Call For Paper September - 2023
Submit Online
DETERMINING FACTORS FOR DISCLOSURE OF SUSTAINABILITY REPORTING WITH INCLUSIVE STAKEHOLDER MODELS IN INDONESIA PUBLIC COMPANY ISSUER
Azizul Kholis 1 ; Perkasa Rambe 2 ; Iskandar Muda 32 Universitas Negeri Medan, Medan, Indonesia.
3 Universitas Sumatera Utara,, Medan, Indonesia.
Article Id - IJM_11_03_067, Pages : 657-667, Date of Publication : 28, March 2020
Google Scholar Link
Academia Link
Scopedatabase Link : https://sdbindex.com/Document/document_search?title=DETERMINING FACTORS FOR DISCLOSURE OF SUSTAINABILITY REPORTING WITH INCLUSIVE STAKEHOLDER MODELS IN INDONESIA PUBLIC COMPANY ISSUER&type=1
Abstract
The problem in this research is the rise of company activities in operating its activities only oriented to profit maximization without regard to the impact of these activities on the environment so that sustainability reporting disclosure needs to be done. This study aims to obtain empirical evidence about the influence of stakeholder inclusiveness (foreign ownership, ownership concentration, effective tax rate, and leverage) on disclosure of sustainability reporting on companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 period. The sampling method using purposive sampling obtained a sample of 18 companies. This study uses secondary data, by downloading the annual financial statements from the website www.idx.co.id, as well as from the company's official website. Data analysis techniques used are descriptive statistical analysis, classic assumption tests, multiple linear regression and hypothesis testing. The results in this study indicate that foreign ownership, ownership concentration, effective tax rate, and leverage do not simultaneously influence the disclosure of sustainability reporting with a sig value of 0.088. Meanwhile, foreign ownership partially has a significant effect on the disclosure of sustainability reporting with a sig value of 0.017. The ownership concentration has a significant effect on the disclosure of sustainability reporting with a sig value of 0.035. Effective tax rate does not affect the disclosure of sustainability reporting with a significance value of 0.522. Leverage does not affect the sustainability reporting disclosure with a sig value of 0.252. The conclusion of thisstudy is that foreign ownership and ownership concentration are proven to affect the sustainability reporting disclosure. While effective tax rate and leverage have not been proven to have an influence on disclosure reporting sustainability
Keywords
Foreign Ownership, Ownership Concentration, Effective Tax Rete, Leverage Sustainability Reporting Disclosure.
Share and Cite:
References
[1] Accounting Research Institute (2017). Statement of Financial Accounting Standards (PSAK) No.1 regarding Presentation of Financial Statements.
[2] Adhipradana, F. (2013). The Effect of Financial Performance and Corporate Governance on the Disclosure of Sustainability Reports. Diponegoro Journal of Accounting. 3(1).1-12.
[3] Alaraji, F. A. A. S., & Aljuhishi, B. I. M. (2020). The Scope of Applicability of the Standard of the Global Reporting Initiative (GRI) for Sustainability in the Iraqi's Environment. Quality-Access to Success, 21(174).
[4] Alfia, R, P. (2013). The Influence of the Corporate Governance Structure on Disclosure of Corporate Social Responsibility in Sustainability Report (Study of Companies Listed on the Indonesia Stock Exchange Period 2009-2011). Thesis. Diponegoro University.
[5] Andriof, J & S.Waddock. (2002). Unfolding Stakeholder Thinking: Theory, Responsibility and Engagement. Sheffield: Greenleaf.
[6] Arifur, Badrul M.M, Javen S. (2013). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from an Emerging Economy. Journal of Business Ethics, 114(2), 207-223.
[7] Black, B. S., Jang, H., and Kim, W. (2006). Does Corporate Governance Predict Firms' Market Values. Evidence from Korea. Journal of Law, Economics, and Organization, 22(2). 366-413.
[8] Bu, X., Dang, W. V., Wang, J., & Liu, Q. (2020). Environmental Orientation, Green Supply Chain Management, and Firm Performance: Empirical Evidence from Chinese Small and Medium-Sized Enterprises. International Journal of Environmental Research and Public Health, 17(4), 1199.
[9] Bukhori and Sopian (2017). Effect of sustainability report disclosure on financial performance, Journal of information systems, finance, auditing and taxation. 2(1). 35-48.
[10] Cahyandito, M. F., and Nurdin, E. (2016). Disclosure of social and environmental themes in the company's Annual Report on Investor Reaction. KLH Journal, (401). 1-17.
[11] Chang & Zhang, (2015). The Effect of Corporate Ownership Structure on Environmerntal Information Disclosure–Empirical Evidancefrom Unbalanced Penal Data in Heavy Pollution Industries in China. WSEAS Transaction & Control. 10(1). 152-169.
[12] Cherian, J., Safdar Sial, M., Tran, D. K., Hwang, J., Khanh, T. H. T., & Ahmed, M. (2020). The Strength of CEOs’ Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective. Sustainability, 12(6), 2190.
[13] Craglia, M., & Pogorzelska, K. (2020). The Economic Value of Digital Earth. In Manual of Digital Earth (pp. 623-643). Springer, Singapore.
[14] Darwin, (2017). Making a Good Name Report Will Be Destroyed. Business Magazine & CSR reference for Decision Maker. 6(1). 18-33.
[15] Dessler, Gary. (2009). Human Resource Management. Jakarta: PT Index.
[16] Di Carlo, E. (2020). The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory. In Accountability, Ethics and Sustainability of Organizations (pp. 3-21). Springer, Cham.
[17] Freeman, R. E., Phillips, R., & Sisodia, R. (2020). Tensions in stakeholder theory. Business & Society, 59(2), 213-231.
[18] Ghozali, I. and A. Chariri. (2007). Accounting Theory. Semarang: Diponegoro University Publisher Agency.
[19] Ghozali, Imam. (2012). Application of Multivariate Analysis with IBM SPSS 20. Program Semarang: Publisher Agency - Diponegoro University.
[20] Global Reporting Index (GRI). 2013. Global Reporting Initiatives. Taken from http://www.globalreporting.org (Accessed on April 4, 2019)
[21] Gong, G., & Luo, S. (2018). Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism. The Accounting Review, 93(5), 187-222.
[22] Gunawan B and Yuanita R. (2017), The effect of corporate social responsibility disclosure on financial performance which is moderated by the ownership structure. Indonesian Accounting and Financial Research, 3(1). 2(2). 17-25.
[23] Gungadeen, S., & Paull, M. (2020). Sustainability Reporting and Its Impact on the Implementation of Sustainable Development Goals in Island Economies in Africa: A Comparative Study of Private Sector Organisations in Mauritius, Madagascar and Seychelles. In The Future of the UN Sustainable Development Goals (pp. 123-152). Springer, Cham.
[24] Hu, W., Du, J., & Zhang, W. (2020). Corporate Social Responsibility Information Disclosure and Innovation Sustainability: Evidence from China. Sustainability, 12(1), 409.
[25] Ioannou, I., & Serafeim, G. (2017). The consequences of mandatory corporate sustainability reporting. Harvard Business School research working paper, (11-100).
[26] Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223.
[27] Kholis, A., Fatma, A., Maksum, A., & Bukit, R. (2016). Determinants of corporate social performance (CSP) through corporate social responsibility (CSR) of foreign investment companies (PMA) in Indonesia. International Journal of Economic Research, 13(05), 2005- 2027.
[28] Klarin T. (2018). The Concept of Sustainable Development: From its Beginning to the Contemporary Issues, International Journal of Sustainable development, 20(1). 89-98. DOI: 10.2478/zireb-2018-0005.
[29] Kuhlman, T., & Farrington, J. (2010). What is sustainability?. Sustainability, 2(11). 3436- 3448.
[30] Kurniawan (2018). Disclosure of Sustainability Reports and Corporate Values: Empirical Studies in Indonesia and Singapore. Scientific Journal of Accounting. 16(1).1-20.
[31] Kusumawati D. (2017). The Influence of Stakeholder Engagement Against Disclosure of Sustainability Reports based on the Global Reporting Initiative (GRI) G4 (Empirical Study of Non-Financial Companies listed on the 2013-2015 Stock Exchange), Thesis, University of Lampung
[32] Lasmaria, K. (2014). The Influence of Stakeholder Engagement on Sustainability Report Disclosure. Semarang Scientific Journal of Accounting Students. 4(2). 15-25.
[33] Lingenfelder D dan Adele Thomas. (2017). Stakeholder inclusiveness in sustainability reporting by mining companies listed on the Johannesburg securities exchange, African Journal of Business Ethics. 5(1). 342-365.
[34] Loza Adaui, C. R. (2020). Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures. Sustainability, 12(3), 1135.
[35] Manetti, G. (2011). The Quality of Stakeholder Engagement in Sustainability Reporting: Empirical Evidence and Critical Points. Corporate Social Responsibility and Environmental Management. 18(2). 110 122.
[36] Maskat A. (2018). Effect of sustainability report on company performance and value (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2011-2016). Thesis, Faculty of Economics, Islamic University of Indonesia Yogyakarta.
[37] Mehrotra, V., & Morck, R. (2017). Governance and stakeholders. In The handbook of the economics of corporate governance (Vol. 1, pp. 637-683). North-Holland.
[38] Mondal, A., & Mandal, A. (2020). Stratified random sampling for dependent inputs in Monte Carlo simulations from computer experiments. Journal of Statistical Planning and Inference, 205, 269-282.
[39] Moon, J. (2004). Government as a driver of CSR. ICCSR Working Articles, 20.
[40] Muda, I, (2017). The Effect of Supervisory Board Cross-Membership and Supervisory Board Members' Expertise to The Disclosure of Supervisory Board’s Report : Empirical Evidence From Indonesia. European Research Studies Journal. 20(3A). 702-716.
[41] Muda, I., & Wahyuni, E. (2019). An Analysis on the Effect of Environmental Performance and the Implementation of Environmental Management System (ISO 14001) on the Issuer Financial Performance. Calitatea, 20(168), 113-117.
[42] Nair, B., Janenova, S., & Serikbayeva, B. (2020). Corporate Governance and Shareholder Communication. A Primer on Policy Communication in Kazakhstan (pp. 109-122). Palgrave Pivot, Singapore.
[43] Nugroho & Stephanie. (2014). The Effect of Sustainability Report Disclosure Towards Financial Performance. International Journal of Business and Management Studies. 3(3). 225-239
[44] Nurrahman, Adimulya and Sudarno. (2013). Effect of Manjerial Ownership, Institutional Ownership, and Foreign Ownership on the practice of disclosure sustainability report: Diponegoro Journal of Accounting. 2(1).1-14
[45] Nuryaman. (2007). Effect of Concentration of Ownership, Company Size, and Corporate Governance Mechanisms on Earnings Management. National Symposium V Accounting XI. Semarang.
[46] Owen, D., Swift, T., & Hunt, K. (2001). Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing & Reporting. Accounting Forum.25(3). 264–282
[47] Radyati and Maria R.N. (2014). Corporate Social Responsibility for Local Economic Empowerment: Jakarta. Indonesia Business Link.
[48] Raharjo, Budi. (2005). Accounting and Finance. Yogyakarta: Andi
[49] Rajablu (2017). The Role of Stakeholder-Based Management in Project Success. Journal Asian Social Science. 11(3). 765-781.
[50] Ramadania, Wahyudi and Indra (2018). Experimental Study of Mobile Number PortabilityCould It Be a Potential Breakthrough in Indonesia Telecommunication Market?. Journal of Applied Economic Sciences, 13(5). 1246-1259.
[51] Ratner, Blake D. (2004). Sustainability” as a Dialogue of Values: Challenges tothe Sociology of Development. Sociological Inquiry. 74(1). 155-169.
[52] Republic of Indonesia (2012). Government Regulation No. 47 of 2012 concerning Limited Corporate Social and Environmental Responsibility. Jakarta.
[53] Richardson, G. & R. Lanis. (2017). Corporate Social Responsibility and Tax Agresiveness: A Tes of Legitimacy Theory. Accounting, Auditing & Accountability Journal. 26(1). 75-100.
[54] Safari, M., & Areeb, A. (2020). A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective. In Accounting Forum (pp. 1-32). Routledge.
[55] Singh, M. P., Chakraborty, A., Roy, M., & Tripathi, A. (2020). Developing SME sustainability disclosure index for Bombay Stock Exchange (BSE) listed manufacturing SMEs in India. Environment, Development and Sustainability, 1-24.
[56] Ul Haq, S., & Boz, I. (2020). Measuring environmental, economic, and social sustainability index of tea farms in Rize Province, Turkey. Environment, Development and Sustainability, 22(3), 2545-2567.
Indexing
SCOPE DATABASE
International Journal of Management (IJM) is indexed in Scope Database from 2010 to 2021
Please click the following link to see thescreenshot
Web of Science (Clarivate Analytics)
Total citation of 4975 from IJM Journal published from 2010 to 2021
Please click the following link to see thescreenshot
SCOPUS
Total citation of 131 from IJM Journal published from 2010 to 2021
Please click the following link to see thescreenshot
Google Scholar
Total citation of 4470 from IJM Journal published from 2010 to 2021, H-index - 21, i10_index - 105
Please click the following link to see thescreenshot
Scope Database Source link https://sdbindex.com/Sourceid/00000011
Our IAEME Publication journals are indexed in various indexing search engines given below
- Scope Database (www.sdbindex.com)
- Scopus (www.scopus.com)
- Google Scholar (https://scholar.google.com)
- ResearchGate (https://www.researchgate.net/)
- Academia (https://www.academia.edu/)
- SSRN (https://www.ssrn.com/)
- Indian Citation Index (ICI) (http://www.indiancitationindex.com/)
- Advanced Science Index (https://journal-index.org/)
- ResearchBib (https://www.researchbib.com/)
Aim and Scope
International Journal of Management(IJM) is a peer-reviewed, Online and Print journal published by IAEME Publication. IJM aims at providing an intellectual platform for high quality research encompassing all the sub-domains of Management.
IJM is an international forum for research that advances the theory and practice of management. The journal publishes original works with practical significance and academic value. Authors are invited to submit theoretical or empirical papers in all aspects of management. International Journal of Management (IJM) publishes research articles, case studies and reviews within the whole field of Management Research, and it will continue to provide information on the latest trends and developments in management subject.
Chief Editor
Prof. B. Arthi Gandhimathi - PRJ Publication, India
Managing Editor
Dr. S.Balasubramanian - IAEME Publication, India
Dr. Pon Ramalingam - Hindustan University, India
Dr. K.K.Ramachandran - GRD Institute of Management, India
Dr. J. Joseph Francis - Karunya University, India
Associate Editor
Dr. V. Antony Joe Raja - Sri Muthukumaran Institute of Technology, India
Er. N. Tamil Selvan - RVS College of Engineering & Technology, Coimbatore, India
Mr. N. Anandharaj, M.Phil., - Asst. Prof., Department of Commerce, Muthayammal College of Arts & Science, Rasipuram, India
Editorial Board
Dr. D. Paul Dhinakaran - Assistant Professor, Department of Commerce, Jayagovind Harigopal Agarsen College of Arts & Science, Chennai, Tamilnadu, India
Dr. Georgios palaiologos - Royal University for Women, Bahrain
Dr. V. Raghu raman - Senior faculty member- Ibra College of Technology-Oman.
Dr. R. Ravikumar - Tamilnadu Agricultural University,TamilNadu, India.
Dr. A.R.Krishnan - SRM University, Tamilnadu,India.
Dr. Iosif cornel - National Institute of Statistics, Romania
Dr. Pratap Raghunath Desai - Bharati Vidyapeeth University,Maharashtra.
Dr. Aikaterini koskina - Keele University, UK.
Dr. Ashok G. Matani - Govt. College of Engineering Amravati, India.
Dr. R.Wranton perez St.Joseph’s College of Engg.&Tech, TANZANIA. - St.Joseph’s College of Engg.&Tech, TANZANIA.
Dr. A.K. Garg - MIT, India.
Dr. Leandro torres di - Fluminense Federal University, Brazil.
Dr. Hamid saremi - Azad Islamic University of Iran-Quchan Branch, Iran.
Dr. Nawab ali khan - Salman Bin Abdulaziz University ,Kharj, Saudi Arabia
Dr. Alka swami - Govt. College of Engineering & Technology Bikaner , India.
Dr. Shivakumar deene - Central University of Karnataka, India.
Dr. N. Mahesh - Dhanraj Baid Jain Institute of Management, India.
Dr. Christine palani - Management Consultant, India.
Dr. K.S.Meenakshisundaram - Dr.Bala V Balachandar Campus, Tamilnadu, India
Dr. Dr. Samson O. Fadiya - Girne American University, North Cyprus
Dr. Wilson Udo Udofia - University of Uyo, Nigeria
Dr. N. SHAIKMOHAMED - Jamal Mohamed College(Autonomous) Tiruchirappalli, Tamilnadu, India
Dr. Manu Melwin Joy - Ilahia College of Engineering and Technology, India
Dr. Subrata Chattopadhyay - Future Institute of Engineering and Management, India
Dr. Venkata Sai Srinivasa Rao Muramalla - Prince Sattam Bin Abdulaziz University, Kingdom of Saudi Arabia
Dr. V. Sowdamini - Pydah College of Engg&Technology, Viskhapatnam, India
Dr. J. Khaja Sheriff - University of Madras, Tamilnadu, India
Prof. Melnyk Alona Alekseevna - Kyiv National University of Technologies and Design, Ukraine
Dr. S.Senthil Kumar - SRM Institute of Science and Technology, Tamilnadu, India
Dr. Achmad Kautsar - Universitas Negeri Surabaya, Indonesia
Dr. M M Bagali - Acharya Institute of Technology, India
Dr. Sapan Kumar Gupta - Amity University, India
Dr. J.Rengamani - AMET Business School AMET University, India
Dr. D.Rajasekar - AMET Business School, AMET University, India
Dr. Stephen M. A. Muathe - Kenyatta University, Nairobi, Kenya
Dr. TCHITCHOUA Jean - University of Yaoundé 2-Soa, Cameroon
Dr. Miao-Shen Chen - Nanhua University, Taiwan
Dr. Ralf Müller - BI Norwegian Business School, Norway
Dr. Esmat Ara - Shahjalal University of Science & Technology, Sylhet, Bangladesh
Dr. Musaddag Elrayah - King Faisal University, School of Business, Hofuf, Saudi Arabia
Dr. Rami A. Maher - Isra University Amman, Jordan
Dr. Arkadiusz Mironko - Indiana University East, United States
Dr. M. Selvam - Alagappa University, India
Dr. Syaikhul Falah - Cendrawasih University, Indonesia
Dr. R. Chroqui - University Hassan the 1st, 26000 Settat, Morocco
Dr. Buchari Lapau - Pekanbaru Hang Tuah Institute of Health, Riau Province, Indonesia
Dr. Matthias Kammer - Technical University of Munich, Germany
Dr. Anni Arnav - Dayananda Sagar University, Karnataka, India
Dr. Dinh Tran Ngoc Huy - International University of Japan - Banking University HCM city Vietnam
Dr. K. Rakesh - MVGR College of Engineering, Andhra Pradesh, India
Dr. K. Rajalakshmi - Shri Shankarlal Sundarbai Shasun Jain College for Women, Chennai, India
Dr. Aluregowda - PES College of Engineering, Karnataka, India
Prof. Iryna Bashynska - Odessa National Polytechnic University, Odessa, Ukraine
Dr. P. Venkaiah Babuu - Eswar College of Engineering, Narasaraopet, Andhra Pradesh, India
Dr. Fahd Alduais - Department of Accounting, National Institute of administrative Sciences, Ibb, Yemen
Dr. Narcisa Roxana Moşteanu - Professor of Finance, Business Administration Department, American University of Malta, Bormla, Malta
Prof. Devi Prasad Misra - Professor, Department of Business Management, Fakir Mohan University, Odisha, India
Dr. P. Jagadeesan - Management Studies & Commerce, Vels Institute of Science, Technology & Advanced Studies (VISTAS), Tamilnadu, India
Dr. Raghavendra GS - Researcher, University of Mysore, Karnataka, India; Managing Director Geloof Industries Pvt Ltd, Bangalore, India
Dr. Shankar Lingam. Macharla - National Institute of Rural Development and Panchayati Raj (NIRDPR), Telangana, India
Dr. Priyanka Dave - Academician, Researcher and, L & D Consultant, USA
Prof. Ernest Ofori Asamoah - Dean, School of Business, Regent University College of Science and Technology, Accra, Ghana
Dr. Mithun Gaur - PGDM (Marketing & IT), BIMM Pune, India.
Prof. Devi Prasad Misra - Head and Dean, Department of Business Management, F.M. University, Vyasa Vihar Balasore, Odisha, India.
Prof. S. Umamaheswari - Assistant Professor, School of management studies, Sathyabama university, Chennai, India.
Dr. Arun Singhal - Associate Professor, Bule Hora University, Bule Hora City, Ethiopia, Africa.
Dr. Virupaxi Bagodi - Principal, Government Engineering College, Talakal, India.
Dr. Anish K Ravi - Chennai Business School , India
Dr. FATEMA NUSRAT CHOWDHURY - Assistant Professor, Department of Real Estate, Faculty of Business and Entrepreneurship Daffodil International University, Bangladesh
Dr. Dilnaz Muneeb - Abu Dhabi University, United Arab Emirates
Dr. Trilok Kumar Jain - Professor and Dean,International School of Business Management (ISBM),Suresh Gyan Vihar University Jaipur, India
Dr. Anamika Rawat - Associate Professor, Department of Management Studies, SRK University, Bhopal, India
Dr. Anita Walia - Associate Professor, Center for Management Studies, Jain Deemed to be University, Bangalore, India.
Mr. C. Jagadeesh Vikram - IAEME Publication, India
Dr. K. Sreenivasaiah - Special officer Academics Joint Director office Mangalore and Asst. Professor of Economics Govt First Grade College For Women’s, Mangalore, Karnataka
Dr. Sriya Chakravarti - Higher Colleges of Technology, Abu Dhabi, United Arab Emirate
Mr. Mathew Abraham - IT SAP Finance, Schlumberger-Digital Enterprise Systems–SAP ECC, Houston, USA
Dr. Anu Antony - Associate Professor, Department of Commerce, Kristu Jyoti College of Management and Technology, Kerala, India
Mr. Venkata Naga Satya Surendra Chimakurthi - Solutions Architect, Cognizant Technology Solutions, USA
Dr. V. Suresh Kumar - Head & Asst. Professor, Research Department of Business Administration, Rajah Serfoji Govt. College (Autonomous), Thanjavur, Tamilnadu, India.
Dr. Madhavi Madireddy - Professor in Management and Director, Aurora’s PG College, Ramanthapur, Hyderabad, India
Dr. Subramanian Shanmugam - Associate Professor, Department of Commerce & Business Studies, School of Management, Central University of South Bihar, India
Prof. Suneetha. Naisa - Associate Professor, Department of M.B.A, Pulla Reddy Institute of Computer Science, Telangana, India
Dr. Dr. K. Abdus Samad - Jamal Institute of Management, Trichy, Tamilnadu, India
Dr. T. Snekalatha - Professor and Head, Department of Commerce Accounting and Taxation, Dr. N.G.P Arts and Science college, Coimbatore, Tamilnadu, India
Dr. B.Jeeva Rekha - Assistant Professor, PG and Research Department of Commerce, Sri Vasavi College, Erode, Tamilnadu, India
Dr. S.S. Onyx Nathanael Nirmal Raj - Assistant Professor & Research Supervisor, Department of Business Administration, VELS UNIVERSITY, Pallavaram, Chennai, India
Dr. K.M. Chinnadorai - Principal, Kamban College of Arts & Science, Coimbatore, Tamilnadu, India
Mrs. D.Shalini - Assistant Professor, RVS Institute of Management Studies, Coimbatore, Tamilnadu, India
Dr. Vikram Mohanlal Agrawal - Assistant Professor, Computer Engineering Department, B & B Institute of Technology (SFI), Gujarat, India
Mr. Leelakumar Raja Lekkala - Senior Data Analyst (Grade 28) (Remote) – CHART ANALYTICS, Optum Services Inc, Minnetonka, MN, USA
Reviewer Board
Dr. N.Shani - Professor, Department of Business Administration, Nehru arts and science college, Coimbatore, India
Dr. T. Manvel Raj - Mohamed Sathak A.J.College of Engineering, India
Dr. Dhanuraj - Management Consultant, India
Prof. Sanobar Anjum - Prince Mohammad Bin Fahd University, Saudi Arabia
Er. Deepika Ttiwari - Sikkim Manipal Institute of Technology, India
Er. Gajendra Naidu.J - ATMA, India
Dr. S.Saiganesh - Dayananda Sagar Business School, India
Dr. Bamrara.A - HNB Garhwal University, India
Dr. N.Shani - Professor, Department of Business Administration, Nehru arts and science college, Coimbatore, India
Dr. T. Manvel Raj - Mohamed Sathak A.J.College of Engineering, India
Dr. Dhanuraj - Management Consultant, India
Prof. Sanobar Anjum - Prince Mohammad Bin Fahd University, Saudi Arabia
Dr. Deepika Ttiwari - Sikkim Manipal Institute of Technology, India
Dr. Gajendra Naidu.J - ATMA, India
Dr. S.Saiganesh - Dayananda Sagar Business School, India
Dr. Bamrara.A - HNB Garhwal University, India
Dr. Hari Sundar.G. Ram - Sree Narayana Gurukulam College of Engineering, India
Dr. Anshul Gangele - Institute of Technology & Management, India
Dr. Davinder Sharma - BCIPS, India
Prof. Srinivas K T - CIMS - B School, India
Dr. B.Ravi Kumar - Sree Vidyanikethan Engineering College, India
Dr. Rajesh U Kanthe - BVDU, India
Dr. Swaranjeet Arora - Prestige Institute of Management and Research, Indore, India
Dr. A.Selvaraj - Gobi Arts and Science College,Tamilnadu, India
Dr. M.A.Lahori - Anekant Institute of Management Studies, Baramati, Pune, India
Dr. V. Antony Joe Raja - Prince Group of Companies, Chennai, India
Prof. Shraddha Chowdhary - Kasturba Gandhi College for Women, Secunderabad, India
Dr. Sivanesan R - St.Jerome's College of Arts and Science,Tamilnadu, India
Prof. Shraddha Mayuresh Bhome - Future Institute Of Engineering and Management and Future Business School, India
Dr. V.Rama Devi - Sikkim Central University, Sikkim, India
For Authors
Paper title (14 Bold)- Capital Letter
First Author1, Second Author2 (13 Bold- Times New Roman)
1(Department, College/ University Name, Address, Country Name, Email) (12)
2(Department, College/ University Name, Address, Country Name, Email) (12)
ABSTRACT (12 Bold)
The abstract should summarize the content of the paper. Try to keep the abstract below 350 words. Do not make references nor display equations in the abstract. The journal will be printed from the same-sized copy prepared by you. Your manuscript should be printed on A4 paper (21.0 cm x 29.7 cm). It is imperative that the margins and style described below be adhered to carefully. This will enable us to keep uniformity in the final printed copies of the Journal. Please keep in mind that the manuscript you prepare will be photographed and printed as it is received. Readability of copy is of paramount importance.(12)
Keywords (12 Bold) : About five key words in alphabetical order, separated by comma (12)
I. INTRODUCTION (12 BOLD)
The introduction of the paper should explain the nature of the problem, previous work, purpose, and the contribution of the paper. The contents of each section may be provided to understand easily about the paper. (12)
II. HEADINGS (12 BOLD)
The headings and subheadings, starting with "1. Introduction", appear in upper and lower case letters and should be set in bold and aligned flush left. All headings from the Introduction to Acknowledgements are numbered sequentially using 1, 2, 3, etc. Subheadings are numbered 1.1, 1.2, etc. If a subsection must be further divided, the numbers 1.1.1, 1.1.2, etc.
The font size for heading is 12 points bold face and subsections with 12 points and not bold. Do not underline any of the headings, or add dashes, colons, etc. (12)
III. INDENTATIONS AND EQUATIONS(12 BOLD)
The first paragraph under each heading or subheading should be flush left, and subsequent paragraphs should have a five-space indentation. A colon is inserted before an equation is presented, but there is no punctuation following the equation. All equations are numbered and referred to in the text solely by a number enclosed in a round bracket (i.e., (3) reads as "equation 3"). Ensure that any miscellaneous numbering system you use in your paper cannot be confused with a reference [4] or an equation (3) designation. (12)
IV. FIGURES AND TABLES(12 BOLD)
To ensure a high-quality product, diagrams and lettering MUST be either computerdrafted or drawn using India ink.
Figure captions appear below the figure, are flush left, and are in lower case letters.When referring to a figure in the body of the text, the abbreviation "Fig." is used. Figures should be numbered in the order they appear in the text.
Table captions appear centered above the table in upper and lower case letters. When referring to a table in the text, no abbreviation is used and "Table" is capitalized. (12). Figures and tables should be included in the running text itself
V. CONCLUSION (12 BOLD)
A conclusion section must be included and should indicate clearly the advantages, limitations, and possible applications of the paper. Although a conclusion may review the main points of the paper, do not replicate the abstract as the conclusion. A conclusion might elaborate on the importance of the work or suggest applications and extentions. (12)
VI. ACKNOWLEDGEMENTS(12 Bold)
An acknowledgement section may be presented after the conclusion, if desired.( 12)
REFERENCES (12 BOLD)
This heading is not assigned a number.
A reference list MUST be included using the following information as a guide. Only cited text references are included. Each reference is referred to in the text by a number enclosed in a square bracket (i.e., [3]). References must be numbered and ordered according to where they are first mentioned in the paper, NOT alphabetically.
Examples follow:
ournal Papers:
[1] M Ozaki, Y. Adachi, Y. Iwahori, and N. Ishii, Application of fuzzy theory to writer recognition of Chinese characters, International Journal of Modelling and Simulation, 18(2), 1998, 112-116. (12)
Books:
[2] R.E. Moore, Interval analysis (Englewood Cliffs, NJ: Prentice-Hall, 1966). (12) Note that the title of the book is in lower case letters and italicized. There is no comma following the title. Place of publication and publisher are given.
Chapters in Books:
[3] P.O. Bishop, Neurophysiology of binocular vision, in J.Houseman (Ed.), Handbook of physiology, 4 (New York: Springer-Verlag, 1970) 342-366. (12) Note that the place of publication, publisher, and year of publication are enclosed in brackets. Editor of book is listed before book title.
Theses:
[4] D.S. Chan, Theory and implementation of multidimensional discrete systems for signal processing, doctoral diss., Massachusetts Institute of Technology, Cambridge, MA, 1978. (12)
Proceedings Papers:
[5] W.J. Book, Modelling design and control of flexible manipulator arms: A tutorial review, Proc. 29th IEEE Conf. on Decision and Control, San Francisco, CA, 1990, 500-506 (12)
IAEME Publication Fees
IAEME Publication charges an Article Processing Charge (APC) once an article is accepted for publication. These charges cover the costs of turning a manuscript into a finished article, as well as the costs of hosting, distributing and promoting an article.
Article Processing Charges explained
We are committed to making the costs of publishing as clear as possible and so the charges for each journal are clearly displayed on each journal`s homepage.
When a manuscript is submitted, it passes through the many different departments at Hindawi to ensure the quality checks, peer review, production and promotion of articles is carried out in a timely manner and to a high standard:
✔ The Editorial Screening team, who perform initial technical and ethical checks
✔ The Editorial team, who help the journal`s Academic Editors manage the review process
✔ The Production team, who convert the manuscript to a professionally typeset article and well-structured file format
✔ The Proofing team, who coordinate the proofing process through Hindawi`s Online Proofing System (OPS)
✔ The Editorial Quality Assurance team, who perform a final check to ensure that the manuscript and its review process adhere to the journal`s guidelines and policies
✔ Our Marketing and Communication teams, who ensure your article receives the attention it deserves.
✔ The Technology team, who build and maintain our systems, and develop new systems
The work these teams do contribute to the requirement of an APC and is why the actual amount payable varies depending on the journal in which you wish to publish your article.
IAEME Publication does not request Article Submission Charges, also called Submission Fees. These are due at the time of submission of the manuscript. Nor does IAEME charge per page or for color figures or for any other items for which other publishers are known to charge.
Sources for Article Processing Charges (APC)
Authors of an article are responsible for arranging the payment of APC. Still, that typically does not mean that authors end up paying for the publication of the article. The cost of APC is very often assumed either by the organization funding the research published in the article, or by an Open Access Publishing Fund, or by the institution at which the author is employed.
Fair Dealing - Authors and Publisher
When an author submits a manuscript for review at one of IAEME`s journals, the submitted manuscript should not have been previously published in any form and must not be currently under consideration for publication elsewhere. The manuscript should also not be submitted to any other journal during the review process at IAEME Publication. In case the review process at IAEME takes much longer than stated and the author wishes to end the review process at IAEME, he/she should get in contact with the Editorial Assistant of the journal at IAEME and come to an agreement suitable for both sides after looking at the stage of the manuscript in the review process.
With the APC specified above, the author is given an indication what the APC will be. IAEME is charging Publication Fees (APC) but not Submission Fees. This is to the benefit to authors because payments are only due once the author knows the manuscript is accepted. IAEME with editors and reviewers puts much effort in dealing with the manuscript and expects the authors to stick to the common plan of publishing the paper which is linked to payments of APC as given above at the end of the review process. The author is not legally bound at this time, but it would be seen as a strong breach of academic conduct to back off from the publication process. Once the manuscript is accepted for publication, IAEME will issue an invoice in the Paper Submission and Manuscript Tracking System. This is IAEME `s legal offer and will state the regular APC of the journal. The Corresponding Author is expected to arrange payments of the amount stated at this time. In severe cases IAEME `s Complaints Procedure can be followed and the result of this should be binding to the author.
Refund Policy
Once an article has been accepted for publication, any Article Processing Charges on the article become due. The submitting author accepts responsibility for the Article Processing Charges, and will not issue refunds of any kind except those payments made by mistake or in excess of the amount required.
The topics to be covered by this journal include but are not limited to the following fields:
|
• Management Information System • History |
• Production and Operation Management • English • Social Science |