Inclusive Society and Sustainability Studies

Environmental Accounting Practices and Corporate Global Performance in an Emerging Market: The Mediating Role of Environmental Disclosure

2024-12-11T12:36:46+07:00

Environmental accounting practices (EAP) serve as a comprehensive system for monitoring and reporting environmental facts, effectively addressing the limitations of traditional accounting. A review of the literature indicates that most studies on EAP have primarily focused on demonstrating their positive impact, particularly on companies’ financial performance. The objective of this study is to empirically examine the relationship between EAP and corporate global performance (CGP), incorporating environmental and commercial dimensions. Drawing on the contractual approach and legitimacy theory, we propose a research model that elucidates the mechanisms through which EAP influences CGP, with a focus on the indirect effect of environmental disclosure on this relationship. The primary contribution of this research lies in the development of a conceptual model that integrates variables suggested in the literature but never tested together. To the best of our knowledge, no prior studies have explored the indirect effects of environmental disclosure on the EAP-CGP relationship. Our findings indicate that EAP has a positive influence on all three dimensions of global performance. The results also demonstrate that environmental disclosure mediates the relationship between EAP and the financial and commercial dimensions of performance.

The Nexus of Knowledge Management and Partnership Network in Nurturing the Business Continuity of Agro-Industry

2024-12-10T14:05:17+07:00

This study aims to find the best model for coffee agribusiness development in Indonesia that acquires the construct of knowledge management. Knowledge Management helps businesses effectively collect, store, and use relevant information. The effectiveness of such information management is becoming increasingly important despite complex challenges such as intense competition and changing economic conditions. The main problem is that contradictions result in the relevance relevance between Knowledge Management and Business Continuity. From these problems, this research offers the Partnership Network as a mediating variable. This study aims to empirically examine the effect of knowledge management on business continuity. This research offers the Partnership Network variable as a mediator from the perspective of Resource-Based View Theory and Knowledge-Based View Theory. This study employs a quantitative approach with a positivism paradigm. The number of samples in this study was 179 with data testing using Structural Equation Modeling (SEM) with the SmartPLS analysis tool. This study found the effect of Partnership Network (PN) mediating variables that bridged Knowledge Management (KM) to Business Continuity (BC), namely Internalization (IN) to Business Continuity (BC), by 0.130. The perspective of this study uses the Resource Based View Theory and Knowledge-Based View Theory. Coffee farm owners need to join a trusted certified community to receive active knowledge transfer. The knowledge gained from training must be immediately applied to managing coffee farm challenges, such as lack of fertilizer and changing soil characteristics.

The Hidden Gem of Yellow Basket: A Study on Consumer Purchase Intention Through TikTok Shop Involved Affiliate Marketing

2024-12-15T18:55:34+07:00

This study explores TikTok’s evolving online environment, focusing on the “TikTok Shop” and the less-known TikTok Business Affiliate Program. This study highlights the challenges consumers face in assessing authenticity among influencers in the era of online purchases, considering TikTok’s ever-changing marketing environment. This study analyzed the impact of Involved Affiliate Marketing on consumer purchase intention, emphasizing the creation of authentic connections through the trustworthiness, expertise, and attractiveness of involved affiliate marketing that benefits businesses and organizations. A quantitative methodology was used in this study. The researchers used simple random sampling to identify their respondents, in which the researchers selected and asked three hundred seventy-eight (378) respondents within Metro Manila. The researchers applied the following statistical treatment: Weighted Mean and Simple Linear Regression to analyze the data. In conclusion, the incorporation of involved affiliate marketing in TikTok’s online shop proved to be extremely beneficial for encouraging consumer purchase intentions. Results showed that involved affiliate marketing, with its sub-variables: Expertise, Attractiveness, and Trustworthiness, has a significant effect on the purchasing intention of consumers and that Involved affiliate marketing, with its sub-variables: Expertise and Attractiveness—has a significant effect on the Attitude of consumers, while sub-variable: Trustworthiness—has a significant effect on the norms of consumers.

The Role of Zakat and Waqf Institutions in addressing Sustainable Water Management and Security Challenges among the Organization of Islamic Cooperation Countries

2024-12-27T12:46:42+07:00

Significant issues with water management and security face the countries of the Organization of Islamic Cooperation (OIC); these challenges are worsened by pressures from economic expansion, population growth, and climate change. Islamic financial instruments such as Zakat and Waqf provide creative means of addressing these issues. This paper examines the possible effects of Zakat and Waqf on sustainable water management and security solutions in the Organization of Islamic Cooperation (OIC) countries, emphasizing their historical relevance, current uses, and potential future developments. A multidisciplinary method was used to conduct a thorough analysis, incorporating viewpoints from Islamic finance, environmental science, and public policy. A qualitative research method was used through literature review, and interview with about twelve (12) pertinent people from six (6) categories of people to gather data. The conclusions of this research imply that Zakat and Waqf have a great deal of potential to support OIC nations’ sustainable water management and security. The study concludes with actionable suggestions for governments, NGOs, policymakers, and community leaders with the goal of maximizing the application of Zakat and Waqf to resolve water-related issues. In order to accomplish sustainable development goals, this research emphasizes how crucial it is to include traditional Islamic financial tools into contemporary water management systems.

A Review of the Impact of Post-2010 International & Regional Political Developments on the Downturn of Turkey's Economy

2024-12-31T11:05:37+07:00

In the post-2010 era, Turkey faced a volatile geopolitical landscape marked by the Arab Spring, the Syrian Civil War, shifting alliances, and heightened tensions with Western countries. These political challenges have had significant economic repercussions, including declining foreign direct investment, deteriorating currency stability, and decreased investor confidence. Additionally, domestic political shifts have exacerbated Turkey's financial vulnerabilities, such as consolidating power under President Recep Tayyip Erdogan and increasing centralization of economic decision-making. This study examines the effects of regional and international developments (European Union, the United States, Russia) since 2010 on the decline of the Turkish economy. Literature review approach were used to gather relevant academic papers, reports, and other secondary data. The thematic analysis was taken to make this research more comprehensive and cover the pivotal aspects. The findings highlight the need for policy reforms to navigate international political tensions and financial recovery. The research underscores the intertwined nature of politics and economics in Turkey, demonstrating how political instability has deepened the economic downturn. Moreover, Turkey is geopolitically within active social structures and has powerful political, social, and economic relations with Western and Eastern societies. Therefore, any event that develops in the East or the West can quickly and effectively affect Turkey's political, social, and economic structure.