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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
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Search results for , issue "Vol 7, No 2 (2023): July 2023" : 9 Documents clear
Strategic Development Model for The Local Wisdom Based Small and Medium Enterprise (SMEs) : Using Analytical Hierarchy Process Ap-proach Sucihatiningsih Dian Wisika Prajanti; Dalila Daud; Christina Litaay; Talitha Widiatningrum; Dhea Rizky Amelia
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.257

Abstract

The objective of this research is to construct a strategic development model for the local wisdom based SMEs in Magelang City of Central Java. SMEs become business entities that are prospective, have a high resilience and hugely contribute to the economy. Various attempts have also been made by the government to optimize the development of SMEs, in this case to those in Magelang City, with all their strengths and potentials. The “Magelang Kelurahan Entrepreneurship Center” program or abbreviated as “Magelang Keren”has become one of the attempts from the Magelang City Government to support the SMEs succession. The mapping, synchronization, and harmonization in the attempt on empowering the SMEs is really needed as the basis of the policy to make an accurate program. This research used the descriptive qualitative and quantitative approach. The approach used is the Analytical Hierarchy Process (AHP) with the help of Geographic Information System (GIS) data analysis, using the House Model Analysis and the Fishbone Diagram. The findings of the research formulated that the attempt in developing the SMEs in Magelang City can be focused on the three main aspects, government policy, human resources and also the institutional. In the attempt of developing those specifically, it can be described by separating it into three alternatives that are prioritized, motivating the SMEs actors to improve the longevity of the business, training in promotion and marketing by using the IT, general training and the ease of the access on the registration as well as the procurement of HKI optimally that are centralized, consistent and sustainable.
The Effect of Audit Quality on Fraud Reduction Ahmed Sarwar Khan; Maryam Yousefi Nejad; Tahani Ali Hakami; Aza Azlina Md Kassim; Jaizah Othman
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.256

Abstract

The detection and investigation of financial fraud has become a worldwide concern, with auditors and accountants playing a pivotal role in identifying and examining such fraudulent activities. This role is especially crucial in developing countries, where fraudulent practices are more prevalent due to the lack of stringent regulations and supervision. The failure of some countries to adopt International Financial Reporting Standards (IFRS) has raised concerns in recent years. This study is a conceptual paper to explore the relationship between audit quality and fraud reduction. The study's results have important implications for developing countries, which have been demonstrated to be more vulnerable to fraud than developed countries. This research contributes to the current knowledge about the role of audit quality in mitigating fraud and highlights the need for auditors and accountants to be proactive in identifying and investigating financial fraud.
Strategic Alliances and Marketing Orientation: to Improve SME’s Performance Kesi Widjajanti; Phimlikid Kaewhanam; Vini Wiratno Putri
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.258

Abstract

The objectives of this study is to develop a basic conceptual model for predicting the best relationship between management resources, management process, strategic alliance, market orientation, and performance. This study would like to outline the strategy for enhancing performance of SMEs through alliances. The study of strategic alliances is a business strategy that has been adopted by various large organizations for improving the company performance. However, the application of strategic alliances in small and medium enterprises (SMEs) has not been examined comprehensively. Primary data were collected from 105 SME managers in Jepara, Central Java, Indonesia. The study employed structural equation model (SEM) to set up the relationship among variable. The results indicated that strategic alliance did not influence directly to the company’s performance. In addition, indirect effect of market orientation as a mediating variable might increase the company performance as compared to the direct effect of strategic alliance. The contributions of the theory support the strengthening of Resource Based View that proved the influences of an exchange of management resources as a perspective of strategic alliance to motivate the company for impoving its performance. This research provides managerial implications to improve performance of SMEs, whereby company must not only simply form strategic alliance, but also must also have access vital resources so that market orientations can be strengthened.
A Moderating Effect of Profitability: Empirical Studi in Minning Industry Akhmadi Akhmadi; Randy Joy Vantayen
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.260

Abstract

This study aims to examine the impact of profitability on firm value in mining sector firms from 2009 to 2020. Data were collected from 12 years' worth of observational data from 19 companies, resulting in 228 data points across 51 populations. The collected data were analyzed using various methods such as descriptive analysis, conventional assumption testing, and hypothesis testing. The findings indicate that Firm Value is not significantly influenced by Firm Size, despite the potential for profitability to strengthen the association between its size and value.
Ponzi Scammer: Old Wine in New Bottles? Taofik Hidajat; Thanh-Binh Phung
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.261

Abstract

The purpose of this research is to learn how Ponzi scheme perpetrators recruit victims and to gain knowledge of the reasons why this fraud persists. This research used a qualitative methodology to collect data from Ponzi schemers. Most swindlers are the same people using various schemes, modes, and instruments. Public figures are used by scammers to build victims' trust, get access to various communities, and manipulate information. Public figures must be careful because scammers use them to attract victims. The novelty of this research is to fill the research gap on Ponzi schemes with a qualitative approach from the con artist's perspective.
Investment Opportunities and Tourism Business Development in The Village of Siallagan Village, Batak Adat Village I Wayan Ruspendi Junaedi; Dermawan Waruwu; I Made Sumartana; Budi Hidajat; Irawan Irawan; Phuong Nguyen; Chanrith Ngin
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.265

Abstract

Siallagan Village is a traditional Batak village located in Samosir Regency, North Sumatra Province, Indonesia. The village has great potential for tourism business development thanks to its rich Batak culture and interesting historical sites such as the Court Chair Stone. However, this potential has not been fully exploited. This study aims to analyze investment opportunities and tourism business development in Siallagan Village, which is located in the middle of Lake Toba, North Sumatra. The research method used is field surveys, interviews with relevant stakeholders, as well as analysis of secondary data such as tourism statistical reports and economic information. This research identifies the key factors that support investment opportunities and tourism business development in Siallagan Village. First, the natural beauty of Siallagan Village, including white sand beaches, spectacular waterfalls and stunning mountain views, attracts both local and international tourists. Second, the rich and unique cultural heritage, such as traditions of music, dance and distinctive handicrafts, is the main attraction. Third, the large economic potential in the tourism industry can create job opportunities and increase regional income with proper infrastructure development. The results of this study are expected to provide insight for the government, investors and tourism entrepreneurs about the potential and opportunities that exist in Siallagan Village. This research also underlines the importance of sustainable development and environmental preservation in developing a tourism business on this island. In conclusion, Siallagan Village has promising investment opportunities and tourism business development. By exploiting the existing natural, cultural and economic potentials, as well as by adopting the right development strategy, this island can become a major tourism destination that provides significant economic and social benefits.
The Challenge of Restoring Prudence to Accounting and Financial Reporting After Decades of Abandonment of Traditional Accounting Prudence Hristina Oreshkova
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.262

Abstract

Over the past two to three decades, many large national and multinational companies operating in the European Union and elsewhere have experienced the effects of the profound regulatory changes in financial reporting, which are discussed in this study. Different, even conflicting, views have been expressed about the benefits of this process, which has affected fundamental accounting principles such as prudence. Academic research on prudence is extensive. Over the past decades, many academic studies have focused on prudence, which has been discussed in our previous work. A wide range of views and even conflicting arguments can be found in the literature.  This article focuses on views, considerations, and reflections from an academic and scientific perspective to support the thesis and critical analysis justifying the need to follow prudence in accounting and financial reporting. ‘Prudence’ has been reintroduced in the 2018 Conceptual Framework for Financial Reporting (CF), which has always been considered the essential introduction to the International Accounting Standards (IAS) generally defining their philosophy. This article presents views, arguments, and findings based on long research prompted by the decision of the International Accounting Standards Board (IASB) to revise the CF in September 2010 and to remove ‘prudence’ in favour of ‘neutrality’, which is considered to be a qualitative characteristic of the financial statement information. It is not the author’s intention to discuss the role of the CF or its objectives. The purpose of this study is to discuss the ongoing debate (despite the reintroduction of ‘prudence” in the 2018 CF) on a complex and highly controversial issue that has been raised in the Discussion Paper (DP) and the Exposure Draft (ED), both of which contain proposals for a revised CF (January 2014, May 2015). The author’s thesis then, as now, is that for a considerable number of important reasons, it was imperative to restore the definition of ‘prudence’ in the CF, to define its meaning as clearly as possible in order to avoid misinterpretation or misunderstanding, and to do so in a way that does not compromise or impair, but rather supports, ‘neutrality’. The CF has been under consideration by IASB members for a long time. It was expected in 2016 and even earlier, but was not issued by the IASB until March 2018. The terminology is mainly in the area of financial accounting and reporting under the Conceptual Framework, the International Accounting Standards (IAS), and the International Financial Reporting Standards (IFRS). The structure of the article is subordinated to the author’s objective to justify in an appropriate way that ‘prudence’ should have been reintroduced in the CF as it has been achieved in 2018. The heuristic methods of knowledge used to achieve the author’s objective – analysis and synthesis, induction and deduction, comparison, analogy, observation, descriptive method, etc. – are generally accepted for scientific research in the field concerned and are often used because of their universal nature. A wide range of scientific literature, including foreign sources, has been reviewed and analyzed and the author has provided empirical evidence to support the thesis.
Job Satisfaction on Job Performance of Employees in Iraqi Grain Trade Companies Ali Hassan Ezzeddine; Yasmin Ahmad; Amani Ali Elmetwaly
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.263

Abstract

This research article aims to “To measure the impact of key predictors of job satisfaction on job performance of employees in Iraqi grain trade companies”. The paper applies data reduction using Confirmatory Factor Analysis (CFA) on a sample of 745 respondents drawn from grain trade companies in the Baghdad and condenses a set of 12 job satisfaction items converted into four key predictors. The present study proposes a model of the impact of key predictors of job satisfaction on job performance. The study found that pay, supervision, work itself and promotion are impacting significantly the job performance. Therefore, grain trade companies should focus on the above factors to job performance of employees. The study investigated the impact of key predictors of job satisfaction on job performance of the employees in grain trade concluded that pay had the highest impact on the job performance of the employees’ supervision, work itself followed by promotions.
The Implementation of Stakeholder, Asymmetry, Signaling, and Agency Theories on the Determinant of Shariah Bond (Sukuk) Rating Bedjo Santoso; Ibnu Qizam; Wan Noor Hazlina Wan Jusoh; Leonova Olga Viktorovna
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.264

Abstract

The paper aims to develop a model of determinant of the Sukuk (Islamic/shariah bond) rating (SR) derived from four theories combined together include stakeholder, asymmetry, agency, and signaling theory by using synthesizing process resulted a new concept of variables which have been neglected by some researchers. The variables; GCG (good corporate governance), FDQ (quality of financial disclosure) ABRs (accounting based risks) EM (earning management), and FP (financial performance). This research is important in Indonesia as the largest Muslim country that is intensively building infrastructures. This study used 570 data panel annual reports. This study revealed that GCG and FDQ have positive influence on the SR whereas ABRs and EM have a negative effect on SR. However, EM fail to mediate ABRs to SR. In addition, FP did not succeed to mediate EM on SR as this related to moral hazard issue, but FP affect to SR. Direct effect GCG, FDQ, and ABRs to SR is greater than indirect effect these variables to SR through EM. It means stakeholders and asymmetry theory powerful to strengthen SR research. In this study, it was found some new issues in SR such as; minimizing conflict, governance, board of commissions, report quality, risk performance, hence, it contributes to body of knowledge in asymmetry, agency, and stakeholder theory.

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