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INDONESIA
Indonesian Journal of Sustainability Policy and Technology
Published by PT Global Digital Sains Tekno
ISSN : -     EISSN : 3047874X     DOI : https://doi.org/10.61656/ijospat.v1i2.155
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice
The Indonesian Journal of Sustainability Policy and Technology (IJoSPaT) is a multidisciplinary scientific journal covering many common problems or issues related to sustainability, policy, and technology. This journal publication aims to disseminate the conceptual thoughts or ideas and research results that have been achieved in the areas of sustainability, policy, and technology. IJoSPaT accepts papers in English and Bahasa Indonesia. IJoSPaT publishes twice yearly, in May (December-May) and November (June-November). Focus and Scope This journal publication aims to disseminate the conceptual thoughts or ideas and research results that have been achieved in the areas of Sustainability, Policy, and Technology. IJoSPaT particularly focuses on the main problems in the development of the sciences of sustainability and policy areas as follows: Economic Sustainability Policy and Technology; Environmental Sustainability Policy and Technology; Social Sustainability Policy and Technology; Governance Sustainability Policy and Technology; Health Sustainability Policy and Technology; Education Sustainability, Policy, and Technology; Fiscal Sustainability, Policy, and Technology; Public Sector Sustainability, Policy, and Technology; Green Economy, Policy, and Technology.
Arjuna Subject : Umum - Umum
Articles 30 Documents
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The Role of Agency Cost as a Mediator in the Effect of Capital Structure on Company Financial Performance Hutapea, Agnes Agataha Br; Sulistyowati, Erna
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.160

Abstract

The objective of this study is to examine the impact of capital structure on agency cost, the impact of agency cost on corporate financial performance, and to assess the indirect impact of capital structure on corporate financial performance through agency cost acting as an intervening variable. The subjects of this study are the cement sub-sector companies publicly traded on the Indonesia Stock Exchange (IDX) during the years 2014 and 2018. This study employed a saturated sampling technique, specifically census sampling, which resulted in a sample of 30 enterprises. In this study, the capital structure is measured using the debt-equity ratio (DER), while the company's financial performance is measured using return on equity (ROE). This research employed SmartPLS 3.0 software for testing purposes. The findings of this study suggest that the capital structure, represented by the debt-to-equity ratio (DER), has a detrimental impact on agency costs. Additionally, agency cost negatively influences corporate financial performance, as measured by return on equity (ROE). However, the study did not find any indirect effect of capital structure on financial performance through agency cost as an intervening variable.
Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion? Kirana, Nanda Wahyu Indah; Simanjuntak , Joshua Christian
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.195

Abstract

A going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. The sample selection technique used purposive sampling, and 25 companies were obtained, so 50 samples were processed. Hypothesis testing uses multivariate analysis, namely logistic regression, with E-Views 10 software. This research aims to determine the effect of disclosure and the previous year's opinion on going concern audit opinion with opinion shopping as a moderating variable. This research found that disclosure did not affect the acceptance of going-concern audit opinions. Still, the previous year's opinion positively affected the acceptance of going-concern audit opinions. These results indicate that investors have to be careful in reading the audit opinion of the previous year regarding the company's going concern.
IDX Food and Beverage Companies Financial Reporting Timelines: Do Profitability, Auditor Opinion, and Company Size Play a Role? de-Olivera, Claudine
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.232

Abstract

This study aims to analyze the effect of profitability, auditor's opinion, and company size on the timeliness of financial report submissions in companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The financial report submission timeline is one of the important components in information disclosure that can influence investment decisions and market confidence. Profitability is measured using Return on Assets (ROA), the auditor's opinion is seen based on the type of audit opinion given, and company size is measured from total assets. This study uses a quantitative method with a multiple regression approach. The research sample consisted of 12 Food and Beverage companies listed on the IDX during the period studied, which were selected using a purposive sampling technique. Secondary data from financial reports and company audit opinions were taken from the official IDX website and the company's annual report. The results of the study indicate that profitability and company size have a positive and significant effect on financial report submission timeliness, while the auditor's opinion does not have a significant effect. This finding indicates that larger and more profitable companies tend to be timelier in reporting their finances, while the type of auditor's opinion is not a determining factor in terms of timeliness. This study contributes to the literature on financial reporting in the Indonesian capital market and provides recommendations for companies and regulators to pay more attention to internal factors that influence financial report timeliness.
Cash Receipts and Disbursements Accounting Information System at an Education Center Amalia, Mekar Meilisa; Siahaan, Denny Lestari
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.233

Abstract

An information system integrates people, hardware, software, and data networks that continuously interact to store, collect, process, and distribute information to achieve organizational goals. An accounting information system is designed to collect, record, store, and process data from routine accounting transactions. The object of this research is Victory Education Center, which operates as a non-formal education service provider. This research aims to understand the accounting information system for cash receipts and disbursements applied by Victory Education Center, to determine whether the system is implemented according to procedures, and to identify methods to prevent cash fraud and embezzlement at Victory Education Center. In this study, the author uses a descriptive analysis method. The data sources include both primary and secondary data. The results show that the accounting information system for cash receipts and disbursements still relies on Microsoft Excel, which affects the accuracy of financial data and increases the time required to prepare financial reports for Victory Education Center. Additionally, no cash receipts and disbursement plans are in place, making it impossible to predict the annual cash inflows and outflows. Human resources are not optimally utilized, as some staff are working outside their areas of expertise, there is no segregation of duties between those receiving cash and those recording transactions, and financial reports are not audited because no specific department is assigned to perform such audits.
Examining Institutional Ownership and Audit Committee Characteristics: CSR's Role in Tax Avoidance Practices Rudiatun, Rika; Anggorowati, Ayu
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.234

Abstract

This study examines the influence of institutional ownership, audit committee size, and the financial and accounting expertise of audit committee members on tax avoidance practices, with corporate social responsibility (CSR) serving as a mediating variable. This research utilizes a quantitative methodology, concentrating on manufacturing firms within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period from 2017 to 2021. Purposive sampling was employed to select 23 companies as the final sample. The analysis utilized the Structural Equation Model (SEM) through SmartPLS software. The findings indicate that institutional ownership, the size of the audit committee, and the financial expertise of audit committee members do not significantly impact tax avoidance. Institutional ownership positively affects CSR, while the size of the audit committee negatively influences CSR. The financial and accounting expertise of audit committee members does not significantly impact corporate social responsibility (CSR). Furthermore, CSR does not mediate the relationships among institutional ownership, audit committee size, and financial expertise concerning tax avoidance. The research indicates that organizations ought to reduce tax avoidance to more effectively meet their fiscal obligations. Policymakers should implement stricter tax regulations to mitigate tax avoidance practices.
Unveiling Three Key Drivers of Employee Performance: The Self-Determination Theory Perspectives Novarina, Wiwik
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.235

Abstract

Understanding the factors influencing employee performance is crucial for enhancing organizational effectiveness and achieving business goals. This study aimed to analyze the significance of the influence of work motivation, job satisfaction, and work discipline on employee performance at F&B Cafe in Surabaya. The method used in this research is descriptive with a quantitative approach. From the research results, it can be concluded that work motivation significantly and positively affects employee performance at F&B Cafe in Surabaya. Using the self-determination theory, an employee’s good performance can improve organizational performance in order to achieve company goals. Job satisfaction significantly affects employee performance at F&B Cafe in Surabaya. This shows that the higher the employee's job satisfaction, the higher the employee's performance. Work Discipline does not significantly affect employee performance at F&B Cafe in Surabaya. Without work discipline from employees, it will be difficult for companies to get optimal results because employee performance is not good. Good morale will emerge from discipline because it is this discipline that shapes the character of employees. These results underscore the importance of focusing on work motivation and job satisfaction to drive employee performance and ultimately support the company's overall success.
Assessing Financial Distress Drivers: Financial Metrics and Corporate Practices in Indonesian Manufacturing Companies Fazila, Paula
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.238

Abstract

Understanding the factors that contribute to financial distress is crucial for assessing the financial health of companies. This research examines, validates, and analyses the influence of leverage, liquidity, profitability, sales growth, good corporate governance (GCG), and corporate social responsibility (CSR) on financial distress. The study utilizes secondary data derived from financial statements. The sample consists of 310 financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) over five years (2015-2019), selected through purposive sampling. Logistic regression analysis was applied in this study. The findings indicate that leverage, liquidity, profitability, and CSR significantly impact financial distress. In contrast, sales growth and GCG do not substantially affect financial distress. These results suggest that companies should focus on managing leverage and liquidity while enhancing profitability and CSR practices to mitigate financial distress risks. On the other hand, policymakers need to establish regulations and incentives that encourage responsible financial management and social responsibility initiatives. It is important to prevent financial distress and provide a direction for companies and policymakers to enhance financial stability and sustainability.
Development of PT SIER Accounting Information Systems: The Importance of User Participation and Satisfaction Dirani, Aminah; Saputro, Achsan Adi; Handoyo, Vita Sitaresmi
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.239

Abstract

Rapid changes and developments affect information systems (including accounting information systems). These changes and developments are visible in managerial needs, perceptions, business environment, and accounting information technology. This requires an effective internal and external information system so management can detect effectively when conditions change and require a strategic response. Using accounting information systems is expected to greatly benefit the highly competitive business world. The determining factor for the success of information system development is important. Because some users at PT. SIER (Persero) is not satisfied with the information produced because the information created does not follow the decision-making needs, so the presentation of the resulting report is less accurate and not timely. Therefore, this research examines the influence of top management support, user participation, and user communication on user satisfaction in developing an accounting information system. Data were analyzed with a population of 53 managers and assistant managers at PT. SIER (Persero) used a census sampling technique or saturated sampling of 53 managers and assistant managers, and the data analysis technique used in this research was the multiple linear regression statistical test. The conclusion that can be drawn from the multiple linear regression statistical test is that top management support, user participation, and user communication positively affect user satisfaction in accounting information system developers at PT. SIER (Persero), so that the research hypothesis is proven true.
Understanding Poverty of the First Goal of SDGs: An Analysis of Contributing Factors Yuan, Mikael Amy; Pratiwi, Pintari
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.240

Abstract

The level of poverty in Sumatra is one of the poverty problems that need a solution in accordance with the first goal of the Sustainable Development Goals (SDGs). The reason for choosing the Poverty Level in Sumatra as the research object is because the problem of poverty has the potential to create social problems and low access to various kinds of resources and productive assets, as well as fulfilling basic human needs, both food and non-food. The problem of poverty has an impact on the quality of human resources. This research aims to analyze the influence of the Dependency Ratio, Government Expenditure, Population Growth and Job Opportunities on Poverty Levels in Sumatra. The variables used are Dependency Ratio, Government Expenditure, Population Growth and Job Opportunities. The data used in this research is secondary data taken over a period of 15 years. Secondary data was obtained from the Sumatra Central Statistics Agency (BPS). For data analysis, computer tools were used, including the SPSS (Statistics Program for Social Science) program version 13.00. The analysis used in this research is multiple linear regression, and the hypothesis tests used are the t-test and statistical F-test. The test results prove that the Dependency Ratio and Job Opportunities influence the poverty level in Sumatra. Meanwhile, the results of testing Government Expenditures and Population Growth do not affect the Poverty Level in Sumatra.
Empirical Study: Brand Performance and Consumer Satisfaction as Determinants of Brand Switching Setyati, Dewi Ayudya; Dirgantara, Ahmad
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 2 (2024): Indonesian Journal of Sustainability Policy and Technology - November 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i2.241

Abstract

In the current era of globalization, where changes in technology and the flow of information are increasingly advanced and rapidly encouraging the emergence of competition in the business world, consumer needs are not limited to the main function that can be provided for a product (primary demand), but develop into secondary needs (secondary primary), namely the desire for a brand. The purpose of this research is to determine the influence of brand performance on brand switching on Gudang Garam (GG) cigarettes, to determine the influence of brand performance on the level of brand satisfaction on GG cigarettes and to determine the influence of the level of brand satisfaction on brand switching on GG cigarettes. The research variables are brand performance, brand satisfaction and brand switching and the variable measurement scale used in this research is an interval scale, while the variable measurement technique uses the semantic differential technique. The sample for this research was people who bought and consumed GG brand cigarettes in East Jakarta, totaling 110 respondents. Analysis technique using One Step Approach to SEM (Structural Equation Modeling). Based on the test results, the hypothesis which states that brand performance and the level of brand satisfaction has a negative influence on brand switching is proven to be significant, while the hypothesis which states that brand performance has a positive influence on brand switching is also proven to be significant.

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