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 579 Documents

6 7 8 9 10

Marketing Strategy of Natural Soap (Hand Made Industry) In Small and Medium Micro Businesses (MSMEs) Tambora Exotic Dompu Regency MAHMUD, Mahmud; SUDARMIATIN, Sudarmiatin
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.145

Marketing is an activity where business actors offer their products to consumers either directly or indirectly to be able to receive these products with all their ideas and ideas so that these products can be of interest to customers. The study was conducted to determine the Marketing Strategy of Natural Soap (Hand Made Industry) in Small and Medium Enterprises (UMKM) Tambora, Dompu Exotic Regency. The research method is carried out with a qualitative approach, namely a case study approach using a semi-structured interview technique for MSME owners and participants in the object with a research duration of 4 months from July to November 2021. The results of the study state that marketing is an important element that must be considered in order to match expectations, namely getting expected customer loyalty. Various types of MSMEs with various kinds of products produced and offered are almost the same because MSME products are easy to make with materials that are not so expensive so that a marketing strategy is needed to be able to increase the competitiveness of the products produced by MSMEs. In an effort to develop a marketing strategy, it is very necessary to have complete information related to the market.

Factors Affecting Compliance WITH Financial Accounting Standards of Entity Without Public Accountability (SAK ETAP) In MSMEs In Bada Village SUBHAN, Ega Saiful; SUDARMIATIN, Sudarmiatin; HERMAWAN, Agus
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.146

Other causes of neglect of recording/financial reports from MSMEs are the lack of understanding and expertise in recording, the education level of business managers who still have not achieved the expertise/application technology in making SAK ATAP financial report documents. This study aims to determine whether the level of education, information technology and age of business affect SAK ETAP compliance on MSMEs in Bada Village. The type of research used in this research is quantitative with a descriptive approach. The population in this study was 66 and the sample obtained was 40 MSME actors. The data collection technique used in this research is a questionnaire and analysis tool, namely multiple regression using the SPSS 21.0 application. The results showed that both simultaneously indicated that the level of information technology education and business age had a positive and significant effect on SAK ETAP compliance. Partially the level of education has a significant effect on SAK ETAP compliance where the value of sig. Partially, information technology has a significant effect on SAK ETAP compliance where the value of sig . Partially, business age has a significant effect on SAK ETAP compliance where the sig value

Dysfunctional Audit Behavior Determinants YESSIE, Afly
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.163

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control and Times budget pressure on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta registered in Indonesian Institute of Public Accountants (IAPI) by using the dissemination of questionnaires. This study indicates that turnover intention, performance audit, and time budget pressure have a positive and significant effect on the dysfunctional audit behavior, while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing, the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment.

Application Of Criminal Law Against Perpetrators Of Sexual Violence In Children Theo Sifra AHASIA; I Nyoman NURJAYA; Milda ISTIQOMAH
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.180

Children are the nation's assets and the next generation's state. Every child has the same human rights as humans in general, as is constantly reported in the mass media about cases of child sexual abuse that need to get an important spotlight for the law to act as soon as possible. Criminal penalties for perpetrators of sexual violence as stated in the Criminal Code and the Child Protection Act are considered ineffective, so the Government passed PERPU No. 1/2016 into UU 17/2016, which applies punishment for perpetrators of sexual violence crimes, including by chemically imposing castration. Arrangements on child sexual intercourse are also regulated in Child Protection Act No.35 of 2014. About the criminal acts of sexual violence against children in articles 76D, 76E and in KUHP, several articles protect children against sexual violence; protection of children is indicated by the provision of criminal punishments for perpetrators. Sexual violence crimes in Indonesia are increasing every year.

Regional Budget Policy Related to Handling of Covid-19 In Kupang City BENU, Esra D.N.A; SYAFRUDDIN, Akhmad; DARI, Alfridus SD.
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.183

This study aims to have a deep, thorough, and detailed understanding of budget policies and provide a broad explanation of how to handle the budget during the COVID-19 pandemic in Kupang City. The data was collected through direct interviews with the local government which included the Head of the Regional Finance Agency, the Head of the Health Service, the Head of the Social Service, and the Head of the Budget Agency of the Kupang City Regional People's Representative Council (DPRD). All data obtained were analyzed through data reduction or summary, selecting and focusing on important information, and then discarding unimportant information; data is displayed in short descriptions, charts, relationships. The results show that the Kupang City Government first issued the Kupang Mayor Regulation No. 11 relating to the third amendment to the Kupang Mayor Regulation No. 45 of 2019 concerning the Elaboration of the Regional Revenue and Expenditure Budget with a total relocation budget of Rp. 21,950,052,750. This total budget is focused on personnel expenditure, goods and services, as well as capital expenditure for handling COVID-19. The government then issued the Kupang Mayor Regulation Number 13 of 2020 concerning the Fifth Amendment to the Kupang Mayor's Regulation Number 45 of 2019 concerning the Elaboration of the City Regional Revenue and Expenditure Budget with a Total Budget of Rp. 22,197,960,000. This total budget is intended for social safety nets with 22,054 recipients in the form of basic necessities worth Rp. 300,000.

The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability Made Gede WIRAKUSUMA; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.124

This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state. The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability.

E-Commerce Strategy for MSME Innovation Development in the New Normal Era Novita Rifaul KIROM; Sudarmatin SUDARMIATIN; Agus HERMAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.125

The Covid-19 pandemic has had a significant impact on the growth and development of the world economy. Therefore, there needs to be changes or innovations that must make to improve economic conditions, one of which is through the development of online marketing (E-commerce), which has begun to be implemented by MSMEs in Indonesia. This study aims to determine the e-commerce strategy to increase the development of MSME innovation in the new normal era. This research shows that e-commerce readiness is very important in times of uncertainty, such as the COVID-19 pandemic. The level of readiness will determine the viability and sustainability of a company or business in a volatile business environment. E-commerce can evaluate readiness based on Technology Readiness, Organizational Readiness, and Environmental Readiness. However, not all perspectives are considered in making decisions about implementing or improving e-commerce during the pandemic.

Village Financial Transparency And Accountability (Empirical Study in Disadvantaged Villages in West Halmahera Regency) Suwito SUWITO; Abdul Rahman JANNANG
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.128

This study aims to reveal the application of the principles of Transparency and Accountability in the administration of Village Government which is categorized as Disadvantaged in West Halmahera Regency. Transparency is related to information disclosure which is built on the freedom to obtain information related to the general interest of the village, which can be directly obtained by villagers who need it. While accountability realizes the obligation of the Village to account for and explain the process and achievement of financial and non-financial goals to Village residents. By practicing the concepts of transparency and accountability in village financial management, it is expected to create various positive influences for improving the quality of life and welfare of the Village Community. Researchers used a qualitative approach with descriptive analysis methods to achieve these goals. The results showed that the conditions for implementing transparency and accountability in Ulo Village, Jailolo District, Tewe Village, South Jailolo District and Togoreba Tua in North Ibu District were generally quite good. In addition, this study also found that in general there is evidence that the condition of underdeveloped villages in the three villages often results in a slowdown in the achievement of village performance; This is more because there are complex socio-cultural disputes between villagers and the village government.

Analysis Of Profitability On Sustainability Report Disclosure Based On GRI Index Anindyo PRAMUDITO; Muhammad MUWIDHA; Anna ISROWIYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.134

This study aims to examine the effect of the sustainability report disclosure that is economic, environmental, and social aspects on the financial performance of Return On Assets (ROA). The Global Reporting Initiative (GRI) G4 Standard is used as a guideline for the disclosure of the sustainability report. The population of this research are natural exploration companies (mining and plantation companies) which are listed in the Indonesia Stock Exchange from 2018-2019. A total of 15 companies from mining companies and plantation companies, become the research sample using purpose sampling technique. This is a descriptive quantitative research using linear regression method as the data analysis. Significant results were obtained for each variable, namely the economic aspect of 41.5%, the social aspect of 39.5%, and the environmental aspect of 27.5%. While the R-square results 58.4%. Referring to the analysis, it can be concluded that all aspects have an effect on profitability and economic aspect is more influential than other aspects. It is suggested that the company should consider sustainability issues in improving the company's financial performance and as information for users of the sustainability report, one of the investorsâ€™ consideration in investing their capital.

Political Marketing Factors Determining Advantages Intention to Vote (Study on Tubanregency Election December 2020) Rahayu RAHAYU; Puji HANDAYATI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.135

This study aims to examine the variables of political marketing to get the most votes. This variable is a technique and control of a system so that the campaign team is successful in general elections to win or get the most votes in the political arena. For this reason, the success team must understand strategies in political marketing, which include intimacy, personal connections, trust, intention to vote, personal connections, and word of mouth. The research approach method uses quantitative because this research focuses on hypothesis testing so that the research process can be carried out in a structured manner and uses a large sample. Research result Familiarity has a significant effect on personal connection in political marketing in the 2020 Tuban Regency election. Familiarity has no significant effect on Trust in political marketing in the 2020 Tuban Regency election. Familiarity has a significant effect on the intention to vote in political marketing in the 2020 Tuban Regency election. The personal connection has a significant effect on Trust in political marketing in the 2020 Tuban Regency election. Trust has a significant effect on word of mouth in political marketing in the Tuban Regency election in 2020. Trust significantly affects the intention to vote in political marketing in the 2020 Tuban Regency post-conflict local election. Intention to vote has a significant effect on word of mouth in political marketing in the 2020 Tuban Regency post-conflict local election.

Page 8 of 58 | Total Record : 579

6 7 8 9 10

Filter by Year

2020 2025

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