Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

International Business and Accounting Research Journal

ibarj
Website

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 8 Documents

Search results for , issue "Vol 5, No 2 (2021): July 2021" : 8 Documents clear

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

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.

Educational Performance Management Model for Higher Education: Soft System Methodology Based Action Research Approach Habibullah Jimad; Yuningsih Yuningsih; Nova Mardina; Ryzal Perdana
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Educational staff is one of the main elements that determine the success of higher education. One of the factors that affect the performance of educational staff is a performance reward in the form of remuneration. The purpose of this study is to build a performance management model for educational staff at the State University Public Service Agency (SUPSA). The approach used Soft System Methodology and the Analytic Hierarchy Process. The samples in this study were educational staff at the State University Public Service Agency in Lampung Province. Based on the results of the SSM, it shows that many parties have an interest in the performance of education personnel, namely lecturers, students, unit leaders, the Chancellor, as well as the Ministry of Education and Culture and the Ministry of Finance. The AHP results indicate that the priority of the education staff performance strategy is based on competence and performance measurement. The limitation of this research is that the SSM stage is carried out only in the sixth stage of the seven stages. It is also necessary to conduct a study on activity mapping and business process preparation as part of the development of a performance management application system for education personnel.

Fraud Diamond Theory Detect Financial Statement Fraud in Manufac-turing Companies on The Indonesia Stock Exchange Fitriana Fitriana; Didin Saepudin; Rachmat Agus Santoso
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Financial statement fraud is fraud committed by management in the form of material misstatements of financial statements, one theory to detect it is the fraud diamond theory. This research aims to determine the effect of the fraud diamond theory in detecting financial statement fraud. The proxies fraud diamond used in this study are financial stability, nature of industry, change in auditor and change of director. This research method is descriptive and verification with panel data regression analysis processed using the Eviews 9 application, a secondary data source on fabricating organizations recorded on the Indonesia Stock Trade in 2015 – 2019, with a population of191 companies using purposive sampling technique. The number of samples is 119 companies. Condition Financial stability, nature of industry, change in auditor, change of director and financial statement fraud in The manufacturing company that is the sample is in good condition, because there is no indication of committing financial statement fraud. Simultaneous test results of all independent variables have a significant effect on the direction of a positive relationship to financial statement fraud. The test results partially and partially financial stability and nature of industry have a significant effect on the direction of the negative relationship to financial statement fraud, then change in auditor and change of director have no effect on the direction of the negative and positive relationship on financial fraudulent statements.

Entrepreneurship Competency Model Through Supply Chain Integra-tion on Competitive Advantage in Small Businesses in The Food and Beverage Sector in North Bandung Area Asep Kurniawan; Yun Yun
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Competitive advantage becomes capital for a business to continue to grow and develop. One of them is in the culinary field, where the culinary business in the North Bandung area is currently growing. This has an impact on the need for increasing competence of small business actors to be able to implement supply chain integration that is able to gain a competitive advantage. Entrepreneurial competence and supply chain integration can be used as capital for small business actors to gain competitive advantage for small business actors in the culinary field in the North Bandung area. This study aims to determine the model of entrepreneurial competence through supply chain integration to competitive advantage. The model used is partial least square- Structural Equation Modeling (SEM). The population and sample in this study are small business actors in the culinary field in the North Bandung area. Entrepreneurship competence has a significant influence on competitive advantage through supply chain integration. This shows that to increase the competitive advantage of the food and beverage business in West Bandung Regency, it can be done through supply chain integration and paying attention to the entrepreneurial competence of food and beverage business actors in West Bandung Regency.

Ownership Structure and Financial Sustainability Evidence from Com-mercial Banks in Nigeria with International Authorization Livinus Nkuri Maimako; Ahmed Razman Abdul Latiff; Wan Fadzila Wan Yusoff
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Purpose The main purpose of this study is to determine the moderating role of managerial intention on the relationship between ownership structure (institutional ownership and family ownership) and the financial sustainability of commercial banks in Nigeria. It will also demonstrate the direct relationship between family ownership, institution ownership, and managerial intention on financial sustainability. Design/methodology/ approach The theoretical inside of this study is based on agency theory. family ownership and institutional are the dimensions of ownership structure while the percentage of the non-performing loan is used as a proxy for financial sustainability. The study analyzed 56 annual reports of deposit money banks in Nigeria for the period 2014-2020. Balanced panel data were collected for the analyses and fixed effect was used to test the relationship between the variables. Findings We found out that both family ownership and institutional ownership exert a significant positive effect on financial sustainability (percentage of non-performing) in Nigeria's deposit money bank. This suggests that an increase in family and institutional ownership will enhance monitoring and control of non-performing loans of commercial banks. It is also in agreement with agency theory that more concentration in ownership improves control and monitory. Practical implications The study contributes to the understanding of banks' financial sustainability link with a component of ownership structure (institutional ownership and family ownership). The result of the study will provide an insight for practitioners and policymakers on the need to prescribe corporate governance code on the financial sustainability of banks. Originality/ value This study is timely given the fact that deposit money banks are presently struggling with issues of financial sustainability as a result of the coronavirus pandemic., the is an extension of the work of ( Nkuri, Latiff, & Yusoff, 2021) Which was conceptually published. The study is important to policymakers and practitioners to formulate policy that will merge rather than a takeover. family ownership should be encouraged to reduce agency problems.

Cost of Equity Analysis through the role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia Atang Hermawan; Dewi Ayu Anggita Sari; Ardi Gunardi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

To survive, companies need to make various business development efforts which require capital that not all companies can fulfill independently. So in this case the company needs other parties (external parties) to meet its capital needs, namely investors and creditors. Obtaining capital from external parties, be it share capital or loans, poses their respective risks. Therefore, this study aims to provide an overview of how earnings aggressiveness, earnings persistence, and cost of equity are in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Earnings persistence as moderating variables considering that these variables can be indicators of future earnings obtained in the long term. The research method used is descriptive verification method with data analysis is done by Simple Linear Regression Analysis, Moderated Regression Analysis (MRA), classical assumption test, correlation analysis, and coefficient of determination. While the hypothesis testing used is a statistical method of partial test (t test) using SPSS 20 for Windows. The results of this study indicate that earnings aggressiveness has a positive effect on the cost of equity and the persistence of earnings as a moderating variable weakens the effect of earnings aggressiveness on the cost of equity

Risk Relevance of Comprehensive Income in Indonesia: The Role of Corporate Social Responsibility, Good Corporate Governance, Tax Avoidance Ahmad Surya Widyansyah; Amrie Firmansyah; Dani Kharismawan Prakosa; Much. Rizal Pua Geno
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aims to investigate the effect of comprehensive income volatility on idiosyncratic risk and the moderating role of corporate social responsibility disclosure, good corporate governance disclosure, and tax avoidance on this effect. The analysis includes 99 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Through purposive sampling, this study obtained 495 observations. To test each hypothesis, this study employs multiple linear regression. Our findings suggest that comprehensive income volatility positively affects idiosyncratic risk. Furthermore, neither corporate social responsibility, corporate governance, nor tax avoidance can moderate the effect of comprehensive income volatility on idiosyncratic risk. This study provides evidence that investors price comprehensive income volatility as an accounting measure of risk into the stock price. This study also demonstrates that the current practice of corporate social responsibility disclosure and good corporate governance fail to dispel investors' concern over volatile comprehensive income. Meanwhile, tax avoidance does not affect investors' perception of risk arising from volatile comprehensive income.

Socio-Cultural Perspectives in Tax Avoidance at Government Agencies Tarjo Tarjo; Moh. Riskiyadi; Zuraidah Mohd Sanusi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aimed to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure and a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.

Page 1 of 1 | Total Record : 8

Filter by Year

2021 2021

Filter By Issues

All Issue Vol 7, No 2 (2023): July 2023 Vol 7, No 1 (2023): January 2023 Vol 6, No 2 (2022): July 2022 Vol 6, No 1 (2022): January 2022 Vol 5, No 2 (2021): July 2021 Vol 5, No 1 (2021): January 2021 Vol 4, No 2 (2020): July 2020 Vol 4, No 1 (2020): January 2020 Vol 3, No 2 (2019): July 2019 Vol 3, No 1 (2019): January 2019 Vol 2, No 2 (2018): July 2018 Vol 2, No 1 (2018): January 2018 Vol 1, No 2 (2017): July 2017 Vol 1, No 1 (2017): January 2017 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Riduan Mas'ud

Contact Email
riduanmasud@uinmataram.ac.id

Phone
+6281321246272

Journal Mail Official
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

Location
Kab. tanggamus,

Lampung

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Riduan Mas'ud

Contact Email riduanmasud@uinmataram.ac.id

Phone +6281321246272

Journal Mail Official 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

Location Kab. tanggamus, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Riduan Mas'ud

Contact Email
riduanmasud@uinmataram.ac.id

Phone
+6281321246272

Journal Mail Official
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

Location
Kab. tanggamus,

Lampung

INDONESIA