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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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Sustainable Human Resource Practices: The Impact of Transformational Leadership, Organizational Commitment, and Work Motivation on Job Satisfaction Hadi Rahmanda; Yasri Yasri; Rino Rino
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.v8i2.1030

Abstract

This literature study examines the influence of transformational leadership style, organizational commitment, and work motivation on job satisfaction. This research method applies to a literature study or systematic literature review (SLR) procedure. This research data was obtained through online searches and journals related to job satisfaction published in the 2020-2023 period. The number of journals analyzed was 20 journals. The results of this literature study show that the transformational leadership style can function as a mentor who can create job satisfaction in employees through work performance and act as a friend who can create job satisfaction in employees through work relationships. Job satisfaction resulting from organizational commitment is influenced by several factors such as a good and healthy organizational culture, the active involvement of employees both structurally and culturally in the organization, and various memorable and enjoyable experiences during the organization which are conditioned by a comfortable and conducive work environment. Strong motivation for work is an internal drive that can awaken all unexplored potential to be activated in hard work, innovative work and sincere work to achieve individual job satisfaction and work success for the organization.
Brand Image Determination, Price Perception, and Brand Trust in the Purchase Decision of Low Cost Carrier Airlines in Indonesia Mustika Sari; Pantri Heriyati; Muhammad Thamrin; Fitri Maisarah Zahra
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.v8i1.1052

Abstract

The main objective of this study is to examine various factors that affect the consumer decision-making process when purchasing tickets from low-cost airlines in Indonesia. This study focuses on analyzing the influence of three main factors, namely brand image, price perception, and trust, on the final purchase choice. This study uses a quantitative methodology, using primary and secondary data sources. Primary data was obtained by providing questionnaires to low-cost carrier users to get a direct perspective from customers. This study shows that trust, price perception, and brand image are important variables influencing consumers’ decisions to buy low-cost carriers in Indonesia. The study’s findings show that LCC customers’ purchasing decisions are significantly influenced by their perceptions of brand image, trust, and pricing. Customers are more inclined to select airlines they believe to be dependable and safe, therefore trust is an important consideration. Another important factor is price perception, which shows how customers react to competitive pricing that matches the value they anticipate. Airlines that successfully create a green brand image and keep prices competitive can stand out in the market as consumers’ awareness of environmental issues grows. Empirical evidence from this study suggests that incorporating sustainability into business strategies may appeal to the increasing number of environmentally conscious consumers. Finally, airlines who are effective in creating a positive brand image stand out in the competitive low-cost carrier (LCC) sector, demonstrating the importance of brand image as a decision driver.
The Nexus of ESG Score and Stock Return: Evidence from The LQ45 Index Syamsi Mustofa Singgih Prayogo; Risky Wisnoentoro
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.v8i2.1086

Abstract

The objective of this study is to examine the relationship between Environmental, Social, and Governance (ESG) aspects and the return on stock performance in Indonesia. An exhaustive examination of the data from the Indonesian stock market LQ45 Index is undertaken to determine the firms that give priority to environmental, social, and governance (ESG) policies. The study utilizes a quantitative methodology, employing cross-sectional dependency test with the sample of 45 blue chip firms. BreuschGodfrey Serial Correlation LM Test and Heteroscedasticity Test were used in the research. This study enhances the current body of literature by offering empirical proof about the influence of ESG score on stock returns, particularly within the framework of the LQ45 index. The results will underscore the importance of ESG considerations for investors and stress the possible financial advantages of integrating ESG elements into investing strategies. This study contributes to the expanding pool of information on sustainable investment and its ramifications for financial markets.
Sustainable Eco-Print Entrepreneurial Motivations, Orientations, And Strategy Adoption of Women Entrepreneurs in Bekasi City, Indonesia Lufina Mahadewi
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.v8i2.1089

Abstract

This research aims to reveal the practice of sustainable entrepreneurship in the context of motivational factors, sustainable entrepreneurial orientations, and the sustainable strategies undertaken to adopt a successful sustainable entrepreneurship carried out by women entrepreneurs in the Eco-Print business in Bekasi City, Indonesia. This research used the Interpretive case study design. It involved of conducting in-depth interviews to reveal intentional information with two Eco-Print women entrepreneurs in Bekasi City. The case studies are used to understand the motives and meaning of women entrepreneurs' actions that underlie the formation of an Eco-Print business, sustainable entrepreneurial orientations, and sustainable entrepreneurial strategies. The findings of this research signify the construction of a contingency framework of motivational factors, sustainable entrepreneurial orientations, and sustainable strategies realized by women entrepreneurs in Eco-Print through an entrepreneurial performance perspective. This research reveals the role of social identity theory in the form of community and sustainable entrepreneurial practices of women entrepreneurs in the adoption of strategies for entrepreneurial performance. This research signifies the conceptual development framework of the institutional arguments approach in the perspective of sustainable orientations of women entrepreneurs through sustainable entrepreneurship institutional activities and practices in the Eco-Print business.
What Does the Board of Directors Do About Corporate Financial Reporting Through the Internet in Indonesia? Djuminah Djuminah; Rahmawati Rahmawati; Endang Dwi Amperawati; Kiswanto Kiswanto
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.v8i2.1153

Abstract

The aim of this study is to examine the influence of the Board of Directors’ characteristics on corporate financial reporting through the Internet. The research employs multiple regression analysis to analyze the data. The findings indicate that gender, education level, educational background, and political connections significantly influence corporate financial reporting through the Internet among companies in Indonesia. However, the tenure of the Board of Directors does not have a significant impact. This study highlights the importance of the Board of Directors’ characteristics in corporate disclosure practices in Indonesia. Specifically, gender, education level, educational background, and political connections should be considered in the composition of the Board of Directors. Future research should explore this issue from a cultural perspective to gain a deeper understanding of the context surrounding the Board of Directors’ characteristics. The findings of this study contribute to minimizing agency costs, as timely disclosure of corporate financial information can reduce information asymmetry between principals and agents. This research provides valuable insights into sustainability management and accounting by emphasizing the role of corporate governance in enhancing transparency and accountability.

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