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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 788 Documents

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Assessing the Suitability of Communal Toilet Models for Achieving the Sustainable Development Goals in Urban Settlements of West Java Yenita Sandra Sari; Didi Dwi Anggoro; Hussein Alkhozahe; Cenap Ozel
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.v7i2.1914

This study investigates communal toilet models as an alternative sanitation soliution for densely populated urban settlements and their potential contribution to sustainable development targets related to safe sanitation. In many high-density settlements, limited land availability and infrastructure constraints prevent households from having private sanitation facilities, leading communities to rely on shared sanitation systems. This resarch applies a mixed-method approach combining quantitative and qualitative data. Primary data were collected from four sub districts in Bandung, Wes Java, Indonesia, involving 40 household respondents and 100 key informarmants during the period 2024-2025. Additional information on social, economic, and demographic characteristics was obtained through structured questionnaires. The analysis evaluates communal toilet construction models that consider land availability and water supply conditions, as well as two waste treatment scenarios designed for facilities serving up to 120 users. The results indicate that the second scenario provides greater flexibility in spatial adaptation and more manageable waste treatment for dense settlements. The findings emphasize that appropriate design, effective waste management, accessibility, and affordability are essential factors for improving sanitation services in high-density urban areas. This study highlights the importance of adaptive communal sanitation systems as a practical approach to expanding sanitation access and supporting sustainable urban development in densely populated settlements.

Assessing the Levels of Noise Pollution in Gaibandha District Town of Bangladesh Ahmad Kamruzzaman Majumder; Asiyo Abdiladiif Ali
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.v7i2.1935

The objective of this study was to assess the extent of noise pollution in several localities within Gaibandha District Town. In Gaibandha District Town, 40 locations and 7 distinct zones were selected according to land utilization. We employed a sound level meter (REED SD-4023) to assess the noise levels in Gaibandha District Town. A multitude of samples were collected at each sampling location. Three times a day, each location's noise level was measured. The Leq was determined to be 89.31 dBA, and the mean noise level was 71.33 dBA. The mean noise level ranking for Gaibandha District Town was Road Intersection (78.20 dBA) > Commercial Area (74.55 dBA) > Mixed Areas (73.13 dBA) > Residential Area (72.30 dBA) > Silent Area (70.82 dBA) > Village Area (66.12 dBA) > Industrial Area (64.17 dBA). Mohori Para (80.80 dBA) had the highest mean noise level, while Media Agro Marketing and Industry (57.91 dBA) had the lowest mean noise level. In every location examined in our study, the noise levels exceeded the national standard.

The Concept of Strategic Leadership in Strengthening Indonesia's National Defense Resilience in Facing Hybrid Warfare Threats Edmund Gultom; Asep Adang Supriyadi; Sundring Pantja Djati; Prijanto Prijanto; Sri Sundari
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.v7i4.2040

Changes in the international security environment marked by the spread of hybrid warfare require Indonesia to have strategic leadership capable of integrating military and non-military dimensions in strengthening national defense resilience. This article aims to examine the role of strategic leadership in strengthening Indonesia's defense resilience in the face of hybrid warfare threats. This study uses a descriptive qualitative approach based on a conceptual review and library study of academic literature, as well as official Indonesian government policy documents. The results of the study map the conceptual ambiguity between hybrid threats and hybrid warfare, the operational dimensions of hybrid threats in the maritime, information, and extremism domains, strategic leadership competencies in managing defense capabilities and complexity, and Indonesia's strategic leadership position in Indo-Pacific regional defense diplomacy, ranging from multilateral exercises to ASEAN strategic partnerships. This study concludes that strengthening Indonesia's defense resilience requires five pillars of strategic leadership: conceptual clarity, capability-based leadership, cooperative diplomacy, ethical-resilient leadership, and institutional learning-based leadership. Based on these findings, this article recommends the development of a doctrinal framework that differentiates hybrid threats and hybrid warfare, reforming defense acquisition strategies towards selective self-reliance, strengthening multilateral defense diplomacy, developing an ethics-based strategic leadership program for Indonesian defense officers and officials, and establishing a permanent coordination forum across ministries and institutions.

Digitalizing MSMEs: A Modern Financial Strategy To Improve The Quality of Decision-Making Tio Arriela Doloksaribu; Dwi Ekasari Harmadji; Fitrotin Azizah
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.v7i4.2048

The economic transformation in the heritage area of Malang City has driven the growth of MSME cafes, but entrepreneurs still face complex accounting and cash flow management challenges. This study aims to analyze the influence of mental budgeting and financial literacy on the quality of business decision-making, and to examine the role of accounting digitalization as a moderating variable. Using a quantitative explanatory approach based on the Resource-Based View (RBV) framework, the study population was MSME cafe owners in the heritage area of Malang City. The number of 120 sample was determined through purposive sampling with the criteria of entrepreneurs who have adopted a digital recording system for at least one year. The results of hypothesis testing indicate that mental budgeting and financial literacy have a positive and significant effect on the quality of decision-making, with financial literacy as the strongest predictor. Furthermore, accounting digitalization is proven to significantly play a role as a moderating variable that strengthens the relationship between the two independent variables on the quality of business decisions. These findings confirm that individual cognitive abilities, supported by technology-based dynamic capabilities, can transform subjective financial information into data-driven strategic decisions. Theoretically, this research extends the behavioral accounting and RBV literature to the creative sector. Practically, this research has implications for MSME owners in integrating digital record-keeping and serves as a reference point for the Malang City Government in formulating more inclusive and effective digital financial training policies.

The Influence of Green Accounting and Social Responsibility on Firm Value in the Hotel Sector Ni Putu Tia Miranthi; Komang Adi Kurniawan Saputra; I Dewa Ayu Eka Pertiwi
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.v7i4.2050

This study aims to analyze the effect of Green Accounting and Corporate Social Responsibility on Firm Value in the hospitality sector, specifically five-star hotels in Badung Regency. T. In the hospitality industry, the implementation of green accounting and corporate social responsibility programs plays an important role in building a positive image and enhancing stakeholder trust. This study employs a quantitative approach using multiple linear regression analysis. The population consists of hospitality companies in Badung Regency, with a total sample of 130 obtained through purposive sampling technique. The data used are secondary data analyzed using the Statistical Package for Social Science (SPSS) version 25.0. Hypothesis testing is conducted using partial tests (t-test) and simultaneous tests (F-test) to determine the effect of independent variables on the dependent variable. The results show that Green Accounting has a positive and significant effect on firm value. This indicates that better implementation of environmentally-based accounting practices leads to higher firm value, as reflected in investor perceptions and company performance. Furthermore, Corporate Social Responsibility also has a positive and significant effect on firm value. This finding suggests that companies actively implementing and disclosing CSR programs tend to have better reputations and higher levels of trust from the public and investors. Overall, this study implies that the implementation of green accounting and corporate social responsibility are important strategies in enhancing firm value, particularly in the hospitality industry which highly depends on image and environmental sustainability.

Beyond Survival: How Digital Skills, Financial Technology Adaption, And Financial Literacy Shape Business Performance Ni Komang Ayu Diah Ambalika; Gusti Alit Suputra; Hurul A’ini Sekar Azzahra; Ida Ayu Dipavali Pradnyani
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.v7i4.2056

Digital and financial capabilities now sit at the heart of how micro, small, and medium enterprises (MSMEs) hold their ground in fast-shifting markets. This study asks which of those capabilities actually move MSME performance. Using the Resource-Based View as its lens, it tests the influence of financial literacy, digital skills, digital transformation strategy, and financial technology (FinTech) adoption on the business performance of Indonesian MSMEs. Questionnaires were completed by 151 MSME owners and managers recruited through purposive sampling, and responses were processed with Partial Least Squares Structural Equation Modeling in SmartPLS. All constructs satisfied validity and reliability criteria, and the structural model accounted for 93% of the variance in business performance (R² = 0.930). Three of the four predictors proved significant. The largest coefficient belonged to digital transformation strategy (β = 0.371), followed by FinTech adoption (β = 0.308) and financial literacy (β = 0.176). Digital skills showed no significant influence, implying that technological competence accomplishes little on its own unless a coherent transformation strategy puts it to work. These findings deepen the discussion on digital entrepreneurship and MSME performance, and show owners, practitioners, and policy makers where capability building pays off if MSMEs are to stay competitive and sustainable

Environmental Spatial Analysis of Water-Provisioning Ecosystem Carrying Capacity and Food-Crop Land Allocation in Dryland Agriculture In South Central Timor Regency, Indonesia Robertho kadji; Ika Fitri Krisnasiwi; Bayu Mahendra
International Journal of Environmental, Sustainability and Social Science Vol. 5 No. 5 (2024): 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.v5i5.2077

Abstract:Water provisioning is a structural determinant of dryland-farming productivity in semi-arid Eastern Indonesia, yet the spatial coherence between water-provisioning ecosystem carrying capacity and the food-crop allocation prescribed by the regency Spatial Plan remains insufficiently quantified. This study evaluates the Water-Provisioning Ecosystem Service Index (IJL-PA) for South Central Timor (Timor Tengah Selatan, TTS) Regency under the three-proxy framework prescribed by Government Regulation No. 26 of 2025, focusing on the food-crop zone (P-1) overlaid on the dryland agriculture (PLK) land cover. The 393,233 ha regency was disaggregated through a GIS-based weighted overlay of landform (32 percent), natural vegetation (8 percent), and land cover (60 percent) layers, and subsequently intersected with the regency Spatial Plan and the PLK extent. The results indicate that 58.86 percent of TTS falls within the Low IJL-PA class and only 6.98 percent reaches the High or Very High class. Although the aggregate Water Carrying Capacity ratio (DDA) reaches 1.10, 20 of 32 sub-districts record a DDA below one, with Kokbaun reaching 0.13. Of the 41,315 ha food-crop allocation, 58.3 percent of the P-1 by PLK intersection (33,412 ha) is placed on Low to Very-Low IJL-PA, indicating a structural spatial mismatch that warrants explicit revision of the Spatial Plan and prioritization of soil-water conservation packages in the forthcoming Regional Environmental Protection and Management Plan.

The Effect of Good Corporate Governance on Profitability With Firm Size As A Moderating Variable (Study on Food and Beverage Subsector Listed on the IDX for the Period 2021-2024) Tina Mariana Br Sihole; Eka Yulianti
International Journal of Environmental, Sustainability and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.2079

The aim of this study is to analyze the influence of good corporate governance on profitability and to examine the role of firm size as a moderating variable for food and beverage companies listed on the Indonesian stock exchange between 2021 and 2024. The study employs a quantitative approach using descriptive and associative methods. The sample consists of 25 companies selected through purposive sampling, resulting in 100 observations. Secondary data were derived from the companies' annual reports and financial statements and were analyzed using panel regression and moderated regression analysis with EViews 13. The research findings show that an independent commissioners board has no impact on the overall return on assets. Manager ownership and institutional ownership have a positive effect on the return on assets. Firm size does not moderate the influence of an independent supervisory board or manager participation on the return on equity. However, firm size can weaken the impact of institutional investors on the return on assets. These findings demonstrate that the effectiveness of corporate governance is determined by the alignment of management interests and active oversight by institutional investors, and not solely by the independent commissioners board. Companies must improve the quality of substantive oversight and adapt their governance mechanisms to the complexity of their size

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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

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