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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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Analisis Sistem Akuntansi Pembelian pada Toko Ritel Modern: Studi Kasus Indomaret: (Analysis of Purchasing Accounting System in Modern Retail Stores: Indomaret Case Study) Az Zahro, Luthfi Alya; Febiona, Adra Olivia; Nadifa, Najwa Tyas; Pramesti, Ervy Agisti Ardhia; Maulana, Muhammad Akbar; Yuwono, Althanino Ligar
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.319

Abstract

Purpose: This study aims to analyze the implementation of the purchasing accounting system at a modern retail store, specifically Indomaret. The study focuses on how the system is applied in real-world operations, including the roles of various departments, procedures for restocking, document management, and internal control systems. Method: A qualitative descriptive approach was employed. Data were collected through direct interviews with the store manager of Indomaret in Medokan Ayu, Surabaya. The study used observational notes and documentation to explore how purchasing activities are carried out and recorded in practice. Findings: Indomaret applies a centralized and computerized purchasing system, involving strict functional separation between departments such as purchasing, warehouse, receiving, and accounting. The purchasing procedures follow two main channels: direct from suppliers and from distribution warehouses. Supporting documents such as delivery notes, purchase invoices, and inventory reports are systematically used. Real-time data entry through integrated systems ensures accuracy in recording. Internal control practices, including stock audits and tiered approvals, support operational effectiveness and security. Implications: The findings highlight the significance of combining digital accounting systems with strong internal controls in retail operations. The study provides practical insights for companies aiming to improve purchasing efficiency and control mechanisms, and it serves as a useful reference for accounting students and practitioners in the retail sector. Originality: This research offers a real-world examination of a centralized purchasing accounting system in a major retail chain. It contributes original insights into how theoretical models of internal control and accounting information systems are implemented in day-to-day retail operations. ABSTRAK: Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi pembelian pada toko ritel modern, khususnya Indomaret. Fokus kajian mencakup peran tiap bagian, prosedur restock barang, pengelolaan dokumen, dan sistem pengendalian internal yang diterapkan. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data diperoleh melalui wawancara langsung dengan kepala toko Indomaret di Medokan Ayu, Surabaya, serta observasi dan dokumentasi untuk menggambarkan praktek nyata sistem akuntansi pembelian. Temuan: Indomaret menerapkan sistem pembelian yang terpusat dan terkomputerisasi dengan pemisahan fungsi yang jelas antara bagian gudang, pembelian, penerimaan, dan akuntansi. Prosedur pembelian dilakukan melalui dua jalur utama: langsung dari supplier dan dari gudang cabang. Dokumen pendukung seperti surat jalan, faktur, dan laporan stok digunakan secara sistematis. Proses pencatatan dilakukan secara real-time melalui sistem terintegrasi. Pengendalian internal dilakukan melalui audit stok harian dan sistem otorisasi berjenjang. Implikasi: Hasil penelitian menekankan pentingnya integrasi sistem akuntansi digital dengan pengendalian internal yang kuat dalam operasional ritel. Studi ini memberikan wawasan praktis bagi perusahaan yang ingin meningkatkan efisiensi pembelian dan sistem kontrol, serta menjadi referensi bagi akademisi dan praktisi. Orisinalitas: Penelitian ini menyajikan analisis nyata tentang penerapan sistem akuntansi pembelian terpusat di jaringan ritel besar. Penelitian ini memberikan kontribusi terhadap pemahaman implementasi sistem informasi akuntansi dalam praktik operasional sehari-hari. Kata Kunci: Sistem Pengendalian Internal, Toko Ritel Modern, Sistem Akuntansi Pembelian.
Implementation of Internal Control System in the Purchasing Accounting System at PT. Berkat Anugerah Plastik Nganjuk - East Java Fauziyah, Latifatul; Anzelia, Deva; Aisy, Firyal I`zaaz; Kurniawan, Muhammad Aldri; Sahita, Elsa; Primaningtias, Maria Angela
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.320

Abstract

Purpose: This study aims to evaluate the implementation of the internal control system within the purchasing accounting system at PT Berkat Anugerah Plastik Nganjuk. The objective is to identify the effectiveness and reliability of internal controls in supporting accurate and secure purchasing transactions. Methods: The research uses a descriptive qualitative approach. Data were primarily collected through interviews with individuals directly involved in the company's purchasing and financial administration processes. Informants include family members of the owner who hold operational roles across different company locations, such as Nganjuk, Krian, and Balongbendo, East Java. Findings: The findings indicate that the internal control system at PT Berkat Anugerah Plastik is strongly influenced by familial relationships, with key positions in finance, procurement, and operations held by trusted family members. While this structure enhances trust and coordination, it also poses risks related to accountability and segregation of duties. Some control procedures are in place, but they are not well-documented or standardized, making consistent application across branches difficult. Implication: The study highlights the need to formalize and document internal control procedures to strengthen accountability and transparency. Clearly defining role boundaries and establishing standard operating procedures can enhance the company’s risk management and decision-making processes. Originality: This research offers a unique perspective by examining an internal control system shaped by family-based management. It contributes to the broader discourse on corporate governance in small and medium-sized family-owned enterprises in Indonesia.
Payroll System Analysis in Culinary Business: Case of Kedai Pek Kau 89 Rungkut Madya - Surabaya Putri, Gressia Clara Vandika; Martha, Nissa Sabilia; Putri, Faridatun Nisa’ Ramadhani; Fahriya, Naura Indri; Utomo, Zenedine Camelia
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.321

Abstract

Purpose: This study aims to examine the implementation of the payroll and wage system at Kedai Pek Kau 89 Pangsit Mie Ayam, a small business in the culinary sector, and to identify existing weaknesses that may affect employee motivation, satisfaction, and operational performance. The study focuses on how payroll systems influence not only timely compensation but also the overall trust and well-being of employees in a small-scale business setting. Method: A descriptive research design with a qualitative approach was used in this study. Data were collected through in-depth interviews and direct field observations with the owner and employees to explore the current payroll practices and internal control mechanisms implemented in the business. Findings: The findings show that the existing payroll system is not fully aligned with proper internal control standards. One of the critical issues identified is the ineffective monitoring of employee attendance, which results in inaccurate salary calculations, employee dissatisfaction, and reduced morale. These deficiencies also contribute to inefficiencies in payroll processing and may hinder the long-term performance of the business. Implication: These results underline the need for a more structured internal control system, particularly in the area of attendance tracking and documentation practices. Implementing these improvements can help ensure fair and accurate salary distribution, improve employee satisfaction, and promote a more efficient and sustainable operation. Originality: This study provides original insights by exploring payroll system challenges in a small culinary business a context that is underrepresented in current research. It also offers practical recommendations that can serve as a reference for similar micro and small enterprises facing comparable payroll issues.
Internal Control System For Cash Purchases of Merchandise at ArfapuriMart Aurellia, Nafizha Rahma; Ramadhan, Hibatullah Akmal; Aini, Devi Ayunda Nur; Pasetiya, Andrean Dwi; Ahmada, Kaiv Isa; Atho’ Urrohman, Wildan
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.323

Abstract

Purpose: This study aims to examine the cash purchase procedures at ArfapuriMart, a small retail business in Indonesia, and assess how effectively internal control elements are implemented. It also seeks to uncover weaknesses arising from the absence of formal documentation and the centralization of authority. Method: A qualitative approach using a case study method was applied. Data were gathered through interviews with staff and management, supported by document reviews. The evaluation was conducted using internal control theories from Mulyadi and other accounting information systems literature to assess the effectiveness of internal controls in practice. Findings: The analysis indicates that although both manual and electronic processes are used in purchasing, critical control elements are lacking. Key documents like purchase requisitions and goods receipt forms are not in use. The purchasing authority is centralized in the owner’s hands, and roles are not clearly separated, increasing the risk of error or fraud. The digital system in place aids transaction recording and inventory tracking but lacks features like access restrictions and activity monitoring, limiting its reliability and transparency. Implication: These findings emphasize the importance for MSMEs to introduce structured documentation, formal procedures, and clear role distribution. Doing so will improve internal control, reduce risks, and support more accountable and efficient operations. Originality: This research adds unique insights into the internal control challenges faced by informal small businesses in Indonesia. It provides applicable recommendations for MSMEs aiming to strengthen their purchasing systems and internal governance structures.
Internal Control System for Cash Receipts in Local Retail: The Case of Matahari Grocery Store Pradana, Adjie; Haykal, Afrie; Mahendra, Pandu; Fryli, Yosy; Aini, Anahari
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.286

Abstract

Purpose: This study aims to evaluate the effectiveness of the cash receipts accounting system at Matahari Grocery Store, a retail business in Surabaya, in supporting financial accuracy, operational efficiency, and the safeguarding of cash assets. Method: A qualitative descriptive approach was employed, incorporating direct observation, semi-structured interviews with the store owner and staff, and document analysis to gain a comprehensive understanding of the store’s accounting practices. Findings: The store utilizes a computerized cash register system that automatically records customer transactions and accommodates multiple payment methods, including cash, debit cards, and QRIS. Although daily cash checks are still performed manually by the owner, the system significantly improves transaction accuracy and efficiency. Internal control mechanisms—such as task segregation, authorization procedures, and the use of numbered receipts—are effectively implemented to reduce errors and prevent fraud. Implication: The findings underscore the importance for small and medium-sized enterprises (SMEs) to integrate technological tools with internal control systems to enhance financial accountability and support informed decision-making. Originality: This research presents a grounded analysis of internal control practices within a local retail setting, offering actionable insights for SMEs seeking to refine their accounting systems. Its originality lies in the detailed exploration of the procedures and the practical relevance of its recommendations.
Evaluating the Impact of Corporate Governance on Bank Risk and Financial Stability in Sub-Saharan Africa: A CAMELS-Based Empirical Analysis Amuda, Oluwatoyin Abayomi; Saka, Ayotunde; Bamiyase, Israel Olaniyi; Arulogun, Olaleye Ola; Omoregbee, Godwin
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.350

Abstract

Purpose: To investigate the influence of corporate governance structures—specifically board size, board independence, CEO duality, and ownership concentration—on bank risk and financial stability in Sub-Saharan Africa, using the CAMELS framework. Method: The study employs a quantitative explanatory design with panel data regression analysis on a purposive sample of listed commercial banks in Kenya, Nigeria, Ghana, and South Africa from 2014 to 2024. Key risk dimensions (CAR, NPL, MGT, ROA, LIQ, SENS) are assessed using secondary data from annual reports, central bank supervision documents, World Bank research, and IMF databases. Analytical tools include fixed effects regressions, the Hausman test, and Saylor standard errors. Findings: The study shows that board independence reduces credit risk and strengthens capital buffers, while CEO duality leads to riskier behavior and weaker oversight. Ownership concentration yields mixed effects: moderate levels enhance oversight, while excessive concentration heightens risk. These effects are statistically robust across varying economic and regulatory conditions. Implication: The findings provide actionable insights for bank boards, regulators, and policymakers seeking to enhance governance frameworks and maintain financial stability, particularly in the context of evolving macroeconomic and regulatory conditions. Future research could explore how emerging governance innovations—such as ESG integration or digital board practices—further influence bank stability in developing regions. Originality: This paper presents a region-specific, empirically grounded analysis of governance and risk in SSA banks, integrating the CAMELS framework with robust econometric techniques using a decade-long panel dataset. This approach remains underexplored in existing literature.
Exploring How User-Generated Content and Micro-Influencers Shape Buying Behavioral Intention Kumari, Kavita; Kumar, Pankaj
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.351

Abstract

Purpose: This study investigates how the buying behavioral intention of Generation X and Baby Boomers is influenced by the user-generated content (UGC) and micro-influencer endorsements. It addresses a gap in existing literature that usually focuses on younger demographics, aiming to understand how older consumers, especially for aged 35 and above, engage with social media marketing exposure. Method: A quantitative explanatory research design was employed, using a structured online survey distributed among Indian consumers aged 35 and above. The study adapted validated scales to measure UGC, micro-influencer credibility, and purchase intention. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess reliability, validity, and the strength of hypothesized relationships. Findings: The results reveal that both UGC and micro-influencer exposure significantly shape buying behavioral intentions among older consumers. Peer-generated content fosters trust and credibility, while micro-influencers—due to their relatability and authenticity—effectively influence purchase decisions. These findings challenge assumptions about digital disengagement among older age groups. Implication: Marketers should consider integrating UGC and collaborating with micro-influencers whose values align with older consumers. Tailored campaigns that emphasize clarity, credibility, and emotional resonance can enhance engagement and drive purchase behavior in this demographic. The study offers actionable insights for inclusive and age-sensitive digital marketing strategies. Originality: This research extends the applicability of social media marketing constructs to older consumer segments, offering an understanding of their decision-making processes. By focusing on Generation X and Baby Boomers, it contributes to a more comprehensive and representative view of consumer behavior in the digital age.
Integration of Entrepreneurship in Tribal Communities: An Analytical Study of Tribal Economy Propensity, Cultural distinctiveness, and Policy framework in Postmodern Bharat (India) Shirsath, Shyam T.; Kumare, Swapnil S.
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.349

Abstract

Purpose: This study investigates the evolving landscape of tribal entrepreneurship in post-liberalization India, with a focus on how indigenous communities mobilize enterprise as a form of economic self-determination, cultural resilience, and ecological stewardship. The purpose is to critically examine the intersection of tribal identity, policy frameworks, and entrepreneurial ecosystems, highlighting both opportunities and systemic constraints. Method: This research employs a qualitative-descriptive approach, drawing on secondary data from government reports (NITI Aayog, Ministry of Tribal Affairs, TRIFED), academic literature, and policy evaluations. It utilizes a multidimensional analytical framework encompassing structural, cultural, and policy lenses to assess the effectiveness of central schemes such as Van Dhan Yojana, TRIFED, and Stand-Up India. Findings: The findings reveal that while these initiatives have expanded tribal participation in enterprise, significant gaps persist in fund utilization, skill development, and market integration. Challenges include historical land alienation, institutional exclusion, and deficits in culturally relevant education. Moreover, the lack of decentralized governance and real-time monitoring mechanisms undermines the sustainability of tribal ventures. Implication: The study’s implications are twofold: it calls for embedding entrepreneurial education within tribal skilling ecosystems and promoting women-led cooperative models, while also advocating for a Van Dhan Innovation Challenge to incubate tribal startups. These recommendations aim to reorient policy toward participatory, culturally embedded development. Originality: The originality of this research lies in its framing of tribal entrepreneurship not merely as economic activity but as a site of cultural negotiation and systemic transformation—offering a nuanced lens for future policy and practice.
Merger dan Acquisition in Vietnam: Impact on Wealth, Quality of Governance, and Policy Implications in Emerging Markets Kenanya, Zerahya; Ramadhaning, Dea Nur; Baihaqqi, M. Faizal; Farizi, M. Harit; Nurdin , Omair Davy Zakaria; Suryaningrum, Diah Hari
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.359

Abstract

Purpose: To understand the impact of mergers and acquisitions (M&A) in Vietnam, with particular emphasis on the differences between the intended and acquired companies, this study also considers institutional, regulatory, and macroeconomic variables that may influence the results. Method: The study analyzed twenty relevant articles published between 2015 and 2025. The method used was a descriptive-analytical literature review. To identify the elements, differences, and variables influencing the wealth effects of M&A in Vietnam, these articles were assessed comparatively and thematically. Findings: This study shows that as a result of the acquisition premium, target shareholders often experience unusually positive returns; conversely, acquirer shareholders often experience neutral or negative returns, supporting agency theory. Foreign investors, information asymmetry, regulatory uncertainty, and transaction aspects such as deal size and cross-border nature are some examples of moderating factors. Implication: These results suggest that improving M&A outcomes in emerging markets requires improved corporate governance, greater regulatory clarity, and market transparency. While practitioners recommend that policymakers prioritize macroeconomic stabilization and enhancing investor protection mechanisms, post-merger integration and in-depth due diligence should be a top priority. Originality:These results suggest that to improve M&A outcomes in emerging markets, better corporate governance, greater regulatory clarity, and market transparency are necessary. Keywords: Mergers and Acquisitions, Corporate Management, Wealth Effect, Emerging Markets.
Studi Literatur Determinan Merger, Acquisition, dan Foreign Direct Investment di Filipina : Literature Study on Determinants of Mergers, Acquisitions, and Foreign Direct Investment in the Philippines Rizal, Achmad; Dewangga, Lintang Aji Kusuma; Ardiansyah, Chandra Halim; Navyrianto, Antonius Ariel; Anggraini , Yunita
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.373

Abstract

Purpose: To identify key variables (regulations, institutions, political conditions, and macroeconomic conditions) that influence M&A and FDI. This will provide a clearer understanding of the mechanisms of the relationship between M&A and FDI and identify remaining research gaps to support policy formulation. Methods: This study employed a literature review, an approach aimed at collecting, evaluating, and synthesizing relevant existing literature on a specific research topic. Findings: Regulations and policies play a significant role. External factors such as bilateral relations (US–Philippines, China–Philippines), infrastructure quality, and the availability of skilled labor have also been shown to influence investment flows. There is a disparity in benefits: some sectors (banking, infrastructure, public utilities) enjoy more positive impacts, while others are still limited by regulatory and market structure issues. Implications: For the government, this study emphasizes the need for consistency in the application of laws and regulations to promote a healthy and attractive market for foreign investors. For local companies, M&A should not be viewed solely as a means of asset expansion. For foreign investors, regulatory and governance conditions must be considered and considered in acquisition strategies. Originality: This study emphasizes non-financial aspects (regulation, political stability, institutional capacity, governance) that are often overlooked in previous quantitative studies.

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