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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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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.
Fuel Wood and Forest Management: A Strategy for Agricultural Sustainability in Benue South, Nigeria Shamsu Abdullahi Idris; Nura Saleh
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 Mohamed Abbas Khan G; Mohammed Yahiya Z; Ameen Basha H; Syed Shakir Razvi
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 Mohammed Yahiya Z; Ameen Basha; Syed Shakir Razvi; Mohamed Abbas Khan G
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 Syed Shakir Razvi; Mohamed Abbas Khan G; Mohammed Yahiya Z; Ameen Basha
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 Eko Risdianto; Amel Zulfukar Hassan Adlan; Usmanova Shokhsanam Avazovna
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.

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