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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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Sustainability Reporting Analysis at PT Minna Padi Investama Sekuritas TBK Based on the Perspective of Scientific Literature and Sustainable Finance Regulations in Indonesia Ni Komang Ari Krisnawati
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1797

This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk with reference to POJK No. 51/POJK.03/2017 and the Global Reporting Initiative (GRI Standards 2021). Using a qualitative descriptive literature review method, data were obtained through content analysis of company reports and literature related to Environmental, Social, and Governance (ESG) practices in the non-banking financial services sector. The results show that the report structure complies with OJK regulations, but the quality of disclosure is still limited. Economic aspects are reported transparently but are not yet linked to sustainability initiatives, social aspects focus on internal employees without community involvement, and environmental aspects only list energy consumption without performance indicators. The governance aspect shows a commitment through ISO 27001 certification, but does not yet have a sustainability committee or independent verification. Overall, Minna Padi's sustainability reporting maturity level is at the developing stage.

How to Apply the Accounting System in Financial Reporting for the Implementation of the Immediate Ngaben Ceremony in Puri Satria Kanginan, Klungkung-Bali Ida Ayu Wiadnyani Manuaba
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1819

This study aims to analyze the application of accounting systems in financial reporting for the Ngaben ceremony at Puri Satria Kanginan, Klungkung, Bali. The Ngaben ceremony, as a traditional activity involving collective funds, requires a transparent and accountable financial management and accountability mechanism. This study uses a qualitative descriptive approach with the interpretative phenomenological analysis (IPA) method. Data were obtained through interviews with the Sangkepan client, treasurer, and Serati section, supported by observation and documentation of financial reports. The results show that Puri Satria Kanginan has implemented a simple accounting system through systematic and documented recording of cash receipts and expenditures using Excel. Each activity section prepares an accountability report which is then summarized by the group treasurer into a final financial report. Although not fully referring to financial accounting standards (SAK), especially ISAK 35, this practice has reflected basic accounting principles such as recording, verifying transaction evidence, and transparency to group members. This study concludes that the application of an accounting system in the context of traditional ceremonies can improve accountability without eliminating the value of mutual cooperation and community traditions.

The Impact of ESG Reporting to Corporate Value: A Literature Review I Gusti Agung Krisna Pramadhi
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1822

In conducting its business, a company always strives to increase profits and maximise investor wealth, which in turn impacts the company's value. One of the keys to this is the implementation of Environment, Social, and Governance (ESG), which covers aspects of environmental sustainability, social issues, and corporate governance. The implementation of ESG can be seen in the company's sustainability reports. ESG is a standard designed to evaluate and regulate environmental, social, and corporate performance in companies. This study aims to discuss the results of previous studies related to the influence of ESG on company value. The method used is a literature review. The study shows that research has produced inconsistent results regarding the impact of ESG on company value, with a tendency for ESG reporting to have no significant effect and a tendency for ESG performance to have a positive effect. It is also mentioned that awareness of the importance of ESG in companies is still relatively low, so that companies and investors do not pay much attention to the implementation of ESG in companies.

Environmental Management Accounting Based on the Tri Hita Karana Concept: Interpretation and Practice at Village Credit Institutions (LPD) in Bali Komang Adi Kurniawan Saputra; Putu Ayu Sita Laksmi
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.v7i3.1825

This study aims to examine how environmental management accounting (EMA) is implemented in Village Credit Institutions (LPDs) in Bali, based on the local wisdom philosophy of Tri Hita Karana. The research approach used was qualitative with an interpretive paradigm, using an intrinsic case study of LPDs across nine regencies/cities in Bali. Data were collected through in-depth interviews with LPD administrators, observation, and document analysis, and then analyzed using thematic analysis techniques. The results indicate that EMA practices in LPDs are not yet formally structured within a monetary accounting system, but have been internalized in values, policies, and decision-making oriented toward harmonious relationships between humans and God (Parahyangan), fellow humans (Pawongan), and the environment (Palemahan). Environmental management is realized through energy savings, waste reduction, environmentally friendly financing, and consideration of ecological aspects in credit granting. The Tri Hita Karana philosophy serves as an ethical and cultural framework that strengthens the legitimacy of sustainable practices, although it is not yet supported by a comprehensive environmental cost measurement system. This research contributes to the development of an EMA concept contextualized with local wisdom and demonstrates that cultural values can be an important foundation for building community-based sustainable banking practices.

Organizational Prestige, Employee Engagement and Employee Retention in Selected Deposit Money Banks in Delta State, Nigeria Asinedu Kennedy NWAFILI; Christopher Tuni Ijoyah
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.v7i3.1842

This study investigated the effect of organizational prestige and employee engagement on employee retention in selected deposit money banks in Delta State, Nigeria. Cross-sectional survey design was employed, collecting data from a sample of 370 bankers using structured questionnaire. This study involved 10 deposit money banks with a population of 9,743, and using the Krejcie and Morgan table of sample size determination, a sample size of 370 respondents was drawn. Both descriptive and inferential statistical analytical tools were used in data analysis. Descriptive analysis was performed on the respondents’ biographic data while multiple regression and correlation analysis were carried out on the research hypotheses. Findings revealed that organizational prestige (β = 0.883, t = 39.152, P = 0.000 < 0.05) and employee engagement (β = 0.115, t = 5.106, P = 0.000 < 0.05) are positively significant to employee retention among deposit money bank employees in Delta State, Nigeria. It was concluded that organizational prestige and employees’ engagement improve staff retention in deposit money banks in Delta State, Nigeria.

Resource Curse Impacts in Southern Africa: A Systematic Literature Review of Non-Renewable Resources Shelton Chinorumba
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1855

This review synthesizes research on the resource curse in Southern Africa, focusing on non-renewable resources to address the paradox of abundant mineral wealth coinciding with economic stagnation, governance challenges, and environmental degradation. The review aimed to evaluate economic impacts, institutional quality, environmental and social risks, foreign direct investment dynamics, and policy effectiveness in the region. A systematic analysis of empirical, theoretical, and policy studies from Southern African countries and the SADC region was conducted, emphasizing quantitative econometric methods and comparative case studies. Findings reveal that institutional quality critically mediates resource wealth outcomes, with strong governance enabling economic growth and diversification while weak institutions exacerbate rent-seeking and socio-environmental harms. Non-renewable resource dependence often correlates with slower growth and environmental degradation, though exceptions exist where effective management fosters human development. Foreign direct investment can mitigate or amplify resource curse effects depending on governance and integration, while policy frameworks and regional cooperation remain essential yet under-evaluated for sustainable resource management. These findings converge to underscore the multifaceted nature of the resource curse, highlighting institutional reforms and integrated policies as pivotal for transforming resource wealth into sustainable development. The review informs future research and policy by delineating critical governance and economic factors shaping resource outcomes in Southern Africa.

The Relationship Between Procurement Skills and Procurement Performance in the Kumasi Metropolis of Ghana Johnson Nsowah; Francis Adomako; Evelyn Nsiah Asare; Samuel Kusi; Augustine Anane
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1915

The dynamic nature of the business environment has a significant influence on Purchasing and Supply Chain Management (PSCM), resulting in a transformation of its role from being mostly administrative to being more strategic in nature. The study was carried out to assess the relationship between procurement skills and procurement performance in the Kumasi Metropolis of Ghana. The study utilized the quantitative research approach. The research used a stratified sampling approach to randomly choose the manufacturing industries. The analysis was performed with the aid of the statistical software namely, Statistical Package for Social Sciences (SPSS) version 23. The result shows that, the respondents somewhat agreed on the following statement, company has the ability to manage risks involved in procurement undertakings (M=5, SD=1), their company has the global skills to follow procurement (M=5, SD=1), their company has the ability to analyze second-tier suppliers (M=5, SD=1), their company has the ability to effectively manage their own time (M=5, SD=1). The study found that, procurement skills had significant effect on procurement performance. The study concludes that, procurement skills is significant predictor of procurement performance, that is when firms effectively implement it in their procurement systems it will enhance performance of the company. The study recommends that, there is a need for the company to improve their value chain in order to increase the frequency usage of information needed. Also, the managers and the heads of the various departments and units should to create time, resources in training of employees in using new system.

Human Capital Development in Islamic Education History: Environmental Value and Character Formation in Pesantren Kodrattulloh Sidiq
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.v7i3.1924

The growing emphasis on sustainable human resource management (HRM) underscores the importance of integrating environmental values into human capital development. However, existing studies predominantly focus on contemporary managerial frameworks, with limited attention to historically rooted and value-based educational systems. This study addresses this gap by examining the role of Islamic educational history in shaping environmentally responsible human capital, with particular reference to pesantren as indigenous Islamic institutions. This research employs a qualitative historical design, utilizing a systematic literature review and thematic content analysis of classical Islamic texts, historical records, and contemporary scholarly works on pesantren. The analytical framework is grounded in Human Capital Theory and Sustainable HRM perspectives. The findings reveal that pesantren have long institutionalized environmental ethics through processes of value internalization, disciplined practices, and communal living, which foster behavioral competencies aligned with sustainability principles. These institutions function as early models of integrated human capital development, incorporating ethical, social, and environmental dimensions. This study contributes to the HRM literature by offering a non-Western, historically grounded perspective on sustainable human capital development. It also provides practical insights for integrating ethical and sustainability-oriented values into contemporary human resource development strategies, particularly in supporting responsible governance practices

Commodification of the TikTok Account @meetnitelivemetrotv In Increasing Audience Interest in Consuming News Bayquni Bayquni; Jatayu Hadi Prakoso
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.v7i3.1927

This study aims to analyze the commodification strategies employed by the TikTok account @meetnitelivemetrotv in an effort to increase audience interest in consuming news in the digital age. As a conventional news institution, Metro TV is undergoing a radical transformation to maintain relevance through new media platforms. This study uses qualitative methods with a political economy of media approach and Mark Poster's New Media theory to examine this commodification phenomenon. The research results show that commodification occurs in three main dimensions. First,commodification of content. This is done by recontextualizing news into snackable entertainment products (newstainment) using a stand-up comedy style to reduce the audience's cognitive barriers. Second, commodification of the audience This occurs through the capitalization of precise attribution data, where the identities and behaviors of the younger generation (Gen Z) are configured as valuable commodities for advertisers. Third, commodification of workers involves mobilizing audience digital interactions (such as likes, shares, and comments) that are considered voluntary “digital work” to increase account valuation in the face of algorithms. The conclusion of this study confirms that Metro TV successfully transformed the use value of news into digital exchange value through narrative deconstruction and database utilization. Crucial to the success of this strategy lies in narrative efficiency, a more humanized brand personification, and the ability to present realistic audience behavior data. This research confirms Mark Poster's theory that in the new media ecosystem, there is a shift from traditional mass communication to interactive communication mediated by databases and algorithms.

Integration Of Digital Campaigns, Experiential Events, And Brand Support In Raising Awareness Of Early Detection Of Breast Cancer Imanuel Deny Krisna Aji; Jovita Nathania
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.v7i3.1936

This study aims to analyze the influence of digital campaigns, events, and brand support on awareness of early detection of breast cancer in the social movement "Not Just October" (NCO). The research used a quantitative approach with a survey method on 100 respondents who were exposed to the campaign. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression. The results of the study showed that digital campaigns, events, and brand support had a significant influence on awareness of early detection of breast cancer, while the remainder is influenced by other factors outside the model. These findings indicate that an integrated communication strategy through digital media, direct experiences, and brand collaborations is effective in increasing public health awareness, although the level of awareness generated is still in the moderate category. Theoretically, this research strengthens the concept of social marketing communication and experiential communication in the context of health campaigns. Practically, this study recommends strengthening the integration of communication channels and increasing the intensity of campaigns to encourage more sustainable changes in early detection behavior.

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Daniel T H Manurung

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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

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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