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Ardi Gunardi
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ardigunardi@unpas.id
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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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Environmental Capabilities and Environmental Innovations of Manufacturing Firms in Malaysia Tze San Ong; Ah Suat Lee; Boon Heng Teh; Hussain Bakhsh Magsi; Sin Huei Ng
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.v4i1.248

Abstract

The popularity of achieving environmental sustainability among businesses is not exceptional in the green business literature. However, despite its popularity, businesses are still practically clueless about its benefits. This study employs the dynamic capabilities theory to investigate the relationship between environmental capabilities (i.e., environmental strategic focus, shared vision, management support, collaboration, and technological capabilities) and environmental innovation. To test the hypotheses, data from a sample of 124 firms were collected from managers of environmental management system 14001-certified Malaysian manufacturing firms. The collected data were analyzed using structural equation modeling with partial least squares version 3.0. The results indicated that environmental technological capabilities and environmental collaboration both have a positive impact in directly enhancing the firms' environmental innovations. The findings of this study indicate the possibility that manufacturers can remain competitive by integrating environmental considerations at the strategic level; collaborating with suppliers, customers, and the local community for environmental solutions; and investing in environmental technological capabilities.
Sustainability Reporting and Tax Aggressiveness: Evidence from a Public Company in Indonesia Supriyati Supriyati; Dwi Dita Anggraini
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.249

Abstract

This study aims to describe tax avoidance or tax aggressiveness committed by a public company in Indonesia. To maintain company sustainability, taxation strategy must always be supported by a non-financial system. In Indonesia, sustainability report disclosure is voluntary, but the Indonesian government handles the issue by requiring the inclusion of social and environmental activities in the report as taxable operational costs. The research sample of this study comprises public companies listed on the Indonesia Stock Exchange, which have submitted sustainability reports separately. A total of 68 companies were involved, from which 132 datasets were obtained for further analysis via regression test. This research introduces a new way to measure tax aggressiveness (fiscal effective tax rate) to supplement the results generated by the existing measure (GAAP effective tax rate). The development of research shows that sustainability reporting has a significant effect on tax aggressiveness committed by public companies in Indonesia.
Impact of CSR on Firm Value: The Moderating Role of Corporate Governance Affaf Asghar Butt; Aamer Shahzad; Jamshaid Ahmad
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.257

Abstract

This study aims to investigate whether the corporate governance (CG) moderates the link between corporate social responsibility (CSR) and firm value (FV). For this purpose, anatomization was conducted by extracting data from the published annual reports of non-financial firms listed on the Pakistan Stock Exchange. Correlation, regression, and moderation analyses were conducted to obtain the statistical outcomes. The results showed a significant direct relationship between CSR and firm performance. Additionally, it was found that the interactivity between CSR and FV weakened when CG was included as a moderator. The results of this study could be used by stakeholders to make economically sound decisions since it provides complete guidance regarding how to engage in productive CSR activities. Moreover, this study contributes to future research by examining the association between CSR and FV using CG as a moderator, in a market where, as in other developing markets, this relationship has not been the focus of research. Apart from its theoretical contributions, this study explores the role of CG as moderator, in line with research conducted in under-developed markets, which may be considered a significant contribution.
Future Prospects in Balanced Scorecard Research: Sustainability Perspective Mehtap Aldogan Eklund
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.263

Abstract

This paper reviews the state of the research on a balanced scorecard (BSC) and sustainability balanced scorecard (SBSC) from 1990 to 2020. It aims to address the research question, "What are the future prospects in the BSC research from the perspective of sustainability?” using an integrative literature review method with bibliometric analysis. This study also reports the evolution and synthesis of published materials, citation analysis, themes, theories, and the literature gap and future research agenda, including the post coronavirus disease 2019 (COVID-19) sustainability crisis. The findings of this study, which aim to advance the knowledge in the field, include the developed future research framework matrix and the proposed research questions regarding the research gap in the multi-dimensional, multi-disciplinary, and multi-cultural empirical research. This study is considered unique owing to its comprehensive, holistic, and up-to-date structure. Furthermore, such a research design facilitates interdisciplinary, theory-driven research with the review in multiple disciplines, which is new to the accounting literature. One limitation of this study is that it is a conceptual study; however, it can pave the way for future empirical and mixed-method studies in this field.
Examination of Sustainability Strategies of Enterprises that Operate in the Sports Industry Arif Yüce; Sevda Gökce Yüce; Hakan Katırcı
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.v4i1.265

Abstract

The concept of sustainable production/consumption is one of the key points that need to be addressed in terms of measures and alternatives. As one of the most important industries today, the sports industry appeals to a wide range of consumers through various goods and services offered to consumers. The present view is that it is important to look out for sustainable production/consumption and to implement sustainability strategies both in terms of enterprises and of products and services offered to consumers. In this context, the main purpose of this study is to describe and examine the sustainability strategies of enterprises that produce goods and services in the sports sector. Within the scope of this inquiry, this study utilized the qualitative research technique of semi-structured interviewing. The interviews with senior managers in the sports sector were conducted in the Turkish city of EskiÅŸehir. The results showed that the awareness levels of the companies regarding sustainability are lacking and that the corresponding strategies implemented were also insufficient.
Impact of Manager's Social Commitment on Organization's Social Performance Influenced by Socially Sustainable Supply Chain Practices and Sustainability Culture Asher Ramish; Haris Aslam; Sabtain Liaquat
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.278

Abstract

The social dimension of sustainability in supply chain management is significant but less prominent. This study investigates the role of a manager's social commitment in achieving an organization's social performance. A model with four constructs was developed to study the impact of the manager's social commitment on social outcomes. Research was carried out on Pakistani firms through a survey-based questionnaire. From a total of 360 respondents (managers of Pakistani organizations) identified initially, 158 sent their responses after repeated follow-ups. Structural Equation Modeling was used for data analysis. The results show that socially committed managers play a significant role in achieving organization's social performance. Furthermore, implementing social sustainable supply chain practices mediates the relationship between manager's social commitment and organization's social performance. This study shows that an organization's culture promotes the implementation of social practices and helps managers adopt social responsive activities and achieve social outcomes. Additionally, this study along with theoretical support to understand the manager's role in changing the business environment to resolve emerging social issues and improve the firm's reputation, also provides empirical evidence from a developing country's perspective, supported by the significant results.
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
The Moderating Role of Employment in an Environmental Kuznets Curve Framework Revisited in G7 Countries Bright Akwasi Gyamfi; Murad A. Bein; Ilhan Ozturk; Festus Victor Bekun
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.283

Abstract

Anthropogenic activities have resulted in environmental concerns due to the global consciousness for mitigating climate change issues. This awareness is emphasized in the sustainable development goals contained in the seventh and 13th targets. The study investigates the nexus between energy and growth while considering the moderating role of employment and its interaction with energy consumption in G7 countries for the period of 1980-2018. To achieve this objective, a carbon-income function is fitted to ameliorate the problems related to omitted variable bias. Empirical results indicate that all outlined variables are cointegrated over the investigated period, as reported by the Kao cointegration test. The study further validates the environmental Kuznets curve (EKC) hypothesis in the short-run. With emphasis on economic growth relative to environmental quality while in the long run, there is no statistical evidence in support of the EKC phenomenon. Furthermore, a 1% increase in energy consumption increases pollutant emission in the long run by 3.80%. Similarly, a positive elastic relationship is observed between trade and environmental degradation. This outcome is demonstrated in the causality results, which reveal a one-way causality running from trade to pollutant emission. These findings provide insights that can help policy formulations, including decoupling economic growth from pollutant emission and the need to adopt cleaner and eco-friendly technologies.
Causal Relationships Among Tourism, International Trade, Pollution, and Economic Growth: Evidence from Central Asian Countries Muhammad Azam; Bilal Ahmad; Ilhan Ozturk
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.284

Abstract

This study investigates the cointegration and causality among environmental quality (CO2 emissions), international trade, economic growth, and tourism of five Central Asian Republic States (CARS-5), namely Azerbaijan, Tajikistan, Kazakhstan, the Kyrgyz Republic, and Uzbekistan, for 1992–2018. To this end, we employed the Johansen cointegration approach, modified Wald tests, and the Toda & Yamamoto (1995) approach. The empirical results showed that the variables were cointegrated in the long run, and the Granger causality test results revealed the existence of causality in the series. Furthermore, the empirical results validated both the export-led and the tourism-led growth hypotheses for Tajikistan and Kazakhstan. These findings suggest that the CARS-5 should develop appropriate and prudent public policies to stimulate sustainable economic development.
Sustainable Development Goals and Islamic Finance: An Integrated Approach for Islamic Financial Institutions Siti Nurain Muhmad; Rusnah Muhamad; Farizah Sulong
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.286

Abstract

The challenges posed by environmental degradation and abandoning of social rights to secure business interests have highlighted the importance of focusing on sustainable development within the global financial system, especially among citizens and policymakers. The timely declaration of the Sustainable Development Goals (SDGs) by the United Nations is appropriate in addressing environmental degradation. In fact, the SDGs have become part of the fundamental agenda and essential requirements of every business, including Islamic financial institutions. In particular, the concept of sustainable development is parallel with Islamic teachings, which promote welfare, security, and rights for the sake of the current and future generations. Furthermore, Islamic finance and the SDGs are closely associated, as the former is capable of serving a meaningful function in sustainable development to achieve the goals of implementing fair and equitable tools, promoting resource mobilization, and enabling social benefit tools. Therefore, this study highlights an important case for Islamic financial institutions by expounding on the best indicators for sustainable Islamic finance.

Page 7 of 22 | Total Record : 215

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