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Eko Risdianto
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International Journal of Sustainable Business, Management and Accounting
Published by CV Media Inti Teknologi
ISSN : -     EISSN : 31098053     DOI : https://doi.org/10.58723/ijsbma.v1i2.117
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The International Journal of Sustainable Business, Management, and Accounting (IJSBMA) is an international peer-reviewed journal dedicated to publishing high-quality research in the interconnected fields of sustainable business, management, and accounting. It serves as a platform for academics, researchers, and practitioners to share knowledge and insights on sustainable practices within these disciplines. IJSBMA promotes interdisciplinary research that explores the economic, social, and environmental dimensions in the context of business, management, and accounting. The International Journal of Sustainable Business, Management, and Accounting (IJSBMA) is an international peer-reviewed journal dedicated to publishing cutting-edge research and comprehensive reviews in the fields of sustainable business, strategic management, and socially responsible accounting. The journal serves as a platform for academics, practitioners, and policymakers to share empirical findings, theoretical advancements, and best practices that promote sustainable and ethical business development. IJSBMA encourages multidisciplinary contributions that integrate economic, social, and environmental perspectives to foster innovation in business management and corporate governance with a strong focus on sustainability and transparency. With a global outlook, the journal accepts empirical studies, case analyses, literature reviews, and novel methodologies addressing contemporary business challenges, emphasizing sustainability and accountable reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Assessing the Impact of Deforestation on Agricultural Activities and Exploring Management Strategies in Benue South, Nigeria Shamsu Abdullahi Idris; Nura Saleh; Lawan Kamiludeen Abba
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.9

Abstract

Background of study: Deforestation has emerged as a major environmental and socio-economic concern, particularly in developing regions where agriculture serves as the primary livelihood. In Benue South, Nigeria, forest degradation is accelerating due to illegal logging, population pressure, and unregulated farming practices—posing a direct threat to agricultural productivity, food security, and rural livelihoods. Aims and scope of paper: This study aims to assess the perceived impact of deforestation on agricultural activities in Benue South and to identify appropriate community-based management strategies to mitigate its negative effects. The scope includes examining both environmental consequences and socio-economic responses from affected farming communities. Methods: A mixed-method approach was employed, combining structured questionnaires administered to 729 respondents across five Local Government Areas (LGAs) with Key Informant Interviews (KIIs). Data were analyzed using descriptive statistics and the Relative Importance Index (RII) to rank the severity of perceived deforestation impacts. Result: Findings reveal that deforestation has led to significant declines in crop yield, soil fertility, and food availability. Respondents also reported increased farm input costs and heightened migration pressure. RII analysis ranked decreased agricultural productivity and climate irregularities as the most critical consequences. Community awareness of forest regulations and reforestation practices was found to be low. Conclusion: Deforestation in Benue South has a profound negative effect on agriculture and rural stability. To address these challenges, integrated strategies such as participatory forest management, environmental education, and conservation-based farming should be prioritized. Policy alignment between local communities and environmental agencies is essential for sustainable land use.
The Role of Fintech in Enhancing Financial Inclusion Through Point of Sale (POS) Business in Kano State–Nigeria Nura Musa
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.14

Abstract

Background of Study: This study explores how financial technology (Fintech) contributes to enhancing financial inclusion, particularly through the operation of Point of Sale (POS) businesses in Kano State, Nigeria. In a context where access to traditional banking remains limited, POS businesses provide a practical alternative to financial services. Aims and Scope of Paper: The research focuses on evaluating the perceived benefits, the level of adoption, and the challenges associated with Fintech solutions among POS business owners in Kano State. It aims to understand the role Fintech plays in supporting financial inclusion in underserved regions. Methods: The study utilizes a survey approach with data collected from 80 SME (POS) owners. Quantitative analysis was conducted to assess the relationships among Fintech usage, benefits, and challenges. Result: The findings reveal that Fintech significantly enhances financial inclusion via POS businesses by facilitating efficient transactions and improving access to financial services. However, several challenges persist, including infrastructural deficiencies, gaps in digital literacy, and concerns about cybersecurity. Conclusion: Despite notable barriers, Fintech remains a critical enabler of financial inclusion in Kano State. The study recommends targeted training for POS operators, improvement of digital infrastructure, and the development of tailored Fintech solutions to meet the specific needs of small businesses.
Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing Porkas Sojuangon Lubis; Enika Diana Batubara; Chee Ann Lim
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.39

Abstract

Background of study: Increased global attention to sustainability has compelled companies to adopt Environmental, Social, and Governance (ESG) principles in their operations. However, the rise of greenwashing—misleading sustainability claims—has undermined investor trust and market transparency. Strong corporate governance and regulatory frameworks are expected to prevent such practices, yet challenges persist. Aims and scope of paper: This paper explores how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It also evaluates the effectiveness of existing regulations in preventing companies from engaging in deceptive ESG reporting. Methods: This study employs a qualitative approach through a comprehensive literature review, analyzing academic journals, regulatory reports, sustainability disclosures, and relevant case studies. The data were examined using content analysis to identify patterns and critical themes related to transparency, investor trust, and regulatory enforcement. Result: The findings indicate that although formal ESG regulations exist, gaps in enforcement, lack of independent audits, and inconsistency with international standards (e.g., GRI, SASB) still allow greenwashing to occur. Investor perception is significantly influenced by the clarity and credibility of ESG reports. Institutional investors and media play vital roles in pressuring companies toward transparency. Conclusion: Effective ESG regulation requires more than formal compliance; it demands robust enforcement, third-party audits, and alignment with global reporting standards. Investor engagement and stakeholder oversight are crucial in mitigating greenwashing risks. Strengthening transparency mechanisms will foster greater trust and support sustainable investment decisions.
Effectiveness of the Job Loss Guarantee Program (JKP) in Responding to the Phenomenon of Mass Layoffs in Indonesia in 2025 Rapha Efrani Tarigan; Hanna Sinaga; Krista Putri Sitorus; Grace G. Priscilia Sitinjak; Habieb Pahlevi; Yasir Riady; Lina Gurung
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.41

Abstract

Background of study: The phenomenon of mass layoffs in 2025 presents a serious challenge to Indonesia’s labor force, affecting household economic stability and increasing social risks. As a response, the government implemented the Job Loss Guarantee Program (JKP) as part of a broader social protection strategy to safeguard workers' welfare. Aims and scope of paper: This study aims to evaluate the effectiveness of the JKP program in mitigating the impact of mass layoffs, with a focus on benefit distribution, access to employment information, job training quality, and public satisfaction. Methods: The study applied a qualitative approach through literature and documentation analysis, using thematic content analysis of secondary data obtained from government reports, national media coverage, and social media discourse. Data were analyzed descriptively to explore recurring themes in public narratives and policy implementation. Result: Findings reveal that while the JKP program has effectively provided short-term financial support and improved access to labor market information, it is hindered by complex administrative procedures, uneven benefit distribution, and job training programs that are often misaligned with current labor market needs. Informal workers remain excluded from program coverage. Conclusion: To enhance the effectiveness of the JKP program, comprehensive administrative reforms, improved competency-based training, and inclusive strategies for informal workers are necessary. This study contributes to policy evaluation discourse by highlighting implementation gaps in Indonesia’s labor protection system amid economic shocks.
Workers Awareness and Understanding of Labor Rights and Obligations in the Workplace Michelle Simangunsong; Putri Natalia Simanjuntak; Ahmad Rayhan; Habieb Pahlevi; Lina Gurung; Yasir Riady; Muhammad Ajmal
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.42

Abstract

Background of study: Workers’ awareness of their rights and obligations within Indonesia’s employment social security system remains relatively low, particularly among informal workers. Although BPJS Ketenagakerjaan provides comprehensive protection against occupational risks, many workers still lack a clear understanding of program benefits and participation requirements, limiting the effectiveness of national social protection efforts. Aims and scope of paper: This paper examines the role of BPJS Ketenagakerjaan in improving workers’ awareness of their rights and obligations as participants in employment-based social security. The study explores existing outreach strategies, levels of worker literacy, barriers to participation, and the implications for overall social protection. Methods: A qualitative literature review method was employed by synthesizing secondary data from academic articles, government regulations, and BPJS Ketenagakerjaan reports published within the last ten years. The analysis identifies recurring issues related to worker knowledge, program implementation, and institutional challenges. Result: The findings show that BPJS Ketenagakerjaan plays an important role in disseminating information, expanding membership, and improving service accessibility. However, workers’ understanding of program benefits remains limited, participation in the informal sector is relatively low, and employer compliance is often inconsistent. Existing socialization efforts have not fully closed the awareness gap, especially among vulnerable worker groups. Conclusion: The study concludes that improving workers’ awareness requires more targeted and continuous education programs, stronger employer enforcement, and broader collaboration among government institutions. Enhancing literacy and participation is essential to achieving more comprehensive and equitable labor protection in Indonesia.
Economic Growth and Institutional Quality: Empirical Proof from selected SADC and ECOWAS Nations Susan Felix-Ashakah
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.46

Abstract

Background of study: Institutional mechanisms play a critical role in strengthening corporate governance and improving firm transparency and accountability. In emerging markets, the effectiveness of institutional oversight remains a key concern due to information asymmetry, weak monitoring, and inconsistent governance practices. Understanding how institutional factors influence corporate behavior is therefore essential to support sustainable business performance. Aims and scope of paper: This paper aims to examine the influence of institutional factors on corporate governance outcomes and firm performance within the context of sustainable business and accounting practices. The scope of the study focuses on publicly listed companies in Indonesia, emphasizing the role of institutional involvement in enhancing monitoring quality, transparency, and long-term value creation. Methods: The study employs a quantitative research design using secondary data obtained from published annual reports and financial statements. The sample was selected through purposive sampling based on data availability and institutional ownership criteria. Panel data regression analysis was applied to test the proposed relationships, supported by classical assumption tests to ensure the robustness of the model. Result: The empirical findings indicate that institutional involvement has a significant effect on corporate governance quality and firm performance. Higher levels of institutional monitoring are associated with improved transparency, reduced agency problems, and more effective managerial decision-making. Conclusion: This study concludes that institutional mechanisms serve as an important governance tool in promoting sustainable corporate performance. Strengthening institutional oversight can enhance accountability and support long-term business sustainability, particularly in emerging market environments.
Adoption of Artificial Intelligence in Micro Small and Medium Enterprises Abdul Jamal. M; Hanh Thi Pham; Shahul Hameed. M; Sadique Ahmed. R
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.47

Abstract

Background of study: Artificial Intelligence (AI) is transforming business operations globally, yet its adoption in Micro, Small, and Medium Enterprises (MSMEs) remains limited, particularly in developing economies. MSMEs face multiple constraints, including limited digital infrastructure, lack of awareness, and resistance to change, making it challenging to integrate AI technologies effectively. Aims and scope of paper: This paper aims to explore the enabling factors and barriers to AI adoption among MSMEs, with a focus on the mediating role of accounting automation and the influence of institutional support. The study also highlights the importance of organizational readiness and external policy frameworks in driving digital transformation at the MSME level. Methods: A qualitative exploratory approach was adopted, incorporating data from in-depth interviews with MSME owners, government representatives, and technology experts. The study also utilized secondary sources such as policy reports, prior academic research, and case studies. Thematic content analysis was used to extract key themes from the data. Result: Findings indicate that while awareness of AI benefits is increasing, practical adoption remains low due to cost concerns, inadequate infrastructure, and limited technical expertise. Government support programs are inconsistently accessed, and accounting automation acts as both a driver and a challenge depending on the firm’s digital maturity. Conclusion: The adoption of AI in MSMEs requires a multi-dimensional strategy that includes targeted policy interventions, awareness campaigns, and capacity-building efforts. Organizational culture, leadership commitment, and access to affordable digital tools are essential to accelerating AI integration in the MSME sector.
Unity in Action: The Mapalus Model as a Blueprint for Rural Economic Empowerment Nikolas Fajar Wuryaningrat; Lydia I. Kumajas; Deske W. Mandagi
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.102

Abstract

Background of study: Circular economy has been widely studied in manufacturing industries, yet its application in rural agricultural communities remains underexplored. Most derivative product developments often overlook whether they meet the real needs of local communities. Aims and scope of paper: This paper aims to introduce the Mapalus Circular Economic Model, which integrates the traditional Minahasan concept of mapalus—a cooperative system based on kinship—into rural economic empowerment. The scope focuses on exploring how agricultural derivative products can be developed and consumed within rural communities to create a sustainable local economy. Methods: The study employs a literature review method, synthesizing existing research on circular economy, community-based development, and the role of mapalus in strengthening collaboration, knowledge transfer, and social cohesion. Result: : Findings highlight that the Mapalus Circular Economic Model positions rural communities as both producers and consumers of derivative agricultural products. This dual role fosters sustainable economic cycles, enhances community self-reliance, and supports environmental preservation. The integration of local traditions, knowledge resources, policies, and external collaborations is identified as essential for successful implementation. Conclusion: The Mapalus Model represents a blueprint for rural economic empowerment through circular economy practices grounded in cultural values. By revitalizing mapalus traditions, the model fosters collective action, reduces poverty, and strengthens social bonds. However, as this study is based on literature review, empirical validation through field research is required to ensure its practical applicability and effectiveness in real-world settings.
The Impact of Sustainability Reporting on Financial Performance of Listed Conglomerates in Nigeria Nura Musa; Sagir Lawal; Hauwa Ibrahim Idris
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.104

Abstract

Background of study: Sustainability reporting has become vital in enhancing corporate transparency and accountability, especially in emerging economies such as Nigeria. Conglomerate firms, with diverse business portfolios, face increasing pressure to disclose non-financial information that reflects their environmental, social, and governance (ESG) commitments. Aims and scope of paper: This paper examines the impact of sustainability reporting on the financial performance of listed conglomerates in Nigeria. It specifically evaluates four dimensions of disclosure—environmental (ENV), economic (ECO), social (SOC), and governance (GOV)—and their effects on firms’ profitability measured by return on assets (ROA). The study covers six listed conglomerates on t  he Nigerian Exchange (NGX) for the period 2015–2024. Methods: A quantitative research approach was applied using secondary data extracted from annual and sustainability reports. Panel data techniques, including fixed and random effects regressions with robust standard errors, were employed to analyze 60 firm-year observations. Leverage (LEV) was used as a control variable, and diagnostic tests for multicollinearity and heteroskedasticity ensured model validity. Result: The findings indicate that governance disclosure (GOV) significantly and positively influences ROA, while environmental disclosure (ENV) shows a small but positive association. Economic disclosure (ECO) has no significant effect, and social disclosure (SOC) displays a weak negative relationship with financial performance. Conclusion: The study concludes that governance and environmental transparency enhance financial outcomes among Nigerian conglomerates. Managers should strengthen sustainability governance structures, and regulators should promote consistent disclosure standards to support sustainable business performance.
CSR Board Committee Characteristics and Corporate Tax Disclosure Porkas Sojuangon Lubis; Enika Diana Batubara; Jihan Hidayah Putri; Yenni Ramadhani Harahap; M. Azmi Ibadurrahman Lubis
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.117

Abstract

Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency. Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability. Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese. Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices. Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.

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