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International Business and Accounting Research Journal

ibarj
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Published by Lembaga Pendidikan Profesional Cendekia Hotel and Business School

ISSN : 25500368 EISSN : 25490303 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

International Business and Accounting Research Journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers that explore current and new issues in International Finance. The editorial board particularly welcomes papers that foster dialogue, innovation, and intellectual risk-taking in financial studies, and shed light on the interaction between finance and broader societal concerns. Papers studying finance from a variety of methodological, disciplinary and paradigmatic perspectives will be considered for publication.

Arjuna Subject : -

Articles 47 Documents

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VolatÄ±lÄ±ty SpÄ±llovers from The InternatÄ±onal CapÄ±tal Inflows to EconomÄ±c Growth in Turkey SÃ¶ylemez, Arif OrÃ§un
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This paper empirically investigates the volatility interactions between the international capital inflows to Turkey and Turkish economic growth using the post-financial-liberalization era data. With an Extended Constant Conditional Correlation GARCH model, it is shown that there are volatility spillovers from the capital inflows to growth in Turkey. Some earlier studies in literature have already established a positive relationship between the capital inflows and economic growth in Turkey. According to their results, as the mean value of capital inflows to Turkey increases, so does the conditional mean value of Turkish economic growth. This study is important for it shows that as the volatility of capital inflows to Turkey increases, so does the volatility of Turkish economic growth. Â Â

Structural Effect of Oil Price Shocks and Food Importation on Economic Growth in Nigeria Using SVAR Model Bala, Sani Abdulrahman; Alhassan, Ali
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The study empirically examines the effect of oil price shocks and food importation on economic growth in Nigeria along with two control variables i.e. exchange rate and inflation using Structural Vector Autoregressive (SVAR) Model covering the period of 1970 to 2015. The result from SVAR short-run pattern and long-run pattern indicate that GDP has recently been affected by all variables in the model. More also, it indicates a significant permanent effect of crude oil price shocks and food imports on economic growth, while the result further indicates a transitory effect of exchange rate and inflation on economic growth. For significant t-value of the long run SVAR estimate matrix, confirms long effect of crude oil price shocks, food imports, exchange rate and inflation on economic growth in Nigeria. The results from structural response indicate that crude oil have high positive impact on GDP at the initial period and negative impact at the end of the period. Furthermore, food imports have high negative effect on GDP, while GDP response negatively to exchange rate and inflation rate from the period. The result from the structural decompositions indicates that crude oil price and food imports and exchange rate contribute more variability to GDP, while inflation contribute less variability in explaining the variation of GDP in Nigeria. The study recommends that government should come up with a policy that will focus on alternative sources of government revenue by investing more in real sectors especially agriculture in order to withstand vicissitudes of oil shocks in future.

The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.

The Determinants of Individual Taxpayersâ€™ Tax Compliance Behaviour in Peninsular Malaysia Kiow, Tan Swee; Salleh, Mohd Fuad Mohd; Kassim, Aza Azlina Bt Md
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayersâ€™ money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayersâ€™ confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages Onyango, Sylvester; Muchina, Stephen Wanyoike; Ng'ang'a, Stephen Irura
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.

Financial Contagion and Globalization: Evidence from South Asian Countries Ullah, Muhammad Usman Sana; Haq, Naveed Ul; Laeeq, Hood; Raja, Ammar Aftab
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study investigates the contagion and globalization between the South Asian (Pakistan, India, Bangladesh and Sri Lanka) and five largest economies (US, UK, China, Japan and Germany) stock markets. Daily stock returns data from 1st July 1997 to 30th June 2015 consisting of total 4695 observation is analyzed.Â DCC GARCH is applied to calculate the conditional correlation coefficients to overcome the issue of heteroscedasticity. Null hypothesis of no globalization got rejected eleven times out of twenty while the hypothesis of no contagion got rejected six times. Further analysis of conditional correlation coefficients confirmed the impact of 9/11 attacks, Subprime mortgage crises and Europeans debt crises on the Indian market. Impact of 9/11 attacks also found on Pakistani and Sri Lankan stock exchanges, while Dhaka stock exchange remained independent of all shocks. In sum, the South Asian stock markets remained isolated from the global shocks except India. Isolation of South Asian stock markets from the global shocks is due to their lower integration with the global markets. This study provides some useful recommendations to the investors and policy makers. Results suggests that Indian stock exchangeÂ getÂ contagion impact from the major economies, so authorities of India should have to take measure to decouple the market from the global shocks. The markets of Bangladesh, Sri Lanka and Pakistan are not properly integrated with global financial system, so the authorities of these countries should have to take proper steps to liberalize the markets. This paper presents the first empirical study on financial contagion and globalization of South Asian countries.

Working Capital Management Policy and The Financial Performance of Food and Beverages Companies in Nigeria Yusuf, Yahaya; Sani, Mohammed
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study is set to examine the relationship between working capital management policy and profitability of quoted food and beverages companies in Nigeria. The population comprises a sample of ten (10) food and beverage companies quoted on the Nigerian Stock Exchange. The study used secondary data for a period of ten (10) years (2005-2014) and was analyzed using descriptive and inferential statistics with the aid of Stata version 13. Two research hypotheses were formulated and tested. It was found that, there is no significant relationship between receivable collection period (RCP) policy and profitability of quoted food and beverage companies in Nigeria. However, it was recommended that the management should identify the level of inventory which allows for uninterrupted production but reduces the investment in raw materials and minimizes reordering cost and hence increases profitability. The management should reduce their RCP from 53 days on the average to at most 30 days by instituting adequate control and flexible credit policy.

Implementation of Performance Accountability System For Government Institution (SAKIP) : Determinants and Consequence In Local Government Telabah, I Wayan Suardana; Hermanto, Hermanto; Handajani, Lilik
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelonÂ II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.

Competitive Economic Development of The Republic of Moldova Natalia, Perchinschi; Alexandr, Gribincea
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

With this general framework in mind, this section has explained through various examples the circumstances in which economic theory would justify a temporary increase in trade barriers â€“ even above the level of commitments in a trade agreement. These circumstances include when an import surge provides an argument for an increase in trade barriers as well as when a change in demand or supply or in policy leads to a sharp contraction for a particular sector and this, in turn, has a negative externality (like in the case of the one-company town). Another argument for trade policy intervention is when something alters the degree of competition in the market â€“ for example, if a company indulges in predatory dumping. Other circumstances include developing countries providing support to infant industry, action to address balance of payment crises, and responding to a sharp increase in the world price of a product. In all these cases, the adoption of restrictive trade policy can be justified as a second-best option.

Analysis of Financial Distress with Springate and Method of Grover in Coal In BEI 2012 - 2016 Hungan, Agnes Gracia Devina; Sawitri, Ni Nyoman
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The coal industry is one of the largest contributors to the state budget of more than 40 billion annually, so the declining coal industry and the condition of every coal company in Indonesia are of particular concern to the government. This study examines how the level of financial distress of coal mining companies IDX 2012 - 2016 when analyst with Springate method and Grover method, and which method is most appropriate in predicting financial distress in coal companies. From the results of the calculation with the both methods are Obtained results there are some coal companies are declared to have financial distress with both methods and obtained the result that the Grover method is the most appropriate methods in predicting financial distress.

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