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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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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.
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 Readiness of Consumers to Adopt Green Hotels in Indonesia: Does Trust Matter? Theresia Gunawan; Magdalena Erlina; Fransiska Anita Subari
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.v7i1.839

Abstract

The number of hotels and consumers that are concerned about the green concept has been increasing, on the other hand, consumers are also becoming skeptical towards the practice of greenwash. Due to the limited availability of research regarding trust in green hotels in developing countries, the purpose of this study is to examine how the influence of attributes on green hotels can affect attitude, intention to stay, and willingness to pay a premium price, as well as how trust can mediate this relationship. The data were collected through a purposive sampling survey of 152 hotel consumers in Indonesia who could identify 5 of the 15 features of green hotels. The data were analyzed using the partial least squares method. The results confirm that the green hotel attributes do not affect the willingness to pay premium prices either with the existence or the absence of trust as a mediating factor. However, this research reveals that consumer trust is essential because it can be a mediating factor that can raise the willingness to stay at green hotels. This research is valuable to provide insight for hotel managers to develop strategies to increase the trust and sales of targeted green customers.
Revisiting the Impact of Board Gender Diversity on ESG Disclosure in the US Muhammad Ali; Egi Arvian Firmansyah
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.v7i1.840

Abstract

The objective of this study is to examine the effect of board gender diversity on the disclosures of environmental, social, and governance (ESG) of Fortune 500 non- financial firms in the United States of America. This study utilized a sample of US non-financial firms between 2013-2022 and generated unbalanced panel data for 343 non-financial firms from the Bloomberg database comprising 2,145 firm-year observations. The results indicate that board gender diversity is positively associated with ESG disclosure. Besides, the board gender diversity also has a significant positive relationship with individual components of ESG disclosure: environmental, social, and governance disclosures. This study also explores the impact of a critical mass of women on boards on the ESG disclosure score and its three components individually. In addition, the findings suggest that the critical mass of female board members favorably impacts the environmental and governance components of the ESG score. However, their contribution to the social score is limited. This study contributes to the limited but expanding literature on the relationship between corporate governance and ESG disclosure and encourages firms in developing nations to appoint more women to the boards.
Do Corporate Social Responsibility and International Financial Reporting Standards Implementation Matter? Arshad Javed; Muhammad Aksar; Ayaz-ul Haq; Muhammad Naeem; Mujibah A. Sufyani
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.v7i1.841

Abstract

This investigation examines how Pakistani banks listed on stock markets fare when International Financial Reporting Standards (IFRS) are implemented and Corporate Social Responsibility (CSR) activities are carried out. This study compares the financial performance of banks over a 3-year period before and following the introduction of IFRS, using a sample of all 22 banks listed on the Pakistan Stock Exchange. To address endogeneity and unobserved heterogeneity problems, the Generalized Method of Moments (GMM) is adopted. This study reveals that the implementation of IFRS has a favorable and considerable effect on the performance of the banks. CSR has a substantial impact on ROE but has a relatively smaller effect on ROA. We discovered that the performance indicators, such as BV and EPS, have little bearing on stock return of firms in the banking sectors. The MV of stock has dropped with the increasing standard of financial reporting, but the effect of COVID-19 cannot be ignored. The study reveals that IFRS implementation affects bank performance, while CSR significantly impacts ROE. IFRS adherence enhances performance, while CSR initiatives benefit stakeholders and contribute to social welfare and sustainable development.
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.
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.
Green Marketing of Aqua Mineral Water: How Does Trust Mediate Among Generation Z? Genoveva Genoveva; Made Ramadita Wira Darmawan
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.v7i1.844

Abstract

Indonesia is the second-largest country globally that produces a very high amount of plastic waste, reaching 68 million tons. Meanwhile, plastic materials are difficult to decompose and take hundreds of years to disappear completely. This led to the increasing awareness of consumers around the world to decrease the use of plastic by choosing sustainable products. The purpose of this study is to analyze green marketing of the Aqua product and its impact among Generation Z. The variables of this research such as green product, green branding, and green advertising are independent variables, purchase decision is a dependent variable, and consumer trust is an intervening variable. This research is quantitative research using non-probability sampling with purposive sampling to spread the questionnaires with 30 questions and processed with SmartPLS 3.3.5 (Partial Least Square- Structural Equation Model). The total respondents of this research are 299 respondents with aged around 17-25 years old (generation Z) in Indonesia. The result shows that 7 hypotheses are accepted. Hence, this study explains that the green product, green branding, and green advertising will increase consumer trust and ultimately increase customer purchase decision of Aqua green products.
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.
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.

Page 17 of 22 | Total Record : 215

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