Indonesia is the second-largest country globally that produces a very high amount of plastic waste, reaching 68 million tons. Meanwhile, plastic materials are difficult to decompose and take hundreds of years to disappear completely. This led to the increasing awareness of consumers around the world to decrease the use of plastic by choosing sustainable products. The purpose of this study is to analyze green marketing of the Aqua product and its impact among Generation Z. The variables of this research such as green product, green branding, and green advertising are independent variables, purchase decision is a dependent variable, and consumer trust is an intervening variable. This research is quantitative research using non-probability sampling with purposive sampling to spread the questionnaires with 30 questions and processed with SmartPLS 3.3.5 (Partial Least Square- Structural Equation Model). The total respondents of this research are 299 respondents with aged around 17-25 years old (generation Z) in Indonesia. The result shows that 7 hypotheses are accepted. Hence, this study explains that the green product, green branding, and green advertising will increase consumer trust and ultimately increase customer purchase decision of Aqua green products.
{"title":"Green Marketing of Aqua Mineral Water: How Does Trust Mediate Among Generation Z?","authors":"Genoveva Genoveva, Made Ramadita Wira Darmawan","doi":"10.28992/ijsam.v7i1.844","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.844","url":null,"abstract":"Indonesia is the second-largest country globally that produces a very high amount of plastic waste, reaching 68 million tons. Meanwhile, plastic materials are difficult to decompose and take hundreds of years to disappear completely. This led to the increasing awareness of consumers around the world to decrease the use of plastic by choosing sustainable products. The purpose of this study is to analyze green marketing of the Aqua product and its impact among Generation Z. The variables of this research such as green product, green branding, and green advertising are independent variables, purchase decision is a dependent variable, and consumer trust is an intervening variable. This research is quantitative research using non-probability sampling with purposive sampling to spread the questionnaires with 30 questions and processed with SmartPLS 3.3.5 (Partial Least Square- Structural Equation Model). The total respondents of this research are 299 respondents with aged around 17-25 years old (generation Z) in Indonesia. The result shows that 7 hypotheses are accepted. Hence, this study explains that the green product, green branding, and green advertising will increase consumer trust and ultimately increase customer purchase decision of Aqua green products.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49148384","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}
Pub Date : 2023-06-27DOI: 10.30659/ijsunissula.2.2.112-118
Ahmad Hidayah
Currently, the law that is being intensively revised or changed is Law Number 5 of 2014 concerning ASN (State Civil Apparatus Law). Minister of State Apparatus Empowerment and Bureaucratic Reform (Menpan-RB) Yuddy Chrisnandi stated that it is important to reform the management of the State Civil Apparatus (ASN) to realize good governance in order to face the ASEAN Economic Community (AEC). The general picture is that the services provided by the apparatus to the community are still low in terms of administration, such as licensing, which is still convoluted and complex. The incessant coverage in various mass media regarding corrupt practices by the state apparatus is also proof that the bureaucratic reform that has been rolled out is still far from expectations. This is compounded by the widespread practice of bureaucratic politicization in government circles in general, especially in regional government because the system of appointing officials in government institutions tends to provide opportunities.
{"title":"Analysis of The State Civil Apparatus Commission Relating to Position Selection and Return of Tasks From the State Civil Apparatus Commission to the Ministry of State Administrative and Bureaucratic Reform","authors":"Ahmad Hidayah","doi":"10.30659/ijsunissula.2.2.112-118","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.2.112-118","url":null,"abstract":"Currently, the law that is being intensively revised or changed is Law Number 5 of 2014 concerning ASN (State Civil Apparatus Law). Minister of State Apparatus Empowerment and Bureaucratic Reform (Menpan-RB) Yuddy Chrisnandi stated that it is important to reform the management of the State Civil Apparatus (ASN) to realize good governance in order to face the ASEAN Economic Community (AEC). The general picture is that the services provided by the apparatus to the community are still low in terms of administration, such as licensing, which is still convoluted and complex. The incessant coverage in various mass media regarding corrupt practices by the state apparatus is also proof that the bureaucratic reform that has been rolled out is still far from expectations. This is compounded by the widespread practice of bureaucratic politicization in government circles in general, especially in regional government because the system of appointing officials in government institutions tends to provide opportunities.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72801376","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}
Pub Date : 2023-06-27DOI: 10.30659/ijsunissula.2.2.89-104
Andi Muhammad Hario Mattuppuang, Andi Muhammad Hario Mattuppuang, G. Gunawan, Sukarno Budi Utomo
Electrification in rural areas is still inadequate due to the limitations of the main power grid. Therefore, harnessing available renewable energy sources, such as solar energy, is an appropriate solution. The solar photovoltaic (PV) system can be utilized either in connection with the main power grid or in standalone mode (islanded) and can be supported by other power generation sources through a microgrid approach to enhance reliability. This research focuses on the design of a power system backed by a single renewable energy source, based on Photovoltaic (PV) technology, for the administrative building and passenger waiting area of Bajoe Port in Bone Regency. The microgrid technology is applied to improve the reliability and continuity of the electricity supply. The limited power supply at the site will be addressed using a microgrid system that combines power from the main grid, PV modules, and emergency generators. The system modeling takes into account the sensitivity of global climate conditions and local load requirements. The HOMER Pro software is utilized as a simulator to optimize the designed system. The PV module, with an array area of 186.92 m2, will be installed in the parking area of Bajoe Port, which covers an area of 3,264.3 m2. The best result for the PV system design within the microgrid system, with a capacity of 41.5 kWp, yields an electricity output of 180,451 kWh per year based on the local average solar irradiation of 5.05 kWh/m2/day. The economic evaluation, expressed in terms of Net Present Cost (NPC) amounts to Rp. 421,251,000, with a Cost of Energy (COE) of 126.04/kWh. Moreover, the system can contribute 110,305 kWh/year to the main grid operated by the state-owned utility, Perusahaan Listrik Negara (PLN). Simulation results indicate that the designed PV microgrid system can contribute to the local daily electrical load, with a daily power requirement of 117.78 kWh and excess energy being sold to the PLN grid.
由于主要电网的限制，农村地区的电气化仍然不足。因此，利用现有的可再生能源，如太阳能，是一个适当的解决方案。太阳能光伏(PV)系统既可以与主电网连接使用，也可以以独立模式(孤岛)使用，并可以通过微电网方式得到其他发电源的支持，以提高可靠性。本研究的重点是为Bone Regency巴乔港的行政大楼和乘客等候区设计一个基于光伏(PV)技术的单一可再生能源支持的电力系统。应用微电网技术提高电力供应的可靠性和连续性。现场有限的电力供应将通过微电网系统解决，该系统结合了主电网、光伏模块和应急发电机的电力。系统建模考虑了全球气候条件的敏感性和局部负荷要求。利用HOMER Pro软件作为仿真器对设计的系统进行优化。该光伏组件阵列面积为186.92 m2，将安装在巴乔港停车场，占地面积为3264.3 m2。在容量为41.5 kWp的微电网系统中，光伏系统设计的最佳结果是，根据当地平均太阳辐照量5.05 kWh/m2/天计算，每年的发电量为180451 kWh。以净现值成本(NPC)表示的经济评估为421,251,000卢比，能源成本(COE)为126.04/kWh。此外，该系统每年可为国有公用事业公司Perusahaan Listrik Negara (PLN)运营的主电网贡献110,305千瓦时。仿真结果表明，所设计的光伏微网系统可以对当地日用电负荷做出贡献，日用电需求为117.78 kWh，多余的电能出售给PLN电网。
{"title":"Optimization of Solar Photovoltaic-Based Microgrid for Sustainable Energy Planning in Bajoe Port, Bone Regency, South Sulawesi: A Case Study","authors":"Andi Muhammad Hario Mattuppuang, Andi Muhammad Hario Mattuppuang, G. Gunawan, Sukarno Budi Utomo","doi":"10.30659/ijsunissula.2.2.89-104","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.2.89-104","url":null,"abstract":"Electrification in rural areas is still inadequate due to the limitations of the main power grid. Therefore, harnessing available renewable energy sources, such as solar energy, is an appropriate solution. The solar photovoltaic (PV) system can be utilized either in connection with the main power grid or in standalone mode (islanded) and can be supported by other power generation sources through a microgrid approach to enhance reliability. This research focuses on the design of a power system backed by a single renewable energy source, based on Photovoltaic (PV) technology, for the administrative building and passenger waiting area of Bajoe Port in Bone Regency. The microgrid technology is applied to improve the reliability and continuity of the electricity supply. The limited power supply at the site will be addressed using a microgrid system that combines power from the main grid, PV modules, and emergency generators. The system modeling takes into account the sensitivity of global climate conditions and local load requirements. The HOMER Pro software is utilized as a simulator to optimize the designed system. The PV module, with an array area of 186.92 m2, will be installed in the parking area of Bajoe Port, which covers an area of 3,264.3 m2. The best result for the PV system design within the microgrid system, with a capacity of 41.5 kWp, yields an electricity output of 180,451 kWh per year based on the local average solar irradiation of 5.05 kWh/m2/day. The economic evaluation, expressed in terms of Net Present Cost (NPC) amounts to Rp. 421,251,000, with a Cost of Energy (COE) of 126.04/kWh. Moreover, the system can contribute 110,305 kWh/year to the main grid operated by the state-owned utility, Perusahaan Listrik Negara (PLN). Simulation results indicate that the designed PV microgrid system can contribute to the local daily electrical load, with a daily power requirement of 117.78 kWh and excess energy being sold to the PLN grid.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90614227","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}
Pub Date : 2023-06-27DOI: 10.30659/ijsunissula.2.2.105-111
Kautsar Riza Salman, Eka Pratiwi
Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used is convenience sampling. The sample for this research is 106 individual taxpayers. Data and processed using PLS-SEM with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.
{"title":"The Role of E-SPT Application in Moderating the Influence of Tax Sanctions, Service Quality, and Tax Awareness on Taxpayer Compliance","authors":"Kautsar Riza Salman, Eka Pratiwi","doi":"10.30659/ijsunissula.2.2.105-111","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.2.105-111","url":null,"abstract":"Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used is convenience sampling. The sample for this research is 106 individual taxpayers. Data and processed using PLS-SEM with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74114671","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}
Pub Date : 2023-06-27DOI: 10.30659/ijsunissula.2.2.65-76
Aina Salsabila
The archipelago is vast, even become the largest archipelagic country in the world. Having many islands makes Indonesia rich in diversity of flora and fauna, one of which is the orangutan wildlife that lives in the forests of Indonesia. Illegal trade in protected wildlife is still rampant due to the lack of public awareness about the importance of preserving nature so that the population of protected wildlife does not experience extinction. The trade-in wildlife does not only cover the national level, it has even penetrated at the international level. One of the regulations regarding the protection of the international wildlife trade is the Convention on International Trade of Endangered Species of Wild Fauna and Flora (CITES). Legislation regarding the trade-in protected wildlife in Indonesia has been regulated in Law Number 5 of 1990 concerning the Conservation of Biological Resources and Their Ecosystems. The writing of this paper uses data collection methods from various sources such as articles, journals, and some websites on the internet. The novelty of this research is to discuss the legal protection of the orangutan wildlife trade in Indonesia. Ineffective government regulations make there still a lot of illegal wildlife trade.
{"title":"Legal Protection Against Illegal Orangutan Trade","authors":"Aina Salsabila","doi":"10.30659/ijsunissula.2.2.65-76","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.2.65-76","url":null,"abstract":"The archipelago is vast, even become the largest archipelagic country in the world. Having many islands makes Indonesia rich in diversity of flora and fauna, one of which is the orangutan wildlife that lives in the forests of Indonesia. Illegal trade in protected wildlife is still rampant due to the lack of public awareness about the importance of preserving nature so that the population of protected wildlife does not experience extinction. The trade-in wildlife does not only cover the national level, it has even penetrated at the international level. One of the regulations regarding the protection of the international wildlife trade is the Convention on International Trade of Endangered Species of Wild Fauna and Flora (CITES). Legislation regarding the trade-in protected wildlife in Indonesia has been regulated in Law Number 5 of 1990 concerning the Conservation of Biological Resources and Their Ecosystems. The writing of this paper uses data collection methods from various sources such as articles, journals, and some websites on the internet. The novelty of this research is to discuss the legal protection of the orangutan wildlife trade in Indonesia. Ineffective government regulations make there still a lot of illegal wildlife trade.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90218531","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}
Pub Date : 2023-06-27DOI: 10.30659/ijsunissula.2.2.77-88
Fiddaniyah Anggraini
This study aims to analyze and determine the factors that influence students' motivation and independence in learning biology in SMAN 1 Lalan during the Covid-19 pandemic. The research method used is descriptive qualitative. The subjects of this study were students of class X IPA, XI IPA, and XII IPA, and biology teachers. Data were collected by direct observation, questionnaires for students via a google form, and direct interviews with teachers and students. Data analysis was performed using Miles and Huberman's interactive analysis technique. The results showed that students' learning motivation was in the high category. Although some students have difficulty understanding the material and are sometimes sleepy due to the online learning process, students try to be enthusiastic about learning. While students' independence learning shows that students' independence in learning is also in the high category, they try to follow the online learning process. Although being able to access the internet is sometimes hampered by signals and students are still found who do not have laptops and cell phones. This shows that the factors that influence students' learning motivation and independence in online biology learning at SMAN 1 Lalan include the goals to be achieved, a sense of desire to succeed, student conditions, difficulties in accessing the internet, the role of parents, the role of teaching and learning. environmental conditions. Keywords: learning motivation; independent learning; online learning
{"title":"The analysis of motivation and students learning independence in learning biology in SMAN 1 Lalan during the Covid-19 pandemic","authors":"Fiddaniyah Anggraini","doi":"10.30659/ijsunissula.2.2.77-88","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.2.77-88","url":null,"abstract":"This study aims to analyze and determine the factors that influence students' motivation and independence in learning biology in SMAN 1 Lalan during the Covid-19 pandemic. The research method used is descriptive qualitative. The subjects of this study were students of class X IPA, XI IPA, and XII IPA, and biology teachers. Data were collected by direct observation, questionnaires for students via a google form, and direct interviews with teachers and students. Data analysis was performed using Miles and Huberman's interactive analysis technique. The results showed that students' learning motivation was in the high category. Although some students have difficulty understanding the material and are sometimes sleepy due to the online learning process, students try to be enthusiastic about learning. While students' independence learning shows that students' independence in learning is also in the high category, they try to follow the online learning process. Although being able to access the internet is sometimes hampered by signals and students are still found who do not have laptops and cell phones. This shows that the factors that influence students' learning motivation and independence in online biology learning at SMAN 1 Lalan include the goals to be achieved, a sense of desire to succeed, student conditions, difficulties in accessing the internet, the role of parents, the role of teaching and learning. environmental conditions. Keywords: learning motivation; independent learning; online learning","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88036529","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}
This study aims to determine the factors affecting the Indian green purchase intention (GPI) and examine the causal relationships between the identified determinants. The SPSS software has been used for the descriptive analysis, and the two-step analysis approach of the measurement and structural model is conducted in the SmartPLS. The results imply that multiple determinants influence the Indian consumers’ GPI, from the strongest to the weakest – green awareness, environmental attitude, green behavior, altruism, and interpersonal influence act as better predictors. The perceived environmental knowledge does not necessarily translate to the GPI. This study’s results will facilitate the industries in identifying the future purchasing factors scenario and incorporating the equivalent in their new product offerings. It also indicates that Indian consumers are more likely to indulge in green purchases if marketers in their product promotions and advertisements illustrate the consequences of their impact on the environment and the benefits of various green activities. This study is exclusive as it is the only study that has incorporated green awareness and green behavior as mediators along with the environmental attitude in studying the GPI.
{"title":"Antecedents of Indian Green Consumer Behavior – A PLS-SEM Analysis Approach","authors":"Shalini Reddy Naini, M. R. Reddy","doi":"10.28992/ijsam.v7i1.764","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.764","url":null,"abstract":"This study aims to determine the factors affecting the Indian green purchase intention (GPI) and examine the causal relationships between the identified determinants. The SPSS software has been used for the descriptive analysis, and the two-step analysis approach of the measurement and structural model is conducted in the SmartPLS. The results imply that multiple determinants influence the Indian consumers’ GPI, from the strongest to the weakest – green awareness, environmental attitude, green behavior, altruism, and interpersonal influence act as better predictors. The perceived environmental knowledge does not necessarily translate to the GPI. This study’s results will facilitate the industries in identifying the future purchasing factors scenario and incorporating the equivalent in their new product offerings. It also indicates that Indian consumers are more likely to indulge in green purchases if marketers in their product promotions and advertisements illustrate the consequences of their impact on the environment and the benefits of various green activities. This study is exclusive as it is the only study that has incorporated green awareness and green behavior as mediators along with the environmental attitude in studying the GPI.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49242896","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}
A. Javed, Muhammad Aksar, A. Haq, Muhammad Naeem, M. A. Sufyani
This investigation examines how Pakistani banks listed on stock markets fare when International Financial Reporting Standards (IFRS) are implemented and Corporate Social Responsibility (CSR) activities are carried out. This study compares the financial performance of banks over a 3-year period before and following the introduction of IFRS, using a sample of all 22 banks listed on the Pakistan Stock Exchange. To address endogeneity and unobserved heterogeneity problems, the Generalized Method of Moments (GMM) is adopted. This study reveals that the implementation of IFRS has a favorable and considerable effect on the performance of the banks. CSR has a substantial impact on ROE but has a relatively smaller effect on ROA. We discovered that the performance indicators, such as BV and EPS, have little bearing on stock return of firms in the banking sectors. The MV of stock has dropped with the increasing standard of financial reporting, but the effect of COVID-19 cannot be ignored. The study reveals that IFRS implementation affects bank performance, while CSR significantly impacts ROE. IFRS adherence enhances performance, while CSR initiatives benefit stakeholders and contribute to social welfare and sustainable development.
{"title":"Do Corporate Social Responsibility and International Financial Reporting Standards Implementation Matter?","authors":"A. Javed, Muhammad Aksar, A. Haq, Muhammad Naeem, M. A. Sufyani","doi":"10.28992/ijsam.v7i1.841","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.841","url":null,"abstract":"This investigation examines how Pakistani banks listed on stock markets fare when International Financial Reporting Standards (IFRS) are implemented and Corporate Social Responsibility (CSR) activities are carried out. This study compares the financial performance of banks over a 3-year period before and following the introduction of IFRS, using a sample of all 22 banks listed on the Pakistan Stock Exchange. To address endogeneity and unobserved heterogeneity problems, the Generalized Method of Moments (GMM) is adopted. This study reveals that the implementation of IFRS has a favorable and considerable effect on the performance of the banks. CSR has a substantial impact on ROE but has a relatively smaller effect on ROA. We discovered that the performance indicators, such as BV and EPS, have little bearing on stock return of firms in the banking sectors. The MV of stock has dropped with the increasing standard of financial reporting, but the effect of COVID-19 cannot be ignored. The study reveals that IFRS implementation affects bank performance, while CSR significantly impacts ROE. IFRS adherence enhances performance, while CSR initiatives benefit stakeholders and contribute to social welfare and sustainable development.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48926262","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}
Ni Made Sri Rukmiyati, I. Purbawangsa, I. Baskara, Ica Rika Candraningrat
This study aims to investigate empirical research to see the relationship between sustainability disclosure and firm value. This literature review is important for enhancing our understanding of the relationship between sustainability disclosure and firm value. Reviewing prior studies provides valuable insights and conclusions, and identifies trends, patterns, and gaps in the existing research. Articles were identified via publish or perish software and the Web of Science database. Through scanning with PRISMA, we analyzed 43 articles from 24 leading journals from 2007 to 2021. To the best of the researchers’ knowledge, a literature review on the relationship between sustainability disclosure and firm value is unprecedented. This study advances our knowledge of sustainability disclosure as a factor in firm value. In more detail, this study looks at the ideas that have been put out to explain the connection between the two variables and concludes that previous empirical investigations have not produced consistent findings regarding the relationship between sustainability disclosure and firm value. The relationship between sustainability disclosure and firm value has been explored from various theoretical perspectives: legitimacy theory, stakeholder theory, agency theory, signaling theory, and information asymmetry theory.
本研究旨在通过实证研究来了解可持续性披露与企业价值之间的关系。这篇文献综述对于增强我们对可持续性披露与公司价值之间关系的理解非常重要。回顾先前的研究提供了有价值的见解和结论，并确定了现有研究的趋势、模式和差距。文章是通过发布或销毁软件和Web of Science数据库识别的。通过PRISMA扫描，我们分析了2007年至2021年24种主流期刊的43篇文章。据研究人员所知，关于可持续性披露与公司价值之间关系的文献综述是前所未有的。这项研究促进了我们对可持续性披露作为企业价值因素的认识。更详细地说，本研究考察了为解释这两个变量之间的联系而提出的观点，并得出结论，之前的实证调查并没有就可持续性披露与公司价值之间的关系得出一致的结果。从合法性理论、利益相关者理论、代理理论、信号传导理论和信息不对称理论等多个理论角度探讨了可持续性披露与企业价值的关系。
{"title":"Sustainable Disclosure Toward Firm Value: Recent Development and Future Research Agenda","authors":"Ni Made Sri Rukmiyati, I. Purbawangsa, I. Baskara, Ica Rika Candraningrat","doi":"10.28992/ijsam.v7i1.751","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.751","url":null,"abstract":"This study aims to investigate empirical research to see the relationship between sustainability disclosure and firm value. This literature review is important for enhancing our understanding of the relationship between sustainability disclosure and firm value. Reviewing prior studies provides valuable insights and conclusions, and identifies trends, patterns, and gaps in the existing research. Articles were identified via publish or perish software and the Web of Science database. Through scanning with PRISMA, we analyzed 43 articles from 24 leading journals from 2007 to 2021. To the best of the researchers’ knowledge, a literature review on the relationship between sustainability disclosure and firm value is unprecedented. This study advances our knowledge of sustainability disclosure as a factor in firm value. In more detail, this study looks at the ideas that have been put out to explain the connection between the two variables and concludes that previous empirical investigations have not produced consistent findings regarding the relationship between sustainability disclosure and firm value. The relationship between sustainability disclosure and firm value has been explored from various theoretical perspectives: legitimacy theory, stakeholder theory, agency theory, signaling theory, and information asymmetry theory.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49148802","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}
The objective of this study is to examine the effect of board gender diversity on the disclosures of environmental, social, and governance (ESG) of Fortune 500 non- financial firms in the United States of America. This study utilized a sample of US non-financial firms between 2013-2022 and generated unbalanced panel data for 343 non-financial firms from the Bloomberg database comprising 2,145 firm-year observations. The results indicate that board gender diversity is positively associated with ESG disclosure. Besides, the board gender diversity also has a significant positive relationship with individual components of ESG disclosure: environmental, social, and governance disclosures. This study also explores the impact of a critical mass of women on boards on the ESG disclosure score and its three components individually. In addition, the findings suggest that the critical mass of female board members favorably impacts the environmental and governance components of the ESG score. However, their contribution to the social score is limited. This study contributes to the limited but expanding literature on the relationship between corporate governance and ESG disclosure and encourages firms in developing nations to appoint more women to the boards.
{"title":"Revisiting the Impact of Board Gender Diversity on ESG Disclosure in the US","authors":"Muhammad Ali, E. Firmansyah","doi":"10.28992/ijsam.v7i1.840","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.840","url":null,"abstract":"The objective of this study is to examine the effect of board gender diversity on the disclosures of environmental, social, and governance (ESG) of Fortune 500 non- financial firms in the United States of America. This study utilized a sample of US non-financial firms between 2013-2022 and generated unbalanced panel data for 343 non-financial firms from the Bloomberg database comprising 2,145 firm-year observations. The results indicate that board gender diversity is positively associated with ESG disclosure. Besides, the board gender diversity also has a significant positive relationship with individual components of ESG disclosure: environmental, social, and governance disclosures. This study also explores the impact of a critical mass of women on boards on the ESG disclosure score and its three components individually. In addition, the findings suggest that the critical mass of female board members favorably impacts the environmental and governance components of the ESG score. However, their contribution to the social score is limited. This study contributes to the limited but expanding literature on the relationship between corporate governance and ESG disclosure and encourages firms in developing nations to appoint more women to the boards.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45100900","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：