cover
Contact Name
Ardi Gunardi
Contact Email
ardigunardi@unpas.id
Phone
+6281224224081
Journal Mail Official
ijsam.editor@gmail.com
Editorial Address
Universitas Pasundan, Jl. Tamansari No. 4-8 Bandung, 40116, Indonesia
Location
Kota bandung,
Jawa barat
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 25 Documents
Search results for , issue "Vol. 8 No. 1 (2024): June 2024" : 25 Documents clear
Can Photographs in The Sustainability Report Obfuscate Negative Environmental Issues? Evidence from Indonesia Sri Pujiningsih; Fickry Styo Pambudi
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.733

Abstract

This study aims to discover the motivation for and use of photography in sustainability reports. This study examined 267 photographs from PT Freeport Indonesia’s (PTFI) sustainability report using a content analysis approach. Photographs were interpreted according to the impression management theory. The number of environmentally related photographs had decreased, and they were displayed the least. The predominance of photographs of social activities was allegedly used by PTFI to obscure or cover up its poor environmental performance. In comparison to places and objects, photographs of people were displayed the most. Repeated images of happy people's expressions were used as a visual rhetorical impression management technique that tapped into readers' emotions to enhance the company's image and legitimacy. This research has implications for companies to be more transparent in disclosing photos related to environmental issues. The social implication of this research is that people have to be more careful and critical, not just take the impression of the photos conveyed by the company. The findings of this study enlighten and raise awareness that photographs in sustainability reports are used as rhetorical and impression management tools to boost image and legitimacy
The Effect of Corporate Social Responsibility on Firm Value During COVID-19 Josua Tarigan; Devina Nathania Joviaal; Albert Valentine
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.767

Abstract

This study reviews the relationship between corporate social responsibility (CSR), firm size, and the leverage on firm value. Panel data analysis is performed to test the sample in basic industries and the chemical sector over the years 2017-2020. To investigate any significant differences between CSR and firm value prior to the COVID-19 pandemic (years 2016–2019) and during the pandemic (years 2020), the authors performed paired sample t-testing. The results imply that the beneficial relevance of CSR performance could assist businesses in protecting their value at the start of a financial catastrophe, such as the COVID-19 pandemic. Therefore, during the COVID-19 era, businesses must continue to invest in CSR initiatives to maintain stakeholders' trust. This research advances previous CSR studies by offering further clarification on the conflicting results currently available about the influence of CSR on firm value during the COVID-19 period. Further research is necessary to determine whether the effects of CSR during the second year of the COVID-19 period differ from those during the pre-crisis period and the first year of the COVID-19 period.
Mandatory Reporting of Business Responsibility and Sustainability and Stock Market Response: Evidence from an Emerging Economy Rajesh Desai; Teguh Budiman
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.784

Abstract

The objective of the current study is to evaluate the impact of the mandatory business responsibility and sustainability reporting (BRSR) framework on stock market performance in India. The study uses event study technique to evaluate the impact of this announcement while taking into account a sample of 940 listed Indian companies and daily stock return data from 276 trading days. According to the study's examination of cumulative average abnormal returns (CAAR) and daily average abnormal returns (AAR) for various event windows, stock market participants have positively and strongly reacted to the BRSR announcement. Further, the impact of carbon sensitivity has been evaluated through independent industry-level analyses. Present research assists managers to understand investor perception towards non-financial disclosures which further helps to enhance the firm value and reduce information asymmetry by providing relevant information. Further, policymakers can use findings of present research to disseminate the advantages of adopting ESG disclosure practices. Current study provides pioneering evidence on the market response to compulsory ESG disclosure framework in emerging context. Further, it makes a substantial contribution to the expanding field of sustainability research and has significant policy, managerial, and academic ramifications.
Examining The Effect of Digital Skills, Computer and Smartphone Usage Hours on The Digital Impact Among Students in A Malaysian Public University Razana Juhaida Johari; Norfadzilah Rashid; Nor Hafizah Abdul Rahman; Rina Fadhilah Ismail; Yusarina Mat Isa
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.786

Abstract

The objective of this study is to examine the digital impact among undergraduate students in a Malaysian public university that focus on how digital skills, computer and smartphone usage hours influence students perceived digital impact. This study involves a quantitative methodology, sampling 204 undergraduate students from a Malaysian public university. The use of an online questionnaire format facilitated widespread distribution, made completion more convenient for respondents, and facilitated the accumulation and management of responses. The results demonstrate a strong sense of digital citizenship among the respondents. Variables such as hours spent on the computer (COMPHOUR), digital skills (DIGSKILL), and hours spent on the smartphone (HPHOUR) have varying degrees of impact on the dependent variable, the perceived digital impact (DIGIMPACT). DIGSKILL appears to have a significant relationship with DIGIMPACT but not the HPHOUR and COMPHOUR. The findings underscore the importance of digital skills and call for the development of comprehensive digital literacy programs to equip students with the necessary skills for responsible and meaningful engagement with digital technology. This study added to the literature by analyzing digital skills, computer and smartphone usage hours on the digital impact among university students in Malaysia.
Business Strategies for Carbon Fiber-reinforced Polymer Recycling in the Aviation Industry: A Literature Review Arshi Naim; Shad Ahmad Khan; Praveen Kumar Malik
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.812

Abstract

In the current scenario transport industry has been found using light weighted materials for external structures. Automobile, Aviation, Trains, all are showing great interests in using Carbon fiber-reinforced polymers (CFRPs) because it is not only light weight but resistance to erosion and several functional elements which are helpful in the transport industry. However the CFRP composites (CFRP-Cs) have disadvantage of recycling process due to its compounds, the recycling process can be only conducted in the extreme conditions and yet direct reuse of these CFRP-Cs are difficult to be processed. This study is investigates the business management strategies for making the CFRP-Cs applications effective and prolonged in the aviation industry. This research studies and review the use and state of art CFRP fiber, the process of recycling adopted their challenges, benefits, and guidelines. The existing state of art has suggested that CFRP use cannot be prevented but for sustainability of environment business strategies should create the market of CFRP recycling and generate consent for progressive use of recycled materials between industries in sliding directive for the necessary mechanical performance of the CFRP-Cs.
A Systematic Literature Review of Financial Sustainability Ni Luh Gde Novitasari; I Ketut Yadnyana; Gayatri Gayatri; I Nyoman Wijana Asmara Putra
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.816

Abstract

This study aims to examine the progression of financial sustainability by conducting a systematic literature review. It involves critical evaluations of prior research endeavors and endeavors to pinpoint potential directions for future analyses. The data were analyzed using a qualitative approach, which involved examining 27 articles published between 2013 and 2022. Certain reviews have adopted a quantitative method, primarily focusing on microfinance institutions and banks, there has been limited discourse on the implementation of financial sustainability in both the private and public sectors. The results of this research offer a thorough examination of the development of financial sustainability over the past decade. The conducted review addresses a gap in the existing literature and acts as a valuable roadmap for future investigations into financial sustainability. This research fills a critical gap in existing literature and lays the groundwork for future investigations. Its implications extend to informing decision-makers, practitioners, and policymakers, emphasizing the need for a holistic approach in comprehending the multifaceted aspects of sustainable financial practices. The value of the study is offering a nuanced perspective that bridges a gap in existing literature. The findings contribute to informed decision-making for practitioners, policymakers, and academics, fostering a holistic approach to sustainable financial practices.
Antecedents of Green Purchase Intention using the Theory of Planned Behavior Model: Evidence from India Surender Badavath; KVLN Pavan Kumar; Swathi Mathur; Rambabu Lavuri
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.830

Abstract

The study’s purpose is to examine the effect of antecedents (green ads, green brand image, environmental knowledge, concern, and attitude) on green purchase intention using the theories of reasoned action and planned behavior, with subjective norms and perceived behavioral control acting as moderators. Snowball sampling was used to collect data from 323 Indian respondents, which was then analyzed using structural equation modelling. The findings show that green ads and brand image significantly impacted environmental knowledge, concern, and attitude. Similarly, environmental knowledge had a positive impact on environmental concern and green attitude but did not impact green purchase intention, whereas environmental concern had a favorable impact on green attitude but did not impact green purchase intention; attitude had a significant impact on green purchase intention. Moderation results revealed that subjective norms had a positive moderation relationship between attitude and green purchase intention. However, there was no moderate relationship between environmental knowledge, concern, and green purchase intention. In contrast, perceived behavioral control had a positive moderation relationship between environmental knowledge, concern, attitude, and green purchase intention.
The Effect of Internal Control Mechanism Towards Fraud Prevention in Small and Medium Enterprises Azwa Fariza Azizan; Mazurina Mohd Ali
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.843

Abstract

The aim of this study is to examine the effects of internal control mechanism namely, control environment, control activities, risk assessment, information and communication, and monitoring activities on the fraud prevention amongst employees in SMEs. The study used quantitative method to collect data by distributing a questionnaire to 131 SME owners from various SME sectors to achieve the study's objectives. Using regression analysis, the results obtained on the internal control mechanism of SMEs revealed that all the independent variables, namely, control environment, control activities, risk assessment, information and communication, and monitoring activities have substantial roles to safeguard SMEs business against fraudulent activities by the employees. This study would benefit business owners to assess the organization’s internal control mechanism that can prevent, detect, or minimise any attempted wrongdoing by employees. The value of this study lies in its contribution to understanding and enhancing fraud prevention mechanisms within SMEs. The specific aspects investigated—control environment, control activities, risk assessment, information and communication, and monitoring activities—provide valuable insights into the internal control systems of SMEs and their effectiveness in mitigating fraudulent activities by employees.
Corporate Social Responsibilities to Employees in Indonesia: Economic Return or Merely Impression Construction? Dina Madinah; Mara Ridhuan Bin Che Abdul Rahman; Mohd Rizal Palil; Shifa Mohd Noor
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.846

Abstract

This paper aims to investigate the effect of CSR to Employees in Indonesia Companies on economic return and human capital efficiency. There were 297 corporate documents recording companies’ social activities for their employees were analysed using content analysis method. CSR to employees consists of four broad dimensions that include 41 items and economic performance was measured by return on investment, sales growth, employee productivity, and human capital efficiency. Out of eight hypotheses, there are only three are supported. Thus, the findings of the study could not substantively support in favour of the first model stakeholders theory namely economic return model. Rather, it is suggested that CSR to employees follows the second model, which means it just a responding tool to employee requests in order to builds a good external impression. The originality of this study are twofold, first is providing new evidence to stakeholder theory from Indonesia CSR perspective and second is improving the measurement of CSR to employee. The study’s findings should be interpreted with caution. The assessment was based on a content analysis of qualitative data from corporate reports which exposing to inconsistencies of information content interpretation.
Environmental Sustainability: Mediating Effect of Environmental Knowledge for Pro-Environmental Behaviour Nurul Hidayana Mohd Noor; Syeliya Md Zaini; Susan Pudin; Mohammad Syazwi Jaafar Sidek
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.853

Abstract

This study aims to examine the level of pro-environmental behaviour based on demographic profile and the interrelationship between environmental connectedness and pro-environmental behaviour via the mediating role of environmental knowledge. The quantitative and convenience sampling collected data from the Malaysian public. The collected data were analysed using the descriptive statistics and structural equation modelling (SEM) method. The findings show that there is a significant degree of pro-environmental conduct. Interestingly, though, there is very little variation in pro-environmental activity by age, gender, or educational attainment. Subsequently, the SEM findings demonstrated that environmental connectivity strongly impacted pro-environmental conduct. Additionally, environmental knowledge considerably and partially mediated the association between environmental connectedness and pro-environmental behaviour. This paper suggests that values and behavioural norms influence individual pro-environmental behaviour. This study suggests that people’s backgrounds, such as family upbringing, parenting lessons and school syllabuses, are crucial in shaping the young generation and the adults towards pro-environmental behaviour. Therefore, the government and local authorities can encourage parents and peers to nurture their children's environmental values and perceived behaviour for better environmental sustainability. The value of the study shows that individuals’ values, behaviour and attitudes towards the environment can be inculcated at home and need continuous practice anywhere.

Page 1 of 3 | Total Record : 25