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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 6 Documents
 1 
Search results for , issue "Vol 1, No 2 (2017): July 2017" : 6 Documents clear
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.
How to implement successful e-Government: Case study of Sultanate of Oman Muatasim Al Salmi; Shahimi Mohtar; Norlena Hasnan
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 (457.644 KB) | DOI: 10.15294/ibarj.v1i2.25

Abstract

Every government is seeking to provide the best services to its country to achieve efficiency and accepted performance.  This goal could be achieved by improving the service performance of the entire sectors in society.  Revealing key questions of e-government implementation and planning factors that would affect the success of e-Government is the study priority goal.  Hence, the purpose of this research is to investigate and explore the factors that drive the e-government implementation and adoption that would affect the government performance. Finally, a case study using a secondary data from UN data along with study outcomes with recommendations as guidance for e-government projects in Sultanate of Oman is illustrated. 
Theoretical Issues of Legal Regulation of Municipal Solid Waste Handling Altynbekkyzy Alua; Bekezhanov Dauren Nurzhanovich
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 (344.976 KB) | DOI: 10.15294/ibarj.v1i2.6

Abstract

The relevance of comparative analysis of legal regulation of environmental protection is due to several reasons. Firstly, it expands the boundaries of interpretation of legal norms and acts of environmental law. Secondly, it allows relying on experience in the latest achievements of legislative activity in developed countries. Thirdly, taking into consideration the legislative mistakes of other countries, it helps to avoid similar mistakes in the process of improving Kazakh legislation. And finally, it is the starting point for multilateral and bilateral cooperation in the field of environmental law.
The University Identity: Communication of Identity Themes Tuba Bozaykut Bük; Şirin Atakan- Duman; Ayşın Paşamehmetoğlu
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 (442.141 KB) | DOI: 10.15294/ibarj.v1i2.8

Abstract

 Earlier research has brought organizational identity to the fore as an institutional response to the developments in higher education field. Following literature, this study aims to examine the organizational identity of universities through an analysis of themes communicated at their websites. The study findings reveal that participant universities communicate five common identity themes institutionalized by higher education field. Among these themes, social values presented to the society for belongingness and capacity for enriching main university functions are found out to be most communicated themes. The findings also show that each university communicates distinct themes that still fall under these five common themes. Therefore, the study presents that distinct themes symbolizing the uniqueness claim of the university identity emerge within the pre-determined theme categories in the field.
Identifying Causality Relationship between Energy Consumption and Economic Growth in Developed Countries Hasan Dinçer; Serhat Yüksel; Zafer Adalı
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 (511.994 KB) | DOI: 10.15294/ibarj.v1i2.9

Abstract

The main purpose of this study is to evaluate the causality relationship between energy consumption and economic growth for developed countries. Within this context, annual data of 22 developed countries was examined by using Dumitrescu Hurlin panel causality analysis. As a result, it was determined that that there is a bidirectional relationship between energy consumption and economic improvement for developed countries. This condition provides two different results. Firstly, energy consumption has an influence on economic development for these countries. While considering this result, it can be said that any limitation in energy consumption will restrict economic growth. Moreover, it was also concluded that level of economic growth is the main reason of energy consumption for developed countries. In other words, developed countries tend to have more energy consumption when their economies are growing.
The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Nurainun Bangun; F.X. Kurniawan Tjakrawala; Kurniati W. Andani; Linda Santioso
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 (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

Abstract

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.

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