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Contact Name
Riduan Mas'ud
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riduanmasud@uinmataram.ac.id
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Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung
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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 94 Documents
Risk Relevance of Comprehensive Income in Indonesia: The Role of Corporate Social Responsibility, Good Corporate Governance, Tax Avoidance Ahmad Surya Widyansyah; Amrie Firmansyah; Dani Kharismawan Prakosa; Much. Rizal Pua Geno
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.416 KB) | DOI: 10.35474/ibarj.v5i2.185

Abstract

This study aims to investigate the effect of comprehensive income volatility on idiosyncratic risk and the moderating role of corporate social responsibility disclosure, good corporate governance disclosure, and tax avoidance on this effect. The analysis includes 99 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Through purposive sampling, this study obtained 495 observations. To test each hypothesis, this study employs multiple linear regression. Our findings suggest that comprehensive income volatility positively affects idiosyncratic risk. Furthermore, neither corporate social responsibility, corporate governance, nor tax avoidance can moderate the effect of comprehensive income volatility on idiosyncratic risk. This study provides evidence that investors price comprehensive income volatility as an accounting measure of risk into the stock price. This study also demonstrates that the current practice of corporate social responsibility disclosure and good corporate governance fail to dispel investors' concern over volatile comprehensive income. Meanwhile, tax avoidance does not affect investors' perception of risk arising from volatile comprehensive income.
Reflections on The Possibility of Using Statistical Analysis Science and Innovation in The Republic of Moldova Turcan (Susu) Aurelia
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.242 KB) | DOI: 10.15294/ibarj.v1i1.2

Abstract

The evaluation and comparability of statistics indicators of the   science and innovation  on international background reflect country competitiveness and it position regarding field of science, innovation and distribution of new technologies. Better comprehensions of the factors that contribute at the success in these fields are helped by using proper indicators like instruments of identification of the best practice. But the system of indicators is developed only for the ”science”. The ”innovation” in Moldova is not covered by statistical work and can only be assessed indirectly. 
Financial Contagion and Globalization: Evidence from South Asian Countries Muhammad Usman Sana Ullah; Naveed Ul Haq; Hood Laeeq; Ammar Aftab Raja
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.928 KB) | DOI: 10.15294/ibarj.v2i2.40

Abstract

This study investigates the contagion and globalization between the South Asian (Pakistan, India, Bangladesh and Sri Lanka) and five largest economies (US, UK, China, Japan and Germany) stock markets. Daily stock returns data from 1st July 1997 to 30th June 2015 consisting of total 4695 observation is analyzed.  DCC GARCH is applied to calculate the conditional correlation coefficients to overcome the issue of heteroscedasticity. Null hypothesis of no globalization got rejected eleven times out of twenty while the hypothesis of no contagion got rejected six times. Further analysis of conditional correlation coefficients confirmed the impact of 9/11 attacks, Subprime mortgage crises and Europeans debt crises on the Indian market. Impact of 9/11 attacks also found on Pakistani and Sri Lankan stock exchanges, while Dhaka stock exchange remained independent of all shocks. In sum, the South Asian stock markets remained isolated from the global shocks except India. Isolation of South Asian stock markets from the global shocks is due to their lower integration with the global markets. This study provides some useful recommendations to the investors and policy makers. Results suggests that Indian stock exchange  get  contagion impact from the major economies, so authorities of India should have to take measure to decouple the market from the global shocks. The markets of Bangladesh, Sri Lanka and Pakistan are not properly integrated with global financial system, so the authorities of these countries should have to take proper steps to liberalize the markets. This paper presents the first empirical study on financial contagion and globalization of South Asian countries.
Determinants of Capital Structure in Listed Insurance Companies in Nigeria Sani AbdulRahman Bala; Babagana Mallam Abatcha
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.979 KB) | DOI: 10.35474/ibarj.v4i1.80

Abstract

This study investigates the determinants of capital structure in listed insurance companies in Nigeria for the period of thirteen years, from 2006-2018. Ex-post facto research design was adopted for this study. The population of the study is made up of the 28 insurance companies listed on the floor of the Nigerian Stock Exchange (NSE) as at 2018. Since the population is not too large, this study utilized census sampling technique to take all the population. The data used in this study were secondary data derived from annual reports of insurance companies that are listed on the NSE. The study used panel regression with respect to the use of Hausman specification test to determine the use of fixed or random effect model. The random effect regression result revealed that that firm size has insignificant positive effect on capital structure (CST) of listed insurance companies in Nigeria. The study showed a significant positive effect between age and CST of listed insurance companies in Nigeria. Based on the regression result, asset tangibility has insignificant negative effect on CST, the regression result shows that risk has insignificant positive effect on CST, while the study found that insurance growth has significant positive effect on CST of listed insurance companies in Nigeria. The study concludes that size, age, tangibility of asset, insurance risk and growth are determinants of CST of listed insurance companies in Nigeria. The study recommends that insurance companies should have a high consideration for the value of total asset when determining their capital mix. Also, insurance companies that have been incorporated for long should consider external financing likewise, insurance companies should not give fixed asset priority when considering their capital structure mix. Debt providers should seek for high return in order to hold the risk related to the bankruptcy and financial distress. Lastly, debt holders should require such return to hold the risk of agency conflicts with shareholders and management.
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.
How to Manage The Liquidity and Fight The Firm Debt Yanko Hristozov
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.193 KB) | DOI: 10.15294/ibarj.v2i1.28

Abstract

The liquidity is one of the most popular and used financial indicators for solvency at enterprises. The present study attempts to identify the key factors of managing the liquidity in enterprises, and the ability of influence by financial managers on them in order to provide "fresh" money. The problem with the liquidity provision has always stayed open for most economic subjects, especially during the financial and economic crises of the 21st Century. 
Analytical Survey of Development Directions of Social Labour Sphere of Urban Settlement Polyakova I.A.; Tolstik N.V.
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.211 KB) | DOI: 10.15294/ibarj.v3i2.63

Abstract

The article shows the relevance of implementing the development processes and expanding the infoshere within the international standards of statistical accounting. It reflects methodological approaches to analytical processing of information resources characterizing  the conditions and trends in developing modern  urban settlement. The article also provides the dynamics on the a number of indexes  of social labour sphere in Rostov-on-Don. It shows the practicability of forming the conception of the strategic development of the urban settlement based on official information resources. The article provides the comparative assessment of   the position of Rostov-on-Don as the capital of the Southern Federal District on a number of indexes of social labour sphere regarding million-plus cities of Russian and regional capitals forming a part of the Southern Federal District.
The Impact of A Stock Split and the Economic Value Added on Stock Return Simon Grima; Surtikanti Surtikanti; Sri Dewi Anggadini
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.668 KB) | DOI: 10.35474/ibarj.v4i2.141

Abstract

The purpose of this study is to analyse the impact before and after the stocks split on stock return and analyze the impact of the economic value added (EVA) on the stock return of financial service sector companies listed on the Indonesia Stock Exchange (IDX) who carried out a stock split between the period 2014-2019. To do this we used event studies and tested the information content of the market reaction of an announcement. We sampled 35 financial statements from a population of 250 financial statements of companies conducting a stock split listed on the Indonesia Stock Exchange and analyzed the data using simple Linear regression. We also tested whether there was a deviation of assumptions from test normality and autocorrelation. The results showed that no significant differences and negative stock returns before and after the stock split. And there is a significant and positive effect partially between the economic value added on returns
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.
Identifying Causality Relationship between Energy Consumption and Economic Growth in Developed Countries Hasan Dinçer; Serhat Yüksel; Zafer Adalı
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.994 KB) | DOI: 10.15294/ibarj.v1i2.9

Abstract

The main purpose of this study is to evaluate the causality relationship between energy consumption and economic growth for developed countries. Within this context, annual data of 22 developed countries was examined by using Dumitrescu Hurlin panel causality analysis. As a result, it was determined that that there is a bidirectional relationship between energy consumption and economic improvement for developed countries. This condition provides two different results. Firstly, energy consumption has an influence on economic development for these countries. While considering this result, it can be said that any limitation in energy consumption will restrict economic growth. Moreover, it was also concluded that level of economic growth is the main reason of energy consumption for developed countries. In other words, developed countries tend to have more energy consumption when their economies are growing.

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