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Review of Ethics in Sustainable Finance and Accounting
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 31238505     DOI : https://doi.org/10.70865/resfa
Core Subject : Economy,
Economics, Econometrics & Finance
Review of Ethics in Sustainable Finance and Accounting (RESFA) is an interdisciplinary publication dedicated to original research and scholarly work in the fields of ethical practices, sustainable finance, and accounting. This journal aims to facilitate and promote the dissemination of knowledge and innovative findings to a global audience of researchers, practitioners, and policymakers. The RESFA provides a platform for critical discussions and advancements in understanding ethical considerations in finance and accounting, aligning with the pressing global needs for sustainable and responsible financial practices. By serving as a forum for research and discourse, the journal plays an essential role in advancing scholarly understanding of strategies that enhance ethical financial practices while ensuring sustainability and accountability. The scope of our journal includes: 1. Ethics in Sustainable Finance 2. Sustainable Accounting and Environmental Reporting 3. Sustainable Investment and ESG 4. Corporate Social Responsibility and Accountability 5. Business Ethics and Corporate Governance 6. Transparency and Accountability in Financial Reporting 7. Financial Impact of Climate Change and Environmental Risks 8. Green Finance and Sustainable Financial Instruments 9. Role of Accounting in Achieving SDGs 10. Ethics in Investment and Portfolio Management 11. Environmental and Sustainability Auditing 12. Public Policy and Regulations related to Sustainable Finance 13. Organizational Behavior and Ethics in Financial Decision Making 14. Ethical Issues in Public and Private Sector Accounting All manuscripts submitted to RESFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published twice a year (March and September).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Recruitment Dynamics and Organizational Performance of Selected Banks in Delta State Akpenyi Florence Dumbiri; Kifordu Anyibuofu Anthony; Odita O. Anthony
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.26

Abstract

While the business world is starting to understand the significance of recruitment dynamics, there is still a lack of scholarly research investigating the reasons behind how recruitment dynamics affect organizational performance, especially in the banking industry. The aim of this research was to fill a gap in knowledge by performing a descriptive analysis with primary data gathered from 176 employees at specific banks in Delta State, Nigeria, using a straightforward random sampling technique. The information was obtained through questionnaires filled out by the employees themselves and then examined using descriptive statistics, bivariate correlation analysis, and multiple linear regression analysis. The results showed a strong positive linear relationship between Culture and performance, and the regression analysis revealed that the dimensions of recruitment dynamics (work experience, educational background, and cultural outfit) are statistically significant predictors of organizational performance at a 95% level of confidence. Specifically, the findings indicate that a unit increase in work experience, education, and Culture leads to a significant increase in organizational performance. The study concludes that recruitment dynamics have a significant impact on organizational performance in the banking sector and recommends that banks leverage social media platforms and short text messaging services to facilitate prompt reporting and action on misconduct and corrupt practices.
The Intersection of Corporate Social Responsibility (CSR), Firm Performance, and Clinical Psychology Samuel Ejiro Uwhejevwe-Togbolo; Victoria Omenebele Kaizar; Sunny Oteteya Temile; Festus Elugom Ubogu; Prince Efanimjor; A. A. Okwoma
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.43

Abstract

CSR is a firm’s dedication to the environmental and social responsibility of business practices. As businesses become more aware of their social and environmental responsibilities, CSR has become more and more important in today’s firm operations. Firms have begun introducing workplace wellness programs, counselling services, and stress management workshops to support employee well-being. These initiatives align with clinical psychology principles, emphasising resilience, ethical behaviour, and interpersonal dynamics. The study The study adopts a quantitative research design to explore the intersection of CSR, FP, and clinical psychology. The study population comprise of the 108 non-financial firms quoted in the Nigerian Exchange Group (NGX) as at December 2024. A purposive sampling technique is employed to select 85 respondents who have direct experience with CSR practices and mental health interventions in their organizations. The study data is collected through a structured questionnaires designed to measure respondents' perceptions of CSR initiatives, FP, and clinical psychology-related programs. The results of the study amongst others indicate that CSR initiatives focusing on employee well-being contribute to productivity and stakeholder trust. The study concluded that, the intersection of CSR, firm performance, and clinical psychology principles reveals promising trends. CSR and mental health-focused programs guided by psychological insights will positively impact employee well-being, productivity, ethical leadership, stakeholder trust, and sustainability. It was recommended in the study that, firms should prioritize psychological well-being when designing and implementing CSR initiatives to fully realize their potential benefits.
Factors Affecting Job Satisfaction of Non-Educational Personnel: A Study at Mahaputra Muhammad Yamin University Nurhayati Nurhayati; Ida Nirwana; Yogi Pratama
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.53

Abstract

This study aims to analyse the effect of workload, compensation, and organisational communication on job satisfaction of non-educational staff at Mahaputra Muhammad Yamin University Solok. This research uses quantitative methodology with a sample of 39 respondents. Information was collected through questionnaires. Multiple regression analysis resulted in a regression equation Y = 8.510 + 0.486X1 + 0.219X2 + 0.126X3 + e. The calculated t value of 3.074 > t table 2.03011 and sig 0.004 < 0.05 indicates that workload (X1) significantly affects job satisfaction. Based on the results of the t test, compensation does not significantly affect job satisfaction (X2), as indicated by the t value of 1.731 < t table 2.03011 and sig value of 0.092 > 0.05. In addition, the calculated t value of 0.838 < t table 2.03011 and sig 0.408 > 0.05 indicate that job satisfaction and organisational communication (X3) are not significantly correlated. At Mahaputra Muhammad Yamin University in Solok, job satisfaction of non-educational personnel is influenced by workload, salary, and organisational communication, as indicated by the calculated F value of 28.339 > F table 3.27. The three variables have an influence of 70.8% on job satisfaction, based on the R Square value of 0.708 or 70.8%, while the variables not included in this study are 29.2%.
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence Chukwuekwu Nordi Okonta; Chiamogu Anselm Nnamdi
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.63

Abstract

This study explores the integration of Artificial Intelligence (AI) in forensic investigations for fraud detection within Nigerian firms. As conventional approaches prove inadequate against increasingly complex fraudulent activities threatening business sustainability, the research examines how AI technologies can enhance investigative processes. Using a documentary approach, the study analyzes the application of data analytics, machine learning algorithms, and predictive modeling in improving the speed, accuracy, and efficiency of fraud detection. Despite implementation challenges in the Nigerian context, findings indicate that AI-driven forensic techniques facilitate more effective fraud detection and prevention through proactive monitoring. The study recommends that Nigerian firms prioritize integrating AI technologies into their forensic frameworks, provide regular training for forensic teams on AI tools, and collaborate with technology providers to develop customized solutions addressing specific fraud detection challenges within Nigerian businesses.
Corporate Social Disclosures and Financial Performance of Quoted Oil and Gas Companies in Nigeria Saturday Hope Enwien; Ebiaghan Frank Orits
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.67

Abstract

This study examined the extent to which corporate social responsibility (CSR) disclosures impact the financial performance of publicly quoted oil and gas companies in Nigeria. Two CSR disclosure indicators - local community initiatives and social donations/gifting - were employed as independent variables, alongside four financial performance indicators: return on assets (ROA), return on equity (ROE), return on capital employed (ROCE), and earnings per share (EPS). Firm size served as a control variable. Using dummy variables for CSR disclosures and panel data from 10 companies over a 10-year period (2014–2023), the analysis applied descriptive, post-estimation, and inferential statistics through fixed and random effects models.Findings revealed that CSR disclosures significantly influenced ROA (F = 11.31; p < 0.05), ROCE (F = 9.54; p < 0.05), and EPS (F = 32.40; p < 0.05), while their effect on ROE was insignificant (F = 1.26; p = 0.2933 > 0.05). The study concludes that CSR disclosures are key determinants of financial performance, particularly in enhancing ROA, ROCE, and EPS.Based on the findings, it is recommended that regulatory authorities in Nigeria’s oil and gas sector encourage firms to invest more in CSR-related ventures, as they have proven financial benefits. Furthermore, oil and gas companies should scale up in size and capital employed while advocating for greater CSR transparency to enhance overall financial performance.
The Effect of Corporate Social Responsibility Disclosure on Firm Value with Environmental Performance as a Moderating Variable I Putu Bayu Suda; I Made Karya Utama
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 2 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i2.168

Abstract

As industrial rivalry intensifies, companies face mounting pressure to boost their performance and market valuation. Nevertheless, prioritizing profits above all else tends to result in the disregard of social and environmental responsibilities which a tendency particularly pronounced in manufacturing, where operations involving waste disposal directly affect ecological systems. Consequently, firms must not only implement but also publicly disclose their Corporate Social Responsibility (CSR) commitments, thereby demonstrating accountability to stakeholders while simultaneously cultivating investor confidence and enhancing corporate value. This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and firm value, with environmental performance as a moderator, focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Using a sample of 58 companies (174 firm-year observations), CSR disclosure was measured using the Global Reporting Initiative (GRI) G4 index, firm value using Tobin’s Q, and environmental performance using PROPER ratings from the Ministry of Environment. Moderated regression analysis reveals that CSR disclosure has a significant positive effect on firm value (β = 8.426, p < 0.05). Furthermore, environmental performance significantly strengthens this relationship (interaction β = 2.791, p < 0.05), indicating that the CSR-firm value linkage is amplified for companies with superior environmental ratings. The model explains 7.9% of firm value variation. These findings support stakeholder, legitimacy, and signaling theories, demonstrating that environmental performance enhances investor confidence in CSR activities. The study provides implications for corporate sustainability strategy, investor decision-making, and environmental policy design in emerging markets.

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