S. Hatane, Jennifer Chandra, I. Purnamawati, H. Semuel
Corporate Social Responsibility (CSR) is increasingly recognized as one aspect of sustainable business development. Within the tourism industry, CSR plays an important aspect in integrating social and environmental concerns in strategies, policies, and business operations in interactions with the community and the company’s stakeholders. This study aims to assess and examine the critical factors that influence the formation of Corporate Social Responsibility Disclosure (CSRD) in hospitality and tourism sector companies. The motivation for this research stems from previous studies that showed contradictory results regarding the factors that influence CSRD. Furthermore, research on the factors that influence CSRD in Indonesia and Thailand’s hospitality and tourism industries is rarely done. This study uses company data from 2015 to 2019 with the Generalized Least Square and Weighted Least Square methods in data analysis. This study examines the effect of Profitability, Leverage, Firm Value, Liquidity, and Firm Size on CSRD. In addition, this study contributes to research on the influence of Firm Value on CSRD, which is still rarely done. This study shows that Leverage and Firm Size have a significant positive effect on CSRD, while Firm Value has a significant negative impact on CSRD.
{"title":"Determinant Factors of Corporate Social Responsibility Disclosures in Hospitality and Tourism Companies in Indonesia and Thailand","authors":"S. Hatane, Jennifer Chandra, I. Purnamawati, H. Semuel","doi":"10.28992/ijsam.v7i1.570","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.570","url":null,"abstract":"Corporate Social Responsibility (CSR) is increasingly recognized as one aspect of sustainable business development. Within the tourism industry, CSR plays an important aspect in integrating social and environmental concerns in strategies, policies, and business operations in interactions with the community and the company’s stakeholders. This study aims to assess and examine the critical factors that influence the formation of Corporate Social Responsibility Disclosure (CSRD) in hospitality and tourism sector companies. The motivation for this research stems from previous studies that showed contradictory results regarding the factors that influence CSRD. Furthermore, research on the factors that influence CSRD in Indonesia and Thailand’s hospitality and tourism industries is rarely done. This study uses company data from 2015 to 2019 with the Generalized Least Square and Weighted Least Square methods in data analysis. This study examines the effect of Profitability, Leverage, Firm Value, Liquidity, and Firm Size on CSRD. In addition, this study contributes to research on the influence of Firm Value on CSRD, which is still rarely done. This study shows that Leverage and Firm Size have a significant positive effect on CSRD, while Firm Value has a significant negative impact on CSRD.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45736995","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 study aims to develop an integrated framework for measuring the impact of corporate sustainability performance on financial performance via customer attraction. The study explores and communicates by literature the linkages and factors affecting corporate sustainability performance (i.e. socio-economic and environmental activities): how do proper socio-economic and environmental management translate to corporate socio-economic and environmental performances; how can factors of socio-economic performance (e.g. socio-economic development and human rights) and environmental performance (e.g. environmental process and product focus) translate via customer attraction to different measures of profit. The results prove that socio-economic development, human rights, environmental process, and product focus translate to corporate socio-economic environmental performance, and then – via customer attraction – positively influence financial performance. The study assists management to know how to achieve competitive advantage and increase their triple bottom lines by attracting and retaining customers, thus, how it ultimately influences environmental, social, and economic success. The value of the study is that it delivers an integrated framework for measuring the impact of corporate sustainability performance on financial performance via customer attraction.
{"title":"Integrated Framework for Measuring the Impact of Corporate Sustainability Performance on Financial Performance via Customer Attraction","authors":"Emmanuel Obinali Obioha, H. E. Klingelhöfer","doi":"10.28992/ijsam.v7i1.594","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.594","url":null,"abstract":"The study aims to develop an integrated framework for measuring the impact of corporate sustainability performance on financial performance via customer attraction. The study explores and communicates by literature the linkages and factors affecting corporate sustainability performance (i.e. socio-economic and environmental activities): how do proper socio-economic and environmental management translate to corporate socio-economic and environmental performances; how can factors of socio-economic performance (e.g. socio-economic development and human rights) and environmental performance (e.g. environmental process and product focus) translate via customer attraction to different measures of profit. The results prove that socio-economic development, human rights, environmental process, and product focus translate to corporate socio-economic environmental performance, and then – via customer attraction – positively influence financial performance. The study assists management to know how to achieve competitive advantage and increase their triple bottom lines by attracting and retaining customers, thus, how it ultimately influences environmental, social, and economic success. The value of the study is that it delivers an integrated framework for measuring the impact of corporate sustainability performance on financial performance via customer attraction.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43150718","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}
Shakhawat Hossain Sarkar, Razu Ahmed, Md. Ashraful Alam
This study strives to identify the level of corporate environmental disclosures and their relationship with various corporate attributes using secondary data sources. The data for this study were collected under the dichotomous procedure through content analysis of the annual reports of 190 companies. The statistical results depict that the practice of the Environmental Disclosure Index (EDI) is poor, with the banking sector securing the highest and the IT sector unveils the lowest EDI observed under the study. The regression model implies that company category, company nature, profit after tax, dividend nature, ISO 14001 certification, company age, capital employed, and total revenue are statistically significant. However, net assets value per share and multi-nationality are statistically insignificant. The research will provide valuable guidance to policymakers in formulating appropriate policies for safeguarding society through the protection and reduction of environmental degradation. It will improve the livability of the Earth for future generations. Additionally, it will aid the corporate sector in implementing measures to reduce environmental pollution resulting from their activities. This research investigates the intensity of environmental consciousness among corporations in Bangladesh and reveals the link between corporate attributes and environmental disclosure.
{"title":"Environmental Disclosure Practices in Publicly Traded Companies of Bangladesh","authors":"Shakhawat Hossain Sarkar, Razu Ahmed, Md. Ashraful Alam","doi":"10.28992/ijsam.v7i1.219","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.219","url":null,"abstract":"This study strives to identify the level of corporate environmental disclosures and their relationship with various corporate attributes using secondary data sources. The data for this study were collected under the dichotomous procedure through content analysis of the annual reports of 190 companies. The statistical results depict that the practice of the Environmental Disclosure Index (EDI) is poor, with the banking sector securing the highest and the IT sector unveils the lowest EDI observed under the study. The regression model implies that company category, company nature, profit after tax, dividend nature, ISO 14001 certification, company age, capital employed, and total revenue are statistically significant. However, net assets value per share and multi-nationality are statistically insignificant. The research will provide valuable guidance to policymakers in formulating appropriate policies for safeguarding society through the protection and reduction of environmental degradation. It will improve the livability of the Earth for future generations. Additionally, it will aid the corporate sector in implementing measures to reduce environmental pollution resulting from their activities. This research investigates the intensity of environmental consciousness among corporations in Bangladesh and reveals the link between corporate attributes and environmental disclosure.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42678458","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}
Sustainability has been popular in the recent marketing literature. Scholars take their role by investigating how to positively influence people to be more proactive in green consumption behavior. While a green attitude failed to predict green behavior, thus relying on a green attitude is not the solution. Scholars need to find out what factors need to be improved to shape consumers’ green attitudes. This study uses a relatively new perspective by examining the role of Moral Norms and Religious Orientation in predicting pro-green Behavior through forming Green Attitude Purchasing. Moral Norms and Religious Orientation, two common values which are highly concerned by most common societies in Indonesia, have never been tested together as predictors of green behavior. The proposed model is tested through hypothesis testing and 250 respondents who are daily convenience users of green products were involved. The sequential equation modeling analysis result shows that the model is fit, and all hypotheses are supported. Hence, Moral Norms and Religious Orientation can be used together to predict Green Behavior through forming of Green Purchasing Attitude. This finding contributes new perspectives that Moral and Religiosity can be applied simultaneously to any green marketing campaign, especially in Indonesia.
{"title":"The Role of Moral Norms and Religious Orientation in Predicting Consumer’s Pro- Environmental Behavior","authors":"Havidz Kus Hidayatullah, A. Ekasari","doi":"10.28992/ijsam.v7i1.466","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.466","url":null,"abstract":"Sustainability has been popular in the recent marketing literature. Scholars take their role by investigating how to positively influence people to be more proactive in green consumption behavior. While a green attitude failed to predict green behavior, thus relying on a green attitude is not the solution. Scholars need to find out what factors need to be improved to shape consumers’ green attitudes. This study uses a relatively new perspective by examining the role of Moral Norms and Religious Orientation in predicting pro-green Behavior through forming Green Attitude Purchasing. Moral Norms and Religious Orientation, two common values which are highly concerned by most common societies in Indonesia, have never been tested together as predictors of green behavior. The proposed model is tested through hypothesis testing and 250 respondents who are daily convenience users of green products were involved. The sequential equation modeling analysis result shows that the model is fit, and all hypotheses are supported. Hence, Moral Norms and Religious Orientation can be used together to predict Green Behavior through forming of Green Purchasing Attitude. This finding contributes new perspectives that Moral and Religiosity can be applied simultaneously to any green marketing campaign, especially in Indonesia.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46728482","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 analyze the impact of green habits on property management business performance in Indonesia. This research is relatively new because the variable used, that is the green habit. The data used are the primary data in accordance with a mixed methods approach. The research findings have proven that green habits have a significant influence on business performance, which means green habits can improve business performance. Consumer habits toward environmental sustainability are the determinants of product sales and will ultimately have an impact on increasing sales and company performance. The results of this study contributed both scientific and practical aspects. From the scientific aspect, it supports the theory of organizational behavior, in which companies can run more effectively and influence performance improvement by applying science or something new that is useful. From the practical aspect, the company not only pays attention to profits but must pay attention to environmental aspects and the community around the company, especially property management. It is time to implement sustainability, one of which is green habits so that they can be more developed by increasing business performance and competitiveness.
{"title":"Increasing Business Performance in Property Management by Implementing the Green Habit","authors":"D. Samosir, Y. Augustine, Ratlan Pardede","doi":"10.28992/ijsam.v7i1.477","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.477","url":null,"abstract":"The objective of this study is to analyze the impact of green habits on property management business performance in Indonesia. This research is relatively new because the variable used, that is the green habit. The data used are the primary data in accordance with a mixed methods approach. The research findings have proven that green habits have a significant influence on business performance, which means green habits can improve business performance. Consumer habits toward environmental sustainability are the determinants of product sales and will ultimately have an impact on increasing sales and company performance. The results of this study contributed both scientific and practical aspects. From the scientific aspect, it supports the theory of organizational behavior, in which companies can run more effectively and influence performance improvement by applying science or something new that is useful. From the practical aspect, the company not only pays attention to profits but must pay attention to environmental aspects and the community around the company, especially property management. It is time to implement sustainability, one of which is green habits so that they can be more developed by increasing business performance and competitiveness.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47235420","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 : 2023-01-13DOI: 10.30659/ijsunissula.2.1.1-21
Dio Eko Budi Prasetya
This study aims to analyze the influence of ethical leadership, organizational climate on employee performance with team work effectiveness as variable interverning. This study was carried out to the employees of PT. Misaja Mitra Pati. The population of this study was around 110 employees of PT. Misaja Mitra Pati. Based on purposive sampling there were 110 respondens. Data analysis of this study using SEM-PLS. The result of hypothesis test that shows the influence of ethical leadership on team work effectiveness and organizational climate on team work effectiveness is accepted. The result of hypothesis test that shows the influence of ethical leadership on employee performance and organizational climate on employee performance is accepted. The result of hypothesis test that shows the influence of team work effectiveness on employee performance is accepted. Keywords: Ethical leadership; Organizational climate; Team work effectiveness; Employee performance.
{"title":"Ethical leadership, organizational climate, team work effectiveness, and employe performance","authors":"Dio Eko Budi Prasetya","doi":"10.30659/ijsunissula.2.1.1-21","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.1.1-21","url":null,"abstract":"This study aims to analyze the influence of ethical leadership, organizational climate on employee performance with team work effectiveness as variable interverning. This study was carried out to the employees of PT. Misaja Mitra Pati. The population of this study was around 110 employees of PT. Misaja Mitra Pati. Based on purposive sampling there were 110 respondens. Data analysis of this study using SEM-PLS. The result of hypothesis test that shows the influence of ethical leadership on team work effectiveness and organizational climate on team work effectiveness is accepted. The result of hypothesis test that shows the influence of ethical leadership on employee performance and organizational climate on employee performance is accepted. The result of hypothesis test that shows the influence of team work effectiveness on employee performance is accepted. Keywords: Ethical leadership; Organizational climate; Team work effectiveness; Employee performance.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80145323","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 : 2023-01-13DOI: 10.30659/ijsunissula.2.1.22-35
A. Awal
The article outlined the legal and political intervention on language issues in Bangladesh from a historical sociolinguistic perspective. More specifically, it chronologically criticised the constitution and laws issued regarding language for the time being by state holders. In his article, the author tried to present the current issue and the question of language policy and planning in Bangladesh. Furthermore, it showed the drawbacks of previous language acts in Bangladesh. Consequently, the article illustrates the contextual interplay between language policy and linguistic rights in Bangladesh. This article used data from primary sources (constitution and government orders, ordinances, and circulations, etc.) to draw some preliminary conclusions about the challenges involved in the language controversy. One of its central themes was the linguistic rights of ethnic people, minor communities, and indigenous language speakers respectively. This article investigated how state politics and language historically affected each other. The analytical framework of the article is built on Language Education Policy (LEP) as a conceptual framework of Baldauf and Ingram (2003) which is one of the most widely researched theoretical perspectives in language policy and planning. The findings confirmed linguistic hegemony and dominance in Bangladesh by constitution and law. The most important contribution of the article was the sociolinguistic overview of the significant language laws of Bangladesh chronologically. It provided recommendations on the development of democratic language policy in Bangladesh.Keywords: Language in the Mughal period; Language in the British period; Language in the Pakistan period; Language in the Bangladesh period; Language rights for indigenous people; Language debate; Linguistic rights.
{"title":"Legal and political intervention on language issues in Bangladesh: A sociolinguistic perspective","authors":"A. Awal","doi":"10.30659/ijsunissula.2.1.22-35","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.1.22-35","url":null,"abstract":"The article outlined the legal and political intervention on language issues in Bangladesh from a historical sociolinguistic perspective. More specifically, it chronologically criticised the constitution and laws issued regarding language for the time being by state holders. In his article, the author tried to present the current issue and the question of language policy and planning in Bangladesh. Furthermore, it showed the drawbacks of previous language acts in Bangladesh. Consequently, the article illustrates the contextual interplay between language policy and linguistic rights in Bangladesh. This article used data from primary sources (constitution and government orders, ordinances, and circulations, etc.) to draw some preliminary conclusions about the challenges involved in the language controversy. One of its central themes was the linguistic rights of ethnic people, minor communities, and indigenous language speakers respectively. This article investigated how state politics and language historically affected each other. The analytical framework of the article is built on Language Education Policy (LEP) as a conceptual framework of Baldauf and Ingram (2003) which is one of the most widely researched theoretical perspectives in language policy and planning. The findings confirmed linguistic hegemony and dominance in Bangladesh by constitution and law. The most important contribution of the article was the sociolinguistic overview of the significant language laws of Bangladesh chronologically. It provided recommendations on the development of democratic language policy in Bangladesh.Keywords: Language in the Mughal period; Language in the British period; Language in the Pakistan period; Language in the Bangladesh period; Language rights for indigenous people; Language debate; Linguistic rights.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77184496","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 : 2023-01-13DOI: 10.30659/ijsunissula.2.1.56-64
Resi Agustien
This study aims to compare online and offline learning results based on the analysis of students’ learning results in Arabic course. This study used a quantitative approach with a comparative method. Data collection was carried out after the online and offline learning process was completed in a different semester. The sample of this study was the grade one college students of Islamic Education majoring in FITK IBN Tegal. It consisted of 51 students from 2019/2020 year academic and 37 students from 2020/2021 year academic. It generated 88 students in total for the sample. The students enacted as the sample of research were grade one student, since the Arabic course as the research object was taught in grade one. The compared data research was students’ learning results on the 1st Arabic course. It encompassed four valuation components namely attendance, tasks, mid-term exam, and final exam scores compiled during online learning in 2019/2020 academic year and offline learning in 2020/2021 academic year. The data in the form of students’ scores were analyzed using normality, homogeneity, and t-test analysis technique. The result of this study shows that there is a difference in result scores in online and offline learning which shows the number of 06,58. Based on the result, it can be concluded that offline learning generates higher Arabic scores than online learning. Keywords: online learning; offline learning; comparison study
{"title":"Comparative study of online and offline learning results in Arabic course: Learning model in sustainability perspective","authors":"Resi Agustien","doi":"10.30659/ijsunissula.2.1.56-64","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.1.56-64","url":null,"abstract":"This study aims to compare online and offline learning results based on the analysis of students’ learning results in Arabic course. This study used a quantitative approach with a comparative method. Data collection was carried out after the online and offline learning process was completed in a different semester. The sample of this study was the grade one college students of Islamic Education majoring in FITK IBN Tegal. It consisted of 51 students from 2019/2020 year academic and 37 students from 2020/2021 year academic. It generated 88 students in total for the sample. The students enacted as the sample of research were grade one student, since the Arabic course as the research object was taught in grade one. The compared data research was students’ learning results on the 1st Arabic course. It encompassed four valuation components namely attendance, tasks, mid-term exam, and final exam scores compiled during online learning in 2019/2020 academic year and offline learning in 2020/2021 academic year. The data in the form of students’ scores were analyzed using normality, homogeneity, and t-test analysis technique. The result of this study shows that there is a difference in result scores in online and offline learning which shows the number of 06,58. Based on the result, it can be concluded that offline learning generates higher Arabic scores than online learning. Keywords: online learning; offline learning; comparison study","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72600305","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 : 2023-01-13DOI: 10.30659/ijsunissula.2.1.36-44
Shujahat Ali, J. Reardon
The Holy Quran and the Hadith give the principles of sustainable development, which have existed for centuries; it is not a new concept in Islamic society. But recently many social evils are arising, just because, we are neglecting these rules and principles in our daily life cycle at the level of civic society and government in the Islamic world. In the Islamic view, Allah created every supported thing in the award of human beings but give the rule of consumption without unnecessary distribution. In this research paper, data was collected through a structured interview method from 16 students. This data analysis with the tool of text analysis getting get could an image and explains in detail this collected data. And conclude some important barriers which create the hurdle in the way of establishing the concept of Islamic sustainable development.
{"title":"Perceived barriers to the Islamic concept of sustainability","authors":"Shujahat Ali, J. Reardon","doi":"10.30659/ijsunissula.2.1.36-44","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.1.36-44","url":null,"abstract":"The Holy Quran and the Hadith give the principles of sustainable development, which have existed for centuries; it is not a new concept in Islamic society. But recently many social evils are arising, just because, we are neglecting these rules and principles in our daily life cycle at the level of civic society and government in the Islamic world. In the Islamic view, Allah created every supported thing in the award of human beings but give the rule of consumption without unnecessary distribution. In this research paper, data was collected through a structured interview method from 16 students. This data analysis with the tool of text analysis getting get could an image and explains in detail this collected data. And conclude some important barriers which create the hurdle in the way of establishing the concept of Islamic sustainable development.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77275691","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 : 2023-01-13DOI: 10.30659/ijsunissula.2.1.45-55
Natalistyo Tjatur Andi Handojo, Z. Machmuddah, Anna Sumaryati
Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.
{"title":"Independent board of commissioners moderates CSR disclosure relationship on financial performance","authors":"Natalistyo Tjatur Andi Handojo, Z. Machmuddah, Anna Sumaryati","doi":"10.30659/ijsunissula.2.1.45-55","DOIUrl":"https://doi.org/10.30659/ijsunissula.2.1.45-55","url":null,"abstract":"Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83254125","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}
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