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Ardi Gunardi
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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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A Comprehensive Analysis of the Drivers Behind the Effective Tax Rate of Financial Times Stock Exchange (FTSE) in Malaysia Suzalee Saidin; Nadiah Abd Hamid; Saifulrizan Norizan; Aida Hazlin Ismail
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.v7S1.880

Abstract

This study examines corporate effective tax rates (ETR) of Malaysian multinational corporations (MNC) listed in the Financial Times Stock Exchange (FTSE) Bursa Malaysia Kuala Lumpur Composite Index (KLCI) and FTSE Bursa Malaysia Mid 70 Index. The main objective of this study is to examine the relationship between the ETR of MNCs with subsidiaries in tax haven countries, and selected corporate characteristics such as firm size, leverage, capital intensity, return on assets, inventory intensity, profit margin, and foreign directors. Using a multiple linear regression approach on a balanced panel sample of 68 companies (321 firm-years) spanning 2017 to 2021, the study provides evidence for the variability of corporate ETRs in which the average corporate ETRs falls below the STR for the financial year 2021 of 24%. The statistical results also reveal that lower ETRs are associated with highly leveraged companies, and greater investments in fixed assets. Further, a negative coefficient for return on assets and profit margin suggests that companies have benefited from tax incentives provided by the government. Hence, this study contributes to tax literature and policymakers on factors that influence the corporate ETR, especially MNC with subsidiaries in tax haven countries. Tax authorities should implement tight monitoring to avoid these MNCs extensively engaging in tax planning which will result in revenue loss to the Malaysian income tax collection.
Smallholder Farmers’ Readiness for Contributing to Crop Microtakaful Scheme Fauzilah Salleh; Nor Mazlina Abu Bakar; Nur Salina Ismail; Norfadzilah Rashid; Wan Jemizan Wan Deraman
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.v7S1.881

Abstract

The study intends to identify smallholder farmers’ readiness to participate in Crop Microtakaful Scheme. This protection is significant for smallholder farmers to provide sustainable economic growth and food security. To understand the necessity of having the scheme, a few key areas must be observed. An overview of the smallholder farmers in Malaysia is presented, focusing on their demographics, readiness to participate in the scheme, and affordable contributions. In addition, risks and perils in agriculture, including natural disasters, pests, and crop diseases, are also outlined. The role of agriculture insurance/takaful is also discussed, highlighting its many benefits to smallholder farmers. For this study, a survey is carried out among 275 smallholder farmers to gain information on their demographic profiles, farming activities, and willingness to contribute to the Crop Microtakaful Scheme. The information is vital in developing a suitable and well-accepted Crop Microtakaful Scheme, specifically among the smallholder farmers in Malaysia. Findings show that a large percentage of the smallholder farmers were ready to participate in a takaful scheme to protect their crop losses. Contributions vary greatly, with 54.2% of respondents willing to contribute an amount ranging from RM50.00 to RM149.00, while 33.9% of respondents are only willing to contribute an amount of less than RM50.00. The Crop Microtakaful Scheme can reduce the community’s dependence on the government with stakeholders’ involvement in contributing a certain sum as part of their corporate social responsibility initiative.
Fruit Microtakaful Scheme Working Framework in Malaysia Fauzilah Salleh; Nor Mazlina Abu Bakar; Nur Salina Ismail; Norfadzilah Rashid; Wan Jemizan Wan Deraman
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.v7S1.882

Abstract

Microtakaful is an emerging concept in the insurance industry that aims to provide low-cost, accessible, and Sharia-compliant insurance products to the underserved populations. In Malaysia, the Fruit Microtakaful Scheme has been introduced to address to the needs of low-income households, particularly those in rural areas. There is no gainsaying that microtakaful plays a pivotal role in protecting the lives of low-income farmers as it helps reduce potential risks, they are exposed to curb unforeseen calamities, but there is still low coverage for low-income farmers. Consequently, providing microtakaful for low-income farmers is highly necessary. This article presents a working framework of the Fruit Microtakaful Scheme in Malaysia, including its operational model, distribution channels, marketing strategy, and risk management approach. This study explored the Fruit Microtakaful Scheme framework for Malaysia’s smallholder farmers. A focus group discussion that involved ten participants from various agencies related to the Takaful industry was conducted to determine the underlying basis of the FMTS framework, with the Central Bank of Malaysia as the regulator. The discussion revealed the need for protection against floods, droughts, pests, diseases, season contributions, and the implementation of FMTS. The fruit microtakaful framework for smallholder farmers in Malaysia was presented in this study.
Do Smallholder Farmers Need Paddy Microtakaful Scheme? Fauzilah Salleh; Nor Mazlina Abu Bakar; Nur Salina Ismail; Norfadzilah Rashid; Wan Jemizan Wan Deraman
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.v7S1.884

Abstract

Smallholder farmers play a crucial role in the agricultural sector of developing nations, but they are exposed to a number of risks that could result in sizable financial losses. As an alternative risk-sharing mechanism that can assist smallholder farmers in effectively managing their risks, microtakaful has been introduced. The article intends to propose the Paddy Microtakaful Scheme (PMTS) exclusively for smallholding farmers in Malaysia. This protection is significant for smallholder farmers to provide sustainable economic growth and food security. A few key areas must be observed to understand the necessity of having the scheme. An overview of Malaysia’s agriculture sector is presented focusing on land use, employment, and production of food crops among the smallholder farmers. Risks and perils in agriculture, including natural disasters, pests, and crop diseases, are also outlined. The role of PMTS is also discussed, highlighting its many benefits to smallholder farmers. A survey was carried out among 275 smallholder farmers to gain information on their demographic profiles, farming activities as well as their willingness to contribute to the PMTS. The information is vital in developing a suitable and well-accepted PMTS, specifically among smallholder farmers in Malaysia. The PMTS framework presented in this report is based on a hypothetical product that contains four main attributes: 1) types of crops to be insured, 2) type of coverage, 3) contribution or the price, and 4) sum assured/benefit. The scheme includes coverage for natural disasters, pests, and crop diseases with the ultimate objective to reduce the vulnerability of the global food system. Further research will consist of the execution of a pilot program formulated to evaluate the effectiveness of PMTS. With the government’s three-way coordination and active roles, the smallholder farmers and Takaful company will become the essential constituents in realizing the PMTS.
Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia Alaa Akram Sulaiman; Norfadzilah Rashid; Nadiah Abd Hamid
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.v7S1.885

Abstract

The global financial crises, including the one experienced in Malaysia, have raised concerns about the reliability of accounting reports prepared by Malaysian listed companies. In response, regulatory and professional institutions have advocated for reforms aimed at promoting transparency in accounting reports. To this end, this study provides empirical evidence on the direct impact of audit quality and financial performance on corporate tax avoidance among companies listed on Bursa Malaysia. The panel data approach was used to collect data from 276 listed companies on Bursa Malaysia, with 1,656 observations covering a six-year period from 2013 to 2018. Multiple regression analysis was used to examine the relationship between audit quality, financial performance, and tax avoidance. The findings of this study indicate that audit quality and financial performance have a significant negative association with tax avoidance among Malaysian listed companies. These results suggest that firms with high audit quality and strong financial performance are less likely to engage in tax avoidance practices. The study has implications for policymakers and regulators, as it highlights the need for continued efforts to improve audit quality and financial reporting practices. Additionally, the findings suggest that measures aimed at improving financial performance among Malaysian listed companies may help reduce the prevalence of tax avoidance practices. Therefore, this study contributes to the ongoing debate on the effectiveness of regulatory and professional reforms aimed at promoting transparency and accountability in the financial reporting practices of Malaysian listed companies.
Financial Determinants of Corporate Tax Planning among Malaysian Listed Companies in Trading and Services Zafierah Zainazor; Noor Emilina Mohd Nasir; Norfadzilah Rashid; Yunita Awang
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.v7S1.886

Abstract

Corporate Tax Planning was identified as one of the activity routes to creative accounting strategies in the prior literature review as well as a mechanism used by the companies to reduce tax liabilities. The purpose of this study is to investigate the relationship between capital intensity, leverage, audit quality, and financial distress as the financial determinants of corporate tax planning, proxied by effective tax rates. The study used the financial data retrieved from Thomson Data stream which consists of 43 Malaysian Listed Companies in trading and services for six years period from 2016 to 2021. The final sample of 258 firm- year observations was analyzed using fixed effect model regression. This study reveals that capital intensity, leverage, and audit quality have a significant relationship with the effective tax rate. Thus, it can be concluded that financial variables and external monitoring are able to influence the level of corporate tax planning.
The Effect of Corporate Performance and Corporate Governance on Manufacturing Company Carbon Emission Disclosure Ryan Bagas Wikantyoso; Robiyanto Robiyanto; Budi Frensidy
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.v8i1.888

Abstract

The aim of this study is to examine the effect of company performance and corporate governance on the disclosure of carbon emissions of manufacturing companies. This study uses secondary data in the form of financial reports and sustainability reports from manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015 -2022. The data collection technique used a purposive sampling method with a sample of 93 companies. Data analyzed by using panel regression method. The results of this study show that company performance variables have a significant positive effect on disclosure of carbon emissions, but corporate governance variables do not have a significant negative effect on carbon emissions. The study suggests corporate governance will reduce the company's carbon emission levels. Hence, it is very important to enhance the company’s corporate governance practices beyond the mandatory matters. This study is one among few studies which have been conducted in Indonesia to examine company performance and corporate governance regarding carbon emissions in the manufacturing industry in Indonesia. This study focuses on examining the manufacturing industry in Indonesia and this research has different results and points of view from previous researches.
Green Banking Universe and Sustainability Banking Industry in Indonesia: The Influence of Information Technology Governance Johanna Kezia Putri; Rachel Noverietha Putri; Rossalina Christanti; Albertus Henri Listyanto Nugroho
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.v8i1.892

Abstract

This study aims to explores the role of green accounting, green innovation, and green technology and the process of accelerating information technology governance in achieving corporate sustainability. As one of the vital sectors, banking has a large share of Indonesia's economy. The empirical gap regarding green accounting practices in Indonesia, especially in the banking sector, will contribute to this research. The processing method used is a regression of top panel data of banking companies listed on the Indonesia Stock Exchange from 2015-2021. The results shows that green technology has a positive effect on banking sustainability in Indonesia. Furthermore, green accounting does not influence the level of banking sustainability, and green innovation negatively influences the level of banking sustainability in Indonesia. The results of this research data analysis are significant findings, considering that the concept and practice of green accounting are increasingly discussed today. This finding can help regulator to more detailed policy derivatives and targeted practice directions in green and sustainability banking are needed. This research provides a new insight about information technology governance to improving implementation green banking to pursue future sustainability banking.
The Role of Social Capital and Local Wisdom Towards the Development of The Blue Economy Bambang Haryadi; Driana Leniwati; Darti Djuharni; Sonhaji Sonhaji; Merie Satya Angraini
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.v8i1.893

Abstract

This study aims to examine empirical evidence that social capital and local wisdom have influences on the development of the blue economy. The research approach uses mixed methods, namely quantitative and qualitative methods. To examine the effect, researchers used regression tests. Furthermore, to strengthen the results of quantitative tests, researchers deepen them using descriptive-qualitative methods. The results show: 1) social capital has influences on the development of the blue economy. Social capital could generate economic resources; 2) Local wisdom influences the development of the blue economy. Local wisdom refers to controlling the behavior of people in coastal areas so that natural resources can be used wisely. The uniqueness of this study is that this research uses a mixed method and is based on the local values of the Madurese. The results of this research can be a foundation for local governments to further develop and optimize blue economy resources for community welfare. The limitations of the research are in its scope which is only limited to Madura Island so that the implications can only be used as a benchmark in the region.
The Effect of Board Characteristics on Environmental, Social, and Governance (ESG) Disclosure Nadia Triwahyuni; Aria Farah Mita
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.v8i2.895

Abstract

This study investigates the effect of supervisory board characteristics on Environmental, Social, and Governance (ESG) disclosure in ASEAN-5 countries from 2014-2018. It explores one-tier and two-tier governance systems, where non-executive directors and commissioners perform oversight functions. The analysis focuses on board diversity, comprising female, independent, community influential, foreign, and interlock members. This study used a purposive sampling technique in sampling and obtained a sample of 115 companies with a total of 575 observational data. The findings reveal that female, community influential, and interlock board members positively influence ESG disclosure, supporting their critical role in advancing sustainability practices. Conversely, independent and foreign board members do not significantly affect ESG disclosure, highlighting potential misalignments between regulatory frameworks and practical governance outcomes in the ASEAN-5 context. The study provides insights into how diverse board characteristics contribute to ESG transparency, grounded in agency, feminism, and institutional theories. It underscores the importance of fostering board diversity and tailoring governance practices to local corporate and regulatory environments. However, limitations related to country-specific characteristics and inconsistent ESG reporting suggest avenues for future research. This study contributes to sustainability accounting literature by linking board diversity to ESG disclosure and offering recommendations for corporate governance reforms in emerging markets.

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