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Ardi Gunardi
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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 215 Documents
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Increasing Business Performance in Property Management by Implementing the Green Habit David Kiki Baringin MT Samosir; Yvonne Augustine; Ratlan Pardede
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.477

Abstract

The objective of this study is to analyze the impact of green habits on property management business performance in Indonesia. This research is relatively new because the variable used, that is the green habit. The data used are the primary data in accordance with a mixed methods approach. The research findings have proven that green habits have a significant influence on business performance, which means green habits can improve business performance. Consumer habits toward environmental sustainability are the determinants of product sales and will ultimately have an impact on increasing sales and company performance. The results of this study contributed both scientific and practical aspects. From the scientific aspect, it supports the theory of organizational behavior, in which companies can run more effectively and influence performance improvement by applying science or something new that is useful. From the practical aspect, the company not only pays attention to profits but must pay attention to environmental aspects and the community around the company, especially property management. It is time to implement sustainability, one of which is green habits so that they can be more developed by increasing business performance and competitiveness.
Social Sustainability Reporting and Board Structures in the Healthcare Industry Adamu Idris Adamu; Irma Tyasari
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.485

Abstract

This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample consists of 60 firm-year observations. Data on corporate governance was collected from the annual reports of the sampled companies and social sustainability data were obtained from MachameRatios. Moreover, financial information was collected from the NSE factbooks. Consistent with the study’s predicted hypotheses, the result reveals that companies with several directors and with one or more female directors as board members are more likely to report social sustainability activities. However, having nonexecutive directors on the board had limited impact on issues relating to sustainability. Our study adds to the existing literature on board structures and sustainability reporting that large and diverse boards are material determinants of social sustainability reporting. The study findings are consistent with various regulatory bodies’ initiatives (for example, the Securities and Exchange Commission of Nigeria) on board structures. The commission mandated all listed firms to have at least five directors. Hence, encouraging companies to have larger and diverse boards composed of mixed genders with greater experience will positively impact sustainability reporting.
Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

Abstract

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 Start-up businesses in Indonesia as the sample, selected using a purposive sampling method. Data was collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of Start-up businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in Start-up businesses in Indonesia.
Corporate Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies Dao Thi Thanh Binh; Le Thi Thanh Huong
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.500

Abstract

This study investigates the impact of socially responsible factors on corporate performance, including industries from the manufacturing and service /non-manufacturing sector. The study analyzes data of 50 Vietnamese private companies from 2015 to 2019. The analyses use five groups of stakeholders, including shareholders, employees, consumers and suppliers, environment, and general community to measure the performance of corporate social responsibilities (CSR). Meanwhile, company performance was estimated using Tobin’s Q index, return on assets, return on equity, and earnings per share. CSR activities have a positive and significant effect on the development of the companies. However, these effects are not intensive. Among CSR groups, social dimension has the most influence, while environmental aspects are the least influential. Private small- and medium-sized companies in Vietnam should focus more on social responsibility activities to enhance their brand image and benefit their stakeholders while bringing sustainable values in financial activities. This study is one of the first CSR-based research in Vietnam under the proxy of Hexun framework.
Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) Inten Meutia; Shelly F. Kartasari; Hasni Yusrianti; Zulnaidi Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.501

Abstract

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.
The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia Devina Rizky Amalia; Wijaya Triwacananingrum
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.512

Abstract

This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.
Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index Najul Laskar; Pranesh Debnath; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.513

Abstract

Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.
Do Environmental, Social, and Governance Performance Impact Firm Performance? Evidence from Indian Firms Ajay Lunawat; Dipti Lunawat
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.519

Abstract

This paper investigates the impact of individual environmental (E), social (S), and governance (G) and the overall ESG performance on the firms’ performance in Indian context. Three dimensions of a firm’s performance, i.e., operational, financial, and market performance, are measured through return on assets, return on equity, and firm value (Tobin’s Q), respectively. The study spans the period from 2012 to 2019, with NSE 500 firms as the first sample set and NSE 100 ESG enhanced index firms as the second sample set. Panel data analysis was performed with efficiency tests for the random and fixed-effects models. The study deduced that the ESG index listed firms have better operational and financial performance than the non-listed ESG firms. With the second sample set, the impact of ESG and its subcomponents’ performance on firms’ performance was examined. Overall, ESG had a positive and significant association with operational and market performance. All the subcomponents positively impact operational performance and negatively impact market performance. The impact of ESG and its subcomponents on financial performance could not be established except for the governance score. The study findings will be beneficial for investors, regulators, and corporate sustainability decision-makers in their different capacities and roles across global markets.
Effect of Attributions on Consumer Response to CSR Efforts with Consumer Trust as the Moderator Samuel Dio Gyver; SeTin SeTin
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.522

Abstract

This study aims to examine the effect of other and self-serving attributions on the consumer response to corporate social responsibility (CSR) efforts with consumer trust as the moderator. This study also examines the differences in perceptions between men and women in assessing the motives of CSR efforts. Data were collected through a questionnaire survey of 122 students at a private university in Bandung. Multiple linear regression, independent simple T-Test, and F test were used for data analysis. Results prove that other-serving attributions have a positive effect on consumer response to CSR efforts. Meanwhile, self-serving attributions have a negative effect on consumer response to CSR efforts. When moderated by consumer trust in the firm, other-serving attributions will increase the consumer response to CSR efforts, whereas self-serving attributions will further reduce the consumer response to CSR efforts. Differences in perceptions are found between men and women regarding the consumer response to CSR efforts. This study implies that the development of CSR efforts needs to consider attributions and consumer trust in the firm.
The Impact of Business Intelligence and Knowledge Management on Sustainability Performance in the Tourism Industry in Algeria Brahami Menaouer; Sabri Mohammed; Matta Nada
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.550

Abstract

In today’s business context of globalization, competition, knowledge economy, rapid technological changes, and external environmental factors, knowledge management and business intelligence on the tourism level have received increased attention in an effort to identify smart performance factors and change the structure of organizations. Similarly, the tourism industry has experienced considerable development during recent decades. Moreover, sustainability is becoming increasingly important for society and is especially critical in the operation of the tourism industry. It is well known that sustainability is a prerequisite to carrying out any activity. This evaluates the relationship between knowledge management in operations and business intelligence systems on the sustainability performance within the tourism industry in Algeria. A total of 126 questionnaires were distributed to the study sample. A multiple regression analysis was used to test the hypotheses of the study. This study concludes that there is a positive relationship between knowledge management processes and sustainability performance. Further, the components of business intelligence have positive impacts on sustainability performance. The results can facilitate utilizing the knowledge management processes and business intelligence implementation in Algeria’s tourist industry.

Page 11 of 22 | Total Record : 215

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