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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 20 Documents
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Search results for , issue "Vol. 7 No. 2 (2023): December 2023" : 20 Documents clear
The Effect of Financial Literacy on Financial Inclusion in Sustaining Indonesia SMEs Growth Florentina Kurniasari
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.169

Abstract

As stated in UN Sustainable Development Goals (SDGs), financial inclusion is one strategy to reduce poverty in one country, including Indonesia. The Indonesian government was facing a problem in experiencing a relatively low financial inclusion index. Many Indonesians are reluctant to have business with the financial institution. Increasing the financial literacy rate among Indonesians was expected to get a higher financial inclusion index. Therefore, the main objective of this research was to analyze the effect of financial literacy with all its dimensions included: knowledge, skill, attitude, and behavior on financial inclusion. The Indonesian government had a serious commitment to accelerating economic growth by supporting the role of SMEs as the backbone of the country’s economic development. In fact, many SMEs had some difficulties in getting access to formal financial institutions to support their business growth. As quantitative research, the study distributed questionnaires to 150 SMEs in culinary businesses located in South Tangerang. All data were statistically analyzed. The data collection was further processed statistically using the Structural Equation Method (SEM). The study showed that all variables of financial literacy, including knowledge, skill, attitude, and behavior had a significant effect on financial inclusion. Knowledge had the highest effect on financial inclusion. Therefore, it was an urgency to educate people and provide necessary information related to the financial products and services.
Islamic Corporate Social Responsibility (ICSR): Integrating Islamic Values in CSR Beyond the Triple Bottom Line Perspective Driana Leniwati; Shelvi Annisa Amelia; Muhammad Wildan Affan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.559

Abstract

The purpose of this research is to analyse corporate social responsibility based on Islamic business ethics. The method used is a case study with a qualitative descriptive approach. The informants in this study were the owners, employees, and customers of the restaurant. The result of the study is ICSR that corporate responsibility includes profit, people, and the planet based on the Islamic principles of shidiq, amanah, tabligh, and fatonah for justice (ad adl) and goodness (al ihsan). Accountability goes beyond the triple bottom line perspective because responsibility for profits, people, and the planet is not limited to obligations between humans and humans because of company policies, but corporate accountability as human obligations to God, including Islamic values as the spirit of ICSR which differentiates it from CSR in general. The main contribution of this research is to broaden the concept of CSR which sees accountability not only as profit, people, and the planet but beyond accountability to God because basically, humans are servants of God who must be responsible for all their actions and their lives only to God in accordance with Islamic values that taught by the Prophet.
Green Investing, Environmental Performance, and Firm Valuation: Evidence from Indonesia Ni Nyoman Ayu Diantini; Ni Putu Ayu Darmayanti; Ica Rika Candraningrat
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.724

Abstract

This study investigates how green investing influences a firm environmental performance and eventually affects its financial valuation. Little research has addressed whether green investing can affect corporate environmental performance and how it influences the firm value, specifically when looking into its channels. Using companies listed on the Indonesia Stock Exchange from 2009 to 2021 and a pooled OLS on unbalanced panel data, our results suggest that green investing significantly enhances the company’s environmental performance. The positive relationship between green investing and environmental performance is strengthened if the company is involved in social investment forums, while a firm with high shareholder protection weakens the positive relation. Further, the results show that environmental performance lowers the firm value. However, suppose firms focus on green innovation to develop and conduct eco-friendly research where economic value and environmental sustainability can be carried out simultaneously. In that case, it leads to higher firm financial performance. We extend the literature by contributing to the fields of investment management, innovation, and environmental literature by emphasizing financial logic that prioritizes the welfare of shareholders, which can be an important instrument to support the environmental logic of green investing.
The Age of Artificial Intelligence: The Effect of Technology-Organization-Environment on Intention to Adopt Robotic Technologies in Hotel Businesses Erdem Baydeniz
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.731

Abstract

This study examines the factors influencing hotel managers’ intentions to adopt robotic technologies in the hotel industry. A questionnaire-based survey was conducted among hotel managers in Afyonkarahisar, Antalya, and Izmir Provinces. The survey collected data from 396 participants. The collected data were then analyzed using PLS-SEM to identify the relationships between the factors and adoption intentions. The analysis revealed that technology and organization significantly influence the intention to adopt robotic technologies in hotels. However, the environmental factor was found to have no significant effect on adoption intentions. Understanding the factors that drive adoption intentions can guide the development of effective strategies for implementing robotic technologies in hotels, leading to increased operational efficiency and improved guest experiences. This research contributes to the existing literature by applying the TOE framework to examine the adoption of robotic technologies, specifically in the hotel industry. The IPMA used in this study provides a unique perspective on the relative importance and performance of the influencing factors, which aids in the decision-making process.
The Study of Relation Among Green Bonds and Other Financial Assets: A Systematic Literature Review Tita Nurvita; Noer Azam Achsani; Lukytawati Anggraeni; Tanti Novianti
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.734

Abstract

The purpose of this study is to provide a literature review of green bonds and their relation with other financial assets. Most of the research that has been conducted has focused on the spillover transmission from the financial asset market to the green bond market. The method used to select and analyze the results of journal reviews is Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The journals used in this study are Scopus-indexed journals, which are searched using the keywords green bond, cointegration, transmission, and spillover. The result indicates that green bonds can be used as an alternative in diversifying portfolio instruments. Based on previous studies, it was found that there was spillover transmission from the financial asset market to the green bond market. This indicates that volatility in the financial market will spill over and affect the green bond market. This study can be used as a strategy for making investment decisions, especially in building investment portfolios.
Knowledge Mapping of Human Resource Analytics Research: A Visual Analysis using Citespace and VOSviewer Packiyanathan Mathushan; Atty Tri Juniarti
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.740

Abstract

The present study aims to explore human resource analytics literature using a systematic literature review and bibliometric analysis. A sum of 179 articles extracted from the Scopus database for the years 2015–2022 with selected keywords (HR analytics, Human resource analytics, Workforce analytics, People analytics, Talent analytics, Human capital analytics) along with certain filters (subject–business, management and accounting; language-English; document–article, article in press, review articles and source-journals). Human resource analytics is discussed in this article with an emphasis on their application to human resource processes and their contribution to organisational goals. Based on the analysis, 14 influential research clusters were found: future trends, workforce analytics, talent management, human capital analytics, organisational learning, employee productivity, human resource analytics, big data challenge, adoption, evidence-based technology, recruiting, and intuition. Moreover, line managers and upper management are emphasised, making human resource analytics a strategic priority. The study presents valuable insights that aid academics and organisational practitioners in conceptualising human resource analytics practices. Additionally, this study contributes to the existing human resource analytics literature by identifying the keywords, authors, journals, and intellectual and conceptual structure.
Adoption of Sustainable Development Goals and Financial Performance of Banks Saba Iqbal; Safia Nosheen
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.744

Abstract

This paper aims to find out the impact of the adoption of sustainable development goals on the performance of banks in the Asia Pacific region. The major hypothesis of this work assumes that banks adopting sustainable development goals get high financial performance. To measure the SDGs, an ESE index is designed which includes 21 indicators of SDGs. Regression analysis and GMM technique have been used to analyze the impact of the ESE index on the profitability of banks. A separate analysis of economic, social, and environmental indicators has also been done. The findings show that the adoption of SDGs has a positive and significant impact on the financial performance of the banks. This analysis has the following important contributions. First, it gives an insight into the banking sector that the adoption of SDGs is important for increasing profits in the long run. Second, it signals that banks should concentrate on economic, social, and environmental performance also to make this earth a worthy place to live in. This study has novelty in designing the ESE index based on 21 indicators of SDG’s set by the UN’s statistical division.
Employee Financing Diversity and Corporate Social Responsibility Impact on Sustain Competitive Advantages in Sustainable Firm Performance Muhammad Naveed Jamil; Abdul Rasheed; Teguh Budiman; Mahmoona Mahmood
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.756

Abstract

This study aims to examine the impact of Employee Financing Diversity and Corporate Social Responsibility on the firm performance. The study analyzes data from 300 Non- Financial Firms listed on the Pakistan Stock Exchange covering the period from 2011 to 2020, adding more literature in this field. The panel data methodology is used for estimation. Panel data includes a cross-sectional study with time series observation analysis. The empirical results indicate that Employee Financing Diversity and Corporate Social Responsibility enhance firm value, assets, growth, and profit and build firm trust and loyalty with the customer. The results showed that Tobin’s Q and ROA performance is more favorable and sustainable with Employee Financing Diversity and CSR model better and sustainable value produced within account base performance of ROA and ROE while firm size high significant and important all the time showing in all models. The recommendation and implication are clear that the role of Employee Financing Diversity and Corporate Social Responsibility are significant value in boosting the firm production and enhancing sustainable firm performance. It builds up the firm association with employees, customers, as well as investors.
Commitment to Applying Green Accounting in Industrial Companies in the Kingdom of Saudi Arabia to Achieve the Dimensions of Sustainable Development AwadAlla Abobaker; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.760

Abstract

This study aims to examine the degree of commitment of industrial enterprises in the Kingdom of Saudi Arabia to green accounting, contributing to sustainable development goals. Utilizing descriptive-analytic and deductive methods, a unique questionnaire was circulated to a random sample of thirty industrial enterprises. The collected data were processed using the SPSS statistical application. The results indicate a significant lack of industrial firms’ dedication to the application of green accounting. It also identifies existing barriers impeding the implementation of green accounting to achieve sustainable development objectives. The study proposes an increased awareness of the concept of “green accounting” and calls for the introduction of laws and accounting standards necessitating businesses to adopt green accounting practices. The significance of the study lies in its distinct focus on the adoption of green accounting in Saudi Arabian industrial enterprises, highlighting both the challenges faced and potential solutions.
A Decade of Corporate Social Responsibility Research in Indonesia: A Bibliographic Study Intan Kartika Sari; Y. Anni Aryani
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.765

Abstract

This paper aims to review the empirical literature on Corporate Social Responsibility (CSR) research in Indonesia, particularly in financial and accounting areas, for a decade from 2013 to 2022. The method used is bibliography research with charting the field approach. Empirical papers are collected based on electronic searches in nationally accredited journals. The keyword used to identify relevant studies is “corporate social responsibility” or “CSR”. This search yields 263 published papers from 35 nationally accredited journals over the period of 2013 to 2022. CSR research in Indonesia has developed significantly over the last 10 years. The study reveals that internal factors, such as company characteristics, financial performance, and ownership structure, are primarily considered leading variables of CSR research. The consequential variables of CSR that have been extensively researched are company value, financial performance, and tax aggressiveness. The most frequently used theories are the legitimacy theory and stakeholder theory. This study provides inspiration for future research direction to explore more about the determinants and implications of CSR. Future research can investigate the other variables that are still rarely observed, such as the relationship between CSR, digitalization, and employee-focused CSR research. The practitioners in the business field can comprehend more about CSR and improve CSR implementation. This study provides a comprehensive portrait of CSR research development in accounting and finance areas in Indonesia for a decade. Of 263 articles, this study analyses articles with quantitative methods as well as qualitative methods.

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