Indonesian Journal of Sustainability Policy and Technology.

Purpose: This study aims to analyze the impact of tariff and non-tariff barriers on the government and export sectors, with a focus on coffee. Coffee was selected based on Indonesia's high coffee production, reaching 11.85 million bags in the 2022/2023 period, and its crucial role in international trade. Method: The research method used panel data and tabular data over the past five years from pr…

Purpose: The study aimed to investigate the effect of sustainability reporting on investors’ perceptions in Nigeria, specifically examining how environmental, social, and governance (ESG) disclosures influence the Price Earnings (P/E) ratio of listed firms. Method: An ex-post facto research design was employed using panel data from ten listed firms in the oil and gas and industrial goods sectors …

Purpose: This study aims to analyze the implementation of the purchasing accounting system at a modern retail store, specifically Indomaret. The study focuses on how the system is applied in real-world operations, including the roles of various departments, procedures for restocking, document management, and internal control systems. Method: A qualitative descriptive approach was employed. Data w…

Rapid changes and developments affect information systems (including accounting information systems). These changes and developments are visible in managerial needs, perceptions, business environment, and accounting information technology. This requires an effective internal and external information system so management can detect effectively when conditions change and require a strategic respons…