Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.
Articles by issue : Vol 1, No 1 (2017): June 2017
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Articles
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Green Purchasing Behavior Analysis of Government Policy About Paid Plastic Bags

Khoiruman, Muhammad, Haryanto, Aris Tri

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

This research will be conducted to know: 1) The influence of green perceived value to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta. 2) The influence of green perceived risk to consumer green trust to use plastic bag after the policy of using plastic bag paid at modern retail store in Surakarta. 3) The effect of green trust on green purchase behavior of consumers to use plastic bags after the policy of using plastic bag paid at modern retail store in Surakarta. The study was conducted in modern retail stores (Alfamart, Indomart and Superindo) in Surakarta using 200 respondents who shop at the modern retail store. A model that can be used to measure green purchasing behavior in the use of paid plastic bags using four interrelated variables: green perceived value, green perceived risk, green trust and green purchasing. Data analysis using Structural Equation Model (SEM). The result of analysis and discussion showed that green perceived value have positive and significant effect to green trust, green trust has positive effect on green purchasing, but green perceived risk has no significant effect to green trust.

Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

Rahmawati, Rahmawati, Rispantyo, Rispantyo, Djamaluddin, Subekti

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

The Sustainable Development Goals and Information and Communication Technologies

Jones, Peter, Wynn, Martin, Hillier, David, Comfort, Daphne

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

The Sustainable Development Goals (SDGs) are a wide range of global sustainable development targets for the environment, society and economy and they were launched by the United Nations in 2015. In launching the SDGs, the United Nations called on all member states to embrace what are an ambitious and demanding set of challenges but it also emphasised the vital role that businesses, would have to play if these challenges were to be met. The aim of this preliminary commentary paper is to review a number of the ways the Information Communication and Technology industry believes it can contribute to the achievement of the SDGs. The paper outlines the characteristics of the concept of sustainable development and how ICT relates to sustainable development, reviews a number of the ways two leading ICT companies, namely Ericsson and Microsoft and two industry bodies, namely the GSMA which represents the interests of mobile operators worldwide, and the Global e-Sustainability Initiative, believe they can contribute to the achievement of the SDGs. The paper also examines some of the challenges the industry may face in making such a contribution and offers some reflections on the role of ICT in promoting the transition to a more sustainable future for people and the planet.

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri, Rina, Alvionita, Tika, Gunardi, Ardi

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

Corporate Governance and Strategic Management Accounting Disclosure

Honggowati, Setianingtyas, Rahmawati, Rahmawati, Aryani, Y. Anni, Probohudono, Agung Nur

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the companys annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.