Indonesian Journal of Sustainability Accounting and Management

2017 - 2025

From Asian Online Journal Publishing Group
Bibliographic data for series maintained by Sara Lim ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 9, issue 2, 2025

Sustainability-Focused Education and Strategic Management of School Landscapes: A Case Study in Secondary Schools pp. 1-21

Sibel Akten and Atila Gül

Exploring Information Asymmetry and Fair-Trade Mechanisms for Sustainability in Taiwan’s Used Car Market pp. 22-33

Chih-Hsiung Chang

ESG Rating and Firm Performance of Indonesian LQ45 Listed Companies: The Role of Female Commissioners pp. 34-43

Abdul Rohman, Agus Purwanto, Ahmad Nurkhin and Hasan Mukhibad

Tax Management and Financial Sustainability in Chinese High-Tech Enterprises: ARDL Evidence from BATH Firms pp. 44-56

Abbassi Saber and Zanouda Imane

Green Culture and Environmental Outcomes in Manufacturing SMEs: Mediated-Moderated Insights pp. 57-72

Muhammad Usman Siddqiue, Muhammad Zia Aslam and Sarfraz Zaman

Stakeholders’ Perceptions of Environmental Accounting and Reporting towards Organizational Value pp. 73-94

Mohammad Main Uddin, Md Meherul Islam Khan, Md Tazul Islam and Nitish Kanti Sarkar

Nexus between Tax Avoidance and Corporate Profitability in Bangladesh Banking Sector: Insights from Static and Dynamic Models pp. 95-111

Tania Haque, Syed Zabid Hossain and Md. Maniruzzaman

Volume 9, issue 1, 2025

Managing Director’s Muslim and Ownership Meeting Report: Evidence from Malaysia pp. 1-11

Mohd Shazwan Mohd Ariffin

How Sustainability Practice Shape Financial Performance in The Hospitality Industry: The Moderating Role of Firm Size pp. 12-28

Ni Made Sri Rukmiyati, Ni Ketut Mareni, I Wayan Tuwi, I Putu Arnawa and Ni Wayan Noviana Safitri

Evaluation of Sustainability Practices in Higher Education using ESG Concepts pp. 29-51

Gabriella Agnes Kurnia Tjahjono

Integration of Fintech, Financial Literacy, and Financial Inclusion with Sustainability Strategy to Support Business Sustainability Micro, Small and Medium Enterprises pp. 52-65

Ni Luh Putu Sri Purnama Pradnyani, Putu Aristya Adi Wasita and Ni Putu Yuria Mendra

Is Entrepreneurial Orientation The Most Important Thing for The Performance of Micro, Small, and Medium Enterprises? pp. 66-85

Haqi Fadillah and Yvonne Augustine

The Impact of Corporate Governance on Sustainability Disclosure in Indonesian Listed Banks pp. 86-103

Artha Sary Br Limbong, Berto Usman and Somnuk Aujirapongpan

Moderating Effect Of Firm Size On The Influence Of Profitability On Asean Stock Returns pp. 104-113

Esi Fitriani Komara, Ikaputera Waspada, Disman Disman and Nono Supriatna

The Role of Investment Opportunity Set in Earnings Growth pp. 114-128

Moh. Ubaidillah and Maya Novitasari

Ecotourism Visit Intentions: Linking Environment Identity, Nature Enjoyment and Social Media pp. 129-143

Eka Septiarini and Tania Adialita

Investigating Determinants of SMEs’ Green Practices: A Literature Review and Proposed Model pp. 144-165

Erni Ernawati and Diyah Ratna Fauziana

Traceability Technology in Plastic Waste Management for Recycling Paper Industry: A Circular Economy Review pp. 166-184

Rr. Citra Rapati, Marimin Marimin, Yandra Arkeman and Popong Nurhayati

Advancing Social Enterprise through Collective Action: A Strategic Approach to Enhancing Social Value pp. 185-199

Agustina Widi Palupiningrum, Joyo Winoto, Noer Azam Achsani and Satyawan Sunito

Empirical Model for Measuring How Corporate Sustainability Performance Affects Customer Attraction and Economic Success pp. 200-217

Emmanuel Obinali Obioha and Heinz Eckart Klingelhöfer

Driving Purchase Intention for Sustainable Intercity Bus Services through Social Media Marketing pp. 218-231

Olfebri Olfebri, Yuliantini Yuliantini, Rohana Sitanggang, Sandriana Marina and Reni Dian Octaviani

Financial Literacy and FinTech Access as Drivers of Financial Inclusion and Business Sustainability among Women Entrepreneurs pp. 232-250

Elissa Dwi Lestari, Florentina Kurniasari and Ika Yanuarti Loebiantoro

Enabling the Transition to a Circular Economy: A Literature Review on Stakeholder Collaboration pp. 251-269

Rike Penta Sitio, Siti Jahroh, Harianto Harianto and Suprehatin Suprehatin

Integrated Circular Farming and Supply Chain for Rural Economic Community Resilience pp. 270-290

Sirajuddin Sirajuddin, Tatang Sutisna, Samsu Hilal, Asep Ridwan and Ainun Nasifah

Exploring the Landscape of marketing performance of MSMEs in the era of digital transformation: A Bibliometric Analysis pp. 291-303

Mi’raj Akbar Pradianto, Catur Sugiarto, Endang Dwi Amperawati, Isnayni Sabila and Rahmawati Rahmawati

Understanding and Supporting for Village SDG 8 (Equitable Economic Growth): Strategies Toward Sustainable Rural Development pp. 304-316

Sofie Sofie, Rahmat Handoyo, Juniati Gunawan, Ying Chieh Liu and Anthonius Anthonius

Emotion As a Mediator in The Relationship Between Green Marketing Mix and Green Purchase Intention pp. 317-332

K. Balaji, Ashley Dominic Benny and Theresia Gunawan

Entrepreneurial Mindset for Sustainable Economic Growth: Gen Z Jabodetabek Case pp. 333-348

Pauline H. Pattyranie Tan, Nicholas Wilson and Christian S. R. Novembri

The Role of the Green Economy in The Correlation to The Circular Economy and Sustainable Business: A Case Study on The MSMEs of The GRI Community pp. 349-362

Helin G. Yudawisastra, Siti Mardiana, Suparjiman Suparjiman and Abin Suarsa

Do Mergers Matter? Financial Performance Insights from Financial and Non-Financial Sector Firms Listed in Indonesia Stock Exchange pp. 363-374

Ika Yanuarti Loebiantoro, Helena Dewi, Florentina Kurniasari, January Reza Jagge and Elissa Dwi Lestari

Building A Portfolio Under Economic Uncertainty pp. 375-390

Vera Mita Nia, Hermanto Siregar, Roy Sembel and Nimmi Zulbainarni

Model of Competitive Advantage in The Food And Beverage Sector in West Bandung District pp. 391-402

Yun Yun, Ina Primiana, Umi Kaltum and Vita Sarasi

Volume 8, issue 2, 2024

Post-Covid 19 Amusement Park Satisfaction Attributes pp. 369-387

Michael Adiwijaya, Halimin Herjanto and Grace Gutierrez

Achieving Sustainable Development through Non-Oil Sector Development: Is this Feasible in Nigeria? pp. 388-399

Charles Manasseh, Chine Sp Logan and Kenechukwu K. Ede

Sustainable Human Resource Practices: The Impact of Transformational Leadership, Organizational Commitment, and Work Motivation on Job Satisfaction pp. 400-412

Hadi Rahmanda, Yasri Yasri and Rino Rino

How to Develop Leadership in The Context of Manufacturing? pp. 413-426

Marina Kravtšuk

How the Market Values Sustainability Performance? Studies in Indonesia and Japan pp. 427-439

Maria Magdalena Duarmas and Erni Ekawati

Nexus between Corporate Governance Measures and Firm Performance: Evidence from a Fastest Growing Economy pp. 440-457

Md. Maniruzzaman and Syed Zabid Hossain

Sustainable Eco-Print Entrepreneurial Motivations, Orientations, And Strategy Adoption of Women Entrepreneurs in Bekasi City, Indonesia pp. 458-471

Lufina Mahadewi

How Belief System as The Best Driver of Control in Increasing Performance pp. 472-486

Yudi Yudi and Yvonne Augustine

Marketing Performance: Unpacking Market Orientation Mediated Innovation Capability and Sustainable Competitive Advantage of Small and Medium Enterprises Food pp. 487-503

Muhammad Fahmi, Muhammad Andi Prayogi, Muhammad Taufik Lesmana, Maharani Citra Kencana and Syahnita Syahnitar

The Effect of Technology Acceptance, Electronic Words of Mouth, and Trust on Airlines Ticket Purchase Decision pp. 504-512

Reni Dian Octaviani, Aisyah Rahmawati, Undang Juju, Edi Abdurrachman and Ika Utami Yulihapsari

The Role of Carbon Pricing Policy on ESG Performance in Asia Countries pp. 513-526

Inten Meutia, Zulnaidi Yaacob, Hasni Yusrianti and Shelly F. Kartasari

Environmental and Firm Performance: Evidence from Indonesia pp. 527-538

Makhdalena Makhdalena and Desi Zulvina

The Nexus of ESG Score and Stock Return: Evidence from The LQ45 Index pp. 539-549

Syamsi Mustofa Singgih Prayogo and Rizky Wisnoentoro

The Effect of Board Characteristics on Environmental, Social, and Governance (ESG) Disclosure pp. 550-560

Nadia Triwahyuni and Aria Farah Mita

Can Digital Tools Help Sustain Customer Loyalty Amid the Economic Crisis? Evidence from the Telecom Sector pp. 561-574

Samir Hammami, Hazem Ghaleb Al Samman, Omar Durrah, Mahjabin Banu and Tareq Alhousary

Ownership and Solvency of (Re)Insurance Companies: An Indonesian Climate-Based Insurance Study pp. 575-586

Etikah Karyani and Rivan Dwi Aghnitama

Assessing the Willingness of Indonesian and Malaysian University Students to Receive the Covid-19 Vaccine: Implications for Public Health Sustainability pp. 587-599

Hendra Lukito, Harif Amali Rivai, Nor Azilah Husin and Norfadzilah Abdul Razak

Firm Characteristics, Board Structure and Corporate Social Responsibility Expenditure and Tax Avoidance in Ghana pp. 600-612

Alhassan Musah, Philip Nukpe, Abigail Padi and Daniel Maunge Kweku Amanor

What Does the Board of Directors Do About Corporate Financial Reporting Through the Internet in Indonesia? pp. 613-625

Djuminah Djuminah, Rahmawati Rahmawati, Endang Dwi Amperawati and Kiswanto Kiswanto

Green Accounting Leads to Sustainable Companies pp. 626-638

Shankar Subramanian Iyer, Raman Subramanian, Meenakshi Dhoundiyal and Arpita Mehrotra

Volume 8, issue 1, 2024

Challenges and Opportunities for Women’s Success in Entering Green Economy-Based Businesses: A Systematic Literature Review pp. 1-19

Eviatiwi Kusumaningtyas Sugiyanto, Kesi Widjajanti, Ratna Wijayanti and Shujahat Ali

Corporate Social Responsibilities to Employees in Indonesia: Economic Return or Merely Impression Construction? pp. 20-29

Dina Madinah, Mara Ridhuan Bin Che Abdul Rahman, Mohd Rizal Palil and Shifa Mohd Noor

The Benefits of Adopting Sustainable Electronic Health Records (EHR) for Healthcare Providers: A Systematic Literature Review pp. 30-42

Ahmad Said and Yulita Hanum P. Iskandar

The Valuation of Environmental, Social, and Governance Banking: Evidence from Sri Kehati Index, Indonesia pp. 43-62

Yohanes Mario Pratama, Elizabeth Fiesta Clara Shinta Budiyono and Mario Rosario Wisnu Aji

Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices pp. 63-75

Andi Irfan, Iwan Triyuwono, Ali Djamhuri and Aji Dedi Mulawarman

Can Photographs in The Sustainability Report Obfuscate Negative Environmental Issues? Evidence from Indonesia pp. 76-91

Sri Pujiningsih and Fickry Styo Pambudi

A Systematic Literature Review of Financial Sustainability pp. 92-106

Ni Luh Gde Novitasari, I Ketut Yadnyana, Gayatri Gayatri and I Nyoman Wijana Asmara Putra

Corporate Environmental, Social and Governance Performance and Carbon Washing in China pp. 107-124

Qingchao Zeng and Nuo Xu

The Effect of Corporate Performance and Corporate Governance on Manufacturing Company Carbon Emission Disclosure pp. 125-137

Ryan Bagas Wikantyoso, Robiyanto Robiyanto and Budi Frensidy

The Effect of Corporate Social Responsibility on Firm Value During COVID-19 pp. 138-153

Josua Tarigan, Devina Nathania Joviaal and Albert Valentine

Business Strategies for Carbon Fiber-reinforced Polymer Recycling in the Aviation Industry: A Literature Review pp. 154-164

Arshi Naim, Shad Ahmad Khan, Praveen Kumar Malik and Undang Juju

Green Banking Universe and Sustainability Banking Industry in Indonesia: The Influence of Information Technology Governance pp. 165-177

Johanna Kezia Putri, Rachel Noverietha Putri, Rossalina Christanti and Albertus H. L. Nugroho

The Effect of Internal Control Mechanism Towards Fraud Prevention in Small and Medium Enterprises pp. 178-188

Azwa Fariza Azizan and Mazurina Mohd Ali

Mandatory Reporting of Business Responsibility and Sustainability and Stock Market Response: Evidence from an Emerging Economy pp. 189-202

Rajesh Desai and Teguh Budiman

Examining The Effect of Digital Skills, Computer and Smartphone Usage Hours on The Digital Impact Among Students in A Malaysian Public University pp. 203-213

Razana Juhaida Johari, Norfadzilah Rashid, Nor Hafizah Abdul Rahman, Rina Fadhilah Ismail and Yusarina Mat Isa

The Effect of CSR Disclosure and Profitability on Firm Value in Food and Beverage Sub Sector pp. 214-229

Marlina Nur Achyani, Rahmawati Rahmawati and Endang Dwi Amperawati

Environmental Sustainability: Mediating Effect of Environmental Knowledge for Pro-Environmental Behaviour pp. 230-248

Nurul Hidayana Mohd Noor, Syeliya Md Zaini, Susan Pudini and Mohammad Syazwi Jaafar Sidek

Concept And Implementation Social Return On Investment (SROI): Case Study On MSME Culinary Redesign Program pp. 249-260

Erwin Saraswati, Erlina Diamastuti, Arum Prastiwi and Ayu Aryista Dewi

Measuring Factors to Increase Village Financial Accountability pp. 261-273

Cecilia Lelly Kewo and Lenny Leorina Evinita

Antecedents of Green Purchase Intention using the Theory of Planned Behavior Model: Evidence from India pp. 274-284

Surender Badavath, Pavan Kumar Kvln, Swathi Mathur and Rambabu Lavuri

Brand Image Determination, Price Perception, and Brand Trust in the Purchase Decision of Low Cost Carrier Airlines in Indonesia pp. 285-297

Mustika Sari, Pantri Heriyati, Muhammad Thamrin and Fitri Maisarah Zahra

The Influence of Earnings Management and Earnings Opacity on Firm Value with Corporate Governance Mechanism as a Moderating pp. 298-309

Hendriyana Hendriyana and Etty Murwaningsari

The Role of Social Capital and Local Wisdom Towards the Development of The Blue Economy pp. 310-323

Bambang Haryadi, Driana Leniwati, Darti Djuharni, Sonhaji Sonhaji and Merie Satya Angraini

Green HRM and Employee Commitment: The Role of Training, Rewards, and Culture pp. 324-335

I Gusti Putu Diva Awatara, Linda Nur Susila and Endang Saryanti

Towards a Maturity Model for Accounting and Financial Sustainability in Indonesian MSMEs: Insights from a Systematic Literature Review pp. 336-368

Yumniati Agustina and Yvonne Augustine