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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 11 Documents
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Search results for , issue "Vol 6, No 2 (2022): July 2022" : 11 Documents clear
Environmental Management Accounting Practices for the Sustainable Development Change: A Case Study from a Sri Lankan Rubber Manufacturing Company Navodya Sandamini; Kalani Dissanayake
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.246

Abstract

Every business has a responsibility beyond its basic responsibility to its shareholders. At present, people are more towards the environment, and accounting plays a crucial role by acting as a language of business. When referring to the environmental sensitive industries in Sri Lanka, the industrial processes connected to rubber manufacturing are harmful which can have negative environmental impacts. Accordingly, the discussion's critical part is based on the major environmental-related areas and their applicable environmental management practices. A qualitative approach was adopted in this study, occupying semi-structured interviews as the primary method of data collection. The study revealed a strict link between environment performance and the financial results of the case study organization. The study will provide businesses and managers the useful insights for implementing EMA practices and EMS applications as in the Sri Lankan context, well-established EMA related initiatives are rarely observable.
Taxes and Economic Freedom: Moderating Effect of Government Effectiveness Maryam Yousefinejad; Amilia Syuhada Binti Abdul Majid; Jaizah Othman; Noreha Halid; Muhammad Saufi Akmal Bin Roslani
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.247

Abstract

This study aims to examine the relationship between taxes and economic freedom, considering the moderating effect of government effectiveness in the Organization for Economic Cooperation and Development (OECD) countries from 1996 to 2018. The taxes are goods and services tax (GST), personal income tax (PIT), and property tax (PT). This study also examines other economic indicators such as foreign direct investment (FDI) to measure the impact of taxes on economic freedom. In this study, fixed effect panel data are used to test the hypotheses. The least squares panel results show that there is a positive and significant relationship between property tax and economic freedom. However, GST and income tax are negatively and significantly related to economic freedom. In addition, the results also demonstrate that government effectiveness moderates the relationship between taxes and economic freedom. These results can contribute to the existing literature in this area. They also allow governments to apply better tax systems to achieve a high score of economic freedom.
Memories of the Scientist, the Teacher, the Lecturer, the Pedagogue and the Educator Professor Kosta Dimitrov Pergelov Hristina Oreshkova
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.242

Abstract

The article is dedicated to the 100th anniversary of the birth of the prominent Bulgarian scientist economist and accountant Kosta Dimitrov Pergelov. The primary purpose of the article is to reveal the author’s deep gratitude and appreciation for the Honourable Professor Kosta Dimitrov Pergelov – Doyen of contemporary Bulgarian accounting science and practice, Doyen of the accounting education and postgraduate studies and qualification in Bulgaria. The article is an expression of the author’s admiration and deep esteem for the highly humane and noble work and remarkable scientific creativity and long teaching activity of Professor Kosta Dimitrov Pergelov. Following the author’s aim and objectives, the article highlights essential features of the Professor’s intellectual and spiritual image, his vivid and fascinating personality, moral and ethical advancement, and erudition. The author reveals the favourable and fruitful influence of Professor Kosta Pergelov as a scientist, academic, pedagogue, and educator for generations of students, young scholars and researchers, and lecturers. The enormous contribution of Professor Kosta Pergelov to the development and rise of contemporary accounting as a science and practice, to the accounting education, and to the establishment and functioning of the postgraduate education and qualification system in Bulgaria is also highlighted and emphasized. The author recreates valuable memories of her long-term collaboration with Professor Kosta Pergelov and relies on the scientific works created by the Professor, which have turned into emblematic milestones of contemporary Bulgarian accounting science, and into a substantial part of its golden fund. The article reveals the author’s experience gained throughout the long period of educational and scientific collaboration with Professor Kosta Dimitrov Pergelov in the field of teaching fundamental academic disciplines like the theory of accounting, principles of accounting, fundamentals of accounting, accounting and balance sheet analysis and others. The article is based on personal impressions and thorough research of Professor Kosta Dimitrov Pergelov’s scientific works. The close working cooperation allows the author to present the charismatic and fascinating personality of Professor Kosta Dimitrov Pergelov. The article is intended to acquaint current generations of students of finance, accounting, control and analysis, and other present and future economists and accountants, theoreticians, and practitioners, with the enormous scientific contribution of Professor Kosta Pergelov to contemporary accounting science, the accounting practice and the system of accounting education and postgraduate studies and qualification in Bulgaria.
The Implementation of Credit Scoring in Order to Analyze the Importance of Non Performing Loans on Peer To Peer Lending towards Credit Distribution for Micro, Small and Medium Enterprises Hedwigis Esti Riwayati; Aviliani Aviliani; Frida Yuniar Prastika
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.248

Abstract

This research is motivated by an increase in the number of Micro, Small, and Medium Enterprises from year to year but it is still difficult to get access to financing in banking due to the many requirements and long process (unbankable). The existence of fintech lending companies, one of which is Peer to Peer Lending is present to answer the problem of public financial access to conventional financial institutions. This research aims to find out the influence of Non Performing Loans on Micro, Small, and Medium Enterprises Credit Distribution with the implementation of Credit Scoring as an intervening variable (Case Study on Micro, Small, and Medium Enterprise in Indonesia Period 2018-2020). The method of data collection is done by accessing data through the website of PT Amartha Mikro Fintek and the Financial Services Authority. The sample used in this study was purposive sampling with criteria that had been determined by the authors. The data obtained is then processed using Eviews 10 Software. This analysis includes statistical tests, classical assumption tests and pathway analysis tests. The results of the t-test showed that the Non Performing Loan variable had a significant negative effect on the distribution of Micro, Small, and Medium Enterprise credit. Non Performing Loan and Credit Scoring variables had not effect on the distribution of Micro, Small, and Medium Enterprise credit. Based on the track analysis test, Credit Scoring was able to mediate the influence of Non Performing Loan on Micro, Small, and Medium Enterprise credit distribution.
Implementation of Green Accounting on Company Performance from Maqashid Syariah Index Evi Eka Wati; Mohd Shahril Ahmad Razimi; Ersi Sisdianto; Lutfia Aprilian
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.243

Abstract

The use of the Islamic Syariah Index is a parameter in measuring company performance as a reflection that companies listed on the Indonesian Syariah Stock Index (ISSI) have carried out operational activities in accordance with Syariah objectives, i.e. the virtues of the people. The performance of  Maqashid Syariah Index can be analyzed from several factors that influence it, among others green accounting. This study aims to examine the effect of the application of green accounting on the company's performance from Maqashid Syariah Index. This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Syariah Stock Index (ISSI) from 2016-to 2020. The sampling technique of this study is a purposive sampling technique. The number of companies becoming samples are 10. The type of data used is secondary data in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the companies website. The dependent variable used in this study is the Maqashid Syariah Performance Index. Meanwhile, the independent variable is green accounting. The data analysis method used is simple regression analysis with the help of the E-Views 10. This research demonstrates that green accounting variable has a positive and.
The Effect of Financial Performance and Reinsurance on The Deficit in The Balance of Payments of Insurance in Indonesia Erike Anggraeni; Gustika Nurmalia; Dewi Tradena
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.249

Abstract

Insurance regulation in Indonesia is important to be implemented because the balance of payments for insurance services is in deficit. The insurance industry in Indonesia does not have sufficient capacity to absorb all potential risks exist in the country so that it partners with foreign assurers which then has an impact on the balance of payments deficit. If not addressed immediately, it will harm the country's economy so prosperity will be difficult to achieve. This study aims to see the effect of financial performance and reinsurance on the insurance balance of payments deficit in Indonesia. The method used in this study was quantitative using secondary data in the form of time-series data obtained from the Financial Services Authority. Data collection uses documentation in the form of quarterly data starting from 2010Q1-2019Q4. The total sample was 40 samples. The collected data was then analyzed using multiple-linear regression. The results of this study indicate that financial performance and reinsurance have a significant effect simultaneously and partially on the deficit in the insurance balance of payments in Indonesia. The coefficient of determination of 0.507 or 50.7%, means that the ability of independent variables; financial performance and reinsurance in explaining the deficit in insurance balance of payments in Indonesia for the 2010-2019 period was 50.7% and 49.3% was influenced by other variables that were not studied.
Financial Behavior of Business on Sports Business Industry System: A Case Study of Liga One Football Club, PSSI Uden Kusuma Wijaya; Muhammad Syahroni Rofii
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.244

Abstract

The purpose of this study is to discuss the financial practices and behavior of the sports business industry in Indonesia. The research location is the Liga One football club PSSI. What and how the financial and sustainability practices of football clubs in advancing the Indonesian sports business industry are studied by researchers. Are there interdisciplinary between these elements that form new needs and trends in the sports business? This study uses qualitative methods, including literature studies, interviews and limited discussions. The results show that the financial practice of football clubs focuses on the role of sponsors, media and football clubs. The behavior of sponsors and football club members is interconnected and plays a role in improving the financial side of the sports business in Indonesia
Production Efficiency of Potato Farming in Wonosobo District Sucihatiningsih Dian Wisika Prajanti; Farrel Muhammad Rifqi; Yoris Adi Maretta
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.251

Abstract

Wonosobo Regency is one of the centers of potato production in Central Java, with an altitude of 275 – 1,378 meters above sea level, making Wonosobo Regency suitable for growing potato vegetables. But in reality, potato production tends to fluctuate and this is not followed by maximum production. The aims of this study were to (1) analyze the effect of production factors on potato farming production in Wonosobo Regency; (2) analyzing the level of achievement of technical efficiency, price efficiency, and economic efficiency in potato farming production in Wonosobo Regency. The sampling method in this study used purposive sampling. 70 respondents were found in three villages in Kejajar District. The analytical method used is the Cobb-Douglas function with a stochastic frontier approach using the Frontier application version 4.1c. The results showed that (1) the production factors of land area, seeds, chemical fertilizers, and pesticides had a positive effect, and the production factors of organic fertilizers and labor had a negative effect on potato farming. (2) The value of technical efficiency, price efficiency and economic efficiency are 0.945, 1.76 and 1.66, respectively. These results indicate that the use of production factors in potato farming has not been technically, price and economic efficiency. Farmers are expected to be able to combine production factors in potato farming.
Do the Quality of Investigation Audit Influenced by Auditor Independ-ence and Professionalism? Mahendro Sumardjo; Dewi Darmastuti; Najmatuzzahrah Najmatuzzahrah
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.245

Abstract

This study examined the influence of independence and professionalism on the quality of investigation audit. This is a survey study conducted in the Law Enforcement Agencies in Indonesia, consisting of the Indonesian National Police, the Attorney General's Office, and the Corruption Eradication Commission. The unit of analysis is their investigators as respondents. The research instrument was built base on the operationalization of variables developed by previous research. Furthermore, the data were analyzed using descriptive statistical analysis and structural equation modelling (SEM) techniques. The results of this study provide empirical evidence that independence and professionalism have a significant positive effect on the quality of investigation audit. The model in this study can be used to measure the quality of investigation audit from the perspective of independence and professionalism.
Study on The Acceleration of Economic Recovery for Makassar City Anas Iswanto Anwar; Andi Harmoko Arifin; Sri Undai Nurbayani; Rakhmat Nurul Prima Nugraha; Abdul Rahman; Hasan Basri Umar
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.266

Abstract

This study aims to identify the leading sectors of the City of Makassar in order to realize the acceleration of the economic recovery of the City of Makassar on a strong and sustainable sector basis. By using the analysis method Static Location Quotient, Dynamic Location Quotient, Growth Ratio model and overlay. The main data source in this study is ADHK GRDP from 2015 to 2021 which is available at the Central Bureau of Statistics (BPS) for Makassar City and South Sulawesi Province. The results of the LQ analysis show that only 4 sectors are not included in the base sector including the Agriculture, Forestry and Fishing Sectors; Electricity and Gas; Transportation and Storage. While the results of the DLQ analysis show four sectors with fast growth rates and are leading sectors from the results of the LQ analysis, namely Transportation and Storage; Public Administration and Defence, Compulsory, Social Security; Human Health and Social Work Activities. As an effort to accelerate economic recovery, sectors that were superior according to LQ calculations, prospective according to DLQ, and included in MRP and overlay classification were selected, namely Manufacturing and Accomodation, and Food Service Activities.

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