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INDONESIA
International Business and Accounting Research Journal
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.269 KB) | DOI: 10.15294/ibarj.v4i1.110

Abstract

The purpose of this study was to analyze the leadership strategy of the State University Public Service Agency  in improving the performance of institutions in Indonesia. The study was conducted at three State University Public Service Agency  in Indonesia on regional considerations and ranking of State University Public Service Agency institutions version of  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.
Impact of Macroeconomic Variables on Stock Return Volatility: Evidence from Sub-Sahara Africa Ali, Peter Ifeanyichukwu; Nzotta, Samuel M.; Akujuobi, A. B. C.; Nwaimo, Chilaka E.
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.122

Abstract

The main purpose of this paper was to investigate the impact of macroeconomic variables on stock market return volatility in Sub-Sahara markets. The study concentrated on three stock markets including Ghana, Nigeria and South Africa using GARCH-X (1,1) model on monthly data from January 2000 to December 2017. Preliminary analyses from descriptive statistics show that show mean monthly returns are positive for all the stock markets. Skewness coefficients show that the stock returns and interest rates distribution of all Sub-Sahara Africa stock markets are negatively skewed but inflation rate is positively skewed for Nigeria and South Africa, and flat for Ghana. Excess kurtoses are positive for all the stock markets and macroeconomic indicators, and Jarque-Bera statistics indicate the stock markets’ series and macroeconomic indicators are not normally distributed. The Unit roots tests results indicate that all the stock markets and macroeconomic indicators are first difference stationary. The results of the GARCH-X (1,1) model show that macroeconomic variables do not significantly impact stock market returns volatility in Nigeria, Ghana and South Africa at the 5% significance Level. We therefore recommend that stock market regulators, market participants and investors should concentrate more efforts on other macroeconomic variables aside interest rate and inflation rate, in estimating stock market return volatility in Sub-Sahara Africa.
Examining The Excess Cash Holdings As An Indicator of Agency Problems Hendrawaty, Ernie
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.125

Abstract

This research aims to examine the implications of excess cash holdings on firm value based on agency theory. Data were obtained from a total sample of 1828 non-financial public companies in Indonesia, with 672 exceeding normal cash holdings using the panel regression techniques. The result showed that excess cash holdings have a negative effect on the firm value which is stronger for more concentrated ownership, for more dispersed ownership and for more financially difficult firms. Overall the empirical finding showed that excess cash holdings acts as a significant indicator of agency problems.
Voluntary Reporting, Sustainable Reporting and Transition Economy Masum, Mofijul Hoq; Latiff, Ahmed Razman Abdul; Osman, Mohammad Noor Hisham
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.126

Abstract

This concept paper aims at exploring the interrelationship among the corporate voluntary reporting, the corporate sustainable reporting and the transition economy from the literatures and frameworks. At this juncture, transition economy refers the economy especially, the transformation of least developing economy to the developing economy as per the criteria of United Nations. Thus, the context of Bangladesh has been used as a ground for the study. The study explores the affiliation among corporate voluntary reporting, corporate sustainable reporting and transition economy from their respective literature and frameworks. From the literature of the corporate voluntary reporting, various dimensions of corporate disclosures have been considered, while the dimensions of sustainability reporting have been considered as per the consolidated set of global reporting index, published by Global Sustainability Standards Boards. In addition, components of transition economy have been considered on the basis of the guideline of the United Nations Economic and Social Council. The similitudes of these three concepts and their consequences are determined on the basis of the literature and frameworks. It is found that the core concepts of corporate voluntary reporting, corporate sustainable reporting and the transition economy are similar, and they are intermingled to each other. We have found that the dimensions of corporate voluntary reporting are the initiation of sustainability reporting that leads a transition economy to gain its status of being a developing economy. The findings of the study imply that the transition economy like Bangladesh has to put more focus on corporate engagement in transforming its economy to the developing economy. As the developing economy is based on trade rather than aid, the government of the country should design their corporate strategies and policies in such a way that leads the country to have a sustainable development. In addition, the findings may also encourage the corporate people to disclose more information regarding sustainability issues. Moreover, the findings may assist the United Nation to consider and reconsider their criteria of graduating any country from one level of economy to another. Finally, the findings can also open the avenue to the academicians to explore the extent of corporate reporting on transition economy.
Factors Impact on Internal Audit Effectiveness: The Case of Duhok University in Kurdistan-Iraq Abdullah, Ahmed Yahya; Mustafa, Aree Saeed
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.128

Abstract

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.
Analysis of The Coporate Debt Situation Implication on Risk Company's Development Hristozov, Yanko
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.129

Abstract

High corporate indebtedness is a significant problem for companies' finances, often blocking their balance sheets, also difficult debt repayment can lead to insolvency. This is a problem not only for companies, but also for the economies of countries. The purpose of the study is to track changes in indebtedness for the period 2008-2018. Time limits are set due to access to statistical information and for most countries the latest data are for 2018. The base year is in line with the development of the financial and economic crisis to clarify its impact on indebtedness. The object of study are non-financial corporations, and the subject is an analysis of changes in their corporate debt. To achieve this goal, the following tasks are set: to choose an appropriate methodology, to study the literature on the subject, to compare the changes in the indebtedness of non-financial corporations in key countries in Europe and beyond. Based on the statement that due to the financial and economic crisis and the aggressive investment policy during the studied 11-year period, corporate debt increases significantly, and this puts at risk the company's development and the world economy.
Analisys Impact Stock Split and Economic Value Added to Stock Return Grima, Simon; Surtikanti, Surtikanti; Anggadini, Sri Dewi
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 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.v4i2.130

Abstract

The purpose of this research is to analyse the impact before and after the stocks split on stock return, and analysing the impact of economic value added (EVA) to the stock return in the financial sector service company listed on the Indonesia Stock Exchange (IDX) period 2014-2019. The study method used event studies because the research is aimed at testing the information content of the market reaction of an announcement. The population of 250 financial statements of the company conducting a stock split is listed on the Indonesia Stock Exchange, using Purposif sample samples to 35 financial statements. Analyze data using different test and simple Linear regression. Researchers also tested whether there was a deviation of assumptions from test normality and autocorrelation. The results showed that there were no significant differences and negative value stock returns before and after the stock split. And there are significant and partial positive influences between the economic value added (EVA) on the stock return.
Content Analysis of Financial Crisis Articles in Journal of “Türkiye Günlü?ü” Köse, Dilsad Türkmenoglu
International Business and Accounting Research Journal Vol 8, No 2 (2024): July 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v8i2.281

Abstract

The 1980s marked a period when Türkiye made significant strides toward establishing a free market economy and democracy. Until 1980, Türkiye adhered to an economy guided by import substitution development policies. However, with the enactment of the 1982 constitution, following the coup, a transition to a free market economy was initiated. After 1980, one of the most prominent intellectual journals emerging alongside democratization efforts was Türkiye Günlü?ü. This study focuses on articles published in Türkiye Günlü?ü concerning economic transformations, with a particular emphasis on global economic crises. The journal, which began publication after 1980 and continues its activities today, is analyzed using historical-descriptive content analysis. Within this framework, the study aims to clarify the journal’s perspective on Türkiye's economy during the transition to a free market system and in subsequent years.    
The Most Powerful Test of Independence in W× K Contingency Tables for Ordinal Data Using Monte Carlo Simulations Shahzad, Shakeel; Khan, Saud Ahmed; Rehman, Atiq-Ur-
International Business and Accounting Research Journal Vol 8, No 2 (2024): July 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v8i2.280

Abstract

This study aims to analyze the performance of tests of independence for ordinal data. Tests of independence is one of the most frequently used statistical tools in econometrics. Researchers are often interested about the independence of variable summarized in Contingency Tables. Many tests are available in literature to test independence in Contingency Tables, however, there is no clarity about the choice of tests which are incapable to provide comparison of large number of tests. A central problem and question facing researcher is to decide which tests of independence is most powerful for ordinal data. Most of the studies make pairwise comparison of tests and such studies are unable to guide about optimal test among a wide set of tests. This study used Monte Carlo Simulations (MCS) and compares seven popular tests of independence for ordinal data namely, Spearman  coefficient of correlation, Kendall’s , Kendall’s  coefficient, Goodman and Kruskal , Sumer’s D and Novel Phi_k . For ordinal data the stringency criteria cannot be applied to compare tests. Therefore, the comparison was made on the basis of power analysis and our MCS concludes based on solid estimations using power criterion that the most powerful test is Novel in  k CT’s for ordinal data.    
Testing the EKC Hypothesis Considering Trade Openness, Urbaniza-tion, and Financial Development in Indonesia Moalla, Maya
International Business and Accounting Research Journal Vol 8, No 2 (2024): July 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v8i2.279

Abstract

This paper delves into testing the validity of the Environment Kuznet's Curve (EKC) theory during the period spanning from 1970 to 2019, employing Narayan and Narayan's (2010) suggestion: if the long-term income elasticity is lower than the short-term one, the nation has effectively lowered its CO2 releases while observing an income surge, considering CO2 gas emissions as the environmental harm proxy; utilizing the Bounds Cointegration test. As far as we are aware, this marks the inaugural research for Indonesia scrutinizing the EKC's authenticity employing Narayan and Narayan's (2010) approach. The findings indicate that the EKC theory holds true in the interval studied because the long-term GDP elasticities doesn’t exceed the short-term ones.    

Page 5 of 6 | Total Record : 53

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