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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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The Influence of Financial Literacy and Entrepreneurial Spirit on the Welfare of Weaving Craftsmen in Bali A.A Ketut JAYAWARSA; Komang Adi Kurniawan SAPUTRA
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.v5i5.1181

This study analyzes the influence of financial literacy and entrepreneurial spirit on the welfare of ate weavers in Karangasem Regency, Bali. Using multiple regression methods, data were collected from 95 respondents who were ate weavers. The results of the analysis show that financial literacy has a positive and significant influence on welfare with a coefficient of 0.45 (p-value <0.01), while entrepreneurial spirit also contributes positively with a coefficient of 0.35 (p-value <0.05). The research model explains 62% of the variation in the welfare of craftsmen. These findings indicate that increasing financial literacy and entrepreneurial spirit can improve the welfare of ate weavers. Therefore, training programs in both aspects are highly recommended to support local economic growth and community welfare.

Prediction of Financial Distress by Zmijewski’s X-Score Model in Selected Indian Iron and Steel Companies Arshe AZAM; Syed Khaja SAFIUDDIN
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.v5i5.1182

The study delves into the intricate realm of financial distress prediction within the Indian Iron and Steel sector, employing Zmijewski's X-Score Model. The analysis encompasses five prominent companies – Jayaswal Neco Industries Ltd., Incredible Industries Ltd., Sarda Energy & Minerals Ltd., Kritika Wires Ltd., and Hariom Pipe Industries Ltd. – over five years from 2018 to 2022. The research uncovers nuanced insights into the financial health of these companies. Jayaswal Neco Industries Ltd., Incredible Industries Ltd., and Kritika Wires Ltd. showcase stability or improvement, indicating lower risks of financial distress. Conversely, Sarda Energy & Minerals Ltd. faces heightened risk, notably in 2022, while Hariom Pipe Industries Ltd. consistently exhibits financial vulnerability, worsening in the same year. The study employs robust statistical analyses, including multivariate tests and between-model effects analysis, revealing that specific financial ratios significantly impact Kritika Wires Ltd.'s stability. However, the complexity of financial distress becomes evident as other companies do not show significant impacts, underscoring the necessity for a nuanced understanding of diverse business dynamics. This research provides in-depth insights into financial distress prediction in the Indian Iron and Steel sector, offering valuable implications for industry practitioners and policymakers. By comprehending the complexities and adopting effective predictive models, companies can proactively manage risks, ensuring stability and contributing to overall economic growth.

Impulse Buying in Minimarket Retail Consumers: Is it Influenced by Price Discount and Hedonic Shopping Value Mediated by Positive Emotion Agus SRIYANTO; Rina Ayu VILDAYANTI; Khofifa Dwi LESTARI
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.v5i5.1192

The phenomenon of impulse buying has become an important subject in the study of consumer behavior. With increasing competition in the retail market, a better understanding of the factors that influence impulse buying is essential for retailers to design effective marketing strategies. This issue is important because it provides deeper insight into consumer behavior and offers guidance for retailers in developing more effective marketing approaches. This study aims to identify and analyze the effect of price discounts and hedonic shopping value on impulsive buying and to test the role of positive emotions in mediating the effects of these variables on impulsive buying. The population of this study consisted of retail consumers in minimarkets in Tangerang, Banten, The population is not known for certain. The sample size was 384 respondents. The sample was collected using non-probability sampling techniques, specifically purposive sampling. The data collected were analyzed using Microsoft Excel, Statistical Product and Service Solutions (SPSS), and Partial Least Square (PLS) with path analysis. The results of the study showed that price discounts have a significant impact on impulsive buying. Hedonic shopping value also significantly affects impulsive buying. The indirect effect of price discounts on impulsive buying through positive emotions is not significant. Hedonic shopping value has a significant indirect effect on impulsive buying through positive emotions.

Financial Performance Analysis Using Du Pont at PT. Wijaya Karya TBK Period 2019-2023 Mazmur PARDEDE
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.v5i5.1201

This research aims to analyze the performance of PT Wijaya Karya Tbk in 2019–2023 using the Du Pont analysis tool by looking at NPM, ROA, ROE, EM, and TATO. From the results of this research, it can be seen that the maximum NPM was in 2019, which was 9.6%, which means that PT Wijaya Karya Tbk's ability to generate profit compared to sales was 9.6%. While the lowest was in 2023 where the company was unable to generate net profit or experienced losses. The highest TATO in 2019 was 43.8%, which means that PT Wijaya Karya Tbk ability to generate profit using assets was 43.8%. And the minimum TATO was in 2020, which was 24.3%. The highest EM in 2023 was 689.3%, which means that the ratio of total assets to equity was 689.3%. The minimum EM occurred in 2019, which was 323.2%. The highest Du Pont ROE was in 2019, which was 13.64% and the lowest was -81.7% in 2023.

The Influence of Green Marketing and Digital Marketing on the Competitiveness of MSMEs Tempeh Chips in Malang City with Brand Image as a Mediating Variable Jauharotun NAFISAH; Aldina SHIRATINA
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.v5i5.1206

This research aims to analyze the effect of green marketing and digital marketing on the competitiveness of MSMEs mediated by brand image. The object of this research is MSME players in the tempeh chips sector in Malang City, with data collected from 150 respondents. This research uses a quantitative approach. Sample measurement in this study used saturated sampling technique with SmartPLS 4.0 analysis tool. The results showed that green marketing has a positive and significant effect on brand image. Digital marketing has a positive and significant effect on brand image. Brand image is also proven to have a positive and significant effect on the competitiveness of MSMEs. Green marketing mediated by brand image has a positive effect on competitiveness. Digital marketing mediated by brand image has a positive effect on competitiveness. Researchers recommend that tempeh chips MSMEs in Malang City optimize digital communication tools, strengthen branding strategies, set prices according to product added value, and implement environmentally friendly practices. Future research is recommended to consider other variables that affect MSME competitiveness and adopt a multi-method approach for more comprehensive insights.

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

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 Ida Ayu Ratih MANUARI; Desak Rurik Pradnya Paramitha NIDA; Eni INDRIANI
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.v5i5.1218

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? Gde Deny LARASDIPUTRA; Putu Gede Wisnu Permana KAWISANA; I Made YOGIARTA
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.v5i5.1219

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 Putu Diah ASRIDA; I Gede Agus Adi SAPUTRA; Bayu PASUPATI
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.v5i5.1222

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.

The Influence of Corporate Social Responsibility Practices and Environmental Social Governance Performance on Company Asymmetric Information (Empirical Study on Industrial Companies Listed on the Indonesia, Malaysia, and Singapore Stock Exchanges in 2018-2022) Evy Steelyana Wiyarti; Julia Jessica
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 3 (2026): 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.v7i3.1225

The purpose of this study is to obtain empirical evidence of CSR practices (CSR_rep, CSR_com, CSR_ass, and GRI) and ESG performance (ENVscr, SOCscr, and GOVscr) of companies on the level of asymmetric information (bid-ask spread) contained in companies in Indonesia, Malaysia, and Singapore. The research method was conducted using a quantitative approach and panel data regression on 40 companies listed on the Indonesia Stock Exchange, 10 companies listed on the Malaysia Stock Exchange, and 10 companies listed on the Singapore Stock Exchange. The analysis technique was carried out by multiple linear regression analysis using the SPSS20 tool. The results showed that all independent variables, namely CSR practices consisting of CSR_rep, CSR_com, CSR_ass, and GRI and ESG performance consisting of ENVscr, SOCscr, and GOVscr, showed a negative and significant relationship with bid-ask spread. Thus, it can be concluded that the practice of Corporate Social Responsibility and the Environment Social Governance performance has a negative and significant effect on the on corporate asymmetric information as a dependent variable.

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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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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