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International Business and Accounting Research Journal

ibarj
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Published by Lembaga Pendidikan Profesional Cendekia Hotel and Business School

ISSN : 25500368 EISSN : 25490303 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

International Business and Accounting Research 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 : -

Articles 6 Documents

Search results for , issue "Vol 4, No 1 (2020): January 2020" : 6 Documents clear

The Effect of Financial Literacy on Investment Decision Making in Southern Lebanon Alaaraj, Hassan; Bakri, Ahmed
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study examines the effect of financial Literacy on investment decision making among investors in South Lebanon. Financial literacy is expressed in terms of knowledge and awareness while investorsâ€™ decision-making is described as the act of investors and the way they interpret, anticipate, investigate, and assess the steps and transaction for decision making. This includes investment risk, investment decision model and process. To achieve the research objective, a quantitative approach was applied in which 150 self-administered questionnaires were collected using convenience sampling. The sample includes customers of four different Banks in South Lebanon. The data was analyzed using SPSS software. Descriptive statistics were identified and proposed hypotheses were tested using Pearson correlation and multi-regression analysis. Results showed a positive significant relationship between financial literacy and investment decision making. Future studies are encouraged to expand the research to other regions in Lebanon over a longer time horizon in addition to applying other variables.

The Effect of 5S on Employee Performance: An Empirical Study among Lebanese Hospitals Ezzeddine, Rayan; Aoun, Malak
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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.

Ecoanalytics as A New Area of The Analysis of Environmental Conditions at An Enterprise Chernysheva, Yu. G.
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This article studies the aspects of environmental safety issues. It characterizes the methods of assessment of environmental condition in Russia and abroad.Â The nature of ecological audit and its purpose are considered. The article highlights the problems of regional programs in Russia related to the improvement of the environmental condition. The essence of the analysis of the ecological state of the organization in Russia is revealed. The peculiarities of the appearance of a new analytical direction of eco-analysis within the organization have been identified and described.

Determinants of Capital Structure in Listed Insurance Companies in Nigeria Bala, Sani Abdulrahman; Abatcha, Babagana Mallam
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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.

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms Abdullahi, Aminu; Abubakar, Musa Yelwa
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

Leadership Strategy of State University Public Service Agency to Increasing Organizational Performance in Indonesia Jimad, Habibullah; Maarif, M. Syamsul; Affandi, M. Joko; Sukmawati, Anggarini
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study was to analyze the leadership strategy of the State University Public Service AgencyÂ in improving the performance of institutions in Indonesia. The study was conducted at three State University Public Service AgencyÂ in Indonesia on regional considerations and ranking of State University Public Service Agency institutions version ofÂ The Ministry of Research, Technology and State University (MoRHE) for 2015-2017, namely the University of Lampung (West Region), Sebeles Maret University (Central Region) and Gorontalo State University (Eastern Region). Leadership strategy as an effort to improve the performance of institutions of State University Public Service Agency involves twelve experts, namely the highest leader (Rector), Vice Rector, Dean and Chair of the Institute for at least one period (four years). Development of strategies using Analytical Hierarchy Process (AHP). Leadership strategy of State University Public Service Agency can be implemented by integrating the leader selection system, leadership development and leadership performance evaluation. The performance measures include graduate quality, publication quality, innovation quality, student quality and service quality.

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