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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 733 Documents

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Analysis of Occupational Safety Risk Management in Crane Based Well Services Activities in Budi Field Oil Field Yesiawan ADI; Edi SETIAWAN; Soehatman RAMLI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1133

Crane Based Well Services (CBWS) is a new technology in oil well maintenance in the oil and gas world. Tately N.V. is one of the marginal oil and gas companies, has implemented several CBWS campaigns in their oil wells. This study examines how the analysis and management of occupational safety risks arising from these activities. In CBWS activities, there are several potential hazards in the stages of its activities, including the danger of gas coming out of the well, the danger of wild sprays, the danger of lifting tools failure, the danger of working at heights, the danger of high pressure release, the danger of pinch points, the danger of irregular material swings and the danger of crane legs collapsing. Activities with these potential hazards have a high to moderate risk of causing work accidents. To reduce the risk of accidents from CBWS activities, Tately N.V. has taken mitigation measures for each potential hazard identified. The results of the study showed that the mitigation measures were quite successful with a decrease in the risk assessment to light, so that activities can be carried out with the mitigation that has been carried out. This study shows that much simpler and more economical CBWS activities can be carried out safely and with zero accidents by implementing the recommended mitigation or prevention measures to reduce existing K3 risks.

Integrity as a Moderator of the Influence of the Internal Control System on Accounting Fraud I Gst. B. Ngr. P. PUTRA; Ida Ayu Dinda Priyanka MAHARANI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1159

Organizations in the financial sector, like the Village Credit Institution (LPD) in Bali, are highly prone to accounting fraud. Despite their importance, fraudulent actions by LPD managers are still common. To reduce fraud, an effective internal control system is essential. Motivated by inconsistent results in previous studies, this research introduces individual integrity as a moderating variable. The study focuses on LPDs in Badung Regency, using purposive sampling to select participants based on specific criteria. The criteria used as the basis for selecting sample members in this study were LPDs with healthy and fairly healthy categories, totaling 71 LPDs. Meanwhile, the respondents to the study in each LPD were the Head of LPD, LPD Treasurer and Credit Division, while the number of respondents was 213 research respondents. The data analysis technique in this study uses the structural equation modeling (SEM) method based on partial least square (PLS). The statistical test results obtained the results that the internal control system variable has a significant negative effect on the tendency of accounting fraud. While the individual integrity level variable strengthens the influence of the internal control system on the tendency of accounting fraud.

Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism I Putu Budi ANGGIRIAWAN; Anak Agung Ketut JAYAWARSA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1160

This study aims to examine the effect of auditor independence and experience on fraud detection, with professional skepticism as a moderating variable. In today's business world, many companies strive to achieve maximum profits. In pursuit of this goal, some companies engage in fraudulent practices, which have become common among businesspeople and are well-known to the general public. These fraudulent practices occur not only in the private sector but are also frequently found in the government sector, harming many parties due to inaccurate and irrelevant information. Investors are the most affected, as they often make incorrect investment decisions based on misleading information. Agency theory suggests that more independent auditors tend to be more effective in detecting fraud because they are more likely to act in the interest of the capital owners than less independent auditors. This study involves 108 auditors from 19 audit firms in Bali. The structural equation modeling analysis method was employed to measure the strength of the relationship between the dependent and independent variables using Smart PLS. The results show that auditor independence and experience have a positive impact on fraud detection, and professional skepticism strengthens the effect of independence and auditor experience on fraud detection.

Risk Management as a Moderator of the Influence of Good Corporate Governance on Corporate Sustainability in Village Credit Institutions Ida Ayu Dinda Priyanka MAHARANI; Ida Bagus Gde Indra Wedhana PURBA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1161

Village Credit Institutions (hereinafter referred to as LPD) in Bali were established based on Bali Regional Regulation Number 2 of 2002 and have been amended several times. The existence of LPD is needed to ensure the realization of the welfare of the traditional village community. LPD must continue to strive so that its sustainability is maintained properly. A number of LPDs in Bali have developed well and their benefits are felt by the village community, but there are also LPDs in a number of villages that have not been able to develop well, and some are even not operating. Based on these conditions, this study was conducted to analyze a number of factors that can affect the sustainability of LPDs in Bali. This study focuses on those that are most likely to affect the sustainability of LPDs, This study focuses on good corporate governance and credit risk management in LPDs in Gianyar Regency. Good corporate governance includes six dimensions: participation, responsibility, independence, fairness, accountability, and transparency. Corporate sustainability is assessed through economic, social, and environmental performance. The research sampled 84 healthy LPDs registered with the Village Credit Institution Empowerment Institution (LPLPD) using purposive sampling. The LPD chairpersons served as respondents, and data analysis was conducted using the structural equation modeling (SEM) method based on partial least squares (PLS).

THE The Role of EM4 (Effective Microorganisms) in Solid Waste-Powered Microbial Fuel Cells: Investigating Voltage Output and Electrical Conductivity For Bioelectricity Generation Ida MUNFARIDA; Shinfi Wazna AUVARIA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1164

The increasing global demand for renewable energy and sustainable waste management solutions has inspired interest in microbial fuel cells (MFCs) as a dual-purpose technology for bioelectricity generation and waste treatment. This study explores the role of EM4, a consortium of effective microorganisms, in enhancing the voltage output and electrical conductivity of solid waste-powered MFCs. A batch system bioreactor assessed the impact of varying organic waste-to-zeolite ratios on MFC performance. The results demonstrated that a 1:1 ratio of organic waste to zeolite produced the highest electrical conductivity (3160 µS/cm) and the most substantial voltage output (777.5 mV) by day three of the experiment. Statistical analysis, including ANOVA and Kruskal-Wallis tests, revealed significant differences in voltage output across treatments, with a positive correlation between electrical conductivity and voltage production. These findings highlight the potential of integrating EM4 and conductive materials like zeolite to optimize bioelectricity generation in MFCs, contributing to the advancement of sustainable energy technologies.

Increase Public Trust With Interaction Quality and Outcome Quality Through Satisfaction and Social Media Risma RAUETA; Agus David RAMDANSYAH
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1165

This research aimed to develop a basic theoretical model and a new empirical one to resolve the gap in previous research results regarding the role of Interaction Quality and Outcome Quality on Public Trust through Public Satisfaction and social media. This research uses descriptive and explanatory quantitative methods. The population in this study are people in Serang City with social media accounts aged 15 - 64 years who have experienced or received public services from BNN Banten Province. The sampling technique in this study used a non-probability sampling technique, namely the purposive sampling method. The data analysis technique uses Partial Least Square (PLS) with SmartPLS software. The results of the study are known: Interaction quality has a positive and significant effect on public trust; Interaction quality has a positive and significant effect on public satisfaction; Outcome quality has a positive and significant effect on public trust; Outcome quality has a positive and significant effect on public satisfaction; Public satisfaction has a positive and significant effect on public trust; Social media has a positive and significant effect on public trust; Social media moderates the effect of interaction quality on public trust.

The Effect of Work-Life Balance and Workload on Employee Performance Mezaluna MEZALUNA; Jurana JURANA; Abd. PATTAWE; Latifa LATIFA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1171

Maintaining optimal Employee Performance relies heavily on Work-life Balance and reasonable Workload. An unbalanced Workload can hinder productivity, while a healthy Work-life Balance can encourage more effective and efficient performance. To assess how Employee Performance at BPJS Kesehatan Palu Branch Office is affected by Workload and Work-life Balance. This research uses quantitative methodology, by collecting data from 30 respondents through questionnaires and Google forms and then analyzed using WarpPLS 7.0. The results revealed that Employee Performance is significantly affected by the balance between Work-life Balance and Workload. By examining the impact of Workload and Work-life Balance simultaneously in the public service sector, this study offers a new perspective.

Environmental Quality in Industrial Areas: Case Study of a Company in Banyuasin Regency, South Sumatra Province Bagas Pandu MURSANTO
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1173

With the emergence of industry in the Banyuasin district area, especially in Gasing Village, there are more job opportunities for residents and Banyuasin residents. However, the industry's rapid growth in the Banyuasin district can also hurt the environment, including air and water pollution. This research was carried out through descriptive observations of environmental conditions at the case study site. Data is collected and evaluated based on environmental elements, especially ambient air, emissions, noise and wastewater. At the case study location at an agro-industrial company in the Banyuasin district, the quality of ambient air, noise, emissions and wastewater from the WWTP was tested, and samples were taken. The test results show that the quality of ambient air, noise, emissions and wastewater produced by the WWTP around the factory area is classified as good, and all parameters meet the standards. If the measurement results of this research are looked at, there is no critical threshold value that attracts attention. This research shows that the industry must monitor the quality of the environment to make improvements and reduce the company's negative impact on the environment and the surrounding community's health.

Profit Management Detection During The Enforcement Period Hillization of Mineral and Coal Retno WIDIASTUTI; Anna ISROWIYAH; Triesti CANDRAWATI; Fita SETIATI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1178

This study examines the earnings management activities carried out by companies during the mineral and coal downstream period. The object of the study is oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023, with a total population of 284 observations. The sampling technique is purposive sampling, with the results of 200 observations. The data collection method used is documentation. Data analysis in this study by calculating the value of discretionary accruals using the performance-matched discretionary accrual measures calculation method by Kothari et al. (2005). The results showed that all companies carried out earnings management actions. The percentage of companies that carried out earnings management by decreasing income was 54.5%, while the remaining 45.5% did income increase. This condition illustrates that management is still making various efforts to make financial reports look as attractive as stakeholders desire. This research provides input to the government to consider the impact of mineral and coal downstream policies on related industries.

The Synergy of Sustainable Financial Strategies and Sustainability Performance: A Case Study of PT Mitra Tani 27 (Top Leader of Agro-Industrial Companies in East Java) Novi Wulandari WIDIYANTI; Agung Budi SULISTIYO; Muhammad MIQDAD; Bayu APRILLIANTO
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): 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.v5i5.1180

This study aims to explore the sustainability strategies and how they impact the sustainability performance of PT Mitra Tani 27. This research is a type of qualitative research with a case study approach—the data collection for this research using in-depth interviews, documentation, and observations. In-depth interviews were established at different times by having personal interviews with the informant. The validity test of the data used the credibility testing approach and the transferability test. The study results show that the sustainable finance strategy includes six main principles: Trust, Competent, Harmonious, Loyal, Adaptive, and Collaborative. The company's economic performance illustrated increased sales intensity and volume, especially edamame production. The sales of edamame products have expanded to various countries, with a volume of 7,578 tons for the export market and 1,817 tons for the domestic market every year. The company's commitment to applying the 4R-based principles (Reduce, Reuse, Recycle, and Replace) describes the primary environmental performance. The company's social performance reflects its commitment to providing consumers with high-quality products and services.

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Daniel T H Manurung

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dtmanurung@gmail.com

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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