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Articles 3001 - 3030 of 713420

Full-Text Articles in Social and Behavioral Sciences

Mapping Of Pavement Conditions Using Smartphone/Tablet Lidar Case Study: Sensor Performance Comparison, Calvin Beavers, Chad Day, Austin Krietemeyer, Scott M. Peterson, Yushin Ahn, Xiaojun Li Jul 2024

Mapping Of Pavement Conditions Using Smartphone/Tablet Lidar Case Study: Sensor Performance Comparison, Calvin Beavers, Chad Day, Austin Krietemeyer, Scott M. Peterson, Yushin Ahn, Xiaojun Li

Mineta Transportation Institute

Poor road conditions affect millions of drivers, and assessing the condition of paved surfaces is a critical step towards repairing them. This project explores the feasibility of using the Apple iPad Pro LiDAR sensor as a cost-effective tool for assessing the damage and condition of paved surfaces. Our research aims to provide accurate and precise measurements using readily available consumer devices and compare the results to state-of-the-art equipment. This investigation involved visual inspection, identification, and classification of pavement distresses, followed by a comparison of the iPad and iPhone LiDAR data with a survey-grade terrestrial laser scanner. The project revealed several …


Tular Nalar Curriculum To Promote A Culture Of Critical Thinking Among The Elderly, Santi Indra Astuti, Niken Satyawati, Dwitasari Teteki Bernadeta Jun 2024

Tular Nalar Curriculum To Promote A Culture Of Critical Thinking Among The Elderly, Santi Indra Astuti, Niken Satyawati, Dwitasari Teteki Bernadeta

Jurnal Vokasi Indonesia

In the digital age, fostering a culture of critical thinking is imperative for all societal groups, including the elderly. However, no sufficient effort does appear to resolve the lack of critical thinking among elderly. Facing with this challenge, Tular Nalar program developed unique curriculum which specifically cultivate critical thinking skills among elderly. The designed curriculum become the backbone of capacity buildings which targeted elderly in 38 provinces of Indonesia. This curriculum is accessible to everyone, designed to enhance critical thinking abilities, and enabling individuals, especially the elderly, to identify, analyze, and make rational decisions in filtering information. The paper presented …


Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari Jun 2024

Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari

Jurnal Vokasi Indonesia

Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …


Information Literacy And Learning In The Emerging Digital Landscape: A Theoretical Review, Adeoye Augustine Bamgbose Jun 2024

Information Literacy And Learning In The Emerging Digital Landscape: A Theoretical Review, Adeoye Augustine Bamgbose

Library Philosophy and Practice (e-journal)

The 21st century has witnessed an unprecedented surge in information availability, catalyzed by rapid digital advancements. This paradigm shift has not only transformed how information is generated and accessed but has also fundamentally altered the learning landscape. Within this dynamic context, the intersection of information literacy and learning emerges as a critical area of inquiry. Information literacy, once confined to library sciences, has evolved into a multidimensional competency encompassing adept navigation, critical evaluation, and judicious utilization of digital information sources. This review delves into the intricate relationship between information literacy and learning in the digital age, drawing from various theoretical …


Self-Talk And Self-Leadership: Advancing A New Application Of Goleman’S Leadership Model For Counseling College Students, Liane Weintraub Jun 2024

Self-Talk And Self-Leadership: Advancing A New Application Of Goleman’S Leadership Model For Counseling College Students, Liane Weintraub

The Scholarship Without Borders Journal

The self-talk habits of college students can be important factors in determining their success in academia and beyond. The years between childhood and adolescence, known as emerging adulthood, present particular developmental significance. Emerging adults experience heightened psychological and social stressors. They are also more likely to engage in negative self-talk, which puts them at increased risk for mental health problems, including depression and anxiety. Current data indicates a surge in mental health issues among college students (Healthy Minds Network, 2022). Therefore, it is imperative that educators and counselors consider self-talk behaviors as they guide and advise students. This paper considers …


Cultural Context Matters: An Examination Of Remote Team Leaders From Brazil And The United States, Suelen Schneider Demaria, Mitchell Gurick, Kayleigh Axtell Jun 2024

Cultural Context Matters: An Examination Of Remote Team Leaders From Brazil And The United States, Suelen Schneider Demaria, Mitchell Gurick, Kayleigh Axtell

The Scholarship Without Borders Journal

At a time where international teams functioning remotely have become increasingly prevalent (Salesforce, 2020), understanding how cultural context shapes leadership practices is important. This study draws on the experiences of leaders who managed remote teams composed of international members during the COVID-19 pandemic. Findings indicate that leaders encountered a myriad of challenges, from maintaining team cohesion across geographic boundaries to effectively addressing communication breakdowns and fostering a sense of belonging among team members (Alfehaid & Mohamad, 2019; Ford et al., 2017; Fried & Hansson, 2013). The research findings are consistent with literature regarding the difference in challenges faced in the …


Hustlenomics: Defining The Hustle Economy, Sade M. Onadeko Jun 2024

Hustlenomics: Defining The Hustle Economy, Sade M. Onadeko

The Scholarship Without Borders Journal

Hustlenomics is the study of the hustle economy. It is the study of how hustlers produce, distribute, and consume goods and services in order to earn a living. This paper is an attempt to understand and define the hustle economy through the review of literature. Due to limited research on the hustle economy, analogous economies such as the gig/sharing economy and the informal economy (which includes the hidden and shadow economies) were examined in order to obtain the goal of this paper.


Too Much Of A Good Thing? Exploring Affective Commitment’S Negative Impact, Cecil W. Johnson Iii Jun 2024

Too Much Of A Good Thing? Exploring Affective Commitment’S Negative Impact, Cecil W. Johnson Iii

The Scholarship Without Borders Journal

Strategies to increase organizational commitment in employees to increase retention, productivity and performance are common approaches used by leaders facilitated by human resource departments. In the past two years, there has been a surge of resignations by employees re-evaluating their relationship with employers. The employee exits have focused employers on increasing employee commitment to their organization by deploying human resource management (HRM) strategies. Organizations must reflect on the negative impact high commitment can have on employees and the companies in which they work.

This paper is an exploration of the negative impact of affective organizational commitment on employees and employers. …


Women Police Chiefs: A Self-Perception Of Women Officers In Law Enforcement, Tianshi Hao, Jesse Llamas, Kayleigh Axtell, Anshu Lal, Michael Llamas, Mira Fadel, Amor Roma Jun 2024

Women Police Chiefs: A Self-Perception Of Women Officers In Law Enforcement, Tianshi Hao, Jesse Llamas, Kayleigh Axtell, Anshu Lal, Michael Llamas, Mira Fadel, Amor Roma

The Scholarship Without Borders Journal

A large body of literature substantiates women’s difficulties integrating into all levels of law enforcement. To understand the experiences of women police officers in the force, and to understand how law enforcement leaders view the role of women in leadership positions, this study focused on the perception of six women police officers–specifically, women police chiefs towards women who already assumed leadership positions, overcame challenges entering law enforcement and advancing into leadership positions, and collected their input on organizational decisions, policy, and recruitment of women officers. This study employs a qualitative phenomenological methodology and interviews six women police chiefs in depth. …


Organizational Challenges: The Impact Of Role Clarity On Burnout In A Technology Division, Jessica Arriaza Jun 2024

Organizational Challenges: The Impact Of Role Clarity On Burnout In A Technology Division, Jessica Arriaza

The Scholarship Without Borders Journal

Organizations grapple with significant challenges such as burnout, turnover, and low job satisfaction. Studies indicate that emotional exhaustion, influenced by job demands and available resources, significantly impacts job performance positively or negatively. This quantitative study uses secondary data from the Work, Family, and Health Study to investigate the relationship between role clarity and burnout within Tomo, the technology division of a Fortune 500 company in the United States. The findings reveal a significant inverse correlation between role clarity and burnout, with participants reporting "Never" experiencing burnout more likely to have well-defined roles. Supported by chi-square and linear regression analyses, these …


African Union’S Youth Education Challenge: A Critical Review Of Agenda 2063, Ruth V. Akumbu, Jennifer Jukanovich Jun 2024

African Union’S Youth Education Challenge: A Critical Review Of Agenda 2063, Ruth V. Akumbu, Jennifer Jukanovich

The Scholarship Without Borders Journal

It is no easy feat for the African Union to mobilize 55 countries of various political, tribal, and economic demographics, yet the problem remains that nearly 34 million children are out of school, and the continent is not graduating the secondary students needed for the 1.25-billion-member workforce expected by 2050 (ISS Africa, 2017). The paper aims to assess African Union strategies and make recommendations for member countries to utilize to solve educational challenges facing the continent’s growing population and market. We assess the educational challenge and contributing factors followed by suggesting four strategic directions, grounded in Agenda 2063, that the …


Artificial Intelligence For Authentication Through Mental Profiling Technique, Nawaf Mazloum, Christine Abou-Saleh, Hassan Mazloum, Charles Anosike Jun 2024

Artificial Intelligence For Authentication Through Mental Profiling Technique, Nawaf Mazloum, Christine Abou-Saleh, Hassan Mazloum, Charles Anosike

BAU Journal - Science and Technology

A new approach to user authentication using mental profiling saw light, which is a technique that involves measuring an individual's cognitive abilities and psychological traits to create a unique profile, using Artificial Intelligence techniques. These profiles can then be used to identify users securely and efficiently, even in the presence of sophisticated attacks, by harnessing AI-driven systems for mental profile creation and user authentication.

After reviewing the existing literature on authentication and mental profiling, it presents a new mental profiling test that is specifically designed for authentication purposes. The test was evaluated on a sample of 100 users, and results …


“Understand What The Feelings Of The Student Must Be:” Newcomer Youths’ High School Integration Experiences, Anusha Kassan Dr., Alissa Priolo Dr., Natalie C. Sweeney, Suzanne Goopy Dr., Rahat Zaidi Dr. Jun 2024

“Understand What The Feelings Of The Student Must Be:” Newcomer Youths’ High School Integration Experiences, Anusha Kassan Dr., Alissa Priolo Dr., Natalie C. Sweeney, Suzanne Goopy Dr., Rahat Zaidi Dr.

The Qualitative Report

The present study was grounded in a social constructionist epistemology with an integrative social justice lens. It highlights the perspectives of one group – that of newcomer youth – from a collective case study exploring the phenomenon of school integration across multiple collaborators in one designated high school. As school integration is a central component in the lives and experiences of newcomer youth, this study aimed to provide insights and lessons learned directly from this group as they were integrating into a high school in Western Canada. In line with the epistemology and research design, the research prioritized participant voices …


Growing Urbanization In The Jammu Province Of Jammu And Kashmir, India: An Environmental And Social Interpretation, Rani Mughal, Javed Manzoor, Rouf Ahmad Wagay Jun 2024

Growing Urbanization In The Jammu Province Of Jammu And Kashmir, India: An Environmental And Social Interpretation, Rani Mughal, Javed Manzoor, Rouf Ahmad Wagay

Journal of Bioresource Management

Urbanization is a global phenomenon with profound implications for both physical and social landscapes and plays a noteworthy role in the progression and advancement of human civilizations. Urbanization influences and changes the social, economic, political, and traditionalorganization of a society. This paper examines the process and consequences of urbanization in the Jammu province of J&K India, focusing on its physical transformation and social dynamics. This study employs a descriptive research approach to investigate the multifaceted aspects of urbanization by synthesizing data from various sources, including demographic surveys, interviews, and spatial analysis. The study showed that Jammu province is gradually proceeding …


Redefining Boundaries: Women's Strategic Position In The Evolving International Public Realm, Hirshi Anadza Jun 2024

Redefining Boundaries: Women's Strategic Position In The Evolving International Public Realm, Hirshi Anadza

Global: Jurnal Politik Internasional

The dichotomy of public and private is always related to the binary oppositions of women and men in social realms. Men are always the representation of the public because masculinity emphasises public discourse, war, and peace, and vice versa with women. Consequently, exploring how women position themselves within the international public sphere is imperative, particularly as the boundary between the public and private realms becomes increasingly blurred. This article argues that women could play a crucial role in this more complex public-private dichotomy while facing the international realm. Nation-states have a role as publics domestically but then change their status …


Analisis Potensi Wisata Industri Manufaktur: Studi Kasus Pada Pt. Toyota Motor Manufacturing Indonesia Dan Jaguar Land Rove, Vanessa Leandra Ishak, Anisatul Auliya, Farrah Munif Jun 2024

Analisis Potensi Wisata Industri Manufaktur: Studi Kasus Pada Pt. Toyota Motor Manufacturing Indonesia Dan Jaguar Land Rove, Vanessa Leandra Ishak, Anisatul Auliya, Farrah Munif

Jurnal Sosial Humaniora Terapan

Industrial Tourism serves as a gateway for the community to gain deeper insights into the operations, innovations, and contributions of the industrial sector. The practice of industrial tourism has been extensively adopted by various companies across the globe, aiming to provide education-based tours and simultaneously foster interest in the products and services produced by the industry. This research undertakes a comparative analysis of industrial tourism within the manufacturing sector, drawing data from direct observations conducted at PT. Toyota Motor Manufacturing Indonesia in Indonesia and Jaguar Land Rover in the United Kingdom. The objective is to discern the distinctive characteristics of …


Making De-Prioritized Gifts/Donations/Inventory Discoverable For Researchers, Alie Visser, Christina Zoricic Jun 2024

Making De-Prioritized Gifts/Donations/Inventory Discoverable For Researchers, Alie Visser, Christina Zoricic

Western Libraries Presentations

This poster discusses a project to oversee the quality control and brief description of over 21,000 rare and unique items donated to the library in an unprocessed “backlog” spanning decades. The goals of this project include making the material discoverable and requestable by researchers, establishing labour benchmarks for material processing, and assigning an appropriate receiving library to items for inventory control in preparation for the cataloguing unit’s move to a new physical location.

Following a system migration from Sierra to Alma, the library was left with over 21,000 unprocessed items that were not represented in the library’s discovery system. Lacking …


A General Limit Theory For Nonlinear Functionals Of Nonstationary Time Series, Peter C. B. Phillips, Qiying Wang Jun 2024

A General Limit Theory For Nonlinear Functionals Of Nonstationary Time Series, Peter C. B. Phillips, Qiying Wang

Cowles Foundation Discussion Papers

New limit theory is provided for a wide class of sample variance and covariance functionals involving both nonstationary and stationary time series. Sample functionals of this type commonly appear in regression applications and the asymptotics are particularly relevant to estimation and inference in nonlinear nonstationary regressions that involve unit root, local unit root or fractional processes. The limit theory is unusually general in that it covers both parametric and nonparametric regressions. Self normalized versions of these statistics are considered that are useful in inference. Numerical evidence reveals interesting strong bimodality in the finite sample distributions of conventional self normalized statistics …


The Impact Of Ongoing Israel-Palestine War On China National Interest: Between Benefit And Expectation, Syarifah Huswatun Miswar Jun 2024

The Impact Of Ongoing Israel-Palestine War On China National Interest: Between Benefit And Expectation, Syarifah Huswatun Miswar

Journal Of Middle East and Islamic Studies

War is not always bad, for certain parties war can sometimes be a source of grace that can be functioned, for example in the case of the Israeli-Palestinian war. This article aims to find out how the ongoing war has a positive impact on China and how China's involvement in the ongoing Palestinian-Israeli peace efforts have cost more than 25,000 lives. This study uses a qualitative analysis method, where the latest and relevant facts and information related to the Israeli-Palestinian war and China's attitude towards the ongoing war are collected, then analyzed based on the framework of the topic being …


Russia’S Strategy On Strengthening Its Cooperations With The Middle East Countries After Russia-Ukraine War In 2022, Okvivio Vergina Gihoni, Henny Saptatia Drajati Nugrahani Jun 2024

Russia’S Strategy On Strengthening Its Cooperations With The Middle East Countries After Russia-Ukraine War In 2022, Okvivio Vergina Gihoni, Henny Saptatia Drajati Nugrahani

Journal Of Middle East and Islamic Studies

ABSTRACT. This research discusses the extension of the conflict between two nations, namely Russia and Ukraine, in 2022. The ongoing tensions between these countries, dating back to 2014 and escalating into a designated military operation declared by Russia in 2022, have precipitated a global crisis. With other nations becoming affected actors, leading to fluctuations in energy prices and a surge in refugee numbers, numerous efforts have been made by many countries, including major global players. Western nations have imposed a series of sanctions on Russia, and Russia has reciprocated in response to these sanctions. Russia has adopted several strategies to …


The Strategies Of The Ziswaf Ctarsa Institution In Fundraising And Allocating Ziswaf, Cahyania Nursyabani, Wiwit Musaada, Nurul Huda Jun 2024

The Strategies Of The Ziswaf Ctarsa Institution In Fundraising And Allocating Ziswaf, Cahyania Nursyabani, Wiwit Musaada, Nurul Huda

Journal Of Middle East and Islamic Studies

Zakat, infaq, alms, and waqf (ZISWAF) are Islamic social finance instruments that contribute to improving community welfare. On this basis, the CT ARSA Foundation established the ZISWAF CTARSA Institution. This study aims to determine the strategies of the ZISWAF CTARSA Institution in managing ZISWAF funds. The research method used is descriptive-qualitative with a field study approach. The data used came from interviews and literature studies. The results showed that the ZISWAF CTARSA Institution, as a relatively new institution, has successfully managed ZISWAF funds. ZISWAF's fundraising activities have proven to be very effective, both online and offline. The distribution model of …


Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa Jun 2024

Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa

Journal Of Middle East and Islamic Studies

This research was conducted to examine the handling and procedures for halal certification at halal certification institution in Indonesia, Malaysia as a Muslim-majority country and Mexico as a Muslim-minority country, and to analyze using the SWOT approach. Halal product certification in Indonesia is carried out by the Halal Product Guarantee Agency (BPJPH) under the auspices of the government (Ministry of Religion). The aim is to provide guarantees to the community, especially Muslims from the products consumed. And in Malaysia it is carried out by JAKIM (Department of Islamic Development Malaysia) under the post of prime minister of Malaysia. While in …


The Global Impact Of The Hlrc Journal On Digital Teaching And Learning Research And Best Practices In Higher Education, Erwin Krauskopf, Gary J. Burkholder Jun 2024

The Global Impact Of The Hlrc Journal On Digital Teaching And Learning Research And Best Practices In Higher Education, Erwin Krauskopf, Gary J. Burkholder

Higher Learning Research Communications

We are pleased to publish the first regular issue (Volume 14, Issue 1) of Higher Learning Research Communications (HLRC) for 2024. Because of our strategic decisions, the journal has advanced in the Scimago journal rank (SJR), which measures the frequency with which content published in a journal was cited in other journals during the three previous years. The SJR provides a numerical indicator of a journal's relative importance and impact within its field. We announce that HLRC has been ranked 612 out of 1,506 journals among all education journals indexed by Scopus, classifying HLRC as within the second quartile of …


Noise In The Library: Using Wearable Biomarker Devices To Measure Student Stress While Studying In The Library, Megan Frost Jun 2024

Noise In The Library: Using Wearable Biomarker Devices To Measure Student Stress While Studying In The Library, Megan Frost

Faculty Publications

Many patrons come to the library seeking a quite environment, but some library spaces are noisy. In our study, we attempted to identify if the level of noise in a typical busy university library setting impacted the physiological stress of its patrons, as measured by wearable devices. We assessed participants’ heart rate variability (HRV) and skin temperature while they studied in different areas in the library. We found that there was no significant difference in patron stress levels while studying in loud vs quiet areas. This was even true for those patrons who came into the library hoping to be …


Parting Comments From The Outgoing Editor, Steven N. Waller Ph.D. Jun 2024

Parting Comments From The Outgoing Editor, Steven N. Waller Ph.D.

Movement and Being: The Journal of the Christian Society for Kinesiology, Leisure and Sports Studies

This short reflective essay captures several transitional thoughts as Movement and Being: The Journal of the Christian Society for Kinesiology, Leisure and Sports Studies transitions the editorship of the journal. The following pages offer an examination of the strengths/assets of the journal as well as a “snapshot” of some of the challenges the journal has faced in the last five years. There are several recommendations offered to continue moving the journal forward. Implementation of these suggestions are contingent upon the incoming editor’s and Board of Directors review and approval. Most important need is to think strategically about the sustainability of …


The Absence Of A Hegemonic State In The Yaounde Code Of Conduct Regime In The Gulf Of Guinea, Maulana Ammar Auliaur Rahman Jun 2024

The Absence Of A Hegemonic State In The Yaounde Code Of Conduct Regime In The Gulf Of Guinea, Maulana Ammar Auliaur Rahman

Global: Jurnal Politik Internasional

In 2013, countries around the Gulf of Guinea established the Yaounde Code of Conduct as a maritime security regime to prevent and counter piracy and other maritime-related problems in the area. It turned out that numerous challenges made the Yaounde Code of Conduct unable to deal with the piracy problem in the area. This research, therefore, aims to explain the Yaounde Code of Conduct’s inability to deal with the problem using the Hegemonic Stability Theory, which is rooted in a power-based approach from international regimes study. By implementing explanative methods, the author argued that the absence of a hegemonic state …


Perbedaan Pengaruh Media Edukasi Terhadap Kepatuhan Orang Tua Anak Cerebral Palsy Untuk Melaksanakan Home Program, Khabib Abdullah, Ichsanul Amalia, Aji Sukma Wijaya Jun 2024

Perbedaan Pengaruh Media Edukasi Terhadap Kepatuhan Orang Tua Anak Cerebral Palsy Untuk Melaksanakan Home Program, Khabib Abdullah, Ichsanul Amalia, Aji Sukma Wijaya

Jurnal Fisioterapi Terapan Indonesia or Indonesian Journal of Applied Physiotherapy

Cerebral palsy (CP) is a condition of movement and function disorders in children that requires continuous physiotherapy. One factor in the successful development of children with CP is the existence of a home program/independent therapy carried out by parents at home. In providing the home program, physiotherapists at YPCP Surabaya gave leaflets to parents. However, this was less effective because it was easily damaged, so the home program media was replaced with video. The effectiveness of both in increasing parental compliance in carrying out the home program every day is not yet known. Objective: to find out the difference in …


The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim Jun 2024

The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim

Jurnal Administrasi Bisnis Terapan

The policies and tactics used by an insurance company to effectively handle and recover claims are referred to as the claim recovery process policy. Ensuring total operational stability, preserving customer satisfaction, and limiting financial losses all depend on this approach. The recovery process policy is covered in this study along with how it affects how well a corporation manages risk. A review of the literature and interviews with many employees are part of the research methodology. It was discovered that one of the insurance companies in Indonesia still needed to improve (digitize) its current policy regarding the recovery process. This …


Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni Jun 2024

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …


Analyzing Impact Of Esg Principles On Performance: A Perspective From Sustainability Balanced Scorecard, Idrianita Anis, Vera Avrilia Jun 2024

Analyzing Impact Of Esg Principles On Performance: A Perspective From Sustainability Balanced Scorecard, Idrianita Anis, Vera Avrilia

Jurnal Akuntansi dan Keuangan Indonesia

The diverse findings regarding the effects of Environmental, Social, and Governance (ESG) principles on performance are prompting the examination of these practices using Sustainability Balanced Scorecard (SBSC) as a Strategic Performance Measurement System (SPMS). Therefore, this study aimed to construct ESG principles model and index by analyzing content from annual and sustainability reports which served as indicators for governance maturity level. ESG principles were further categorized within the Triple I framework, consisting of Sustainability Intention, Integration, and Implementation. The study also used purposive sampling focusing on the best companies using ESG principles in the non-financial sector listed on the Indonesia …