International Journal of Environmental, Sustainability, and Social Science
International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, Sustainability, and Social Sciences is published quarterly and published in March, July and November. IJESSS also uses LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development and environment, and their implications for sustainable development; technical, economic, ethical and philosophical aspects of sustainable development; local, regional and global sustainability and their practical implementation; development and application of indicators of sustainability; development, verification, implementation, and monitoring of policies for sustainable development; sustainable use of land, water, energy and biological resources in development, waste management; impacts of agriculture and forestry activities on soil and aquatic ecosystems and biodiversity, Economic Circular and much more
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<![CDATA[Mountain Apiculture and Environmental Dynamics: Impact of Climate Variability on Bee Farming in OKU, CAMEROON. ]]>
<![CDATA[Ignatius Ngala KIMING]]>;
<![CDATA[Eric Kongnso MOYE]]>;
<![CDATA[Jude KWEI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.33
<![CDATA[This study aims at analyzing the effects of climate variability on bee farming in Mount Oku. The guiding premise is that climate variability has brought about environmental changes causing a fall in the quantity and quality of honey. A mixed research approach was adopted in collecting data. Questionnaires were administered to 90 purposively selected bee farmers and interviews conducted with key actors in honey production. SPSS, version 20.0 was used to analyze data while the cumulative difference index helped establish climatic anomalies and trends. Findings revealed falling rainfall trends with marked seasonal variations. Temperatures show a rising trend with little but sensitive anomalies. This has affected periods of flowering for bee plants as acknowledged by 97% of bee farmers. Hive colonization rate has been decreasing (74% - 55%), with an increasing rate of abscond (34% -46%), resulting in a reduction in honey yields. Climate variability has increased the magnitude of other environmental stressors such as bush fires and forest degradation, while reducing the growing period of some bee plants. The coping strategies put in place by bee farmers are limited and policies need to address this situation so as to maintain the quality of OKU honey.]]>
<![CDATA[Analysis of Market Reactions Before And After the Announcement of the Covid 19 Virus Pandemic ]]>
<![CDATA[Ni Luh Putu Mita MIATI]]>;
<![CDATA[I Gde Agung Wira PERTAMA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.36
<![CDATA[this study will test the market reaction seen from the JCI on the announcement of the Covid 19 Virus Pandemic on the Indonesia Stock Exchange. This study uses secondary data, namely composite stock price index from companies listed on the Indonesia Stock Exchange (IDX) in 2020. This study uses an event study to analyze the movements that occur in the JCI from day to day with an event period of 10 days. The population used in this study was composite stock price index data on the 5 days before the announcement and 5 days after the announcement. The data analysis technique used to test the hypothesis in this study was the statistical analysis of Paired Sample T-test. This test tool is part of the comparative hypothesis test or comparison test. From the results it can be concluded 1) There is a difference in composite stock price index data before and after the announcement of the COVID-19 pandemic on 12 March 2020, 2) The announcement of the COVID-19 pandemic has an effect on the differences in the JCI before the announcement and after the announcement of the COVID-19 Pandemic.]]>
<![CDATA[Regulatory Impact Assessment Analysis in Traditional Village Regulations as Strengthening Culture in Bali ]]>
<![CDATA[I Made SARA]]>;
<![CDATA[Komang Adi Kurniawan SAPUTRA]]>;
<![CDATA[A.A Ketut JAYAWARSA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.37
<![CDATA[This study aims to conduct an analysis of the impact of regulations which are important tools that connect regulatory quality, good governance and economic development, namely the Bali-Indonesia Provincial Regulation Number 4 of 2019 concerning Traditional Villages. The scope of this research is carried out at the Bali Provincial Government which allocates a budget for customary villages, and confirms this in the official village, community organizations, and society in general. The research was conducted qualitatively using the Regulatory Impact Assessment method with the Risk Assessment and Uncertainty Analysis methods. The results of all studies are that this Regional Regulation has a profit-loss assessment with a ratio of positive values ??and negative values ??of 7: 3.The overall positive value ratio is in the government, community organizations and indigenous peoples groups, while negative values ??are in groups outside the government. The results of this study recommend the continuing implementation of this regulation by always referring to the interests of the wider community. The enactment of this Regional Regulation provides evidence that it can be used as a fundamental tool in helping local governments to fill the gap between current and ideal conditions.]]>
<![CDATA[Analysis Implementation Of Accounting Information System To Financial Reports Of Small And Medium Enterprises ]]>
<![CDATA[I Nyoman SUTAPA]]>;
<![CDATA[Ni Luh Putu Mita MIATI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.39
<![CDATA[MSMEs are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. Based on the results of interviews, several small and medium enterprises in the city of Denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. A good accounting information system is needed to facilitate MSMEs in preparing financial reports, one of which is for the purposes of measuring the performance of MSMEs. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in BALI, Denpasar city. The sample in the study amounted to 100 MSMEs. The data analysis technique used Partial Least Square (PLS) analysis. As a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in Denpasar, Bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in Denpasar. the city of BALI.]]>
<![CDATA[The Influence Of Supervisory Action On The Performance Of Auditors In Public Accountant Offices ]]>
<![CDATA[Putu Gede Wisnu Permana KAWISANA]]>;
<![CDATA[Putu Budi ANGGIRIAWAN]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.40
<![CDATA[This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 55 junior auditors who work in KAP, with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires by surveyors. This research uses moderation regression analysis technique. By continuing to go through the test stages of classical instruments and assumptions. Based on the research results, it can be seen that the Locus of control variable has no effect on junior auditors' job satisfaction. The supervisory action variable has a positive influence on the performance of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in Bali.]]>
<![CDATA[The Effect Of Taxation Knowledge, Tax Sanctions And Quality Of Service On Compliance Underground Water Tax ]]>
<![CDATA[L.G.P. Sri Eka JAYANTI]]>;
<![CDATA[I.B. Putra MANUABA]]>;
<![CDATA[I. K. Puja Wirya SANJAYA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.41
<![CDATA[One of the potential regional revenues is local taxes. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this study is multiple linear regression analysis processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency.]]>
<![CDATA[Analysis Of The Effect Of Competency On Audit Quality ]]>
<![CDATA[Gde Deny LARASDIPUTRA]]>;
<![CDATA[Ni Putu Riski MARTINI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.42
<![CDATA[This study discusses the influence of Auditor Competence on Audit Quality in the Influence of Computer Assisted Audit Techniques (TABK). This research was conducted at a public accounting firm in Bali. The research time is 2020. The population of this research is 13 Public Accounting Firms (KAP) in Bali with 76 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: Auditor competence has a positive effect on audit quality and computer-assisted audit techniques are able to moderate the relationship between auditor competence and quality.]]>
<![CDATA[The Effect of Direct and Indirect Non-Oil and Gas Taxes on Domestic Revenue in Timor Leste ]]>
<![CDATA[Carlos Afonso BARRETO]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.43
<![CDATA[This study aims to determine the effect of direct and indirect non-oil taxes on domestic revenues. Secondary data are obtained from the tax office or the East Timor Revenue Service (ETRS). To determine the effect of direct and indirect non-oil and gas taxes on domestic revenues in Timor Leste, multiple regressions are used. Testing the Multiple Regression Hypothesis using the t test. The results obtained are that the non-oil and gas tax variable directly and has no positive effect on the state revenue variable. The results of the study show that direct and indirect non-oil and gas taxes together have an effect on the state revenue variable. From the regression equation, the results obtained from the effect of direct non-oil taxes on domestic revenues are $ 2,667. Meanwhile, the indirect non-oil and gas tax on domestic revenues was $ 1,525.]]>
<![CDATA[The Effect Of Tax Sanctions And Income Levels On Taxpayer Compliance With Awareness As Intervening Variables ]]>
<![CDATA[Linda SOFIANA]]>;
<![CDATA[Umi MUAWANAH]]>;
<![CDATA[Kohar Adi SETIA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.63
<![CDATA[The research objectives are: (1) to analyze the effect of tax sanctions, income levels and taxpayer awareness on taxpayer compliance. (2) to analyze the effect of tax sanctions and income levels on taxpayer awareness. (3) to analyze the effect of taxpayer awareness in mediating the effect of tax sanctions and income levels on taxpayer compliance. This research uses explanatory research type. The sample used is 75 individual taxpayer respondents at KPP Pratama Probolinggo. The statistical analysis used was the WarpPLS method. The result of the study indicates that: (1) There is no significant effect from tax sanctions upon the taxpayer compliance. (2) There are significant effect from income levels and taxpayer awareness upon the taxpayer compliance. (3) There are significant effect from tax sanctions and income levels upon the taxpayers awareness. (4)Taxpayer awareness cannot mediate the effect of tax sanctions and income levels on taxpayer compliance.]]>
<![CDATA[Audit E-SPT Information System Using Cobit 4.1 Framework ]]>
<![CDATA[Eka SETIAJATNIKA]]>;
<![CDATA[Muhammad Ardi Nupi HASYIM]]>;
<![CDATA[Heri NUGRAHA]]>;
<![CDATA[Septafeta Petra Ramot SIMAMORA]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v1i3.70
<![CDATA[The purpose of this study is to determine the effect of knowledge sharing on teacher job satisfaction, to determine the effect of knowledge sharing on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing on teacher performance mediated by teacher job satisfaction. The population in this study were 1156 teachers with the research sample involving 200 teachers. The research method used in this research is explanatory research, while the data analysis technique used is Structural Equation Modeling (SEM) with AMOS 23 and SPSS 21 software. The results show that (1) knowledge sharing has an effect on teacher job satisfaction. 2) knowledge sharing affects teacher performance, (3) job satisfaction affects teacher performance.]]>
