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Journal Cover Indonesian Journal of Sustainability Accounting and Management
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  This is an Open Access Journal Open Access journal
   ISSN (Print) 2597-6214 - ISSN (Online) 2597-6222
   Published by Universitas Pasundan Homepage  [4 journals]
  • The Role of Carbon Accountant in Corporate Carbon Management Systems: A
           Holistic Approach

    • Authors: Francis Chinedu Egbunike, Ochuko Benedict Emudainohwo
      Abstract: Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. The study employed descriptive survey and ex- post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. There is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies. Based on this finding, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short- term costing, reporting and disclosure but also long-term climate risks.
      PubDate: 2017-12-06
      DOI: 10.28992/ijsam.v1i2.34
      Issue No: Vol. 1, No. 2 (2017)
  • Audit Committee Accounting Expert and Earnings Management with
           “Status” Audit Committee as Moderating Variable

    • Authors: Edy Suprianto, Suwarno Suwarno, Henny Murtini, Rahmawati Rahmawati, Dyah Sawitri
      Abstract: This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
      PubDate: 2017-12-06
      DOI: 10.28992/ijsam.v1i2.16
      Issue No: Vol. 1, No. 2 (2017)
  • Identification of Distribution Channels to Create Sustainable Vegetable

    • Authors: Aflit Nuryulia Praswati, Bayu Dian Aji
      Abstract: The price of vegetables has a role as a contributor to the rate of inflation. Currently the number of vegetable production in Boyolali region can no longer meet the needs of local communities. The limited amount of vegetable production and the inhibition of the vegetable distribution channel creates a scarcity of vegetables that result in price increases. This study aims to identify the distribution channel and the formation of vegetable prices derived from Boyolali area. The method used in this research is quantitative and qualitative. Respondents from this study consisted of farmers, wholesalers, small trader and end consumers. The type of distribution channel prevailing in Boyolali area are traditional and modern distribution channels. Intermediate distribution channels play a greater role in determining vegetable prices. If farmers want to improve their economic condition, it needs innovation and creativity in the process of planting, harvesting, packaging and marketing vegetable products.
      PubDate: 2017-12-06
      DOI: 10.28992/ijsam.v1i2.31
      Issue No: Vol. 1, No. 2 (2017)
School of Mathematical and Computer Sciences
Heriot-Watt University
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