cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ardi Gunardi
Contact Email
ardigunardi@unpas.id
Phone
+6281224224081
Journal Mail Official
ijsam.editor@gmail.com
Editorial Address
Universitas Pasundan, Jl. Tamansari No. 4-8 Bandung, 40116, Indonesia
Location
Kota bandung,
Jawa barat
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
 2   3   4   5   6 
Research on Social and Environmental Accounting: Current Trends and Future Approaches Bipasha Saha; Anup Kumar Saha; Mahnoor Khan
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.81

Abstract

Climate change has attracted public awareness in recent years, which, in turn, has created potential opportunities and concerns for business. This paper examines the manner in which empirical studies on social and environmental accounting (SEA) disclosures have contributed to the existing knowledge. It combines theoretical and practical approaches to SEA to provide researchers with creative and holistic access to the knowledge. The study finds the literature on SEA to be far-reaching, flourishing, and employing exciting and diverse statistical methodologies to measure relevant disclosures. It goes on to analyze the theories, motivations, prior literature, and methodologies employed in international SEA literature. The present study contributes to the crafting of a systematic overview of the literature on SEA and opens up potential avenues for research in this discipline by combining current trends in theoretical and practical approaches to SEA research.
A Comparative Study on Financial Performance of the Participants in Indonesia Sustainability Reporting Awards Hatane Semuel; Saarce Elsye Hatane; Cyndy Fransisca; Josua Tarigan; Jean-Marc Dautrey
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.84

Abstract

The main objective of this research is to analyze the financial performance of companies that have participated in Indonesia Sustainability Reporting Awards (ISRA) competitions in 2009–2017, both regularly and temporarily. This study also analyzes the differences in financial performance in terms of industrial sector factors and the number of workers. This research applies secondary data, which is carried out with independent t–test and multivariate test. Companies that consistently participate in ISRA competitions have a smaller level of leverage, and more exceptional ability to generate operating cash. Companies with fewer than two thousand employees are more productive than companies with ten thousand employees. However, when the number of employees is more than ten thousand people, productivity managing assets is even better. It seems that investors appreciate small companies more. Compared to companies in the banking sector, companies in the manufacturing and non–manufacturing industries have more substantial debts, more productive assets, and higher stock market values. It seems that investors appreciate this ISRA competition more for non–banking companies.
Industry Characteristics and Patterns of Sustainability Reports Yavida Nurim; Eka Noor Asmara
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.87

Abstract

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.
Intention to Use Voluntary Disclosure Information on Social Media for Investment Decisions: Analysis Using Perceived Ease of Use and Perceived Usefulness Gunawan Wibisono; Soon Yong Ang
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.90

Abstract

This study analyzes investor behavior when using voluntary disclosure information posted on social media pages in their investment decision-making. To measure the relationship between belief constructs and behavioral intention, the technology acceptance model was used. To this end, two belief constructs were employed: 1) perceived ease of use and 2) perceived usefulness. These constructs were applied to the intention to use voluntary disclosure information posted on social media pages in the investment decision-making process. The study examined 150 employees as respondents, using structural equation modeling for hypothesis testing. The findings showed that investors in Indonesia viewed voluntary disclosure information posted on social media pages as affecting their intention to use such information in the process of investment decision-making. Both perceived ease of use and perceived usefulness affected the aforementioned intention. The study also found that perceived ease of use had both a direct and an indirect effect through perceived usefulness.
Integrated Reporting Practice and Disclosure in Bangladesh’s Banking Sectors Niaz Mohammad
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.91

Abstract

Integrated reporting (IR) is a new form of corporate reporting that has emerged after decades of calls by academics and practitioners for more holistic and integrated corporate reporting on the economic, environmental, and social aspects of business. The present research relied on a critical review of the literature on IR practices and sustainability reporting. Indexed journals were reviewed, and evidence was drawn upon to develop a model examining the possible determinants of IR in annual reports. To this end, reports from 20 different banks from 2012 to 2017 were considered. Analyzing the financial statements of these banks through their annual reports provided insightful disclosures concerning triple bottom lines (social, environmental, and economic); the findings of the study suggested that very few banks have taken initiatives to disclose such information in their annual reports. Using annual report content analysis, the findings showed that in 2017, companies started providing non-financial information regarding the environment, society, and governance along with financial figures. However, it is noteworthy that companies still provide this information in disconnected strands and as part of corporate governance or corporate social responsibility disclosures instead of linking such information to financial information and providing it within integrated reports.
Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study Nung Harjanto; Rahmawati Rahmawati; Hasan Fauzi; M. Agung Prabowo
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.93

Abstract

This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.
Moral Norm and Theory of Planned Behavior: The Intention to Use Eco-Friendly Reusable Bag Ayu Ekasari; Syeliya Md Zaini
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.94

Abstract

This study analyzes the influence of three variables in the theory of planned behavior (TPB) along with the moral norm variable to predict pro-environmental behavior, specifically the use of eco-friendly reusable bags. The sample population in this study was 280 people who were aware of the existence of eco-friendly reusable bags and understood its use. Data were analyzed using structural equation modeling. The results of hypothesis testing showed a positive influence of moral norm, attitude, and perceived behavioral control on the intention to use eco-friendly reusable bags. However, the influence of subjective norms on the intention to use eco-friendly reusable bags was found to be negative. This is a pioneering research in the use of the expanded TPB model with the moral norm variable to predict the use of eco-friendly reusable bags, a behavior that is rarely studied. As is well-known, the TPB has been widely used in explaining pro-environmental behavior; however, studies that include the moral norm variable are scarce. The results of the study suggest that decision-makers and retailers need to design social advertisements that can encourage consumers to use eco-friendly reusable bags that would minimize the use of plastic bags.
Sustainability Concerns and Investor Responses to Earnings Announcements Akhmad Riduwan; Andajani Andajani
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.96

Abstract

This study aims to examine the effects of corporate sustainability concerns on investor responses to earnings announcements (earnings response coefficient). The study was conducted on 110 companies that announced sustainability disclosures based on Global Reporting Initiative standards during the 2008–2017 observation period. With multiple linear regression models, the results of the study show that companies' concerns regarding economic, environmental, and social sustainability have a positive effect on investor response to earnings announcements. The results of this study imply that investors have the awareness and confidence that financial performance manifesting as an investment return is not an instant goal, but must be sustainable over the long–term. Investors are aware that investment returns, directly or indirectly, are influenced by social stability and environmental sustainability.
Does Corporate Governance Influence Voluntary Disclosure? Evidence from India Rupjyoti Saha; Kailash Chandra Kabra
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.97

Abstract

The purpose of this study is to examine the influence of different corporate governance (CG) attributes on voluntary disclosures (VD) made by 100 companies listed on the Bombay Stock Exchange (BSE) in their annual reports. To this end, the paper uses appropriate panel data regression technique, whereby the results indicate that three CG attributes—board independence, board gender diversity, and its risk management committee—have significant influence on VD. In particular, board independence is found to have weak negative influence on VD while its gender diversity and risk management committee indicate strong positive influence on VD. The other CG attributes, specifically the board size, role duality, ownership concentration, audit committee independence, and nomination and remuneration committees, do not reveal any significant influence on VD. Overall, the finding suggests that one of the conventional attributes of CG, i.e. board independence, acts with VD as an alternate control mechanism to reduce agency costs and protect investor interests. Meanwhile, VD co-exists with some of the latest CG attributes, including board gender diversity and its risk management committee, to monitor managers. The results of this paper should be relevant to regulators, practitioners, and other market participants in the Indian context, as well as other emerging markets with similar institutional settings.
Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia Pikar Setiawan; Sri Iswati
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.99

Abstract

This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.

Page 4 of 22 | Total Record : 215

 2   3   4   5   6 

Filter by Year

2017 2024


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2024): December 2024 Vol. 8 No. 1 (2024): June 2024 Vol. 7 No. 2 (2023): December 2023 Vol. 7 No. 1 (2023): June 2023 Vol. 7 No. S1 (2023): Special Issue Vol. 6 No. 2 (2022): December 2022 Vol. 6 No. 1 (2022): June 2022 Vol. 5 No. 2 (2021): December 2021 Vol. 5 No. 1 (2021): June 2021 Vol. 4 No. 2 (2020): December 2020 Vol. 4 No. 1 (2020): June 2020 Vol. 3 No. 2 (2019): December 2019 Vol. 3 No. 1 (2019): June 2019 Vol. 2 No. 2 (2018): December 2018 Vol. 2 No. 1 (2018): June 2018 Vol. 1 No. 2 (2017): December 2017 Vol. 1 No. 1 (2017): June 2017 More Issue