Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

International Journal of Environmental, Sustainability, and Social Science

ijesss
Website

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 791 Documents

72 73 74 75 76

Optimizing Generation Z Employee Performance Through Soft Skills, Hard Skills, And Work–Life Balance: The Mediating Role Of Job Satisfaction At PT Bank Riau Kepri Syariah, Riau Province Sri Indrastuti; Gilang Nugroho; Amries Rusli Tanjung; Fuji Dwi Citra Resmi
International Journal of Environmental, Sustainability and Social Science 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.v7i4.2036

This study aims to analyze the effects of soft skills, hard skills, and work–life balance on the performance of Generation Z employees, with job satisfaction serving as an intervening variable, at PT Bank Riau Kepri Syariah, Riau Province. This research employed a quantitative approach, with data collected through a questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that hard skills and work–life balance have a positive and significant effect on job satisfaction, whereas soft skills do not have a significant effect. Furthermore, soft skills and job satisfaction have a positive and significant effect on employee performance, while hard skills and work–life balance do not have a direct significant effect on employee performance. The mediation analysis reveals that job satisfaction mediates the effects of hard skills and work–life balance on employee performance but does not mediate the effect of soft skills. These findings suggest that improving hard skills and implementing an effective work–life balance should be supported by enhanced job satisfaction to improve the performance of Generation Z employees. Therefore, organizations are encouraged to strengthen employees' soft skills through training programs, teamwork development, and emotional intelligence enhancement.

Profitability, Leverage, Liquidity, Carbon Emissions, on Coal Company Value: The Role of Corporate Governance Sylvia Marcellina; Novia Rosita; Rilla Gantino
International Journal of Environmental, Sustainability and Social Science 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.v7i4.2041

This study aims to analyze the influence of profitability, leverage, liquidity, and carbon emission disclosure on firm value, and examine the role of corporate governance as a moderating variable in coal subsector companies listed on the Indonesia Stock Exchange for the 2022-2025 period. Firm value is proxied by Price to Book Value (PBV), while profitability is measured by ROA, leverage by DER, liquidity by CR, carbon emission disclosure by CEDI, and corporate governance by the proportion of independent commissioners. The study used a quantitative approach with panel data and a purposive sampling method, resulting in 108 observations. Testing was conducted using a Random Effects model with robust standard errors to address heteroscedasticity. The results show that leverage has a significant positive effect on firm value, while profitability, liquidity, and carbon emission disclosure have no significant direct effect. Corporate governance has a significant negative direct effect, but it strengthens the effect of carbon emission disclosure on firm value. Conversely, corporate governance weakens the effect of leverage and liquidity on firm value and does not moderate the effect of profitability. These findings suggest that corporate governance plays a significant role in shaping market responses to financial and non-financial information in the coal industry.

Determinants of Tax Avoidance in Manufacturing Companies in Indonesia: Empirical Evidence from Fundamental Financial Factors Ni Luh Gede Mahayu Dicriyani; I Made Marsa Arsana
International Journal of Environmental, Sustainability and Social Science 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.v7i4.2042

Tax avoidance is a strategic issue in taxation because it has the potential to reduce state revenues, even though it is carried out through mechanisms that are still within the legal corridor. Various studies on the determinants of tax avoidance in manufacturing companies in Indonesia still show inconsistent results, particularly regarding the influence of sales growth, profitability, liquidity, leverage, and company size. T. The study uses a quantitative approach with secondary data obtained from the annual financial reports of manufacturing companies during the study period. The research sample was determined using a purposive sampling technique, resulting in 11 companies with a total of 44 observations. Data analysis was performed using multiple linear regression after all classical assumptions were met. The results show that sales growth, profitability, liquidity, leverage, and company size simultaneously influence tax avoidance. Partially, liquidity has a positive effect on tax avoidance, while leverage has a significant effect, with the direction of the relationship indicating that higher leverage increases the tendency for tax avoidance, as proxied by the Cash Effective Tax Rate (CETR). Meanwhile, sales growth, profitability, and company size do not significantly influence tax avoidance. The findings of this study strengthen empirical evidence that tax avoidance practices are influenced not only by a company's ability to generate profits, but also by the characteristics of its funding structure and liquidity. The research findings are expected to provide input for company management in formulating effective tax strategies and for tax authorities in developing risk-based oversight of corporate taxpayers.

The Association of Perceived Meta Ads Exposure and Content Quality With Brand Awareness: A Case Study of Kursusmengemudi.Id A. Galung Astaqi; Nyoman Indah Kusuma Dewi; I Komang Mahayana Putra
International Journal of Environmental, Sustainability and Social Science 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.v7i5.2049

This study examines the association of perceived Meta Ads exposure and content quality with brand awareness among audiences of Kursusmengemudi.id, a client of PT Whello Indonesia Prima. A quantitative cross-sectional survey was conducted with 100 purposively selected respondents who had viewed the brand’s advertisements or followed its social media account. Data were collected through a five-point Likert-scale questionnaire and analyzed using instrument testing, descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. Perceived Meta Ads exposure was positively and significantly associated with brand awareness (t = 3.433; p = 0.001), as was content quality (t = 4.395; p < 0.001). The regression model was statistically significant (F = 160.547; p < 0.001) and explained 76.8% of the variation in brand awareness. The standardized coefficient for content quality (β = 0.504) was larger than that for perceived Meta Ads exposure (β = 0.394), although the difference between the coefficients was not statistically tested. Within this sample, the findings indicate that digital advertising exposure and the relevance, attractiveness, clarity, and consistency of content are jointly associated with stronger brand recognition and recall

The Perceived Impact of Green Microfinance to Influence Micro, Small and Medium Enterprises to Implement Green Activities Berko, Daniel; Rajaram, Rajendra
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.962

The global effort to tackle environmental issues has garnered international momentum However, large firms have received far more attention than MSMEs. Meanwhile, MSMEs have a substantial cumulative effect on the environment Microfinance institutions provide financial and non-financial services to MSMEs, and it is considered that microfinance institutions can help MSMEs transition towards adopting environmentally friendly practices. Hence, the purpose of this study was to explore the perceived contribution of green microfinance to influencing MSMEs to implement green activities. Employing a critical review methodology, this study analyzed green microfinance literature from diverse online library databases including Elsevier, Google Scholar, PROQUEST, EMERALD, Science Direct, Research Gate, IEEE, and JSTOR. This study found that MFIs can influence MSMEs to adopt greener practices by including environmental issues into their goals, strategies, and operations. Sustainable practises were found to be also influenced by MSME owners/managers' mindsets, legislative frameworks, stakeholder pressure, competitive dynamics, perceived benefits, and consumer demand for eco-friendly products. As a recommendation the study proposes that Rural and Community Banks, savings and loans companies, and credit unions should be included in the Environmental and Social Risk Management (ESRM) regulatory framework for green financing within the banking industry to address environmental concerns stemming from MSMEs.

The Role of Social Media in the Dissemination of Information and Communication on Coronavirus Disease in Cameroon Peguy Ndonko
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.967

Social media are being used more and more by the general public as a means of disseminating information between people. The outbreak of the coronas virus disease mobilized researchers in a variety of disciplines, as well as the governments of the countries affected by the pandemic. The digital media have played an important role not only in disseminating information, but also in communicating about the contamination, the spread and the preventive measures against this pandemic. This study, based on social science research methods and techniques, shows that social media have played an important role in disseminating information about the pandemic. The supply and demand for information took on a dizzying pace, helping to warn people about this new disease. Social media have helped to spread information about the corona virus as quickly as possible, but they have also enabled people to learn about the disease, the risks involved and how to prevent it, all of which is helping national governments with their public health programs.

Digital Marketing Communication Strategy at Gradin Agency in Building Brand Image Raslika Sharfina Nirwan; Ismojo Herdono; Hilda Yunita Wono
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.975

The digital marketing communication strategy plays an important role in the era of rapid technological development. Companies must adapt to maintain consumer interest and drive sales. Many companies compete by promoting their products and brand to ensure consumer recognition. To achieve this, companies employ various digital tools to build brand recognition. This study aims to understand how digital marketing communication strategies shape brand image at Gradin agency. The research employs theories of communication strategy, marketing communication, digital marketing, and brand image. This quasi-qualitative research systematically describes the research object using communication strategy, digital marketing, and brand image theories. The method includes interviews and documentation to enhance data analysis related to organizational communication at Gradin agency. Researchers developed research instruments, including interview guidelines and questions based on research indicators. The result is an innovative digital marketing communication strategy, optimizing website features, creating interactive content on Instagram and TikTok, communicating with consumers through email marketing, and optimizing content and keywords for SEO. These strategies help Gradin create a positive brand image.

Adaptation Finance Landscape in India: Trends, Challenges and Way Forward Pracheta Acharya
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1032

In the face of growing climatic threats, adaptation, and mitigation strategies have secured a significant place in the global discussions. In a developing country like India, adaptation is crucial to reduce the risk of grassroots communities, carrying the double burden of poverty and climatic vulnerabilities. India, the largest economy from South Asia is potential of setting an example for the Global South in terms of climate change actions. However, executing the actions requires sufficient finance flow as a pre-requisite condition. The commentary briefly offers an overview of the current adaptation finance scenario in India and identifies the major obstacles in mobilising funds to the adaptation sector. India’s adaptation finance is overdependent on the union budget due to a lack of availability and accessibility of the international multi development funds. The meagre involvement of the private sector in the adaptation financing in India puts further pressure on the limited investment capabilities of the government. The definitional ambiguity and the integrated nature of development and adaptation in India make it difficult to track the finance. The issue is further compounded by the weak governance. The resultant climate change adaptation gap provides a glimpse of this whole scenario.

The Role of Religius in Moderate the Influence of Organizational Beliefs and Self-Efficiency on Knowledge Sharing Behavior of LPD Employees in Badung District I Wayan Wirawan; Anak Agung Oka Wisnumurti; A.A. Media Martadiani
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1043

The role of individual knowledge in the development of an organization, both public and private sector organizations, shows an important role. The need for private sector workers who have knowledge drives awareness of the importance of acquiring knowledge, especially knowledge that is controlled by each individual in the organization. Employee participation in knowledge sharing activities will increase performance and productivity. The process of sharing knowledge in an organization is driven by several factors including organizational trust, self-efficacy and religiosity. This research aims to analyze and explain how religiosity is a moderating variable on the relationship between organizational trust and self-efficacy on knowledge sharing behavior variables. This research was conducted at the Village Credit Institution (LPD) in Badung Regency, Bali Province, which took a sample of 310 respondents using SPSS Version 26. The results of the research show that organizational trust and self-efficacy influence knowledge sharing behavior. This shows that the higher the level of organizational trust and self-efficacy of LPD employees will result in greater knowledge sharing behavior. This research found that religiosity is able to provide a moderating role on the influence of organizational trust and self-efficacy on knowledge sharing behavior, meaning that religiosity strengthens knowledge sharing behavior. . Religiosity is able to play a quasi-moderating role in the influence of organizational trust and self-efficacy on knowledge sharing behavior, meaning that religiosity strengthens organizational trust and self-efficacy to support knowledge sharing behavior.

The Influence of Sales Promotion and Hedonic Shopping Motivation on Impulse Buying with Positive Emotion as an Intervening Variable on E-Commerce Customers In Indonesia Ni Luh Aria Sukma Dewi; Ni Luh Putu Indiani; Ni Made Wahyuni
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1044

The development of e-commerce in Indonesia has increased quite rapidly. E-commerce has become an important part of people's lives today because more and more people choose to shop online. The emergence of impulse buying consists of external factors, namely sales promotion and internal factors, namely hedonic shopping motivation . The positive emotion variable was chosen as a mediating variable to reflect how much public enthusiasm is related to positive emotions which cause customers to impulse buy . The variables sales promotion, hedonic shopping motivation are thought to be significant in influencing impulse buying among e-commerce customers with positive emotion as an intervening variable. The aim of this research is to analyze the influence of sales promotion and hedonic shopping motivation on impulse buying with positive emotion as an intervening variable for e-commerce customers . The method used in this research is quantitative with a questionnaire carried out systematically in accordance with the research objectives. The population in this study were Indonesian people who had used e-commerce for online shopping with 120 respondents. This research uses 5 Likert scales to measure variables when testing the validity and reliability of variables. This research was analyzed using PLS-based SEM. The research results show that (1) Sales promotion significant effect on impulse buying . (2) Hedonic shopping motivation has a significant positive effect on impulse buying. (3) Sales promotion positive influence on positive emotions.

Page 74 of 80 | Total Record : 791

72 73 74 75 76

Filter by Year

2020 2026

Filter By Issues

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

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