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Ardi Gunardi
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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 15 Documents
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Search results for , issue "Vol. 5 No. 2 (2021): December 2021" : 15 Documents clear
Investigating the Effect of Customer Experience, Perceived Value, and Customer Satisfaction on Environment-Friendly Behavior Üzeyir Kement; Evren Güçer; Sinan Çavuşoğlu; Bülent Demirağ
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.210

Abstract

In line with the model proposed within the scope of the research, this study seeks to achieve the following goals: 1) to examine the effect of experience on perceived value, 2) to determine the effect of the sub-dimensions of perceived value on customer satisfaction, and 3) to determine the effect of customer satisfaction on environment friendly behavior. The study was conducted on individuals who participated in the camping activities in the Black Sea region of Turkey. The results show that feel, relate, and act experiences have positive effects on functional value, while sense, feel, and act experiences have positive effects on social value. Additionally, sense, feel, relate, and act experiences show positive effects on emotional value, while sense, feel, and act experiences have positive effects on epistemic and conditional values. On the other hand, the think experience, located in the experience dimensions, does not affect any sub-dimension of perceived value. In conclusion, the sub-dimensions of the perceived value affect customer satisfaction, and customer satisfaction positively affects environmentally friendly behavior.
The Effect of the Transmission Impact of the U.S Interest Rate on Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL Ahmed Samour; Aliya Zhakanova Isiksal; Turgut Tursoy
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.302

Abstract

The U.S. economy is the largest in the world; any change in the US economic policies exert a significant impact on global markets. The main purpose of this study is to investigate the spillover effect of the U.S interest rate on Turkey’s CO2 emission. The empirical results and the subsequent study discussion will be the first contribution of its kind to the environmental literature field. The study employs the newly developed bootstrap autoregressive distributed lag (ARDL) testing approach as proposed by McNown et al. (2018). The main findings of this study show that there is a negative and significant relationship between the U.S interest rate and Turkey’s CO2 emission. The results also provide significant evidence of the spillover effects of the U.S interest rate on CO2 emission in Turkey through the domestic interest rate, economic growth, and energy consumption channels. It is suggested that policymakers should design strategies such as sustained economic growth for responding to any external shocks, in particular, the U.S interest rate.
Ecological Modernization Theory (EMT): Antecedents and Successors Dulcimar José Julkovski; Simone Sehnem; David Bennet; Michel Leseure
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.303

Abstract

This study consolidates the state of academic research on the Ecological Modernization Theory (EMT). The EMT starts from a sociological perspective and enters into a series of political and economic factors that are considered crucial under the aegis of processes and practices. EM predicts that under political, economic, and technological conditions, competition among capitalists can be redirected to achieve eco-efficiency of pollution prevention. Based on a literature review from across 26 years, the study presents an overview of the evolution of the theme, background, and future perspectives. Using the databases Scopus, Web of Science, and Science Direct, a sample of 291 studies was mapped, which were read in full. Content analysis was conducted to abstract the current panorama of the theory of ecological modernization and to infer trends of the progress of the subject. The originality/value of this study is that we integrate diverse research perspectives into a comprehensive multidimensional structure of EM, with the purpose of analyzing the antecedents, artifacts associated with theory, method, types of studies developed, constructs explored together with the theory of EM and subcategories context, relevant stakeholders, technological innovations, and public policies. As future perspectives for studies, we suggest aligning EMT with circular economy, industry 4.0, and management information systems based on big data.
Status of Green Banking in Islamic and Traditional Banks of Pakistan Muhammad Hussain Qureshi; Talat Hussain
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.316

Abstract

The emergence of green banking has greatly increased the fierce competition between Islamic and traditional banks in Pakistan. Therefore, this study explores the current status of green banking in Islamic and traditional banks of Pakistan and the underlying reasons behind that status. A survey with semi-structured interviews was conducted between November 2019 and March 2020 among twenty banks. Overall, the findings reveal that the current level of green banking is low, but that Islamic banks still lead in green initiatives among banks in Pakistan. However, in certain sub-issues of green banking, there exist differences between the two groups of banks in terms of most and least implemented sub-issues. These differences arise from various factors, including the lack of awareness of the need for change, lack of knowledge and skills in green banking, lack of customer and institutional pressure for change, lack of incentives for change, lack of legal power to enforce change, banking culture in general, the culture of resistance to change, and the relative lack of malleability of the existing infrastructure. Further, this study is the first in the literature that describes the level of green banking for Islamic and traditional banks of Pakistan through the green banking index.
Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria Saheed Olanrewaju Issa; Nasiru Yunusa; Aisha Mahmoud Hamman
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.322

Abstract

Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh Sumon Kumar Das; Diljahan Akter; Tanvir Hossain
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.339

Abstract

The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent directors in the boardroom and institutional ownership in share capital can actually reduce the extent of ED for our sample firms. These results provide a comprehensive understanding of the determinants of ED in an emerging country like Bangladesh and may prove useful for regulators, policymakers, and corporate managers. The data will assist other stakeholders in making relevant decisions. However, by providing the empirical facts of the underlying determinants of ED practices in developing countries’ manufacturing sector settings, the study provides a novel contribution to the current ED literature. To the best of the authors’ knowledge, this is the first study investigating the determinants of ED practices of the manufacturing industry based on the Global Reporting Initiative.
The Impact of Electricity Production Sources and GDP on CO2 Emission in Bangladesh: A Short-run Dynamic Md. Hasanur Rahman; Shapan Chandra Majumder
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.345

Abstract

This study aims to measure the short-run dynamics of electricity production sources and GDP on CO2 emission in Bangladesh. As a developing nation, Bangladesh needs to generate more electricity to cater to the demands of households and firms. However, environmental degradation due to energy utilization, industrialization, and economic expansion has negative consequences. The current study applies the Autoregressive Distributed Lag (ARDL) approach by considering the time series data from 1972 to 2018. The findings showed that the short-run association with ECT is 25%; and 1 % increase in electricity production raises the CO2 emission by 0.63%. The GDP has no significant impact on CO2 emission in the short run. The current study recommends that modern technologies like small power producers (SPP), solar panels, recommends that other renewable technologies can be used as alternatives to electricity production. Through small power producers, the country can meet the electricity demand for households and small firms. This study will create awareness on the need for sustainable electricity production by considering lesser environmental damages.
Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the Indonesia Stock Exchange Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.346

Abstract

This study aims to analyze the developing trend of anti-bribery disclosure among mining companies listed on the Indonesia Stock Exchange. The sample data of research is an 81 -observation firm-year period during 2017–2019. The results of the study revealed that there is increasing information about anti-bribery disclosure from year to year. The most frequently disclosed information relates to corporate whistle-blowing system policies. The results indicated that the size of the board of directors, whether the entity is a state-owned company, and the type of auditor employed by the firm are positively significant influences on a corporation’s anti-bribery disclosure. Meanwhile, profitability has a negatively significant influence on anti-bribery disclosure, and there appears to be no effect at all from either firm size or firm leverage on a company’s anti-bribery disclosure. The authors recommended that regulators consider more anti-bribery activity and require disclosure of a company’s policies as evidence of its commitment to stakeholders and to demonstrate transparency, policies, and efforts to eradicate corruption and comply with ethical standards. This proposal can be supported by governmental regulations and ISO 37001 standards to permit companies to relatively easily implement an anti-bribery management system that would be highly useful to counter the risks of corruption cases.
Designing Scenarios for Integrated and Sustainable E-Waste Management: Case of Indonesia Alma Kenanga Attazahri; Utomo Sarjono Putro; Arfenia Nita
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.387

Abstract

Poorly managed e-waste can lead to public health and environmental problems resulting from the leakage of toxic e-waste substances. Building upon the integrated e-waste management (IEWM) concept, this study aims to propose an integrated and sustainable e-waste management strategy. It also suggests alternative processes for the effective collection, treatment, and disposal of e-waste. In its first stage of system dynamics modeling, the study employed an integrated approach comprising interviews and the Causal Loop Diagram (CLD). Based on the stakeholders’ collaboration and resource management, two alternative scenarios have been proposed: 1) integration to community collection; and 2) scavengers as collection agents. Both scenarios have been implemented by means of public–private partnership (PPP) with industries. Interrelating factors such as governance, physical system, and sustainability aspects have also been analyzed. The proposed alternative scenarios can benefit the municipal government in terms of improving the existing e-waste management channels and, therefore, facilitating a better e-waste management system. They can also ensure better collaboration with related stakeholders in recycling, manufacturing, smelter industry processes, etc., together with strengthening the relationship between the community and the informal sector.

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