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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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Does CSR Expenditure and Sustainability Reporting Improve Firm Performance? Mandatory CSR Regimes in India Arunesh Garg; Pradeep Kumar Gupta
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.v5i1.338

Abstract

This paper aims to investigate whether firms that comply with corporate social responsibility (CSR) expenditure and undertake voluntary sustainability reporting will have lower systematic risk and higher stock returns—the proxies for measuring firm performance—in mandatory CSR regimes in India. The instrumental approach of stakeholder theory asserts that firms considering stakeholders’ interests, including societal interest, are likely to show better firm performance compared to others. Therefore, on the basis of such a theory, this study attempts to link sustainability reporting and CSR compliance with firm performance. One-way Analysis of Variance (ANOVA) and post-hoc tests were used to examine the proposed hypotheses and analyze the results for firms meeting the criteria of CSR provisions and are listed in the National Stock Exchange (NSE) of India. The period of study covers four financial years from 2015–16 to 2018–19, after India mandated CSR expenditure on April 1, 2014. Results reveal that markets value those firms that meet the mandatory CSR expenditure requirement but do not undertake voluntary sustainability reporting. The findings offer important implications for firms, investors, and policymakers of countries, including those that are planning for CSR legislation.
The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh Sumon Kumar Das; Diljahan Akter; Tanvir Hossain
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.339

Abstract

The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent directors in the boardroom and institutional ownership in share capital can actually reduce the extent of ED for our sample firms. These results provide a comprehensive understanding of the determinants of ED in an emerging country like Bangladesh and may prove useful for regulators, policymakers, and corporate managers. The data will assist other stakeholders in making relevant decisions. However, by providing the empirical facts of the underlying determinants of ED practices in developing countries’ manufacturing sector settings, the study provides a novel contribution to the current ED literature. To the best of the authors’ knowledge, this is the first study investigating the determinants of ED practices of the manufacturing industry based on the Global Reporting Initiative.
R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia Einde Evana; Lindrianasari Lindrianasari; Rona Majidah
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.v5i1.341

Abstract

This study examines the effect of R&D intensity and the type of industry on carbon emission disclosure (CED). The measurement of CED employs an index developed by Choi et al. (2013) based on the carbon disclosure project (CDP). The final data from this study comprise 264 company observations during the period of 2015–2018, sourced from a database of companies listed on the Indonesia Stock Exchange. The data were tested using ordinary least squares multiple regression. Results revealed that companies with lower R&D funding tend to disclose higher carbon emissions than those with higher R&D funding. Furthermore, companies whose operations are sensitive to carbon pollution are likely to disclose higher carbon emissions and vice versa. The findings indicate that there are more sensitive companies trying to fulfill their legitimacy to the public (stakeholders) compared to insensitive companies.
The Impact of Electricity Production Sources and GDP on CO2 Emission in Bangladesh: A Short-run Dynamic Md. Hasanur Rahman; Shapan Chandra Majumder
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.345

Abstract

This study aims to measure the short-run dynamics of electricity production sources and GDP on CO2 emission in Bangladesh. As a developing nation, Bangladesh needs to generate more electricity to cater to the demands of households and firms. However, environmental degradation due to energy utilization, industrialization, and economic expansion has negative consequences. The current study applies the Autoregressive Distributed Lag (ARDL) approach by considering the time series data from 1972 to 2018. The findings showed that the short-run association with ECT is 25%; and 1 % increase in electricity production raises the CO2 emission by 0.63%. The GDP has no significant impact on CO2 emission in the short run. The current study recommends that modern technologies like small power producers (SPP), solar panels, recommends that other renewable technologies can be used as alternatives to electricity production. Through small power producers, the country can meet the electricity demand for households and small firms. This study will create awareness on the need for sustainable electricity production by considering lesser environmental damages.
Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the Indonesia Stock Exchange Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.346

Abstract

This study aims to analyze the developing trend of anti-bribery disclosure among mining companies listed on the Indonesia Stock Exchange. The sample data of research is an 81 -observation firm-year period during 2017–2019. The results of the study revealed that there is increasing information about anti-bribery disclosure from year to year. The most frequently disclosed information relates to corporate whistle-blowing system policies. The results indicated that the size of the board of directors, whether the entity is a state-owned company, and the type of auditor employed by the firm are positively significant influences on a corporation’s anti-bribery disclosure. Meanwhile, profitability has a negatively significant influence on anti-bribery disclosure, and there appears to be no effect at all from either firm size or firm leverage on a company’s anti-bribery disclosure. The authors recommended that regulators consider more anti-bribery activity and require disclosure of a company’s policies as evidence of its commitment to stakeholders and to demonstrate transparency, policies, and efforts to eradicate corruption and comply with ethical standards. This proposal can be supported by governmental regulations and ISO 37001 standards to permit companies to relatively easily implement an anti-bribery management system that would be highly useful to counter the risks of corruption cases.
Understanding the Relationship between CSR and Dividend Policy: Review and Future Prospects Navin Chettri; Kailash C. Kabra; Neelam Rani
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.372

Abstract

The study explores and highlights the relationship between dividend payout (DP) policy and corporate social responsibility (CSR). For this purpose, the author used a survey method to find previous research articles that have discussed this relationship. The study’s findings suggest that CSR and DP, individually and with other variables, have been considerably researched. However, when it comes to the relationship between the two variables, the research is only about a decade old. Thus, minimal research has explored this relationship and has concentrated only on developed economies. Most of these researchers have found a positive relationship between the two variables, despite taking different proxies to measure CSR, which is contrary to the Resource-Based Theory. The author concluded that there is a lack of research focusing on the relationship between the two major corporate decisions. Thus, no theory(ies) explains the relationship, and corporate managers, policymakers, investors, and even researchers have not paid enough attention to the association and its implications.
Designing Scenarios for Integrated and Sustainable E-Waste Management: Case of Indonesia Alma Kenanga Attazahri; Utomo Sarjono Putro; Arfenia Nita
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.387

Abstract

Poorly managed e-waste can lead to public health and environmental problems resulting from the leakage of toxic e-waste substances. Building upon the integrated e-waste management (IEWM) concept, this study aims to propose an integrated and sustainable e-waste management strategy. It also suggests alternative processes for the effective collection, treatment, and disposal of e-waste. In its first stage of system dynamics modeling, the study employed an integrated approach comprising interviews and the Causal Loop Diagram (CLD). Based on the stakeholders’ collaboration and resource management, two alternative scenarios have been proposed: 1) integration to community collection; and 2) scavengers as collection agents. Both scenarios have been implemented by means of public–private partnership (PPP) with industries. Interrelating factors such as governance, physical system, and sustainability aspects have also been analyzed. The proposed alternative scenarios can benefit the municipal government in terms of improving the existing e-waste management channels and, therefore, facilitating a better e-waste management system. They can also ensure better collaboration with related stakeholders in recycling, manufacturing, smelter industry processes, etc., together with strengthening the relationship between the community and the informal sector.
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
An Analysis of Sustainable Website Designs by Indian Universities N. Elangovan; E. Sundaravel; L. Ganesh; Eduart Wolok
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.399

Abstract

This study assesses the level of sustainability found in Indian university websites. The study compares the sustainability of 868 websites of universities across India using the URL https://ecograder.com/, which provides a consolidated score on how “green” each website is. Various parameters have been tabulated and statistically analyzed. The research findings demonstrate that most Indian university websites rank far below the sustainability levels expected based on contemporary technological and environmental concerns. Though the websites’ sustainability scores can be easily determined, this study goes on to provide consolidated values and helps benchmark website sustainability. Insights of the study reveal an urgent need for Indian universities to create sustainable websites and set an example for other sustainable initiatives. The study uses a particular tool to calculate the university websites’ consolidated sustainability scores. Other individual tools may be used for an in-depth measure of each sustainability parameter. The study shows that universities exhibit sustainability issues, and their websites are a prime example. Being a fertile ground for sustainability principles and having adequate knowledge of technology, universities need to follow sustainability principles in every aspect and support the industry in creating a greener environment.
Impact of Integrated Reporting Quality Disclosure on Cost of Equity Capital in Australia and New Zealand Hazhar Pira Sharif; Jalila Johari; Wan Fadzilah; Lau Wei Theng
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.400

Abstract

This study aims to ascertain the relationship between the integrated reporting quality (IRQ) disclosures and the implied cost of equity capital (ICC) in the developed markets of Australia and New Zealand. The study provides empirical results on whether companies producing higher-quality integrated reporting (IR) under a regular process can reduce equity capital costs. This study focuses on the benefits of IR and notes that there is actually more information asymmetry between firms and investors than previously believed. The study concludes that IR plays a salient role in capital costs (when information asymmetry is greater) than cross-sectional tests. The 100 companies studied were chosen based on Standard and Poor market capitalization listed in Australia and New Zealand from 2014 until 2016. The study considered a total of 870 observations of post-implementation IR. Further, data were collected from a validated secondary database. This study showed a significant, negative relationship between IRQ and the ICC in the developed market. The results of this study encourage companies that have not yet adopted IR to do so for accelerating reduction in the ICC. Consequently, this study can help promote IR and attract more countries to implement IR policies to enhance IR research.

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