Indonesian Journal of Sustainability Accounting and Management

2017 - 2025

From Asian Online Journal Publishing Group
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Volume 7, issue S1, 2023

Technology Readiness Among Future Accountants Towards Digitalization of Accounting Profession pp. 1-12

Shazalina Mohamed Shuhidan, Yunita Awang, Azuraidah Taib, Norfadzilah Rashid and Mohd Sidki Hasan

Influences of Emotional Intelligence, Management Support, and IT Infrastructure on Suspicious Transaction Reporting: Evidence from Malaysia pp. 13-24

Razana Juhaida Johari, Nurul Nadhirah Abdul Kudus, Norfadzilah Rashid and Palanisamy Ganesan

Fulfilling the Demands of Digitalization in the Accounting Profession: A Technological Knowledge Assessment for Future Accountants pp. 25-35

Yunita Awang, Azuraidah Taib, Shazalina Mohamed Shuhidan, Norfadzilah Rashid and Mohd Sidki Hasan

The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies pp. 36-44

Noor Emilina Mohd Nasir, Siti Nurhazwani Kamarudin, Norfadzilah Rashid and Najihah Marha Yaacob

A Comprehensive Analysis of the Drivers Behind the Effective Tax Rate of Financial Times Stock Exchange (FTSE) in Malaysia pp. 45-55

Suzalee Saidin, Nadiah Abd Hamid, Saifulrizan Norizan, Aida Hazlin Ismail and Norfadzilah Rashid

Do Smallholder Farmers Need Paddy Microtakaful Scheme? pp. 56-67

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid and Wan Jemizan Wan Deraman

Smallholder Farmers’ Readiness for Contributing to Crop Microtakaful Scheme pp. 68-79

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid and Wan Jemizan Wan Deraman

Financial Determinants of Corporate Tax Planning among Malaysian Listed Companies in Trading and Services pp. 80-88

Zafierah Zainazor, Noor Emilina Mohd Nasir, Norfadzilah Rashid and Yunita Awang

Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia pp. 89-97

Alaa Akram Sulaiman, Norfadzilah Rashid and Nadiah Abd Hamid

Fruit Microtakaful Scheme Working Framework in Malaysia pp. 98-108

Fauzilah Salleh, Nor Mazlina Abu Bakar, Nur Salina Ismail, Norfadzilah Rashid and Wan Jemizan Wan Deraman

Volume 7, issue 2, 2023

A New Contemporary Model of Brand Fidelity: A Sustainable Clothing Brand Perspective pp. 285-295

Elisa V. P. Walujo, Michael Adiwijaya and Halimin Herjanto

Analysis in ESG Rating Agencies Motivation in the Process of Formulating the ESG Index: Institutional Logics pp. 296-306

Indahna Sulfa and Elvia R. Shauki

Financial Policy and Firm’s Value: Pancasila Corporate Governance Disclosure as Moderating Variable pp. 307-316

Mukhtaruddin Mukhtaruddin, M. Adam M. Adam, Isnurhadi Isnurhadi and Luk Luk Fuadah

Commitment to Applying Green Accounting in Industrial Companies in the Kingdom of Saudi Arabia to Achieve the Dimensions of Sustainable Development pp. 317-328

Awadalla Gafer Elhussin Abobaker and Ardi Gunardi

Green Investing, Environmental Performance, and Firm Valuation: Evidence from Indonesia pp. 329-343

Ni Nyoman Ayu Diantini, Ni Putu Ayu Darmayanti and Ica Rika Candraningrat

Adoption of Sustainable Development Goals and Financial Performance of Banks pp. 344-360

Saba Iqbal and Safia Nosheen

Sustainability Reporting, Directors’ Ownership, and Financial Performance of Listed Manufacturing Firms in Africa pp. 361-379

Emmanuel Kwame Doffour, Anthony Adu-Asare Idun, Isaac Kwadwo Anim, Emmanuel Boye Asamoah and Maya Novitasari

The Age of Artificial Intelligence: The Effect of Technology- Organization-Environment on Intention to Adopt Robotic Technologies in Hotel Businesses pp. 380-396

Erdem Baydeniz

Islamic Corporate Social Responsibility (ICSR): Integrating Islamic Values in CSR Beyond the Triple Bottom Line Perspective pp. 397-408

Driana Leniwati, Shelvi Annisa Amelia and Muhammad Wildan Affan

The Study of Relation Among Green Bonds and Other Financial Assets: A Systematic Literature Review pp. 409-422

Tita Nurvita, Noer Azam Achsani, Lukytawati Anggraeni and Tanti Novianti

A Decade of Corporate Social Responsibility Research in Indonesia: A Bibliographic Study pp. 423-444

Intan Kartika Sari and Y. Anni Aryani

Employee Financing Diversity and Corporate Social Responsibility Impact on Sustain Competitive Advantages in Sustainable Firm Performance pp. 445-459

Muhammad Naveed Jamil, Abdul Rasheed, Teguh Budiman and Mahmoona Mahmood

Towards Environmental Disclosure Based on Corporate Governance pp. 460-471

Luluk Ifada

The Efficacy of CHSE Certification within Sustainable Tourism in Post-Pandemic: Facts from Indonesia pp. 472-492

Nurul Badriyah, Mahameru Rosy Rochmatullah, Rahmawati Rahmawati, Endang Dwi Amperawa and Titin Titin

The Effect of Financial Literacy on Financial Inclusion in Sustaining Indonesia SMEs Growth pp. 493-505

Florentina Kurniasari

Carbon Emission Disclosure: Evidence from Manufacturing Company pp. 506-517

Kelvin Yauri and Luky Patricia Widianingsih

Implementation of Corporate Governance on Environmental Performance and Bank Risk in Indonesia pp. 518-526

Ni Luh Putu Sri Purnama Pradnyani, I Wayan Suartana, Maria Mediatrix Ratna Sari and I Gusti Ayu Nyoman Budiasih

Navigating the intersection of accounting and Artificial Intelligence: Assessing opportunities and risks pp. 527-535

Bhumika Gambhir, Neha Gupta and R. Srinivasan

Knowledge mapping of human resource analytics research: A visual analysis Using CiteSpace and VOSviewer pp. 536-558

Packiyanathan Mathushan and Atty Tri Juniarti

Sustainable Supply Chains in The Food Service Industry pp. 559-580

Maria Vodenicharova and Lilyana Mihova

Volume 7, issue 1, 2023

Revisiting the Impact of Board Gender Diversity on ESG Disclosure in the US pp. 1-14

Muhammad Ali and Egi Arvian Firmansyah

The Readiness of Consumers to Adopt Green Hotels in Indonesia: Does Trust Matter? pp. 15-26

Theresia Gunawan, Magdalena Erlina and Fransiska Anita Subari

Environmental Responsibilities and Firms Financial Performance: A Systematic Review and Bibliometric Analysis pp. 27-40

Mohit Verma and Mukhtaruddin Mukhtaruddin

Is the Environmental-Economic Performance Relationship Symbiotic? Evidence from Listed Non-Financial Firms in Nigeria pp. 41-52

Mohammed Kayode Ajape and V. Santi Paramita

Is the Markowitz Model Still Effective in Forming an Optimal Stock Portfolio? Empirical Evidence from the IDX ESG Leaders Index pp. 53-67

Erik Syawal Alghifari, Ardi Gunardi, Nugraha Nugraha, Ika Waspada and Maya Sari

Joint Impact of Financial Performance and Corporate Social Responsibility on Firm Value: Does Legitimacy Matter? pp. 68-76

Fransiskus Eduardus Daromes, Suwandi Ng and Korina P. Legaspi

The Role of Moral Norms and Religious Orientation in Predicting Consumer’s Pro-Environmental Behavior pp. 77-87

Havidz Kus Hidayatullah and Ayu Ekasari

Visualizing and Mapping Two Decades of Literature on Corporate Tax: A Bibliometric Analysis pp. 88-103

Noor Emilina Mohd Nasir, Najihah Marha Yaacob, Norfadzilah Rashid and Siti Nurhazwani Kamarudin

Increasing Business Performance in Property Management by Implementing the Green Habit pp. 104-120

David Kiki Baringin MT Samosir, Yvonne Augustine and Ratlan Pardede

Examining the Role of Nuclear Energy and Financial Development on Biodiversity Risk in France: New Evidence from NARDL pp. 121-132

Foday Joof, Ahmed Samour, Turgut Tursoy and Marlina Widiyanti

Environmental Disclosure Practices in Publicly Traded Companies of Bangladesh pp. 133-153

Shakhawat Hossain Sarkar, Razu Ahmed and Md. Ashraful Alam

Integrated Framework for Measuring the Impact of Corporate Sustainability Performance on Financial Performance via Customer Attraction pp. 154-168

Emmanuel Obinali Obioha and Heinz Eckart Klingelhöfer

Factors Affecting the Accounting Estimate of Provision for Devaluation of Inventories pp. 169-178

Huong Thi Thu Bui, Nguyen Van Thi Hong and Cham Thi Quynh Nguyen

Determinant Factors of Corporate Social Responsibility Disclosures in Hospitality and Tourism Companies in Indonesia and Thailand pp. 179-190

Saarce Elsye Hatane, Jennifer Eugene Chandra, Hatane Semuel and I Gusti Ayu Purnamawati

Investment Decision in Indonesia Stock Exchange: The Demographic of Environmental, Social, and Governance Investors pp. 191-204

Yanuar Trisnowati, Noer A. Achsani, Roy Sembel and Trias Andati

Antecedents of Indian Green Consumer Behavior – A PLS-SEM Analysis Approach pp. 205-221

Shalini Reddy Naini and M. Ravinder Reddy

Green Marketing of Aqua Mineral Water: How Does Trust Mediate Among Generation Z? pp. 222-234

Genoveva Genoveva and Made Ramadita Wira Darmawan

Integrated Reporting and Firm Value in an Emerging Economy: The Moderating Role of Firm Size pp. 235-247

Manimore Makri and Kailash C. Kabra

Sustainable Disclosure Toward Firm Value: Recent Development and Future Research Agenda pp. 248-271

Ni Made Sri Rukmiyati, Ida Bagus Anom Purbawangsa, I Gede Kajeng Baskara and Ica Rika Candraningrat

Do Corporate Social Responsibility and International Financial Reporting Standards Implementation Matter? pp. 272-284

Arshad Javed, Muhammad Aksar, Ayaz-ul-Haq Ayaz-ul-Haq, Muhammad Naeem and Mujibah A. Sufyani