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Contact Name
Riduan Mas'ud
Contact Email
riduanmasud@uinmataram.ac.id
Phone
+6281321246272
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tulus_suryan70@yahoo.co.id
Editorial Address
Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung
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Kab. tanggamus,
Lampung
INDONESIA
International Business and Accounting Research Journal
ISSN : 25500368     EISSN : 25490303     DOI : http://dx.doi.org/10.35474/ibarj.v6i1.234
Core Subject : Economy,
International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The 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.
Articles 65 Documents
The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia Tan Swee Kiow; Mohd Fuad Mohd Salleh; Aza Azlina Bt Md Kassim
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.984 KB) | DOI: 10.15294/ibarj.v1i1.4

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.84 KB) | DOI: 10.15294/ibarj.v2i2.36

Abstract

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 echelon  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.
Leadership Strategy of State University Public Service Agency to Increasing Organizational Performance in Indonesia Habibullah Jimad; M. Syamsul Maarif; M. Joko Affandi; Anggarini Sukmawati
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.269 KB) | DOI: 10.35474/ibarj.v4i1.132

Abstract

The purpose of this study was to analyze the leadership strategy of the State University Public Service Agency in improving the performance of institutions in Indonesia. The study was conducted at three State University Public Service Agency in Indonesia on regional considerations and ranking of State University Public Service Agency institutions version of The Ministry of Research, Technology and State University (MoRHE) for 2015-2017, namely the University of Lampung (West Region), Sebeles Maret University (Central Region) and Gorontalo State University (Eastern Region). Leadership strategy as an effort to improve the performance of institutions of State University Public Service Agency involves twelve experts, namely the highest leader (Rector), Vice Rector, Dean and Chair of the Institute for at least one period (four years). Development of strategies using Analytical Hierarchy Process (AHP). Leadership strategy of State University Public Service Agency can be implemented by integrating the leader selection system, leadership development and leadership performance evaluation. The performance measures include graduate quality, publication quality, innovation quality, student quality and service quality.
Investigating the Relationship between Computer Accounting Information Systems and E-Commerce Requirements in Iranian Service Companies Considering US-Canada Joint Project Badran Badrani; Safieh Siadat
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.559 KB) | DOI: 10.35474/ibarj.v5i2.181

Abstract

Regarding a joint project of the United States and Canada, this study examines the relationship between computer accounting information systems and e-commerce requirements in Iranian service companies. The present study is applied in terms of purpose and descriptive-analytical in terms of method. The study population included service sector companies listed on the Iranian Stock Exchange (n=55). The statistical sample included all employees of accounting departments, including 48 people. Questionnaires were distributed to 48 employees in the accounting department for the study sample and were fully retrieved. To collect data and information, first through the sources, references, books, articles, and scientific journals available in libraries, and in addition to previous studies related to the subject of study, the Internet was used to address all new cases on the subject of study. To collect the initial data, a questionnaire was used based on the measurement tool, which was prepared and designed based on the joint plan of the United States and Canada according to the questions. The study's questionnaire questions were based on a five-point Likert scale and a joint American-Canadian project (Al-Qishi, 2003) and (Mahern, 2009). The reliability of the questionnaire was evaluated and confirmed by Cronbach's test. SPSS software and a one-sample t-test were used to analyze the data. The results show a statistically significant agreement between computer accounting information systems and e-commerce requirements in Jordanian service companies under joint US-Canadian projects.
Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages Sylvester Onyango; Stephen Wanyoike Muchina; Stephen Irura Ng'ang'a
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.722 KB) | DOI: 10.15294/ibarj.v2i1.31

Abstract

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.
Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership Nishtiman Mohammed; Ku Nor Izah Ku Ismail; Noor Afza Amran
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.614 KB) | DOI: 10.15294/ibarj.v3i2.64

Abstract

This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders.
Financial Analysis as a Key Component of the Business Valuation Yanko Hristozov
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.269 KB) | DOI: 10.35474/ibarj.v5i1.158

Abstract

Corporate managers are responsible for acquiring material and financial resources and using them to create value for the company's investors. Value is created when a company realizes a return on its investment above the cost of capital. Managers formulate business strategies to achieve this goal and implement them through business activities. The business activity of the company is influenced by its economic environment and own business strategy. The economic environment includes the company's industry, its markets for incoming and outgoing products and the regulations under which the company operates. The analysis of the financial condition is used to assess the readiness of the company to take the financial risk and the ability to repay its debts. It is also used by creditors to assess the creditworthiness of the company. Methodology: The purpose of this article is to consider the possibilities of financial analysis in the valuation of enterprises. The main task of the article will be to highlight the key indicators, part of the financial analysis, which are applicable in the evaluation of operating enterprises. The thesis that is defended is related to the need to apply financial analysis in the evaluation of existing enterprises and for this purpose it is possible to derive an appropriate methodology based on the most appropriate financial indicators.
Analyzing the Responsiveness of Non-Bank Financial Institutions in Digital Marketing: A Case Study of BMT in West Nusa Tenggara Riduan Mas’ud; Muhammad Azizurrohman
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.9 KB) | DOI: 10.35474/ibarj.v6i1.234

Abstract

Banks and non-bank financial institutions must adapt to the rapid advancement of technology. This is owing to shifts in people's consumption behaviors around the world, who formerly used traditional methods and are now transitioning to digital ones. The development of numerous forms of financial services that make it easier for customers to transact is aided by technological sophistication. Baitul Maal Wat Tamwil (BMT) is a non-bank financial institution that serves the lower middle class with financial services. As a result, it is critical to take several strategic initiatives to expand the organization's position in community assistance. This research intends to propose an alternate strategy for BMTs in expanding their institutions in the contemporary digital era, particularly in West Nusa Tenggara. The authors used a snowball sampling methodology to collect data using a descriptive qualitative method and a literature review. BMT must take various steps, according to this study, including website marketing, search engine marketing, social media marketing, online advertising, email marketing, and video marketing. However, in West Nusa Tenggara, BMT has not taken a step forward in digital marketing. Only a few organizations have begun to see the value of digital marketing.
Adoption of International Financial Reporting Standards (IFRS) and Measurement of Reporting Quality: A Review of Methodologies Aminu Abdullahi; Musa Yelwa Abubakar
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.884 KB) | DOI: 10.15294/ibarj.v1i2.10

Abstract

This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.
Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh Mohammad Tariq Hasan; Azhar Abdul Rahman
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.823 KB) | DOI: 10.15294/ibarj.v3i1.56

Abstract

This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.