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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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Environmental Sustainability: Mediating Effect of Environmental Knowledge for Pro-Environmental Behaviour Nurul Hidayana Mohd Noor; Syeliya Md Zaini; Susan Pudin; Mohammad Syazwi Jaafar Sidek
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.v8i1.853

Abstract

This study aims to examine the level of pro-environmental behaviour based on demographic profile and the interrelationship between environmental connectedness and pro-environmental behaviour via the mediating role of environmental knowledge. The quantitative and convenience sampling collected data from the Malaysian public. The collected data were analysed using the descriptive statistics and structural equation modelling (SEM) method. The findings show that there is a significant degree of pro-environmental conduct. Interestingly, though, there is very little variation in pro-environmental activity by age, gender, or educational attainment. Subsequently, the SEM findings demonstrated that environmental connectivity strongly impacted pro-environmental conduct. Additionally, environmental knowledge considerably and partially mediated the association between environmental connectedness and pro-environmental behaviour. This paper suggests that values and behavioural norms influence individual pro-environmental behaviour. This study suggests that people’s backgrounds, such as family upbringing, parenting lessons and school syllabuses, are crucial in shaping the young generation and the adults towards pro-environmental behaviour. Therefore, the government and local authorities can encourage parents and peers to nurture their children's environmental values and perceived behaviour for better environmental sustainability. The value of the study shows that individuals’ values, behaviour and attitudes towards the environment can be inculcated at home and need continuous practice anywhere.
Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices Andi Irfan; Iwan Triyuwono; Ali Djamhuri; Aji Dedi Mulawarman
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.v8i1.854

Abstract

This research focuses on the examination of the Roundtable on Sustainable Palm Oil (RSPO) certification, which strives to save the environment while maintaining the economic advantages of palm oil plants by using sustainable methods. The research technique used in this study include conducting interviews and focus group discussions with stakeholders engaged in the RSPO audit, as well as evaluating data from the RSPO website in conjunction with up-to-date academic literature. The results indicate that several principles confirmed in the RSPO audit are in accordance with transcendent ideals included in the Quran. These principles specifically address the negative impact on the environment, as described in Q.S Ar-Rum 42, which states: "Damage has occurred on land and at sea due to the actions of human beings; Allah may make them experience a portion of the consequences of their actions, so that they may learn from it." In addition, the unregulated use of chemical fertilizers on plantations starkly contrasts with the environmental deterioration caused by these activities. There are also concerns about the possible negative effects that badly managed plantations, especially those situated in communities, might have on human existence in the future.
The Valuation of Environmental, Social, and Governance Banking: Evidence from Sri Kehati Index, Indonesia Yohanes Mario Pratama; Elizabeth Fiesta Clara Shinta Budiyono; Mario Rosario Wisnu Aji
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.v8i1.856

Abstract

This study aims to provide a fair price valuation of banking shares indexed in SRI-KEHATI as a consideration to investors, the public, and other banks regarding the long-term potential of banks that have implemented ESG. The methodology in this research uses the Discounted Cash Flow method with the Free Cashflow to Equity (FCFE) approach and the Relative Valuation method with the Price to Earnings Ratio (PER) and Price Book Value (PBV) approaches in optimistic, moderate, and pessimistic scenarios. This research focused on five banks indexed in SRI-KEHATI, projecting their fair values under three scenarios. The value of the study is in the optimistic scenario; all banks are projected to be in an undervalued position compared to prices in the capital market. In the moderate and pessimistic scenarios, the condition of the intrinsic value compared to the market value differs between banks. The results of this research can be used by investors and companies to evaluate the performance and value of green banking stocks in Indonesia listed on the SRI-KEHATI index because there is no previous research that has examined the valuation of green banking stocks within the SRI-KEHATI index in Indonesia.
The Efficacy of CHSE Certification within Sustainable Tourism in Post-Pandemic: Facts from Indonesia Nurul Badriyah; Mahameru Rosy Rochmatullah; Rahmawati Rahmawati; Endang Dwi Amperawati; Titin Titin
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.v7i2.862

Abstract

By observing the recovery process of the tourism industry in Indonesia after COVID- 19, this study explores the relationship between cleanliness, health, safety, and environmental sustainability (CHSE) training on workforce competency, service quality, and tourist satisfaction. This training is a prerequisite for obtaining a CHSE certificate, recognizing best practices in four fields. This study employed a sample size of 345 respondents and utilized partial least squares-path modelling to conduct path analysis. The analysis process was carried out in several stages: testing direct relationships, two-segment and three-segment mediation relationships, and additional analysis by classifying observations based on industry type. CHSE certification significantly impacts the development of green tourist attractions, improving the image of the tourist attraction industry on social media and increasing tourist visits. This study also guides countries struggling to revive their tourism industries following the COVID-19 outbreak. This study focuses on observations of CHSE certification, which is a comprehensive guarantee of best practices covering the areas of cleanliness, health, safety, and environmental sustainability.
Challenges and Opportunities for Women's Success in Entering Green Economy-Based Businesses: A Systematic Literature Review Eviatiwi Kusumaningtyas Sugiyanto; Kesi Widjajanti; Ratna Wijayanti; Shujahat 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.v8i1.868

Abstract

This study aims to analyze the challenges and opportunities for women entrepreneurs to enter green businesses successfully. Moreover, to synthesize and review research on the green entrepreneurship topic in terms of theory, theme, methodology, and research setting. This study used a systematic literature review method based on the SPAR-4-SLR. The analysis is bibliometric and content analysis with Publish or Perish software as a database and VOSviewer software. A total of 31 articles were reviewed. The study shows that opportunities and challenges in entering the green economy come from both internal and external environments. The study identified the dominance of quantitative approaches in previous research and found that the typical research setting is a developing country in Asia. This study can help practitioners and researchers to know the opportunities and challenges in running a green business, thus enabling them to formulate policies, strategies, and guidelines to promote the sustainable development agenda. The selection of the study topic is based on the gap phenomenon, namely the enormous potential of women entrepreneurs in the development of a sustainable economy. This study reveals the trend of green entrepreneur research, ranging from theories, methods, and research settings.
Measuring Factors to Increase Village Financial Accountability Cecilia Lelly Kewo; Lenny Leorina Evinita
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.v8i1.875

Abstract

The aim of the research is to measure the influence of the accounting system on village financial accountability, test the influence of implementing good governance on village financial accountability, test the influence of internal control on village financial accountability and test the influence of organizational commitment on village financial accountability. This research was carried out using a cross-sectional survey and random sampling and research data was collected from 138 village officials in Minahasa Regency, including village heads, village secretaries and village finance officers. Data collection was carried out using questionnaires given directly or filled out via g-form. The method used in the research is quantitative with partial least squares (PLS) analysis. The research results show that a good accounting system can increase village financial accountability. Likewise, internal control implemented well, and high organizational commitment can increase village financial accountability. However, the results show that the implementation of good governance has not been able to increase financial accountability. This research shows that it is necessary to increase the role of district/sub-district governments in developing, supervising, and increasing community participation in budget preparation, and maximizing the competence of apparatus in managing village finances. These actions are essential for sustainable financial practices.
Influences of Emotional Intelligence, Management Support, and IT Infrastructure on Suspicious Transaction Reporting: Evidence from Malaysia Razana Juhaida Johari; Nurul Nadhirah Abdul Kudus; Norfadzilah Rashid; Palanisamy Ganesan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7s1.876

Abstract

Recently, money laundering has become a worldwide financial crime, as it can draw a global negative impact by damaging society socially and economically. Money Laundering Reporting Officers (MLRO) is responsible in conducting a holistic review of a bank’s client to support the effort of regulators in combatting money laundering and terrorist financing. This study is conducted to examine factors influencing suspicious transaction reporting decisions by MLRO. Questionnaires were distributed to MLRO in three international financial institutions in Malaysia. The outcome of this study showed that there are significant impacts of emotional intelligence, management support, and IT infrastructure on the decision to report suspicious transactions among the MLRO. The conclusion of this study is expected to benefit the Anti-Money Laundering departments in financial institutions, software developers, educators or trainers, and management teams in the effort in fighting money laundering.
The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies Noor Emilina Mohd Nasir; Siti Nurhazwani Kamarudin; Norfadzilah Rashid; Najihah Marha Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7s1.877

Abstract

This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to examine the differences among variables. This paper contributes to the analysis of whether there is a significant difference between corporate tax planning and the impact of tax and accounting reform in the Malaysian environment over the past 20 years. The results show that there is a significant difference between the effective tax rate and the statutory tax rate. This observation suggests that the tax planning strategies adopted by firms have the potential to reduce the amount of tax payable. Further research is needed to identify the factors that have an impact on the remarkable discrepancy between the two variables. The results of this study suggest that firms are using efficient tax planning techniques resulting in significant tax savings.
Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession Shazalina Mohamed Shuhidan; Yunita Awang; Azuraidah Taib; Norfadzilah Rashid; Mohd Sidki Hasan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7s1.878

Abstract

As the digital world evolves, accounting professionals must embrace the digital shift to remain relevant. Future accountants must be equipped with the most up-to-date technological knowledge. Thus, this study investigates the link between optimism, innovativeness, discomfort, and insecurity about technology with technology readiness for the digitalization of the accounting profession among future accountants. This study employs a non-probability purposive sampling approach with future accountants as the research unit. Online surveys are used to gather data for this study, delivered to interns from the top six public universities in Malaysia for accounting and finance. The findings of this study show a moderate technology readiness level among the respondents. Despite respondents being optimistic about technology, they indicate feelings of discomfort towards technology. As a result, adequate focus must be given to establishing accounting expert qualifications alongside professional degrees. Their tertiary education should include more exposure to and practice technology readiness.
Fulfilling the Demands of Digitalization in the Accounting Profession: A Technological Knowledge Assessment for Future Accountants Yunita Awang; Azuraidah Taib; Shazalina Mohamed Shuhidan; Norfadzilah Rashid; Mohd Sidki Hasan
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. S1 (2023): Special Issue
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7S1.879

Abstract

As the digital world continues to grow, both finance and accounting practitioners, as well as future accountants, must embrace the digital transition in order to remain relevant. Thus, this study attempts to assess the technological knowledge for future accountants and evaluate its relationship with the digitalization of the accounting profession. Employing a non-probability purposive sampling approach, online questionnaires were distributed to accounting interns from the top six public universities for accounting and finance in Malaysia. This study found a moderate level of knowledge about technology among the respondents. Meanwhile, there is a significant and weak positive relationship between knowledge about technology and the digitalization of the accounting profession. Future research could be extended to accounting students at all universities and use alternative research methodologies, such as in-depth interviews, to improve the assessment of future accountants’ technological knowledge.

Page 18 of 22 | Total Record : 215

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