Indonesian Journal of Sustainability Accounting and Management

2017 - 2026

From Asian Online Journal Publishing Group
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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

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