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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 30 Documents
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Fuel Wood and Forest Management: A Strategy for Agricultural Sustainability in Benue South, Nigeria Idris, Shamsu Abdullahi; Saleh, Nura
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 1 (2026): 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.v2i1.122

Abstract

Background of study: Deforestation driven by fuel wood extraction has become a major environmental challenge in many developing countries, including Nigeria. Excessive dependence on forest resources contributes to land degradation, soil fertility loss, and reduced agricultural productivity. In rural communities, forests play a crucial role in sustaining agricultural systems, supporting livelihoods, and maintaining ecological balance. Aims and scope of paper: This study examines the relationship between fuel wood utilization, forest management practices, and agricultural sustainability in Benue South Senatorial District, Nigeria. Methods: The study was conducted across five Local Government Areas (Agatu, Apa, Otukpo, Ador, and Obi). A purposive sampling technique was used to distribute 790 questionnaires, of which 729 were returned and analyzed, representing a 92.4% response rate. Data were collected through questionnaires, Focus Group Discussions (FGDs), and Key Informant Interviews (KIIs). Descriptive statistics, including frequency and percentage, were applied, while the Relative Importance Index (RII) was used to evaluate the perceived impact of deforestation on agricultural practices. Result: The findings indicate that most respondents were farmers and long-term residents of the study area. A significant proportion (71%) were aware of the negative effects of deforestation on agriculture. The results also highlight several adaptive strategies adopted by communities, including alternative fuel sources, improved forest management practices, and increased environmental awareness. Conclusion: Effective forest management and reduced dependence on fuel wood are essential for promoting sustainable agricultural development. Strengthening community awareness, encouraging alternative energy sources, and implementing sustainable forestry policies are critical steps toward ensuring agricultural sustainability in the region.
Green Management: Integrating Environmental Sustainability into Business Operations Khan G, Mohamed Abbas; Z, Mohammed Yahiya; H, Ameen Basha; Razvi, Syed Shakir
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 1 (2026): 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.v2i1.128

Abstract

Background of study: Environmental sustainability has become an important concern for modern organizations as environmental challenges such as climate change, pollution, and resource depletion continue to intensify. Businesses are increasingly expected to adopt environmentally responsible practices that reduce ecological impact while maintaining operational efficiency. Green management has emerged as a strategic approach that integrates environmental considerations into business operations, including production processes, resource management, and supply chain activities. Aims and scope of paper: This study aims to examine how green management practices influence environmental performance, operational efficiency, and organizational sustainability in business operations. Methods: The study employed a descriptive research design using both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to 120 employees across three organizations implementing green management practices. Secondary data were obtained from sustainability reports, environmental audits, journals, and corporate records. Data were analyzed using descriptive statistics, including percentages, mean values, and trend analysis, to evaluate environmental performance indicators between 2020 and 2022. Result: The findings show significant improvements in environmental performance following the implementation of green management practices. Energy efficiency increased from 65 in 2020 to 82 in 2022, while waste reduction rose from 10% to 24%. Carbon emissions decreased from 1500 tCO₂ to 950 tCO₂. Employee awareness and support for sustainability initiatives also increased, contributing to improved productivity, cost savings, and stakeholder satisfaction. Conclusion: The study concludes that green management significantly enhances environmental sustainability and organizational performance. Integrating sustainable practices into business operations can reduce environmental impact while strengthening long-term competitiveness and stakeholder trust.
Sustainable Business Practices: A Strategic Approach for Modern Organizations Yahiya Z, Mohammed; Basha, Ameen; Razvi, Syed Shakir; Khan G, Mohamed Abbas
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 1 (2026): 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.v2i1.129

Abstract

Background of study: Environmental sustainability has become an important concern for modern organizations as environmental challenges such as climate change, pollution, and resource depletion continue to intensify. Businesses are increasingly expected to adopt environmentally responsible practices that reduce ecological impact while maintaining operational efficiency. Green management has emerged as a strategic approach that integrates environmental considerations into business operations, including production processes, resource management, and supply chain activities. Aims and scope of paper: This study aims to examine how green management practices influence environmental performance, operational efficiency, and organizational sustainability in business operations. Methods: The study employed a descriptive research design using both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to 120 employees across three organizations implementing green management practices. Secondary data were obtained from sustainability reports, environmental audits, journals, and corporate records. Data were analyzed using descriptive statistics, including percentages, mean values, and trend analysis, to evaluate environmental performance indicators between 2020 and 2022. Result: The findings show significant improvements in environmental performance following the implementation of green management practices. Energy efficiency increased from 65 in 2020 to 82 in 2022, while waste reduction rose from 10% to 24%. Carbon emissions decreased from 1500 tCO₂ to 950 tCO₂. Employee awareness and support for sustainability initiatives also increased, contributing to improved productivity, cost savings, and stakeholder satisfaction. Conclusion: The study concludes that green management significantly enhances environmental sustainability and organizational performance. Integrating sustainable practices into business operations can reduce environmental impact while strengthening long-term competitiveness and stakeholder trust.
Integrating Environmental Sustainability into HR Practices: A Study on the Impact of Green HRM on Employee Engagement and Retention Razvi, Syed Shakir; Khan G, Mohamed Abbas; Yahiya Z, Mohammed; Basha, Ameen
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 1 (2026): 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.v2i1.130

Abstract

Background of study: Growing environmental challenges and increasing stakeholder pressure have compelled organizations to integrate sustainability into their core business strategies. Human Resource Management plays a critical role in this transformation through the adoption of Green Human Resource Management (GHRM) practices, which embed environmental principles into recruitment, training, performance management, and workplace design. However, empirical evidence on how GHRM influences employee engagement and retention remains limited, particularly across diverse organizational contexts. Aims and scope of paper: This paper aims to examine the impact of Green HRM practices—specifically green training programs, eco-friendly workplace design, and green recruitment policies—on employee engagement and retention intention. The scope of the study focuses on employees working in organizations that have implemented sustainability-oriented HR practices across various industries. Methods: A quantitative, cross-sectional research design was employed. Data were collected through structured questionnaires distributed to 200 employees using purposive sampling. Descriptive statistics, correlation analysis, and analysis of variance (ANOVA) were applied to examine relationships and differences among variables. Reliability and validity tests confirmed the robustness of the measurement instruments. Result: The findings indicate strong positive relationships between Green HRM practices and employee engagement, as well as between engagement and retention intention. All GHRM variables recorded high mean scores, and ANOVA results revealed significant differences in engagement and retention based on the level of GHRM implementation. Conclusion: The study concludes that Green HRM practices significantly enhance employee engagement and retention. Integrating environmental sustainability into HR policies not only supports organizational sustainability goals but also strengthens employee commitment and long-term organizational performance.
The Role of Artificial Intelligence in Enhancing Sustainable Accounting and ESG Reporting: A Systematic Literature Review Risdianto, Eko; Adlan, Amel Zulfukar Hassan; Avazovna, Usmanova Shokhsanam
International Journal of Sustainable Business, Management and Accounting Vol. 2 No. 1 (2026): 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.v2i1.170

Abstract

Background of study: The increasing demand for sustainability and transparency has strengthened the role of sustainable accounting and Environmental, Social, and Governance (ESG) reporting in modern business practices. However, traditional reporting systems face significant challenges in managing complex, large-scale, and heterogeneous ESG data, leading to limitations in accuracy, consistency, and timeliness. Although artificial intelligence (AI) has been widely adopted in financial analysis, its application in sustainable accounting and ESG reporting remains fragmented and underexplored. Aims: This study aims to provide a comprehensive and structured analysis of the role of AI in enhancing sustainable accounting and ESG reporting. Methods: This study employs a Systematic Literature Review (SLR) using the PRISMA framework, combined with bibliometric analysis. Data were collected from the Scopus database using three keyword strategies and filtered based on predefined inclusion criteria. The dataset was cleaned using OpenRefine and analyzed using VOSviewer and Biblioshiny to explore research trends, thematic structures, and intellectual development. Result: The results show that AI technologies, particularly machine learning, natural language processing, and big data analytics, significantly improve ESG data processing, reporting efficiency, and predictive decision-making. However, ESG reporting practices remain fragmented, lack standardization, and are often implemented in isolated contexts. Conclusion: This study contributes by integrating AI, sustainable accounting, and ESG reporting into a unified perspective supported by systematic and bibliometric analysis. The findings highlight the potential of AI to enhance transparency and efficiency in sustainability reporting, while emphasizing the need for integrative frameworks and empirical validation in future research.
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.

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