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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
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 6 Documents
Search results for , issue "Vol 6, No 1 (2022): January 2022" : 6 Documents clear
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.
Effect of Financial Performance on Stock Prices of Manufacturing Companies in Malaysia; Moderating Role of Sustainability Reporting Maryam Yousefinejad; Aza Azlina Md Kassim; Tahani Ali Hakami; Jaizah Othman; Poovarashan Manivannan
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 (319.554 KB) | DOI: 10.35474/ibarj.v6i1.235

Abstract

The purpose of this study is to examine the relationship between financial performance (FP) and stock prices (SP) of Malaysian manufacturing companies. This study also examines the effect of sustainability reporting on the relationship between FP And SP. If the information reported in financial statements were useful, this information would affect investors' reactions. Investors' reactions are reflected in their transactions in the capital market. Desirable reactions to information are shown by an increase in demand for a company's stock, which leads to an increase in its stock price. Undesirable reactions to information, on the other hand, result in a decrease in demand for a company's stock, leading to a decrease in the stock price. Therefore, capital markets research is often used to examine investor reactions to corporate information disclosure and to evaluate the relevance of alternative accounting and disclosure decisions to investors. Based on the efficient market hypothesis (EMH), this study hypothesized that financial performance has a positive effect on the stock prices of manufacturing companies in Malaysia. Financial performance is critical but not sufficient for corporate survival. Companies can achieve sustainable performance just to meet mutual expectations of doing business. Therefore, based on the institutional theory, this study hypothesizes that a sustainability reporting strengthens the relationship between financial performance and stock price. The hypotheses were empirically tested using a sample of 74 Malaysian manufacturing companies from 2018 to 2019 using an Ordinary Least Square (OLS). The results of this study indicate a positive and significant relationship between FP and SP. In addition, this study found that sustainability reporting strengths the effect of FP on stock prices enhancement.
Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Sharing Financing Peny Cahaya Azwari; Febriansyah Febriansyah; Sri Delasmi Jayanti
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 (153.67 KB) | DOI: 10.35474/ibarj.v6i1.236

Abstract

Financing is defined as funding provided by a party to another party to support planned investments, either by themselves or by institutions. The more amount of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR), the more amount of financing issued by the bank. However, in the 2016-2020, when Shariah Business Units in Indonesia increase in the amount of Third-Party Funds (DPK) and the Capital Adequacy Ratio (CAR) but this was inversely proportional to the declining amount of profit-sharing financing. This study aims to determine how the influence of Third-Party Funds (DPK) and Capital Adequacy Ratio (CAR) on Profit Sharing Financing in Sharia Business Units. Using quantitative methods and the type of data used was secondary data, researchers use the Annual Report. By eleven sharia business units as samples of this study, the results show that TPF variable has a negative and significant effect on profit sharing financing and the CAR variable has no and no significant effect on profit sharing financing. Meanwhile, based on the f test, TPF and CAR variables simultaneously have a positive and significant effect on profit sharing financing in sharia business unit.
Factors Affecting The Financial Performance of Local Government An-tecedents in Indonesia Metalia Mega; Suhendro Saring
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 (213.488 KB) | DOI: 10.35474/ibarj.v6i1.231

Abstract

This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.
Mediation role of organizational citizenship behavior Work-Life Bal-ance, Job Embeddedness, and Turnover intention in Islamic Banking Iwan Kresna Setiadi; Dianwicaksih Arieftiara
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 (315.738 KB) | DOI: 10.35474/ibarj.v6i1.230

Abstract

This study is to analyze the mediating impact of organizational citizenship behavior, job embeddedness, and work-life balance on turnover intention. Samples were taken from as many as 300 respondents to employees in Islamic banking in DKI Jakarta, Banten, and West Java, Indonesia. The results of the study found that JE and WLB were strongly felt by having a positive effect on IT, as well as JE and WLB on organizational citizenship behavior. An assessment that results in a small OCB but still has an effect on IT. The new findings from this study can explain how OCB mediation is very important for employees who work in Islamic banking, IT has an impact on the continuity of the Islamic banking business during the COVID-19. Therefore, this research can make a big contribution, especially the WLB study can make employees have a good mood at home. Thus, for organizations during the COVID-19 pandemic, employees must feel comfortable and persist in any conditions. A good JE value will have an impact on the sincerity value of employees to work well, this is a positive thing that every organization can implement. Support for employees from the company through an interpersonal relationship approach discussing problems in their family and social life from the impact of COVID 19, is very important, which will strengthen every company organization to continue to run its business in the future.
Implications of Working Environment Job Stress Moderated Employee Engagement to Improve Employee Performance in the Electronic Transaction Service Industry Yudi Nur Supriadi; Nashrin Urbach; Jumadil Saputra
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 (360.021 KB) | DOI: 10.35474/ibarj.v6i1.232

Abstract

The purpose of the analysis is to prove the implications of the work environment and job stress that moderate employee engagement on improve employee performance. The sample of this research is 255 respondents of electronic transaction service industry employees in DKI Jakarta and Banten Provinces. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 3.0. The results of the study showed that the work environment and job stress had a positive effect on employee performance, but the work environment had a negative and insignificant effect on employee performance, moderated by employee engagement. While job stress has a positive and significant effect on employee performance, moderated by employee engagement, and has a positive effect on employees' performance. Novelty's findings resulted in a performance improvement model moderated by employee engagement. This research contributes that if the company wants to improve performance, it needs to be improved: a). Appreciate every employee who completes the task well. b). The quality of good relations between employees and management. c). A quiet work environment, a workspace that is free from noise so you can focus on doing your job, d). Increased awareness and willingness of employees to do work without being asked. Companies need to design the media as a means of existence for company management. Companies also need to design stress management programs by making employees happy. Companies must care about the health of employees.

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