cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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 20 Documents
 1   2 
Search results for , issue "Vol. 8 No. 2 (2024): December 2024" : 20 Documents clear
Nexus between Corporate Governance Measures and Firm Performance: Evidence from a Fastest Growing Economy Md. Maniruzzaman; Syed Zabid Hossain
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.729

Abstract

This research strived to examine the impacts of corporate governance practices on firm performance in Bangladesh. The study used data from DSE-listed manufacturing firms from 2007 to 2020 to run a panel regression model with Tobin’s Q and ROA to catch the effects of CG norms on firm performance. Board size, firm age, and ownership concentration positively and significantly affect firm performance. However, gender diversity, CEO duality, financial leverage, SEC guidelines, and firm size have a negative affinity for performance, and all are significant except CEO duality. The study extends the literature by feeding new academic insights and answering the questions on the logical grounds of why and why not hypotheses are accepted. No prior literature focused on the impacts of CG norms on firm performance in light of the mandatory CG guidelines 2012. Hence, the results have led to an academic debate on the effectiveness of the CG guidelines.
Achieving Sustainable Development through Non-Oil Sector Development: Is this feasible in Nigeria? Charles O. Manasseh; Chine Sp Logan; Kenechukwu K. Ede
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.821

Abstract

The aim of this study is to analyze the contribution of non-oil sector development in fostering sustainable development in Nigeria, utilizing time series data from 1986 to 2018. The study used pairwise granger causality and OLS estimation techniques to determine the impact of non-oil sector development (agriculture, manufacturing, and services) in supporting sustainable development, as measured by unemployment and poverty rates. The pairwise granger causality results reveal that agriculture output, industrial output, and service sector output all have unidirectional causality with unemployment and poverty rates. The findings of the OLS estimate indicated that the components of non-oil sector development are significant and negatively associated to sustainable development in Nigeria. The results also offer the foundation for arguing the postulate of resources cause theory, which states that countries endowed with non-renewable natural resources typically experience sluggish economic growth and development. Thus, this imply that non-oil sector development is a crucial predictor of Nigerias sustainable development. As a result, we urge that the Nigerian government increase its investment in the agricultural, manufacturing, and service sectors.
Post-Covid 19 Amusement Park Satisfaction Attributes Michael Adiwijaya; Halimin Herjanto; Grace Gutierrez
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.842

Abstract

Despite the rise of Asian theme park visitations, the extant investigation of visitor’s satisfaction in the Asian context is very limited. This study, therefore, examines and discusses the compiled findings of theme park visitors’ satisfaction in Asia, specifically in Indonesia. Based on 440 theme park visitors’ comments and feedback on the TripAdvisor website were read, reviewed, and content analyzed. As a result, the research discovered that in the Indonesian context, visitors’ satisfaction is influenced by ten recurrent themes: physical facilities, restaurant, entertainment, environment, waiting time, price, staff, location, security, and management. Additionally, three new themes: maintenance, booking system, and health protocol are responsible for developing theme park visitors’ satisfaction at theme parks. Limitations and future study avenues are also discussed and presented.
Green Accounting Leads to Sustainable Companies Shankar Subramanian Iyer; Raman Subramanian; Meenakshi Dhoundiyal; Arpita Mehrotra
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.847

Abstract

The aim of this study is to explore the concept of green accounting and its impact on the sustainability of companies. Green accounting is an approach that seeks to integrate environmental considerations into traditional accounting practices. The research study uses mixed methodology to get consensus on the conceptual model and hypotheses formulated. By considering the environmental impacts of a company's operations, green accounting provides a more accurate picture of a company's financial performance. This paper argues that companies that adopt green accounting practices are more likely to operate sustainably, as they are able to identify and address environmental risks and opportunities more effectively. Green accounting is essential for companies seeking to operate sustainably and recommends that more companies adopt this approach to ensure long-term viability and success. The study advances methodologies, encourage interdisciplinary collaboration, guide practical corporate sustainability efforts, influence financial reporting standards, raise stakeholder awareness, and potentially shape policies to foster a more sustainable business environment. The study contributes to the Page 2 of 2 topic area to incorporate environmental costs and benefits into financial reporting to raise funds legitimately from the environment disaster defaulters.
The Effect of Board Characteristics on Environmental, Social, and Governance (ESG) Disclosure Nadia Triwahyuni; Aria Farah Mita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.895

Abstract

This study investigates the effect of supervisory board characteristics on Environmental, Social, and Governance (ESG) disclosure in ASEAN-5 countries from 2014-2018. It explores one-tier and two-tier governance systems, where non-executive directors and commissioners perform oversight functions. The analysis focuses on board diversity, comprising female, independent, community influential, foreign, and interlock members. This study used a purposive sampling technique in sampling and obtained a sample of 115 companies with a total of 575 observational data. The findings reveal that female, community influential, and interlock board members positively influence ESG disclosure, supporting their critical role in advancing sustainability practices. Conversely, independent and foreign board members do not significantly affect ESG disclosure, highlighting potential misalignments between regulatory frameworks and practical governance outcomes in the ASEAN-5 context. The study provides insights into how diverse board characteristics contribute to ESG transparency, grounded in agency, feminism, and institutional theories. It underscores the importance of fostering board diversity and tailoring governance practices to local corporate and regulatory environments. However, limitations related to country-specific characteristics and inconsistent ESG reporting suggest avenues for future research. This study contributes to sustainability accounting literature by linking board diversity to ESG disclosure and offering recommendations for corporate governance reforms in emerging markets.
Can Digital Tools Help Sustain Customer Loyalty Amid the Economic Crisis? Evidence from the Telecom Sector Samir Hammami; Hazem Ghaleb Al Samman; Omar Durrah; Mahjabin Banu; Tareq Alhousary
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.913

Abstract

This research examines how to enhance customer loyalty in the telecom sector in terms of economic challenges. A conceptual model was developed and tested empirically by employing structural equation modelling techniques using data collected through a questionnaire from 250 samples working in the telecom sector in Syria. The results showed that customer relationship management (CRM) system, organisational management, and staff readiness significantly and positively affect customer loyalty. The study shows how digital tools influence customer retention in a challenging context, contributing to knowledge of crisis management and consumer behaviour in unstable markets. Practically, the study offers telecom companies strategies for improving customer relationships and maintaining market share using digital solutions during economic difficulties. The research explores the potential of digital technology to enhance social stability and economic resilience by retaining customers and fostering connectivity and access to essential services in challenging economies. This study is one of the first to investigate the relationship between its constructs in its setting.
Ownership and Solvency of (Re)Insurance Companies: An Indonesian Climate-Based Insurance Study Etikah Karyani; Rivan Dwi Aghnitama
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.927

Abstract

Despite the urgency of COVID-19, insurance companies are facing a slower-moving global crisis, namely climate change. This paper aims to investigate how corporate ownership affects the solvency of (re)insurance companies. It also analyses how climate-based insurance products, and the COVID-19 pandemic period differentiate these effects. The quantitative approach uses company accounting data throughout 2016-2022 and solvency is measured by risk-based capital (RBC). The findings show that for climate change-based (re)insurance companies, the larger the foreign-owned company, the higher the RBC level. Meanwhile, there is no difference in the effect of government and non-government owned insurance companies on their RBC. Another finding found that foreign ownership has a significant effect on the RBC of general insurance companies during the COVID-19 pandemic, while there is no relationship between the two during normal conditions. This research is expected to encourage the development and sustainability of climate change-based insurance, as well as input for financial regulators.
Firm Characteristics, Board Structure and Corporate Social Responsibility Expenditure and Tax Avoidance in Ghana Alhassan Musah; Philip Nukpe; Abigail Padi; Daniel Maunge Kweku Amanor
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.945

Abstract

The aim of this study is to examine the determinants of tax avoidance in Ghana, with a particular focus on firm characteristics, corporate governance, and corporate social responsibility (CSR) expenditure. The study employs quantitative methods, analysing ten years of data (2012-2021) extracted from the annual reports of listed firms. The results indicate that firm size, CSR expenditure, board independence, and foreign ownership are significant determinants of tax avoidance. In contrast, firm profit, gender diversity, and debt-to-equity ratio are found to be statistically insignificant. Notably, larger firms with higher profits and increased leverage tend to engage more in tax avoidance. The study also reveals a negative relationship between tax avoidance and both board independence and gender diversity, whereas foreign ownership and CSR expenditure are positively associated with tax avoidance. The study highlights the importance of CSR expenditure in understanding tax avoidance motives, suggesting that firms with significant CSR activities may require closer scrutiny by tax authorities to prevent aggressive tax practices. The value of this study lies in its inclusion of CSR expenditure as a novel factor influencing tax avoidance, providing fresh insights for researchers and policymakers on how firm characteristics and governance structures affect tax behaviour.
How the Market Values Sustainability Performance? Studies in Indonesia and Japan Maria Magdalena Duarmas; Erni Ekawati
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.956

Abstract

When earnings management practices are not disclosed properly, it can decrease value relevance of financial information. If earnings management is linked with profitability, its effect on decreasing value relevance becomes stronger. However, sustainability performance represented by ESG scores can have the opposite effect. This study aims to examine the effect of earnings management and value relevance, moderated by profitability and ESG scores. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange and the Japan Stock Exchange in the period 2016-2019. Multiple regression analysis tests the hypothesis. The results indicate that earnings management has a negative and significant effect on value relevance in both Indonesia and Japan. Corporate performance measured by profitability can increase the negative effect of earnings management on value relevance, but sustainability performance measured by ESG scores can reduce the negative effect. The implication is that the marketplaces greater trust in companies that engage in ESG activities. As a trade-off, it is possible that ESG can be used to cover up these earnings management practices. This study contributes to adding evidence on the relationship between earnings management and value relevance, specifically when it is linked to profitability and ESG scores.
Marketing Performance: Unpacking Market Orientation Mediated Innovation Capability and Sustainable Competitive Advantage of Small and Medium Enterprises Food Muhammad Fahmi; Muhammad Andi Prayogi; Muhammad Taufik Lesmana; Maharani Citra Kencana; Syahita Syahita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.960

Abstract

This research examines how market orientation influences marketing performance by mediating innovation capability and Sustainability Competitive Advantage. This research uses a quantitative approach to collect data and analyze the relationships between variables. The research sample consisted of 348 food-producing SME business actors in North Sumatra. Data analysis in this research uses Structural Equation Modeling (SEM) with the Partial Least Squares (PLS-SEM) method. The research results show that there is a direct influence of Innovation capability and sustainable Competitive Advantage on marketing performance. There is an influence of Market Orientation on Innovation Capability and Sustainable Competitive Advantage, but there is no influence of Market Orientation on Marketing performance. Then, innovation capability and sustainable competitive advantage have a mediating role in market orientation and marketing performance. This research provides a new contribution to understanding the factors that influence the marketing performance of SMEs. Combining market orientation, innovation capability and sustainable competitive advantage as mediation is an approach that has yet to be widely explored in previous literature. Practical implications for SME owners, business organizations, and government policies: Improving market orientation, innovation capabilities, and sustainability can help SMEs improve marketing performance, contributing to sustainable economic growth.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2024): December 2024 Vol. 8 No. 1 (2024): June 2024 Vol. 7 No. 2 (2023): December 2023 Vol. 7 No. 1 (2023): June 2023 Vol. 7 No. S1 (2023): Special Issue Vol. 6 No. 2 (2022): December 2022 Vol. 6 No. 1 (2022): June 2022 Vol. 5 No. 2 (2021): December 2021 Vol. 5 No. 1 (2021): June 2021 Vol. 4 No. 2 (2020): December 2020 Vol. 4 No. 1 (2020): June 2020 Vol. 3 No. 2 (2019): December 2019 Vol. 3 No. 1 (2019): June 2019 Vol. 2 No. 2 (2018): December 2018 Vol. 2 No. 1 (2018): June 2018 Vol. 1 No. 2 (2017): December 2017 Vol. 1 No. 1 (2017): June 2017 More Issue