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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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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.
Visualizing and Mapping Two Decades of Literature on Corporate Tax: A Bibliometric Analysis Noor Emilina Mohd Nasir; Najihah Marha Yaacob; Norfadzilah Rashid; Siti Nurhazwani Kamarudin
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.v7i1.749

Abstract

This study aims to identify and present current trends in worldwide research on corporate taxation using bibliometric methods. A comprehensive search was conducted in the Scopus database for all publications in the field of corporate tax research from 2003 to 2022. The bibliographic profiles were used for further searches on corporate tax, which included 813 scholarly articles recorded in the Scopus database through August 2022. In addition, Harzing’s Publish or Perish software was used to analyze the citation profiles. In a final step, VOSviewer software was used to visualize and map research outputs using bibliometric networks. The results show an increasing research trend in the field of corporate taxes. One of the main keywords in this area was tax avoidance. The study contributes to the existing body of knowledge by providing a comprehensive analysis of research trends in corporate taxation published in the Scopus database for over two decades.
Sustainable Disclosure Toward Firm Value: Recent Development and Future Research Agenda Ni Made Sri Rukmiyati; Ida Bagus Anom Purbawangsa; I Gede Kajeng Baskara; Ica Rika Candraningrat
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.v7i1.751

Abstract

This study aims to investigate empirical research to see the relationship between sustainability disclosure and firm value. This literature review is important for enhancing our understanding of the relationship between sustainability disclosure and firm value. Reviewing prior studies provides valuable insights and conclusions, and identifies trends, patterns, and gaps in the existing research. Articles were identified via publish or perish software and the Web of Science database. Through scanning with PRISMA, we analyzed 43 articles from 24 leading journals from 2007 to 2021. To the best of the researchers’ knowledge, a literature review on the relationship between sustainability disclosure and firm value is unprecedented. This study advances our knowledge of sustainability disclosure as a factor in firm value. In more detail, this study looks at the ideas that have been put out to explain the connection between the two variables and concludes that previous empirical investigations have not produced consistent findings regarding the relationship between sustainability disclosure and firm value. The relationship between sustainability disclosure and firm value has been explored from various theoretical perspectives: legitimacy theory, stakeholder theory, agency theory, signaling theory, and information asymmetry theory.
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.
Antecedents of Indian Green Consumer Behavior – A PLS-SEM Analysis Approach Shalini Reddy Naini; M. Ravinder Reddy
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.v7i1.764

Abstract

This study aims to determine the factors affecting the Indian green purchase intention (GPI) and examine the causal relationships between the identified determinants. The SPSS software has been used for the descriptive analysis, and the two-step analysis approach of the measurement and structural model is conducted in the SmartPLS. The results imply that multiple determinants influence the Indian consumers’ GPI, from the strongest to the weakest – green awareness, environmental attitude, green behavior, altruism, and interpersonal influence act as better predictors. The perceived environmental knowledge does not necessarily translate to the GPI. This study’s results will facilitate the industries in identifying the future purchasing factors scenario and incorporating the equivalent in their new product offerings. It also indicates that Indian consumers are more likely to indulge in green purchases if marketers in their product promotions and advertisements illustrate the consequences of their impact on the environment and the benefits of various green activities. This study is exclusive as it is the only study that has incorporated green awareness and green behavior as mediators along with the environmental attitude in studying the GPI.
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.
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.
Analysis in ESG Rating Agencies Motivation in the Process of Formulating the ESG Index: Institutional Logics Indahna Sulfa; Elvia R. Shauki
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.v7i2.768

Abstract

This study aims to evaluate the applications of institutional logic on the motivation of the Kehati Foundation in formulating a different ESG (Environment, Social, Governance) Index compared to other ESG rating agencies. The research methodology used a case study as a research strategy and a qualitative research approach with a single unit of analysis design namely Kehati Foundation. The result explains that the Kehati Foundation, in formulating the different ESG indexes compared to other rating agencies was motivated by the domination of externality (symbolic carriers) towards internality (material carriers), multiple logics that came from professional, market, self-regulatory, and sustainability logics, subsequently the dominant logics contributed by professional logics, and then competing logics between actor, routines and OPM ESG Index Scoring. The implication of the study is to demonstrate a significant positive impact in promoting sustainable investment and gaining the trust of investors (both potential and existing investors) which are expected to obtain adequate confidence in making investment decisions and to develop business practices for rating agencies. This study contributes an extensive ongoing development for future research which is currently still very limited.
Environmental Responsibilities and Firms Financial Performance: A Systematic Review and Bibliometric Analysis Mohit Verma; Mukhtaruddin Mukhtaruddin
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.v7i1.770

Abstract

The aim of this study is to present a systematic review and bibliometric analysis of 512 studies on environmental responsibilities and firm financial performance literature. The study aims to track the research trend and identify the reasons behind heterogeneity in the studied association. The Scopus database was comprehensively searched to collect bibliographic material, giving an overview of contributing and influential research areas, key authors, journals, and countries. Network visualization is used to identify clusters. Content analysis of the literature revealed the essential topics of the investigation. The systematic review revealed that geographical constraints, regulatory constraints, and lack of standardizability are significant reasons for heterogeneity. We identify three major researched areas: a) economic and financial impact, b) innovation, environment management system, and standards, and c) supply chain management development. Discussion on the significant clusters concludes that studies showing positive economic benefits dominate the literature. Overall, the results of different scientific production do not indicate consensus in one direction, but mixed results help to build a new perspective and expand the research horizon. Using a systematic process, this study recognizes the value-creation potential of proactive environmental management practices.

Page 15 of 22 | Total Record : 215

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