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International Business and Accounting Research Journal
Published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung
ISSN : 25500368     EISSN : 25490303     DOI : http://dx.doi.org/10.35474/ibarj.v6i1.234
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 7, No 1 (2023): January 2023" : 9 Documents clear
Measuring Liquidity as a Moderating Variable Akhmadi Akhmadi; Enok Nurhayati; Anisa Rahmawati
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.154

Abstract

This study aims at the liquidity ratio as a moderating factor in the relationship between profitability and dividend policy. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2008-2017. While the number of samples as many as 12 companies determined through the purposive sampling method. The analytical methods used are descriptive statistics, Moderated Regression Analysis (MRA), and hypothesis testing. The results of this study indicate that profitability has a significant effect on dividend policy. Meanwhile, Liquidity does not moderate the relationship between Profitability and Dividend Policy. The results of the study cannot be generalized due to the limitations of the research object only in the manufacturing sub-sector. In addition, the observed variables only use one proxy each. Further research should expand the object of research to several sub-sectors, and use several proxies for each of the variables studied.
The Unique Challenge to The Contemporary Corporate Reporting of Achieving Efficiency in The Disclosure of Climate-Related Issues Hristina Oreshkova
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.142

Abstract

Over the recent decades, climate change has been rising. The problems caused by the intensifying climate change are unique. The climate change process creates an existential threat to humans and all living beings interrelated with another risk arising from the crisis caused by the observed biodiversity deterioration and environmental degradation. The compound and complicated coexisting impacts of both factors on people, biodiversity, and economic entities and sectors pose unprecedented challenges to humankind. The unfavorable present-day circumstances and effects due to climate change require adequate governmental, managerial, and administrative strategies, policies, and activities for achieving sustainable, fair, and resilient growth. Moreover, phenomena and processes indicating climate change are developing on a global scale that gives rise to discussion, highlights, and justifies the existing need for meaningful climate-related disclosures through the system of corporate reporting. The necessity of trustworthy, transparent, and reliable disclosures on climate-related matters and inherent risks and opportunities focused on climate-change mitigation and adaptation is a problem of crucial importance to the present article. The relevance of climate-related disclosures as a significant part of present-day corporate reporting proves to be of great importance in achieving disclosure efficiency. The author aims to highlight, discuss and justify the necessity of a responsible approach to conducting an adequate disclosure policy and providing meaningful and consistent disclosures concerning climate-related matters, risks and opportunities considered a significant part of corporate reporting, and to substantiate why probable benefits for a sustainable future can be expected, not only for the company. The terminology of the research is in the field of financial and non-financial reporting and their numerous regulatory frameworks that are not fully aligned yet. Heuristic methods of knowledge such as analysis and synthesis, induction and deduction, descriptive approach, and techniques such as observation, analogy, comparison, and others are applied in the research process which is crucial to achieving the author’s objective.
Measurement of The Role of Innovation in Increasing Environmental Performance Index: Empirical Study in Developed and Non-Developed Countries Amin Pujiati; Shela Mareta Fera Feronica; Abdul Rahim Ridzuan
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.144

Abstract

This study aims to analyze the effect of GDP per capita, government effectiveness, occupation index, population density and innovation on the environmental performance index. The approach used in this study is a type of quantitative approach. Data in this study were collected from 171 countries based on their income consisting of 52 developed countries and 119 non-developed countries. The data in this study were obtained from official websites and documents published by related sources including the Yale Center for Environmental Law and Policy, World Ban, United Nations Development Program (UNDP), and the Global Innovation Index. The analysis tool used is quantitative analysis of Structural Equation Modeling (SEM). The results of the study show that Government Effectiveness has a significant and positive relationship to the Environmental Performance Index. Per capita GDP has a significant effect and has a positive relationship to the Environmental Performance Index. The Education Index has no significant effect and has a positive relationship to the Environmental Performance Index. Population Density has a significant effect and has a negative relationship to the Environmental Performance Index. The innovation variable can mediate the effect of government effectiveness on the environmental performance index. The results of this study provide policy implications through innovation, developed and non-developed countries based on income, can optimize environmental development goals without trade off between economic and environmental factors.
The Influence of Good Corporate Governance, The Role of Internal Audit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends Irwansyah Irwansyah; Wilensi Zega
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.148

Abstract

Fraud is an act that was carried out intentionally for personal or group purposes, where the intentional action has caused harm to certain parties or certain agencies. This study aims to determine the effect of corporate governance, the role of internal audit, the effectiveness of internal controls and the suitability of compensation to the tendency of fraud. The  type  of  data  used  is  quantitative  data.  The  resources  used  are  primary  data.  The population in this study are business managers, sales managers, finance managers and HR managers. The sampling technique used was purposive sampling method with 10 companies consisting of 49 respondents. The data in this study were processed using multiple linear regression with the help of the SPSS version 25 application. The results of this study indicate that (1) corporate governance has an effect on the tendency of fraud (2) the role of internal audit has a negative effect on the tendency of fraud, (3) the effectiveness of internal control has a negative effect on the tendency of fraud in BUMN in Bengkulu City, (4) the suitability of compensation has an effect on negative to the tendency of fraud.
Evaluating The Feasibility of Replacing Official Vehicle Facility (ROVF) in Balangan Regency: Case Study In Cost-Benefit Analysis Rahma Yuliani; Zaki Mubarak; Arifah Arifah; Atma Hayat
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Official vehicles are facilities that support the mobility of local officials. There are three options for acquiring those vehicles: purchasing, renting, or replacing official vehicle facility (ROVF) options. This study aimed to evaluate the efficiency, effectiveness, and feasibility of ROVF in the Balangan Regency. This research is a case study involving data analysis techniques using documentation and the literature. The analysis method used was a cost-benefit analysis. There are six stages of cost-benefit analysis in this study: setting goals to be achieved, determining alternatives to be used in the analysis, identifying the cost-benefit component of each alternative that has been set, predicting the impact quantitatively during the time of the project/policy, assessing the monetary value of all impacts (benefits and costs) that have been identified and detailed quantitatively, drawing conclusions, and making recommendations. The research findings indicate that ROVF reduces regional revenue and expenditure budget burden compared to acquiring official vehicles through purchase and rental options. ROVF also enhances officials' performance. The analysis concludes that ROVF in the Balangan Region is feasible.
Development Strategies Village Owned Enterprises Case Study on BUMDes Mutiara Arta Yuda Prasetya; Sucihatiningsih Dian Wisika Prajanti
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.253

Abstract

The village is a legal community unit that has territorial boundaries that are authorized to regulate and manage the interests of the local community, the village is also the lowest regional unit in the Indonesian state administration. Village-Owned Enterprises (BUMDes) as an institution owned by the village and are village economic institutions are expected to help rural communities to improve their economy. This study aims to determine the policy priorities that can be taken as a strategy for developing BUMDes, where BUMDes Mutiara Arta is the object of this study. This study uses Analytical Hierarchy Process (AHP) analysis to determine the strategy for developing BUMDes in the study in Batur Village, Getasan District, Semarang. Several limitations in this study such as research object which only includes 1 BUMDes, there were many other criteria factors that influenced the development of BUMDes and there were also limitations to research using a questionnaire, namely that sometimes the answers given by the sample did not show the actual situation Researchers also have not involved the community in the interview process. The results showed that the marketing factor was prioritized at (0.102). An alternative strategy for the second priority of developing BUMDes Mutiara Arta Batur Village, Getasan District, Semarang Regency is training of workers in increasing business innovation (0.083). An alternative strategy for the third priority of developing BUMDes Mutiara Arta Batur Village, Getasan District, Semarang Regency is the absorption of local workers (0.74). Therefore, the regional government, sub-district government and village government must be able to support, encourage and facilitate the development of BUMDes in Batur Village, Getasan District
Analysis of Firm Value Determination on the IDX Sharia Growth Index Tri Purwani; Rahmat Budi Santoso
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.254

Abstract

This study aims to examine the effects of profitability, net profit growth, company liquidity, company size, company growth, capital structure, and dividend policy on the value of the firms listed on the index of IDX Sharia Growth at the Indonesian Stock Exchange. The samples used were 64 samples. The results of this study showed that profitability, net profit growth, company liquidity, company size, capital structure and dividend policy have a significant positive effect on firm value, while company growth has no effect on firm value. Profitability has the greatest effect in influencing the firm value. The results of the study concluded that investors pay more attention to company profitability than other factors in buying company shares. Thus, companies need to maximize the profits to attract investors, so that the stock price and firm value will increase.
The Role of Green Human Capital as a Mediation Variable Based on Improved Talent Management in Enhancing Green Innovation and En-vironmental Performance Andap Budhi Revianto
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.255

Abstract

This study aims to analyze the role of green human capital as a mediating variable in increasing green innovation and environmental performance. The focus of this study was drawn to UMKM with a business oriented on the food industry. 200 UMKM in total were sampled for this study. In a subsequent phase, the researcher contacted the owners of 200 UMKM, and they were given a questionnaire to complete. Green transformational leadership and Green human resource management were the two independent variables that comprise the five variables used in this study and green human capital became mediating factor. Green innovation and environmental performance were two dependent variables. Data analysis in this study used SEM (Structural Equation Modeling). The research findings demonstrate that green transformational leadership has a positive and significant effect on green innovation. Green human resource management has a positive and insignificant effect on environmental performance. Green transformational leadership has a positive and significant effect on green human capital. Green human resource management has a positive and significant effect on green human capital. Green human capital has a positive and significant effect on green innovation. Green human capital has a positive and significant effect on environmental performance. This study is limited by the fact that it only collected information from specialized culinary UMKM. Therefore, the following study can broaden the subject of study to include other aspects of UMKM outside culinary.
Barrier Coverage of Employment Social Security in the Agricultural Sector Sucihatiningsih Dian Wisika Prajanti; Christina Litaay; Talitha Widiatningrum; Dhea Rizky Amelia
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.259

Abstract

Agricultural sector workers are considered to have a lack of awareness and cost-complexities in accessing social security programs. The discussion of this study will focus on efforts to explore issues regarding the factors that influence the tendency or opportunity for workers to become participants in employment social security. Using the logistic regression method and Sakernas data 2019, it is found that agricultural workers with wages above the Regional minimum wage (UMR), workers who already have Health Social Security, formal agricultural workers, those living outside Java, farmers with monthly wages and heads of households tend to be more to become participants in employment social security. Recommendations for expanding participation for agricultural sector workers can be made with several alternatives, such as, (1) justifying or adjusting payment schemes for those who work with seasonal and uncertain wages. (2) To push the expansion of the scope of workers in the agricultural sector, Social Security Administrator for Employment/ BPJS Ketenagakerjaan can conduct program socialization in collaboration with the Social Security Administrator for Health/ BPJS Kesehatan. This is done since the participation of agricultural sector workers in the BPJS healthcare program is relatively high, (3) It is necessary to encourage employers in the agricultural sector to register their workers in social security, through an approach that is adjusted to the income pattern of farmers (seasonal).

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