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Indonesian Journal of Sustainability Accounting and Management

ijsam
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Published by Universitas Pasundan

ISSN : 25976214 EISSN : 25976222 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.

Arjuna Subject : -

Articles 106 Documents

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Theoretical Linkage between Corporate Social Responsibility and Corporate Reputation Rashedul Hasan; Tee Mei Yun
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

In today’s corporate world, Corporate Social Responsibility (CSR) is becoming a significant field of study for all businesses as its notion has increased attention of both academics and practitioners. Secondary sources of data are utilized using document analysis method to understand the relationship between Corporate Social Responsibility (CSR) and corporate reputation (CR). Five papers are selected from Science Direct which covers the time frame of 2012 until 2017. Evidence indicates that there is a positive, direct and significant relationship between CSR and CR. This paper contributes to the understanding of interrelations between CSR and CR. Practitioners can use the result of this study as a foothold to strengthen the integration of CSR and take advantage of synergies between CSR and CR. The value of paper resides in making this rather under-researched literature on the relationship between CSR and CR be more accessible for both scholars and practitioners.

Green Purchasing Behavior Analysis of Government Policy About Paid Plastic Bags Muhammad Khoiruman; Aris Tri Haryanto
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

This research will be conducted to know: 1) The influence of green perceived value to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta. 2) The influence of green perceived risk to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta. 3) The effect of green trust on green purchase behavior of consumers to use plastic bags after the policy of using plastic bag paid at modern retail store in Surakarta. The study was conducted in modern retail stores (Alfamart, Indomart and Superindo) in Surakarta using 200 respondents who shop at the modern retail store. A model that can be used to measure green purchasing behavior in the use of paid plastic bags using four interrelated variables: green perceived value, green perceived risk, green trust and green purchasing. Data analysis using Structural Equation Model (SEM). The result of analysis and discussion showed that green perceived value have positive and significant effect to green trust, green trust has positive effect on green purchasing, but green perceived risk has no significant effect to green trust.

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance? Jaja Suteja; Ardi Gunardi; Rani Janisa Auristi
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation Rahmawati Rahmawati; Rispantyo Rispantyo; Subekti Djamaluddin
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach Francis Chinedu Egbunike; Ochuko Benedict Emudainohwo
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

The Sustainable Development Goals and Information and Communication Technologies Peter Jones; Martin Wynn; David Hillier; Daphne Comfort
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

The Sustainable Development Goals (SDGs) are a wide range of global sustainable development targets for the environment, society and economy and they were launched by the United Nations in 2015. In launching the SDGs, the United Nations called on all member states to embrace what are an ambitious and demanding set of challenges but it also emphasised the vital role that businesses, would have to play if these challenges were to be met. The aim of this preliminary commentary paper is to review a number of the ways the Information Communication and Technology industry believes it can contribute to the achievement of the SDGs. The paper outlines the characteristics of the concept of sustainable development and how ICT relates to sustainable development, reviews a number of the ways two leading ICT companies, namely Ericsson and Microsoft and two industry bodies, namely the GSMA which represents the interests of mobile operators worldwide, and the Global e-Sustainability Initiative, believe they can contribute to the achievement of the SDGs. The paper also examines some of the challenges the industry may face in making such a contribution and offers some reflections on the role of ICT in promoting the transition to a more sustainable future for people and the planet.

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia Rina Asmeri; Tika Alvionita; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

Identification of Distribution Channels to Create Sustainable Vegetable Prices Aflit Nuryulia Praswati; Bayu Dian Aji
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

The price of vegetables has a role as a contributor to the rate of inflation. Currently the number of vegetable production in Boyolali region can no longer meet the needs of local communities. The limited amount of vegetable production and the inhibition of the vegetable distribution channel creates a scarcity of vegetables that result in price increases. This study aims to identify the distribution channel and the formation of vegetable prices derived from Boyolali area. The method used in this research is quantitative and qualitative. Respondents from this study consisted of farmers, wholesalers, small trader and end consumers. The type of distribution channel prevailing in Boyolali area are traditional and modern distribution channels. Intermediate distribution channels play a greater role in determining vegetable prices. If farmers want to improve their economic condition, it needs innovation and creativity in the process of planting, harvesting, packaging and marketing vegetable products.

Corporate Governance and Strategic Management Accounting Disclosure Setianingtyas Honggowati; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

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