International Business and Accounting Research Journal
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
94 Documents
<![CDATA[How to implement successful e-Government: Case study of Sultanate of Oman ]]>
<![CDATA[Muatasim Al Salmi]]>;
<![CDATA[Shahimi Mohtar]]>;
<![CDATA[Norlena Hasnan]]>
<![CDATA[ International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v1i2.25
<![CDATA[Every government is seeking to provide the best services to its country to achieve efficiency and accepted performance. This goal could be achieved by improving the service performance of the entire sectors in society. Revealing key questions of e-government implementation and planning factors that would affect the success of e-Government is the study priority goal. Hence, the purpose of this research is to investigate and explore the factors that drive the e-government implementation and adoption that would affect the government performance. Finally, a case study using a secondary data from UN data along with study outcomes with recommendations as guidance for e-government projects in Sultanate of Oman is illustrated. ]]>
<![CDATA[Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies ]]>
<![CDATA[Ibrahim Aliyu Gololo]]>
<![CDATA[ International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v3i2.60
<![CDATA[The issue of CSRD has been recognized as an evolving phenomenon since late 1970’s and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.]]>
<![CDATA[Factors Impact on Internal Audit Effectiveness: The Case of Duhok University in Kurdistan-Iraq ]]>
<![CDATA[Ahmed Yahya Abdullah]]>;
<![CDATA[Aree Saeed Mustafa]]>
<![CDATA[ International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v4i2.139
<![CDATA[This study investigates the factors impact on internal audit effectiveness (IAE) in Kurdistan Iraq. Data were collected from 15 directors of Colleges and 15 internal audit managers at University of Duhok. The relationship between IAE and three principle factors has been examined using multiple regression analysis. Findings reflect that management support for IAE perceived effectiveness of internal audit from both directors of colleges and internal auditor’s perspective. Management support is related to occupy experienced and trained staff, providing sufficient resources. However, this study found insignificant relationship between independence of the internal audit and internal audit effectiveness]]>
<![CDATA[Entrepreneurship Competency Model Through Supply Chain Integra-tion on Competitive Advantage in Small Businesses in The Food and Beverage Sector in North Bandung Area ]]>
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Yun Yun]]>
<![CDATA[ International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v5i2.226
<![CDATA[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.]]>
<![CDATA[Theoretical Issues of Legal Regulation of Municipal Solid Waste Handling ]]>
<![CDATA[Altynbekkyzy Alua]]>;
<![CDATA[Bekezhanov Dauren Nurzhanovich]]>
<![CDATA[ International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v1i2.6
<![CDATA[The relevance of comparative analysis of legal regulation of environmental protection is due to several reasons. Firstly, it expands the boundaries of interpretation of legal norms and acts of environmental law. Secondly, it allows relying on experience in the latest achievements of legislative activity in developed countries. Thirdly, taking into consideration the legislative mistakes of other countries, it helps to avoid similar mistakes in the process of improving Kazakh legislation. And finally, it is the starting point for multilateral and bilateral cooperation in the field of environmental law.]]>
<![CDATA[The Influence of Perceived Usefulness, Ease of Use, Attitude, Self-efficacy, and Subjective Norms Toward Intention to Use Online Shopping ]]>
<![CDATA[Shabrina Ramadania]]>;
<![CDATA[Zaki Braridwan]]>
<![CDATA[ International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v3i1.45
<![CDATA[Technology development in this era has promoted new innovation in shopping. Nowadays, there are a popular trading forms called online shopping system. Online shopping can become a new medium for buyers and sellers to do a transaction in goods or services. In Indonesia, online shopping has become popular nowadays. This research examines the factors influencing consumers to use online shopping. In this study, the author uses quantitative research method. The data collection method uses questionnaires. The respondents are 300 active undergraduate students from accounting department at the University of Brawijaya. The research data and hypothesis are analyzed using linear regression based on partial least squares (PLS). These research findings indicate that intention to use online shopping is determined by perceived usefulness, ease of use, attitude, self-efficacy, and subjective norms. All those variables have a positive influence towards an intention to use online shopping. It can be concluded that the higher perceived usefulness, ease of use, attitude, self-efficacy, and subjective norms, the higher the effect toward intention to use online shopping.]]>
<![CDATA[The Effect of 5S on Employee Performance: An Empirical Study among Lebanese Hospitals ]]>
<![CDATA[Rayan Ezzeddine]]>;
<![CDATA[Malak Aoun]]>
<![CDATA[ International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v4i1.134
<![CDATA[When studying the regular quality practices in hospitals, it is essential to focus on the 5S as it reflects the daily activities of healthcare providers. The aim of this research is to study the effect of 5S-quality approach on employee performance in some Lebanese hospitals. Based on a quantitative approach, a survey was conducted among four hospitals in South Lebanon and 240 self-administered questionnaires were distributed randomly among target respondents. The collected primary data was analyzed by SPSS software. Statistical tests were applied for hypothesis testing such as correlation and regression analysis tests. The obtained results showed that 5S is significantly and positively affecting employee performance except for Sort. This study was limited to the constricted geographical zone and small number of hospitals was surveyed. Future studies may enlarge the research empirically and study different quality approaches.]]>
<![CDATA[Ownership Structure and Financial Sustainability Evidence from Com-mercial Banks in Nigeria with International Authorization ]]>
<![CDATA[Livinus Nkuri Maimako]]>;
<![CDATA[Ahmed Razman Abdul Latiff]]>;
<![CDATA[Wan Fadzila Wan Yusoff]]>
<![CDATA[ International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.35474/ibarj.v5i2.184
<![CDATA[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.]]>
<![CDATA[The Impacts of Research and Development Expenses on Export and Economic Growth ]]>
<![CDATA[Serhat Yüksel]]>
<![CDATA[ International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v1i1.1
<![CDATA[The purpose of this study is to identify the effects of research and development expenses on export and economic growth. Within this scope, annual data of 28 European Union member countries for the periods between 1996 and 2014 was taken into the consideration. Additionally, Dumitrescu Hurlin panel causality analysis was used in this study to achieve this objective. First of all, Im, Pesaran and Shin and Levin, Lin & Chu panel unit root tests were used to understand whether the variables are stationary or not. As a result of these tests, it was defined that the variable of economic growth is stationary whereas other two variables (export and R&D) are not. According to the results of Dumitrescu Hurlin causality analysis, it was determined that there is not a significant relationship between economic growth and R&D. On the other hand, it was concluded that there is a causality relationship from export to R&D expenses. This situation shows that EU member countries, which have higher export amount, give more importance to R&D in order to improve themselves.]]>
<![CDATA[Analysis of Financial Distress with Springate and Method of Grover in Coal In BEI 2012 - 2016 ]]>
<![CDATA[Agnes Gracia Devina Hungan]]>;
<![CDATA[Ni Nyoman Sawitri]]>
<![CDATA[ International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v2i2.39
<![CDATA[The coal industry is one of the largest contributors to the state budget of more than 40 billion annually, so the declining coal industry and the condition of every coal company in Indonesia are of particular concern to the government. This study examines how the level of financial distress of coal mining companies IDX 2012 - 2016 when analyst with Springate method and Grover method, and which method is most appropriate in predicting financial distress in coal companies. From the results of the calculation with the both methods are Obtained results there are some coal companies are declared to have financial distress with both methods and obtained the result that the Grover method is the most appropriate methods in predicting financial distress.]]>
