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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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Carbon Emission Disclosure: Evidence from Manufacturing Company Kelvin Yauri; Luky Patricia Widianingsih
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.v7i2.985

Abstract

This study aims to examine variables that affect carbon emissions disclosure. The variables tested in this study include media exposure, environmental performance, leverage, and firm size. Carbon emission disclosure is measured using a checklist based on the information request sheet provided by the Carbon Disclosure Project (CDP). The research sample was 34 manufacturing companies listed on the IDX selected from 2016-2020. Data analysis used pooled least squares. The result of this study indicates that the variables of media exposure, environmental performance, and company size have a significant positive effect on carbon emissions disclosure. Meanwhile, leverage has a significant negative impact on carbon emissions disclosure. This study implies that manufacturing companies need to change the perception that disclosing carbon emissions will only increase costs because disclosing carbon emissions also benefits companies and other stakeholders. The value of the study confirms the “inside and outside” drivers that can contribute to changes and improvements in carbon emission disclosure performance.
Implementation of Corporate Governance on Environmental Performance and Bank Risk in Indonesia Ni Luh Putu Sri Purnama Pradnyani; I Wayan Suartana; Maria Mediatrix Ratna Sari; I Gusti Ayu Nyoman Budiasih
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.v7i2.986

Abstract

This study aims to examine the effect of corporate governance on environmental performance and the effect of environmental performance on bank risk in Indonesia from 2017 to 2021. Corporate Governance is measured by the board of directors and independent board, environmental performance is measured by the GRI Standard environmental category, and bank risk is measured by Non-Performing Loan (NPL). The research approach uses a quantitative approach that uses secondary data, namely annual financial reports, annual reports, and published bank sustainability performance. The total research population consists of 43 banks listed on the Indonesia Stock Exchange with a saturated sampling technique. The analytical tool used is path analysis. The results showed that corporate governance has a positive effect on bank environmental performance and environmental performance has a negative effect on bank risk. This study provides theoretical implications, namely deepening understanding of the relationship between CG practices and bank commitment to environmental sustainability, analyzing the relationship between environmental responsibility commitment and bank risk from the perspective of stakeholder theory. The practical implication is that companies must have programs and strategies to improve the bank’s environmental performance and banks need to include environmental risk in loan assessment. This study has an originality value of CG implications on environmental performance and bank risk in the observation period of the COVID period and the issuance of 51/POJK.03/2017.
Concept and Implementation Social Return on Investment (SROI): Case Study on MSME Culinary Redesign Program Erwin Saraswati; Erlina Diamastuti; Arum Prastiwi; Ayu Aryista Dewi
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.v8i1.989

Abstract

This research aims to review the Social Return on Investment (SROI) concept and analyze Corporate Social Responsibility (CSR) activities conducted by a State-Owned Enterprises (SOEs), namely PT Semen Indonesia. This research uses the survey method which employs a questionnaire, along with a literature review, focus group discussions, and interviews. This study analyzes the impact from the point of view of the stakeholders (the community and other affected parties). The result of the SROI calculation shows that the CSR program conducted by PT Semen Indonesia has resulted in a positive, significant, and substantial impact on the stakeholders. SROI ratio for CSR program is calculated at 3,46. It means that for every 1 rupiah spent, the social return on investment gained 3,46 rupiah. The CSR Program increased sales, reduced gasoline costs (economics), reduced carbon emissions (environment), and increased SME owners as well as consumers happiness (social). The stakeholders are aware of the benefits of social investment, which supports the theory of change. The limitation of this research is the complexity of calculating SROI, especially monetizing the social benefits and the social costs, which relies upon several assumptions.
Green HRM and Employee Commitment: The Role of Training, Rewards, and Culture I Gusti Putu Diva Awatara; Linda Nur Susila; Endang Saryanti
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.v8i1.992

Abstract

This study aims to analyze the influence of green training, green rewards, and green organizational culture on employee commitment to the environment. It specifically examines the moderating role of green organizational culture and green rewards in this relationship. The research was conducted on employees working in environmentally friendly companies in Surakarta. The population of this study consists of company employees, with a sample of 100 respondents selected through purposive sampling. The sampling criteria targeted employees from companies implementing eco-friendly principles. Data was collected using questionnaires and observations. The analysis was conducted using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with bootstrapping for parameter estimation. The results reveal that green training, green rewards, and green organizational culture have a significant direct effect on employee commitment to the environment. Additionally, green rewards fully mediate the relationship between green training and employee environmental commitment. Similarly, green organizational culture serves as a full mediator between green training and employee environmental commitment. This study highlights the critical role of green human resource practices in fostering employee commitment to environmental sustainability, providing valuable insights for organizations aiming to enhance their environmental performance.
The Effect of Technology Acceptance, Electronic Words of Mouth, and Trust on Airlines Ticket Purchase Decision Reni Dian Octaviani; Aisyah Rahmawati; Undang Juju; Edi Abdurachman; Ika Utami Yulihapsari
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.v8i2.993

Abstract

This study aims to investigate the impact of technology acceptance (UTAUT) variables, Electronic Word of Mouth (EWOM), and trust on online airline ticket purchasing decisions in Indonesia. A purposive sampling technique was employed to collect data from 253 respondents through an online survey. The study utilized structural equation modeling to analyze the data. The findings reveal that performance expectancy, effort expectancy, facilitating conditions, and EWOM significantly influence online purchase decisions, while social influence has no significant impact. Trust emerges as a critical mediator in the relationship between these variables and purchasing decisions. This study contributes to the understanding of online consumer behavior and provides valuable insights for airline companies and online travel agencies to enhance their strategies. By extending the UTAUT model with EWOM and trust, this research offers a deeper understanding of online airline ticket purchasing behavior in the Indonesian context.
The Benefits of Adopting Sustainable Electronic Health Records (EHR) for Healthcare Providers: A Systematic Literature Review Ahmad Said; Yulita Hanum P Iskandar
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.v8i1.996

Abstract

Electronic health records (EHRs) are being quickly used by healthcare global organizations. One of the primary goals of EHR implementation is to improve healthcare efficiency and workflow. Nonetheless, the effect of EHRs on healthcare efficiency and workflow is currently under investigation. Thus, the objective of this systematic literature review is to explore the impact of EHRs on healthcare efficiency and workflow improvement. A comprehensive search of four internet databases yielded 35 relevant articles published between 2017 and 2022. In terms of inclusion, 94 articles were initially identified from Scopus and Web of Science (WoS), and ultimately, only 38 articles were selected for this study based on abstract comparison. Then, in terms of exclusion, a further selection was made using the comparison of the introduction sections of each article, resulting in 35 articles being used in this research. The research was reviewed using a qualitative synthesis method, which enabled the identification of common themes and patterns. This systematic literature review adhered to the guidelines provided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The number of participants in the articles based on geography is from 13 countries, with the highest total in the US, amounting to 19 articles, and the lowest at 1 article distributed across 7 countries. EHRs can improve healthcare workflow and efficiency in several ways, according to the findings of this study.
How to Develop Leadership in The Context of Manufacturing? Marina Kravtsuk
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.v8i2.1003

Abstract

The study aims to replicate an earlier study and answer a research question: how to develop leadership in the real-life context of a Russian manufacturing organization. A 16-calendar week quasi-experiment with pre-and post-test design in a real-life context of a Russian manufacturing organization, involving three levels of managers, using MLQ with specified effectiveness criteria was conducted. The author acted as an immersed researcher. The results indicate that contextualization of leadership development intervention delivered a statistically significant shift in managers' leadership styles and effectiveness with small to large effect sizes with a perspective of ensuring the sustainability of results. External validity of the study is ensured by replication of an earlier conducted study, method of “how to develop leadership in the real-life context” was explained, which can be replicated. Previously no similar studies were conducted in the hardware manufacturing industry of Russia, with the reported contextualization and explanation of “how to…”. Other studies of the same design and similar contexts are needed, transformational, environmental and social criteria could be added to the evaluation of effectiveness.
Environmental and Firm Performance: Evidence from Indonesia Makhdalena Makhdalena; Desi Zulvina
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.v8i2.1004

Abstract

This study aims to investigate the impact of environmental performance on firm performance in the companies listed on the Indonesia Stock Exchange from 2015 to 2022. Information about a company's environmental responsibility, including resource use, emissions, and innovation, is known as environmental performance. The environmental score from ESG measures environmental performance, and Tobin's Q measures firm performance. The descriptive statistics show that there is an increase in the company's environmental performance every year from 2015 to 2022. The research discovered a positive impact between environmental performance and corporate performance. Research demonstrates firms can improve their financial performance by adopting environmental performance strategies. It underscores the significance of sustainable development for businesses, suggesting that efficient environmental practices enhance financial performance while fostering corporate sustainability. The paper suggests that implementing environmental performance can directly enhance firm performance, leading to improvements in both the environmental and financial aspects of a company. The result offers valuable insights for policymakers and practitioners to improve firm environmental action in order to enhance firm performance, therefore improving transparency between companies and stakeholders.
The Role of Carbon Pricing Policy on ESG Performance in Asia Countries Inten Meutia; Zulnaidi Yaacob; Hasni Yusrianti; Shelly F Kartasari
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.v8i2.1005

Abstract

This study analyses the relationship between countries’ regulatory context and Environment, Social, and Governance (ESG Performance). Little attention has been paid to how carbon pricing policy influences companies’ ESG performance. This study uses data from 2,600 companies from 11 countries in Asia, both with and without carbon policies, to test whether there is a difference in ESG scores between the two groups of countries. This study found that the ESG score in countries with carbon pricing policies is lower than the ESG in countries without carbon pricing policies. This difference proved to be significant. In the context of this research, Environment Modernization Theory has not been proven to be able to encourage corporate reporting activities and improve corporate environmental, social, and government (ESG) performance. The implications of this study highlight the need for a critical reassessment of carbon pricing policies, further research into their effectiveness, and a focus on regional differences to enhance ESG performance in Asia. This is the first research considering carbon pricing policy regulation in the study of ESG, especially in Asia.
Assessing the Willingness of Indonesian and Malaysian University Students to Receive the Covid-19 Vaccine: Implications for Public Health Sustainability Hendra Lukito; Harif Amali Rivai; Nor Azilah Husin; Norfadzilah Abdul Razak
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.v8i2.1009

Abstract

This study investigates the factors influencing university students' willingness to receive Covid-19 vaccinations in Indonesia and Malaysia, with a focus on sustainability. Vaccination is essential for pandemic management and contributes to social and economic sustainability by reducing healthcare burdens and enhancing public health as human capital. However, vaccine hesitancy among young adults remains a concern. This study analyzes four key determinants—trust, attitudes, religiosity, and social media influence—using survey data and Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The findings reveal differences between the two countries: religiosity and social media were not significant for Indonesian students, while social media and trust were insignificant for Malaysian students. These results emphasize the need for culturally tailored vaccination strategies. The study also underscores the role of educational institutions in promoting sustainability through effective vaccination communication. Mass vaccination supports public health, mitigates pandemic-related economic impacts, and fosters a healthier student population, contributing to long-term social and economic resilience. Educational institutions are encouraged to integrate vaccination efforts into their accountability and sustainability reporting frameworks, demonstrating their commitment to social responsibility and sustainable development. This research offers valuable insights for designing targeted, context-specific interventions to enhance vaccination uptake among university students in Southeast Asia.

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