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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 5, No 1 (2021): January 2021" : 6 Documents clear
Financial Analysis as a Key Component of the Business Valuation Yanko Hristozov
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.269 KB) | DOI: 10.35474/ibarj.v5i1.158

Abstract

Corporate managers are responsible for acquiring material and financial resources and using them to create value for the company's investors. Value is created when a company realizes a return on its investment above the cost of capital. Managers formulate business strategies to achieve this goal and implement them through business activities. The business activity of the company is influenced by its economic environment and own business strategy. The economic environment includes the company's industry, its markets for incoming and outgoing products and the regulations under which the company operates. The analysis of the financial condition is used to assess the readiness of the company to take the financial risk and the ability to repay its debts. It is also used by creditors to assess the creditworthiness of the company. Methodology: The purpose of this article is to consider the possibilities of financial analysis in the valuation of enterprises. The main task of the article will be to highlight the key indicators, part of the financial analysis, which are applicable in the evaluation of operating enterprises. The thesis that is defended is related to the need to apply financial analysis in the evaluation of existing enterprises and for this purpose it is possible to derive an appropriate methodology based on the most appropriate financial indicators.
Corporate Social Reporting and Stakeholder Accountability: A Case of A Leading It Firm Anjana Paranamanna; Kalani Dissanayake
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.744 KB) | DOI: 10.35474/ibarj.v5i1.146

Abstract

Corporate social reporting is a process of communicating the social and environmental effect of an organization to the particular groups within society and society at large. The Particular groups in the sense consist of individuals, groups or organizations that have a significant interest or concern over the corporation. Accordingly, this study aims to examine the corporate social responsibility practices of a selected company and attempt to reveal how the concept of corporate social reporting affects stakeholder accountability. Qualitative methodology is adopted in this study. Both primary and secondary data were gathered. The primary data were collected through semi-structured interviews and questionnaires. Various documents were used as secondary data sources. Through this study researcher has intensely concentrated on exploring the concept of CSR, its practice and disclosure in a leading Sri Lankan IT company and the study summarized from the review findings that CSR reporting is crucial for discharging accountability to stakeholders. The Study will provide businesses and managers the useful insights for implementing such practices or to further develop corporate social reporting practices as in Sri Lankan context rich CSR initiatives are rarely observable.
Perceptions of Unqualified Statutory Audit Reports: The Case in Malta Shannon Muscat; Konrad Farrugia; Peter J. Baldacchino; Norbert Tabone; Simon Grima
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.392 KB) | DOI: 10.35474/ibarj.v5i1.159

Abstract

In this paper we lay out the results of a study on the perceptions of three Maltese stakeholder groups, namely external auditors, financial advisers and bank lending officers, pertaining to the communication and information aspects of the recently revised audit reporting standards. To do this we adopted a two phase sequential mixed-method approach using a questionnaire which was first distributed to the three stakeholder groups. Subsequently, the quantitative data collected in the first phase was analysed and discussed in semi-structured interviews conducted with a sample of twelve participants. Findings indicate that the most important section in the unqualified audit report is by far the auditor’s opinion. This is because it helps users determine the reliance that they can place on an entity’s accompanying financial statements when making financial decisions. However, users proved sceptical on the clarity of the unqualified audit report’s message and the technical jargon contained therein. This is primarily due to the users’ lack of understanding of the scope of the audit, its intended objectives and the technical jargon incorporated in the report.
The Effects of Risk Management on Performance of Euro Mediterranean Insurance Firms Attard Maria; Caruana Yanica; Dalli Gonzi Rebecca; Galea Chantelle; Girlando Alessandra; Grech Janice; Soar Aliscia; Teuma Joseph; Daniela Vella; Simon Grima
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.153 KB) | DOI: 10.35474/ibarj.v5i1.160

Abstract

The aim with this paper is to show the differences in the performance of eight insurance companies in the Mediterranean region and how each country deals with risks. Risk management is crucial in insurance companies because if risks are not mitigated, the company will suffer financial losses and poor performance within the company. With the introduction of the Solvency II Directive, consumer protection is improved by law at European Union. This paper shows the steps of risk management and comparison of these eight Mediterranean countries before the Solvency II directive and after it came into force. The eight Mediterranean countries are Spain, France, Greece, Cyprus, Italy, Slovenia, Malta and Croatia and the economy of each country and the economy of insurance is presented. The aim of this study is to examine the different risk management practices adopted by insurance companies and how risk management affects the performance of insurance companies in these countries, as well as the relationship between risk management and insurance.
Cooperation and Information Sharing Increase Supply Chain Performance Broiler Egg Traders in Regency of Pandeglang Banten Moh. Mukhsin
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.848 KB) | DOI: 10.35474/ibarj.v5i1.161

Abstract

This study aimed to analyze the cooperation and sharing of information to improve supply chain performance. This research examine the influence cooperation the performance of the supply chain, the impact of information sharing on the performance of the supply chain. Object of this research is Broiler egg traders in Regency of Pandeglang Banten. This study uses a quantitative method using descriptive research and causal research. Data from all three variables was analyzed using the program Structural Equation Model (SEM) in the Software Smart PLS 3.0. m3 version. The data will be used in this research is primary data, by sending questionnaires to 100 respondents Broiler eggs. Based on the results of data analysis can be concluded that the influence of cooperation and information sharing relationships influence a positive and significant influence on supply chain performance.
Examining the Effect of User Participation and User Capabilities on the Accounting Information System Performance Surtikanti Surtikanti; Sri Dewi Anggadini; Sharifah Norzehan Syed Yusuf
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.001 KB) | DOI: 10.35474/ibarj.v5i1.149

Abstract

The performance of the accounting information system is largely unsatisfactory and not optimal for many companies that use the accounting information system in their operating systems. The purpose of this study is to examine  the effect of users participation and users capcapabilities on the accounting information systems performance. A questionnaire survey was used as the primary data collection method. The population of this study is 36 companies and the sampling technique used is a non-probcapabilities sampling. Descriptive data analysis technique is used for this study and performed using SPSS V.26. The results showed that the impact of user participation on the performance of the accounting information system, the value of intervals are good enough, but still finds some things that are not optimal, and the impact of user capacity on the performance of the accounting information system shows a moderate or reasonably good interval value, but still found some things that are not optimal, namely expertise and information system performance.

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