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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 53 Documents

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The Effect Of Information Technology, Organizational Commitment, Internal Control And Good Corporate Governance Principles On Organizational Performance Sahusilawane, Wildoms
International Business and Accounting Research Journal Vol 3, No 1 (2019): Article In Press
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ibarj.v3i1.48

The aim of this research is to critically evaluate information technology, organizational commitment, internal control, and the implementation of the principles of good corporate governance and describe how the key elements of these constructs contribute to the performance of PT. Bank Maluku. To this end, a sample of 40 employees at PT Bank Maluku is identified and examined using non probability purposive sampling. Primary data results from questionnaires complemented by interviews for data collection. The data is analyzed using correlation analysis and multiple regression that includes descriptive statistics and reliability and validity test of the research instrument. The research study proceeds to classical assumption test including multicollinearity test, hypothesis testing within the model and discussion on result. The results of the analysis based on t test greatly vary. Information technology is found negative and non significant in organizational performance. Both organizational commitment and internal control, to the contrary, pose positive yet non significant effect on organizational performance, while the implementation of the principles of good corporate governance poses positive relationship and are statistically significant in organizational performance.

Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region Onyango, Sylvester; Muchina, Stephen Wanyoike; Ng'ang'a, Stephen Irura
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizationsâ€™ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.

GDF SUEZ Case Study - Evaluation of Capital Structure, Short-Term Financing and Working Capital Eisenberg, Paul
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This article analyses the financial structure of GDF SUEZ for the years 2013 â€“ 2014 by the way of a case study. The company, one of the global players of the energy market, offers rich opportunities to test finance theories reaching from the work of Modigliani and Miller (1958) and Altman (1968) to the more recent approaches of working capital analysis by Panigrahi and Chaudhury (2015), to mention but a few. The study shows a company struggling to accelerate sales and to collect receivables, while over relying on costly short-term finance and stretching accounts payable. Thus, GDF SUEZ forgoes prompt payment discounts and loses supplier goodwill. Taken together with declining revenues, the study provides for a company profile raising going concern issues. The paper may be of interest for finance students, scholars and financial reports analysts as it offers a comprehensive real-life study based on commonly accepted financial modelling.

Impacts of Board Characteristics on Corporate Performance: Evidence from Bangladeshi Listed Companies Masum, Mofijul Hoq; Khan, Maksudur Momin
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study is to investigate the impacts of board characteristics on corporate performance. To conduct this study one hundred and one Bangladeshi listed companies are taken into consideration. Simultaneous multiple regression analysis has been used to address the relationship between the proxy variables of board characteristics and the proxy variable of corporate performance. The study revealed that out of five proxy variables of board characteristics, board memberâ€™s ownership and foreign member on board has significant positive relationship on corporate performance whereas the other three proxy variables of board characteristics - board size, percentage of independent director on board and percentage of women on board has no statistical significant association along with corporate performances of the selected companies. Implications: The findings of the study portrays the scenario of board characteristics and its influence on corporate performance which certainly will pave the way to encourage the corporate people to take life-sustaining decisions regarding board members. These results also provide immense opportunity to the future researchers regarding to the exploration of the association between various attributes of board characteristics and levels of corporate performance.

Employer Branding and Its Dimensions: A Pilot Study in Higher Educational Institutions of Pakistan Ilyas, Muhammad Awais; Shaari, Hasnizam; Alshuaibi, Ahmad Said Ibrahim
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this paper is a pilot assessment to determine the validity and reliability of the instrument of employer branding dimensions namely training and development, employer brand reputation, work life balance and organization culture developed by Tanwar and Prasad (2016). The survey approach was used to collect response through 61 usable questionnaires from the academic staff of higher educational institutions located in Punjab which is largest populated province of Pakistan. The present study used the simple random sampling method in data collection. Then, the validity and reliability of items of employer branding dimensions were assessed through expertâ€™s opinions both from academicians and practitioners and also from the small size sample data. The SPSS v20 was used to test the reliability in this study. Hence, the results of pilot study reveals that, the Cronbachâ€™s alpha values of all constructs are above than 0.80, so it can establish that all the constructs of employer branding are reliable and no need to remove any item.

The Influence of Perceived Usefulness, Ease of Use, Attitude, Self-efficacy, and Subjective Norms Toward Intention to Use Online Shopping Ramadania, Shabrina; Braridwan, Zaki
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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.

Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies Gololo, Ibrahim Aliyu
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The issue of CSRD has been recognized as an evolving phenomenon since late 1970â€™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 Â 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.

Strategies for the Exploration of Agribusiness Policies and Initiatives for Poverty Reduction in Nigeria Musa, Umar Farouk; Adam, Musa Umar
International Business and Accounting Research Journal Vol 3, No 2 (2019): Article In Press
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ibarj.v3i2.61

Agribusiness innovation has contributed to the economic development and industrial capabilities of many countries thereby reducing poverty. However, the potentiality of agriculture in Nigeria has yielded little output due to political and institutional challenges. The cardinal objective of this study is to explore the agribusiness policies and initiatives as a strategy to mitigate poverty in the Nigerian context. Hence, the study employed qualitative research design and collected data from fifteen informants on the strategies to reduce poverty in the study area. Accordingly, findings from the survey indicated that the National, state, Non-governmental organizations, private firms were the main activities applied in pushing agribusiness. Conversely, poor political will, financial constraints, scarcity of agro-allied industries, marketing difficulties, low awareness and enlightenment among the farmers were observed as the major challenges of agribusiness initiatives in Bauchi state. Yet, the results revealed that agricultural revenue, food security, employment opportunities, the involvement of public, private and the NGOs in agribusiness shall accelerate the production of animals and crops. Therefore, the study proposed for steady political commitment from the government through expansion of capital resources in addition to public and private collaboration in agribusiness. The improvement of infrastructural facilities in the state, establishment of marketing boards, and mechanized farming.

Formation of Profession â€œBusiness Analystâ€ in Russia Chernysheva, Yu. G.
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The article considers the aspects of forming and developing business analyst profession in Russia. It describes the main issues and reasons of using the analysis by Russian companies at little extent. The author reveals the significance of the analysis for managerial decision-making as well as the content of business analysis concept, basic and key terms of business analysis and their interactions. The content of business analyst profession is examined in accordance with occupational standard and international practice. The article also describes the features and differences of new business analysis concept from analysis techniques existing in Russia.

Analytical Survey of Development Directions of Social Labour Sphere of Urban Settlement I.A., Polyakova; N.V., Tolstik
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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 characterizingÂ the conditions and trends in developing modernÂ urban settlement. The article also provides the dynamics on the a number of indexesÂ 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 ofÂ Â 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.

Page 3 of 6 | Total Record : 53

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