDATA[Ida I Dewa Ayu Manik SASTRI]]>;
<![CDATA[Luh Kade DATRINI]]>;
<![CDATA[Ni Putu PERTAMAWATI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.79
<![CDATA[The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.]]>
<![CDATA[Emotional Competences in University and Teachers: A Systematic Review ]]>
<![CDATA[Ana Cecilia Vásquez MIRANDA]]>;
<![CDATA[Darién Barramedo RodrÃguez GALAN]]>;
<![CDATA[Johnny Félix Farfán PIMENTEL]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.80
<![CDATA[The aim of the review is to analyze the impact of emotional competence in the context of the university curriculum and therefore on teachers. The study was developed under the parameters of the PRISMA declaration, the compilation of information was carried out mainly in scientific databases such as Scopus, Proquest and Ebsco; using key search terms such as “emotional skills and educationâ€, “emotional skills in teachersâ€, “emotional skills and training†among others which made it possible to find theories and possible scientific results to serve as the basis for the current study. Research period 2017 to 2020 Inclusion criteria: research articles, systematic reviews and case studies; peer-reviewed, linked or intertwined with emotional competence in students and teachers Exclusion criteria: investigations that were not subject to peer review, with methodological deficiencies or which did not show a relationship or linkage with the stated categories. As a result, 19 (out of 155 returned by a global search) studies that met the inclusion criteria were included. These results allow us to conclude that emotions and educational success have determined factors in the development of emotional competence of students and teachers; need to build learning scenarios that encourage emotional management and connection with others.]]>
<![CDATA[Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach ]]>
<![CDATA[Ni Luh Putu Mita MIATI]]>;
<![CDATA[I Nyoman SUTAPA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.81
<![CDATA[Village credit institutions (Village Credit Institutions) in Bali serve as a container of wealth belonging to villages and villages in the form of money or other securities. It can be said that village credit institutions have an important role however, there are some cases of fraud that occur in village credit institutions in Bali that have a loss impact especially on the local village. Some research on fraud tendencies has been done but in this study will try to test the influence of accounting fraud tendencies seen from the Pentagon fraud and conducted at the village credit institution in Gianyar Regency. elements contained in the pentagon fraud: (1) Arrogance; (2) Competence/capability; (3) Leadership style (opportunity); (4) Locus of control (pressure); and (5) Rationalization. The population in this study at the village credit institute in Gianyar Regency with a sample of 75 respondents. From the test results using analysis methods PLS (Partial Least Square). obtained the result that the Effectiveness of Internal Control System has no effect on the tendency of accounting fraud in the Village Credit Institution Gianyar district and the effectiveness of technology-based Accounting Information System negatively affects the accounting fraud tendencies.]]>
<![CDATA[Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable ]]>
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>;
<![CDATA[L.G.P Sri Eka JAYANTI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.83
<![CDATA[Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance.]]>
<![CDATA[Factors Affecting Dysfunctional Audit Behavior ]]>
<![CDATA[Afly YESSIE]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i2.84
<![CDATA[This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control, Times budget pressure and professional commitment on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta region registered with the Indonesian Institute of Public Accountants (IAPI) in 2019 using the dissemination of questionnaires. The analytical instrument in this study is double regression. The results of this study indicate that turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized.]]>
