Indonesian Journal of Sustainability Accounting and Management最新文献_第8页

The missing link in the relationship of corporate social responsibility and firm value in Indonesia 印尼企业社会责任与企业价值关系缺失的一环

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-01-26 DOI: 10.30659/ijsunissula.1.1.51-72

I. Istianingsih

{"title":"The missing link in the relationship of corporate social responsibility and firm value in Indonesia","authors":"I. Istianingsih","doi":"10.30659/ijsunissula.1.1.51-72","DOIUrl":"https://doi.org/10.30659/ijsunissula.1.1.51-72","url":null,"abstract":"The inconsistency of research results on the relationship between Corporate Social The inconsistency of research results on the relationship between Corporate Social Responsibility and Firm Value indicates missing variables in the relationship. This study aims to test Profitability as a moderator and mediator that bridges CSR and Firm Value's relationship. his type of research is causal-comparative research. The population in this study includes companies manufacturing listed on the Indonesia Stock Exchange (IDX). Selection of the sample with the purposive sampling method. This research's total sample is 107 companies for three periods, so the total sample size is 107 companies x 3 periods 321 data. The analysis used is path analysis and test Moderated Regression Analysis (MRA). The results showed that CSR positive and significant effect on Profitability. On the other hand, CSR is a significantly negative effect on firm value. As measured by return on assets (ROA), Profitability has a significantly positive effect on firm value. CSR positive and significant effect on the firm value of the Company through Profitability. On the other hand, as measured by return on assets (ROA), Profitability proved unable to moderate the relationship between CSR with the firm's value.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"55 Pt 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87972944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The role of knowledge management on learning organization capacity and job performance 知识管理对学习型组织能力和工作绩效的作用

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-01-26 DOI: 10.30659/ijsunissula.1.1.73-90

Tatiek Nurhayati, Wulandari Dyah Pitaloka

引用次数: 0

The development of a joyful learning-based Arabic textbook for non-Arabic education study students 面向非阿拉伯语教育学生的快乐学习型阿拉伯语教材的开发

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-01-26 DOI: 10.30659/ijsunissula.1.1.28-38

Resi Agustien

{"title":"The development of a joyful learning-based Arabic textbook for non-Arabic education study students","authors":"Resi Agustien","doi":"10.30659/ijsunissula.1.1.28-38","DOIUrl":"https://doi.org/10.30659/ijsunissula.1.1.28-38","url":null,"abstract":"This study aims to design and develop a joyful learning-based Arabic textbook for non-Arabic education study students to find out students’ responses towards the design of the textbook. This study is motivated by various input of students in Ilmu Tarbiyah dan Keguruan Faculty of Institut Agama Islam Bakti Negara (IBN), Tegal. This becomes their hardship in following Arabic lectures especially for the graduate of public schools such as high school and vocational school. The method used in this study is Research and Development method with Borg and Gall development model. The population of this study is the entire students of FITK IBN Tegal of 2020/2021-year academic with 31 samples of the student. The sampling technique of this study uses the probability sampling technique by giving the same opportunity for every population element (member) to be selected as a sample member. The research approach uses a descriptive quantitative approach. A questionnaire is used as a data collecting instrument. The questionnaire is used to collect quantitative data. The result of this study explains that the design expert gives score percentage to textbook design on the material aspect as big as 92% (excellent), learning aspect 97% (excellent), display aspect 91% (excellent), and presentation aspect 94% (excellent). Students’ response to the joyful learning-based Arabic textbook for non-Arabic education study students is excellent with a score percentage as big as 83%.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88886297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The application of the state financial losses' assessment in corruption crime after the verdict of the constitutional court no. 31/puu-x/2012 宪法法院第1号判决后国家经济损失评估在贪污罪中的适用。31 / puu-x / 2012

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-01-26 DOI: 10.30659/ijsunissula.1.1.1-27

Anwar Sadat

{"title":"The application of the state financial losses' assessment in corruption crime after the verdict of the constitutional court no. 31/puu-x/2012","authors":"Anwar Sadat","doi":"10.30659/ijsunissula.1.1.1-27","DOIUrl":"https://doi.org/10.30659/ijsunissula.1.1.1-27","url":null,"abstract":"The corruption cases in Indonesia are considered as a crime which is increasingly worrying since it causes state losses, even in its development the value of losses suffered by the Indonesia state are getting increased. This study aims to find out the application of the state financial losses’ assessment in corruption crime’s verdict. This study is a normative legal study using a statutory approach, conceptual approach, and comparative approach. The legal materials are used such as primary material (the corruption law), secondary materials (book and journal), and tertiary materials (law dictionary and Indonesian dictionary). The technique of legal material collection is carried out by studying literature, while the analytical technique is carried out using the interpretation method. The results of the study show that in the context of assessing the state losses, not all the cases being tried which are related to corruption crime, must go through an audit process of BPK or BPKP. When the calculation and the determination of the state losses are easy to calculate, it is only needed to be done by an investigator or prosecuting attorney. Thus, the calculation and the determination of the state financial losses is only carried out if needed, or when the statements of the experts are entered, to add or to give their statements before the trial. ","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77989791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Standard English in Bangladesh: A legacy of colonization 孟加拉国的标准英语:殖民的遗产

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-01-26 DOI: 10.30659/ijsunissula.1.1.38-50

A. Awal

{"title":"Standard English in Bangladesh: A legacy of colonization","authors":"A. Awal","doi":"10.30659/ijsunissula.1.1.38-50","DOIUrl":"https://doi.org/10.30659/ijsunissula.1.1.38-50","url":null,"abstract":"The paper aims to reveal the debate of Standard English (SE) and Non-standard English from a sociolinguistics perspective in Bangladesh. The validity of so-called Standard English is examined in the light of post-colonial reaction linguistically. The legitimacy of accepting local verities of English as Global Englishes is investigated with due socio-political references. The myth and reality of Standard English in ELT (English Language Teaching) has priority in this paper and it reveals how so-called Standard English is associated with Linguistic Imperialism. The paper examines the sociolinguistic reality of English in Bangladesh from the perspective of 'My English (ME)', which is a linguistic revolt against Standard English (SE). It describes the saturation of English in various domains to understand the place of English in the local linguistic ecology in Bangladesh. Certain linguistic and non-linguistic factors are highlighted here, which may interrupt determining English variety status in Bangladesh. As education is a required field where English has a predominant presence, not only as a language for learning but also as a language in which Bangladeshi learners are anticipated to develop practical proficiency, it is high time to establish rights on own variety of English under the umbrella of Global Englishes. In Bangladesh, thus, the practice of learning Standard English is a colonial legacy. Apart from the mother language, people have been learning English subsequently the British became successful in colonizing this land and its citizens.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"155 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78222122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria 监测机制对尼日利亚环境信息披露质量的影响

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-12-22 DOI: 10.28992/ijsam.v5i2.322

Saheed Olanrewaju Issa, N. Yunusa, Aisha Mahmoud Hamman

{"title":"Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria","authors":"Saheed Olanrewaju Issa, N. Yunusa, Aisha Mahmoud Hamman","doi":"10.28992/ijsam.v5i2.322","DOIUrl":"https://doi.org/10.28992/ijsam.v5i2.322","url":null,"abstract":"Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44480600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

An Analysis of Sustainable Website Designs by Indian Universities 印度大学可持续网站设计分析

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-12-22 DOI: 10.28992/ijsam.v5i2.399

N. Elangovan, E. Sundaravel, L. Ganesh, E. Wolok

{"title":"An Analysis of Sustainable Website Designs by Indian Universities","authors":"N. Elangovan, E. Sundaravel, L. Ganesh, E. Wolok","doi":"10.28992/ijsam.v5i2.399","DOIUrl":"https://doi.org/10.28992/ijsam.v5i2.399","url":null,"abstract":"This study assesses the level of sustainability found in Indian university websites. The study compares the sustainability of 868 websites of universities across India using the URL https://ecograder.com/, which provides a consolidated score on how “green” each website is. Various parameters have been tabulated and statistically analyzed. The research findings demonstrate that most Indian university websites rank far below the sustainability levels expected based on contemporary technological and environmental concerns. Though the websites’ sustainability scores can be easily determined, this study goes on to provide consolidated values and helps benchmark website sustainability. Insights of the study reveal an urgent need for Indian universities to create sustainable websites and set an example for other sustainable initiatives. The study uses a particular tool to calculate the university websites’ consolidated sustainability scores. Other individual tools may be used for an in-depth measure of each sustainability parameter. The study shows that universities exhibit sustainability issues, and their websites are a prime example. Being a fertile ground for sustainability principles and having adequate knowledge of technology, universities need to follow sustainability principles in every aspect and support the industry in creating a greener environment.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47675059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia 董事会特征是否影响绿色银行信息披露?来自印度尼西亚的经验证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-12-18 DOI: 10.28992/ijsam.v5i2.333

Dessy Noor Farida, Agus Purwanto

{"title":"Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia","authors":"Dessy Noor Farida, Agus Purwanto","doi":"10.28992/ijsam.v5i2.333","DOIUrl":"https://doi.org/10.28992/ijsam.v5i2.333","url":null,"abstract":"In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45688298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Effects of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange 环境、社会和治理披露对组织可见性的影响——对印尼证券交易所上市的非金融公司的实证研究

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-12-18 DOI: 10.28992/ijsam.v5i2.476

Rizki Chairani, Z. Zuraida

{"title":"Effects of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange","authors":"Rizki Chairani, Z. Zuraida","doi":"10.28992/ijsam.v5i2.476","DOIUrl":"https://doi.org/10.28992/ijsam.v5i2.476","url":null,"abstract":"This study investigates the effect of environmental, social, and governance (ESG) disclosures on the organizational visibility of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2019. We posit that ESG disclosure generally affects these firms positively. Our sample consists of 125 firm-year observations of the companies’ sustainability reports, as well as their coverage in the form of news and articles produced by national media. We measure visibility based on the number of media reports received by each of these corporations. Their ESG performances are scored according to the index issued by the Indonesian Ministry of Environment and Forestry. We employed multiple linear regression analysis to test our hypothesis. Our research demonstrates significant positive effects of the ESG in the aggregate and in the individual component of disclosures on organizational visibility. These results align with both the legitimacy theory in recognizing the social contract between a business and society and the stakeholder theory in acknowledging the relationships between a business and its customers, suppliers, investors, and others. Both theories underline and emphasize the importance of organizational behavior for ESG activities. Our study contributes to the vibrant and extensive ongoing debates in the organizational visibility literature regarding corporate ESG disclosure.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46156334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integration of Industry 4.0 for a Smart and Sustainable Future of the Healthcare Sector in the Post-COVID Era 整合工业4.0，实现后covid时代医疗保健行业的智能和可持续未来

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-12-18 DOI: 10.28992/ijsam.v5i2.417

Ratri Parida, Aarti Singh, Rambabu Lavuri

引用次数: 0