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Komang Adi Kurniawan
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ljes@acityajournal.com
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INDONESIA
Loka: Journal Of Environmental Sciences
ISSN : 29856531     EISSN : 29863023     DOI : 10.38142/ljes
Core Subject : Science, Social,
Loka: Journal Of Environmental Sciences (abbreviated as LJES), published by PT Keberlanjutan Strategis Indonesia p-ISSN 2985-6531 e-ISSN 2986-3023 The Loka: Journal Of Environmental Sciences is has published four (4) issues per year and published in January – March, April – June, July – September, October – December.. Loka: Journal Of Environmental Sciences also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2024, Loka: Journal Of Environmental Sciences member of CrossRef, therefore each article will own a DOI (Digital Object Identifier) number 10.38142/ljes, Web of Science and see Abstract and Indexing.
Articles 35 Documents
Effects of Climate Change on Environmental Security among Vulnerable Groups in Zango Kataf Local Government Area of Kaduna State MUSA, Ibrahim; OLUSOLA, Abiola Titus; MAGAJI, Sule
Loka: Journal Of Environmental Sciences Vol. 2 No. 2 (2025): Loka: Journal Of Environmental Sciences (April-June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i2.251

Abstract

Purpose:This study explores the impacts of climate change on environmental security among vulnerable populations in the Zangon Kataf Local Government Area of Kaduna State, Nigeria.Methodology:Using a cross-sectional survey design, data were collected through a combination of structured questionnaires, in-depth interviews, and the analysis of secondary data sources. The area under study lies within a tropical grassland zone, which has witnessed notable climatic changes in recent decades, particularly concerning temperature and rainfall patterns.Findings:Findings reveal a steady increase in annual surface temperature, showing a 12% average rise between 1989 and 2022. At the same time, the annual rainfall in the region has been on a downward trend, decreasing by approximately 4.88% over the same period. These climatic changes pose significant challenges to environmental security in the area, especially for groups that are economically and socially vulnerable.Implication:The study emphasizes the urgent need for climate adaptation and mitigation strategies focused on these populations. Policy recommendations include climate-smart agriculture, awareness programs, and the provision of support systems to build resilience and enhance long-term environmental security in the face of ongoing climate change.
Effect of Liquid Organic Applications of Ananas Comosus (L.) Merr. and Citrullus Colocynthys (L.) Schrad. on Soil Fertility in Latosol Soils and Growth and Yield of Vigna Unguiculata Ssp. Sesquipedalis Plants LUBIS, Erwin Junaidi
Loka: Journal Of Environmental Sciences Vol. 2 No. 2 (2025): Loka: Journal Of Environmental Sciences (April-June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i2.274

Abstract

Purpose:The need for fruit, especially Ananas comosus (L.) Merr. and Citrullus colocynthys (L.) Schrad. Fruit is increasing in the world demand. Ananas comosus (L.) Merr. fruit and Citrullus colocynthys (L.) Schrad. Fruits are very suitable for the health of the human body as a health vitamin enhancer, such as Vitamin C, A, Fibre and Potassium, and their role is very important. However, for health, it is very good for health and soil fertility, because Ananas comosus (L.) Merr. fruit contains 78-87% citric acid, which is found in organic acids other than malic acid and oxalic acid, and the content of Citrullus colocynthys (L.) Schrad. fruit. has a relatively high level of acidity compared to Ananas comosus (L.) Merr. fruit so that it can limit the level of acidity in the effect of citric acid Ananas comosus (L.) Merr. fruit and also good for the growth and yield of Vigna unguiculata ssp. Sesquipedalis.Methodology:This Study used a Factorial Randomized Group Design (RGD). This research was conducted on land located in Pinang Sebatang Timur Village, Tualang District, Siak Regency.Findings:In this study, it was found that the application of mixed formulation of Ananas comosus (L.) Merr. and Citrullus colocynthys (L.) Schrad. fruit as much as 300 ml.polybag-1 mixed with nutrient fertilizer 12.12.17.2 as much as 10 g.polybag-1. Able to increase the growth of Vigna unguiculata ssp. Sesquipedalis plants are well and fertile and have better production results.Implication:In this study, it is indicated to apply it to different soil types as well in order to see the reaction of soil fertility.
Linking Agricultural Development Policies and Performance on Nigeria’s Economic Growth MUSA, Ibrahim; ISMAIL, Yahaya; MAGAJI, Sule
Loka: Journal Of Environmental Sciences Vol. 2 No. 1 (2025): Loka: Journal Of Environmental Sciences Loka: (January - March)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i1.278

Abstract

Purpose:This study links agricultural development policies and performance on Nigeria’s economic growth, utilizing a quasi-experimental research design and employing statistical techniques such as simple tables, percentages, correlation analyses, the Johansen Cointegration test, and the ARDL bound test.Methodology:Using 34 years of secondary data sourced from the National Bureau of Statistics and the Central Bank of Nigeria, the study finds that government spending, particularly capital expenditure, recurrent expenditure, and loans to farmers, has a positive and significant effect on agricultural output.Findings:Capital investment emerged as a critical driver of productivity, while recurrent expenditure showed an inconclusive impact, signaling the need for further investigation. The coefficient of determination (R² = 86.3%) underscores the robustness of the model in explaining variations in agricultural output.Implication:Based on these findings, the study recommends increased capital investment, improved access to agricultural loans, continuous evaluation of recurrent spending, policy stability, and enhanced research and data collection.
Impact of Climate Change on Human Security Among Vulnerable Indigenous Groups of Zangon Kataf Lga Area of Kaduna State, Nigeria MUSA, Ibrahim; OLUSOLA, Abiola Titus; MAGAJI, Sule
Loka: Journal Of Environmental Sciences Vol. 2 No. 2 (2025): Loka: Journal Of Environmental Sciences (April-June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i2.285

Abstract

Purpose:This study examines the effects of climate change on human security among vulnerable groups in Zango Kataf Local Government Area, Kaduna State, Nigeria. It assesses trends in temperature, rainfall, and surface soil wetness (1989–2022) and their impacts on economic, food, health, environmental, personal, community, and political security.Methodology:The study adopted the cross-sectional survey research design. The design is suitable for collecting data through sampling when the population is too large to be investigated, as in the case of vulnerable groups in the Zango Kataf Local Government Area of Kaduna State. A cross-sectional survey design was used, combining climate data analysis with questionnaires administered to 400 residents in Zonkwa, Gora, Kamantan, and Madakiya.Findings:Findings revealed a 12% increase in average surface temperature from 1989 to 2022, with December being the coolest (21.83°C) and March the warmest (29.13°C). Rainfall decreased over the study period, with December (4.68mm) and February (6.15mm) recording the lowest levels. Surface soil wetness peaked in September (0.85m³) and was lowest in March (0.242m³). Statistical analysis demonstrated significant impacts of climate change on economic security (χ²(20) =100.076, p<.001, Cramer's V=0.500) and food security (χ²(8) =34.148, p<.001, Phi=0.292). Other security dimensions, including health and environmental security, showed strong associations with climate change, with Cramer's V values ranging from 0.292 to 0.705 (p<.001).Implication:The study recommends establishing climate monitoring stations to collect real-time data on temperature, rainfall, and soil wetness. These data will aid in developing adaptive strategies and early warning systems, mitigating climate-related risks and enhancing the resilience of vulnerable populations.
The Role of Information Technology in the Accounting Revolution LESTARI, Nyoman Ayu Dian; CAHAYA, Ni Putu Dewi Krisna; FERLINDA, Ni Made Raissa Meilin; MONTEIRO, Maria Nizia Pereira; PUTRIANI, Maria Chetrine
Loka: Journal Of Environmental Sciences Vol. 2 No. 2 (2025): Loka: Journal Of Environmental Sciences (April-June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i2.311

Abstract

Purpose:The development of information technology has brought significant changes in the world of accounting. Digitalization of accounting processes through the use of computer hardware and software allows financial data processing to be faster, more precise, and more accurate. Information technology-based accounting information systems not only improve the efficiency and quality of financial reports but also strengthen strategic decision-making in organizations.Methodology:This study uses a literature review method to analyze the role of information technology in the accounting revolution. This method was chosen because the focus of the study is to explore and synthesize various existing findings and theories regarding the influence of information technology on accounting practices and the transformation of the accounting profession in the digital era.Findings:Technological advances open up new opportunities for the accounting profession, such as computer-based audits and information systems consulting. However, these changes also require increased capacity and competence of human resources to be able to adapt to rapid technological developments.Implication:Thus, the role of information technology becomes very vital in driving the accounting revolution towards more modern, effective and adaptive practices to the challenges of the digital era.
Green Business and Creative Accounting: A Critical Review of Sustainability Reporting in the Era of Greenwashingin WATI, Ni Luh Anik Listya; MAULIDA, Shabrina; DEWI, Anak Agung Erna Listya; CYNTHIA, Cynthia
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.312

Abstract

Purpose:This study aims to examine the relationship between green business strategies and creative accounting practices in the context of sustainability reporting. In recent years, companies have been increasingly encouraged to project an environmentally friendly image in order to meet stakeholder demands and strengthen social legitimacy. However, companies often take advantage of the flexibility in financial reporting to construct sustainability narratives that do not fully reflect real conditions, a phenomenon known as greenwashing.Methodology:This study uses a systematic literature review approach to various national literature published in the last five years, to analyze the ambivalent role of creative accounting—as a strategic tool as well as a potential manipulative risk—in supporting or obscuring green business strategies.Findings:The results of the study show that the transparency of reporting largely determines the success of green business implementation, the integrity of management ethics, and the strengthening of sustainability reporting regulations in Indonesia.Implication:This research provides implications for the academic world, business practice, and public policy in encouraging more credible and accountable sustainability reporting.
The Effect of Green Accounting and Environmental Awareness on Environmental Performance in Manufacturing Companies in Indonesia DEWI, Ni Made Lily Trisna; DEWI, Ni Komang Purnama; WARDANI, Ni Kadek Dian Setya; PUTRI, Anak Agung Istri Intan Pradnya; WULANDARI, Desak Nyoman
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.313

Abstract

Purpose:Increasing awareness of sustainability is driving manufacturing companies in Indonesia to be more responsible for their environmental impact. Green accounting is one of the modern accounting approaches that incorporates environmental costs into the company's reporting system, while environmental awareness reflects the awareness of management and employees in maintaining environmental sustainability.Methodology:This study uses a literature review method on various relevant national and international journals in order to analyze the relationship between the two variables and environmental performance.Findings:The results of the study show that manufacturing companies that actively implement green accounting tend to have more efficient waste management and energy consumption, and are more compliant with environmental regulations. On the other hand, environmental awareness has been shown to encourage more environmentally conscious managerial actions, as well as strengthen the effectiveness of the implementation of green accounting itself. The combination of a structured environmental reporting system and internal organizational awareness has been shown to improve environmental performance significantly.Implication:The implications of these findings emphasize the importance of integration between technical and value approaches in the sustainability management of the manufacturing industry.
Implementation of Environmentally Based Accounting Information Systems to Support Corporate Sustainability Reporting DIPTA, I Putu Raka Candra; PRADANA, I Gede Fajar Adi; NUGRAHA, I Komang Aditya; WIRYATAMA, I Komang Agus
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.317

Abstract

Purpose:Today's companies are required to not only pursue financial profits but also pay attention to the environmental impact of their operational activities. One of the strategic efforts in supporting sustainability is to adopt an Accounting Information System (AIS) that is oriented towards environmental aspects. This article comprehensively reviews the basic concepts, benefits, and various obstacles in implementing environmentally-based AIS to increase transparency in sustainability reporting.Methodology:The research was conducted using a literature study method by reviewing various relevant literature in the fields of environmental accounting, accounting information systems, and corporate sustainability reporting.Findings:The results of the study indicate that the integration of environmental data into AIS can improve the quality of sustainability reports, increase the level of corporate accountability, and reduce potential environmental risks in the long term. This article also presents a hypothesis that the implementation of environmental-based AIS has a significant positive impact on the quality of corporate sustainability reporting.Implication:In the final section, the article emphasizes the importance of support from management, regulatory clarity, and the development of an integrated reporting system as keys to success in implementing this system.
Integration of Circular Economy in Environmental Accounting Practice: Opportunities and Challenges in the Green Economy Era SIMANJUNTAK, Daniel Andung Maloando; WETAPO, Jan; SUKMANTARA, Ida Bagus Awangga
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.318

Abstract

Purpose:Climate change, scarcity of natural resources, and increasing awareness of the importance of sustainability are driving a paradigm shift in economic and accounting practices. Circular economy, as an economic model that emphasizes resource efficiency through the principles of reuse, repair, and recycling, is becoming an increasingly relevant approach in the green economy era.Methodology:On the other hand, environmental accounting is developing as an important tool to measure, report, and manage the environmental impacts of business activities in a transparent and accountable manner. This article examines the opportunities and challenges in integrating the circular economy into environmental accounting practices based on a review of recent literature.Findings:The results of the study show that this integration not only supports the achievement of corporate sustainability but also strengthens strategic decision-making oriented towards environmental preservation and resource efficiency.Implication:There are various challenges, such as limited data, non-standard reporting standards, and organizational resistance, that need to be overcome to optimize the implementation of the integration.
The Influence of E-WOM, Perceived Self-Efficacy, and Herding Behavior on Online Purchase Intentions During Shopee Live Streaming of Fashion Products in Denpasar City ARMIKA, I Wayan Deni; GANAWATI, Nengah; SARIANI, Ni Ketut
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.327

Abstract

Purpose:Online purchase intention for a product is determined by several indicators. "The purpose of this study was to determine the simultaneous and partial influence of e-WOM, perceived self-efficacy, and herding behavior on online purchase intention during Shopee live streaming of fashion products in Denpasar City.Methodology:The population in this study was all Shopee app users in Denpasar City, with an unknown exact number. A purposive sampling method determined the sample size at 100. Data collection was conducted using a questionnaire. The collected data were analyzed using multiple linear regression, while hypotheses were tested using the F-test and t-test.Findings:The results of this study indicate that E-WOM, perceived self-efficacy, and herding behavior have a simultaneous positive effect on online purchase intention on Shopee live streaming of fashion products in Denpasar City. E-WOM has a partial positive effect on online purchase intention on Shopee live streaming of fashion products in Denpasar City.Implication:Perceived self-efficacy has a partial positive effect on online purchase intentions on Shopee live streaming of fashion products in Denpasar City, and Herding behavior has a partial positive effect on online purchase intentions on Shopee live streaming of fashion products in Denpasar City.

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