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Ardi Gunardi
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ardigunardi@unpas.id
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ijsam.editor@gmail.com
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Universitas Pasundan, Jl. Tamansari No. 4-8 Bandung, 40116, Indonesia
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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : https://doi.org/10.28992/ijsam
Core Subject :
Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social and economic issues in corporations, governments, education institutions, regions, and societies. Its aim is to publish scholarly accounting, economics, energy, entrepreneurship, environmental, management, and social sustainability of human beings research that are relevant to Indonesian studies and in global perspectives, especially those providing practical implications to promote better business decision-making and public policy formulation. Through our published articles, we aim at helping societies become more sustainable.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2017): December 2017" : 5 Documents clear
Audit Committee Accounting Expert and Earnings Management with "Status" Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.16

Abstract

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm's which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
Identification of Distribution Channels to Create Sustainable Vegetable Prices Aflit Nuryulia Praswati; Bayu Dian Aji
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.31

Abstract

The price of vegetables has a role as a contributor to the rate of inflation. Currently the number of vegetable production in Boyolali region can no longer meet the needs of local communities. The limited amount of vegetable production and the inhibition of the vegetable distribution channel creates a scarcity of vegetables that result in price increases. This study aims to identify the distribution channel and the formation of vegetable prices derived from Boyolali area. The method used in this research is quantitative and qualitative. Respondents from this study consisted of farmers, wholesalers, small trader and end consumers. The type of distribution channel prevailing in Boyolali area are traditional and modern distribution channels. Intermediate distribution channels play a greater role in determining vegetable prices. If farmers want to improve their economic condition, it needs innovation and creativity in the process of planting, harvesting, packaging and marketing vegetable products.
Theoretical Linkage between Corporate Social Responsibility and Corporate Reputation Rashedul Hasan; Tee Mei Yun
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.32

Abstract

In today’s corporate world, Corporate Social Responsibility (CSR) is becoming a significant field of study for all businesses as its notion has increased attention of both academics and practitioners. Secondary sources of data are utilized using document analysis method to understand the relationship between Corporate Social Responsibility (CSR) and corporate reputation (CR). Five papers are selected from Science Direct which covers the time frame of 2012 until 2017. Evidence indicates that there is a positive, direct and significant relationship between CSR and CR. This paper contributes to the understanding of interrelations between CSR and CR. Practitioners can use the result of this study as a foothold to strengthen the integration of CSR and take advantage of synergies between CSR and CR. The value of paper resides in making this rather under-researched literature on the relationship between CSR and CR be more accessible for both scholars and practitioners.
Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Jaja Suteja; Ardi Gunardi; Rani Janisa Auristi
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.33

Abstract

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.
The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach Francis Chinedu Egbunike; Ochuko Benedict Emudainohwo
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.34

Abstract

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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