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Ardi Gunardi
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ardigunardi@unpas.id
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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 215 Documents
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Factors Affecting the Accounting Estimate of Provision for Devaluation of Inventories Huong Thi Thu Bui; Van Thi Hong Nguyen; Cham Thi Quynh Nguyen
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.v7i1.747

Abstract

To improve the quality of accounting estimates of provision for devaluation of inventories, it is necessary to study the factors that affect the accounting estimates of provision for devaluation of inventories in enterprises. Thus, there are solutions to overcome the limitations in accounting estimates of provision for the devaluation of inventories. This study was conducted to determine the factors affecting the accounting estimate of provision for the devaluation of inventories. The study is based on data from 60 companies operating in the field of building materials for the period 2019-2021 in Vietnam. Panel data analysis was used in this study. The results of panel data analysis show that firm size, inventory, and audit unit have a positive impact on the ability to make provision for devaluation of inventories. In addition, the study did not find the effect of profitability ratio and type of state ownership on inventory provisioning. Based on the results of this study, the authors also make some implications for companies as well as external auditors. The value of the research will help prepare for the devaluation of inventories. Factors for predicting provision for devaluation of inventories are also included in this study.
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.
Integrated Reporting and Firm Value in an Emerging Economy: The Moderating Role of Firm Size Manimore Makri; Kailash Chandra Kabra
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.v7i1.697

Abstract

This paper aims to investigate the relationship between Integrated Reporting Quality and Firm Value in the presence of a moderating variable, Firm Size. The study uses a market capitalization-based sample of the top 100 companies listed on Bombay Stock Exchange for the years 2017-2018 to 2019-2020. Partial Least Squares- Structural Equation Model (PLS-SEM) has been applied to observe the relationship between IRQ & FV, as well as the moderating effect of FS. The analysis confirms Stakeholder Theory by presenting a significant positive relationship between Integrated Reporting Quality & Firm Value. The insignificant effect of Firm Size as a moderator between IRQ and FV shows that Indian firms irrespective of their size disclose qualitative IR. The study presents one of the first investigations in the context of India on the relationship between IR & FV while moderating for FS. The study is beneficial for companies to understand the firm performance benefits of voluntary reporting such as IR.
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.
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.
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.
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 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.

Page 14 of 22 | Total Record : 215

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