Indonesian Journal of Sustainability Accounting and Management

2017 - 2026

From Asian Online Journal Publishing Group
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Volume 10, issue 2, 2026

Assessing ESG Governance Risks in Digital Transformation: A Fuzzy FMEA Approach for the Textile Sector pp. 1-15

Burcu Ozcan Turkkan, Sibel Fettahoglu and Aycan Uludag

An Integrated SDT-TPB Model of Biogasoline Purchase Behavior: Empirical Evidence from the Vietnamese Market pp. 16-32

Vu Thi Hien and Nguyen Thu Huong

Board Gender Diversity and Investment Efficiency: The Mediating Role of Corporate Financialization in Pakistan pp. 33-54

Amina Malik, Bilal Latif and Adnan Jamil

A Causality Analysis of Sentiment Investor, Macroeconomic Uncertainty, and Market Dynamics in Indonesia: Lessons for Investors Resilience and Market Sustainability pp. 55-73

Putri Fariska, Andrieta Shintia Dewi, Mochamad Malik Akbar Rohandi and Qonidah Salsabila Senja

Institutional (Governance) Quality and Earnings Management in African Listed Non-Financial Firms: Evidence from A Cross-Country Study pp. 74-96

Matthew O Omotoso and Nthoto Rose Ramalefane

Employee-Centered Sustainability in the Banking Sector: Examining the Role of Spiritual Leadership in Enhancing Psychological Empowerment and Sustainable Employee Effectiveness pp. 97-115

Nazia Habib, Momna Yousaf, Shaheryar Naveed and Amna Shaheen

The Impact of Family Ownership and CEO Risk Traits on Tax Avoidance in Jordan: The Moderating Role of Environmental Responsibility pp. 116-134

Muhammad Allozi, Ruba Nimer Abdalrahman Abu Shihab and Murad Abuaddous

The Mediating Role of Circular Economy and Moderating Role of Institutional Pressures on Service Innovation and Sustainable Development pp. 135-153

Mohd Rizal Razalli, Alawee Lateh, Abdul Kafi, Alminnourliza Binti Noordin and Mohd Kamarul Irwan Abdul Rahim

Customer Adoption of AI-Enabled Digital Financial Services: Integrating Blockchain-Based Payment Trust and AI Service Intelligence pp. 154-171

Minh Tri Nguyen, Tran Thi Thanh Thanh and Nguyen Thi Hoa

Is Going Cashless Green? The impact of Digital Financial Inclusion on Environmental Quality in South Asia pp. 172-187

Samreen Fahim Babar, Asma Basit, Muhammad Tariq Majeed and Lim Kim Yew

Selective Mediation Pathways: Sustainable Practices and Competitive Advantage in Malaysia’s LNG Industry pp. 188-206

Mohd Hisyam Bin Jahimi, Changsaar Chai, Marian Bujna, Araby Madbouly A. Hussain and Chia Kuang Lee

An Institutional-Technological Framework for Carbon Footprint Tracking in ASEAN Cross-Border Supply Chains pp. 207-223

Steven Formaneck

Role of Marketing Strategy in Achieving Sustainable Competitive Advantage –Evidence from IT Firms in Bengaluru pp. 224-238

Angel Clare Antony and Anuradha P S

Promoting Business Sustainability through Green Entrepreneurship: Do Green Human Capital and Innovative Activities Matter? pp. 239-252

Hafiza Safia Shaukat, Ari Kuncara Widagdo, Rahmawati, Muhammad Amir and Yamna

ESG Pillars and Corporate Equity Financing Behaviour in Asia Pacific Firms pp. 253-265

Tanveer Illahi, Rosalan Ali and Noor Maimun Abdul Wahab

Comparison of ESG Methodologies in the Effect of Sustainability Accounting Practices on Financial Performance: A Research within the Scope of BIST Companies pp. 266-287

Burak Kayihan and Burhan Heybeli

Drivers of Consumer Attitude and Purchase Intention in Livestream Commerce in India: A Uses and Gratification Perspective pp. 288-303

Sudarsan Jayasingh and Tanmay Chattopadhyay

Determinants of Sales Tax Compliance Behaviour in Malaysia: A Theory of Planned Behaviour Perspective on Sustainable Tax Administration pp. 304-321

Azmeer Nasri, Yusri Hazrol Yusoff and Dodik Juliardi

Driving Sustainable Aviation Performance through Digital Readiness and Environmental Stewardship: Does Work Experience Matter? pp. 322-344

Vera Sylvia Saragi Sitio, Rita Intan Permatasari, Denok Sunarsi, Davena Putri Alira and Khaylilla Ardi

An Agentic AI Framework for ESG Disclosure Monitoring and Governance Evidence pp. 345-366

Amit Aylani and Madhuri Rao

Latent Demand and Attribute Insensitivity in Ride-Hailing Preferences: A Multi-City Stated Choice Study in Algeria pp. 367-383

Mohammed Bouguelaa, Imene Messameh and Barhan Eddine Bouguenna

The Effects of Sustainability-Oriented and Psychological Brand Drivers on the Brand Hate-Love Relationship pp. 384-398

Syed Ramiz ul Hassan, Tariq Iqbal Khan and Raja Ahmed Jamil

Governance Stratification and Dual Pathways to ESG Value Creation in China's Energy Storage Sector pp. 399-432

Haoyuan Li, Mingxuan Zhao and Rong Li

Financial Fragility and Liquidity Risk in Public Hospitals: A Comparative Ratio Analysis Before and During the COVID-19 Pandemic in Hatay Province, Turkey pp. 433-451

Servet Onal, Suleyman Eraslan, Fevzi Apaydin, Burhan Dikmen and Huseyin Metin

Volume 10, issue 1, 2026

Carbon Emission Disclosure Evidence from Listed Companies in Indonesia: How Green Culture Moderate Leverage and The Green Strategy pp. 1-11

Martdian Ratnasari

Eco-Labels and Green Purchasing Behaviors: The Mediating Role of Environmental Knowledge and Trust pp. 12-23

Sinan Cavusoglu

Green Human Resource Management and Environmental Performance: Mediating Role of Employee Green Behavior and Moderating Role of Green Innovation Culture pp. 24-42

Ripon Kumar Paul, Kajol Karmoker, Md Anamul Islam, Brito Roy and Md Shah Azam

The Moderating Role of Board Gender Diversity on the Relationship Between Audit Committee Financial Expertise and Corporate Green Innovation: Evidence from GCC Countries pp. 43-56

Ahmed Samour

Driving Sustainable Performance of Banks through CSR, Green HRM, and Green Banking Practices: Mediation of Employee Green Behavior and Moderation of FinTech Adoption pp. 57-79

Muhammad Ashfaq, Shamim Akhtar and Kafait Ullah

Governance and National Culture as Contingency Factors in Corporate Performance and Sustainability Outcomes: Evidence from the BRICS Economies pp. 80-97

Bruna Luza, Tamara Goncalves Falconi, Aladio Zanchet and Delci Grapegia Dal Vesco

Assessing Human Capital Disclosure in Sustainability Reporting: Application of a South African Reporting Framework pp. 98-109

Mpho D Magau

Impact of Green HR Development Practices on Sustainable Workplace Behavior in Bangladeshi Manufacturing Industries: The Moderating Role of Environmental Concern pp. 110-123

Maeen Uddin, Md Arif Ullah, Jannatul Nyeema, Priya Chowdhury and Munia Akther Merina

Audit Quality and ESG Signaling: A Mediation Analysis from Selected Emerging Markets on Firm Value Addition pp. 124-138

Ozair Siddiqui and Abdul Raheman

Evaluating the Nexus Between Foreign Ownership, Digital Transformation and Bank Performance: Evidence from Vietnam pp. 139-153

Phung Thanh Quang, Luong Thi Thu Hang, Do Thi Thu Thuy, Nguyen Anh Viet and Tran Phuong Anh

Impact of Green Innovation on Organizational Performance: The Mediating Role of Management Commitment and the Moderating Role of HRM Practices pp. 139-150

Alden Nelson, Shechah Majesty and Agustinus Setyawan

Determinants of Sustainability Disclosure: A Comparative Panel Analysis of Emerging and World Markets pp. 151-168

Ibrahim Sakin and Zeynep Turk

Sustainable Stock Investing: An Exploration of Millennials and Zoomer Investment Behavior and Intentions in ESG Based Corporate Stock Funds and Indexes pp. 154-177

Yudhi Prasetiyo, Sila Ninin Wisnantiasri, Novta Winkey Pradana, Andriyansah and Kurnia Sari Kasmiarno

E-Commerce as a Strategic Digital Capability for Sustainable MSME Performance: Evidence from Malaysia’s Insurance Sector pp. 178-191

Mei Kay Loo, Sridar Ramachandran and Raja Nerina Raja Yusof

Intertemporal Dynamics of Sustainability Disclosures: Evidence of Contemporaneous and Lagged Performance Effects in Indian Firms pp. 192-208

Adrija Shandilya and Gour Gopal Banik

Social Sustainability and Financial Performance: Accounting-Based Panel Evidence from the Jordanian Manufacturing Sector pp. 209-222

Odai Abdel Rahman Tahat and Sharifah Buniamin

Cross-Cultural Determinants of Healthy Food Choice: Domestic and International Students in South Korea pp. 223-237

Maidul Islam, Shabnam A Sheikh, Nahakpam Bidhanchandra Singh and Longjam Premi Devi

Artificial Intelligence Integration as a Strategic Management Capability: Effects on Risk-Taking, Innovation, and Sustainable Competitive Advantage pp. 238-256

Shahzadi Seema, Muhammad Ali, Lubna Shaheen and Raja Ahmed Jamil

Unpacking the Role of Sharia Supervisory Boards and Islamic Political Connection in Driving Sustainability pp. 257-268

Dwi Sulistiani, Siti Ma’rifatul Hasanah, Nur Cholifah and Sman Safiny

Modeling the Impact of Financial Literacy and Institutional Trust on Banking Inclusion in Bangladesh pp. 269-284

Md Johir Rayhan, Sabrina Akter, Abdullah Al Mamun and Md Golam Rabbe

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

Governance and Financial Sustainability of Zakat Institutions: Applying the Zakat Institutional Health Index pp. 112-145

Abdul Haris, Qurroh Ayuniyyah, Ahmad Juwaini and Hambari

Green Investment as a Mechanism to Combat Climate Change: Digital Natives’ Perspective pp. 146-157

Pallavi Venkatesh and Anuradha P S

Carbon Emissions and Firm Profitability: A SHAP and ALE-Based XAI Approach on the BIST Sustainability Index pp. 158-178

Demet Ever and Ahmet Çankal

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