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International Business and Accounting Research Journal
Published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung
ISSN : 25500368     EISSN : 25490303     DOI : http://dx.doi.org/10.35474/ibarj.v6i1.234
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2017): January 2017" : 5 Documents clear
The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia Tan Swee Kiow; Mohd Fuad Mohd Salleh; Aza Azlina Bt Md Kassim
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 (453.984 KB) | DOI: 10.15294/ibarj.v1i1.4

Abstract

The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers’ money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers’ confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.
The Main Directions of The Scientific Reform in Republic of Moldova Percinshi Natalia; 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 (667.883 KB) | DOI: 10.15294/ibarj.v1i1.5

Abstract

The article reflects the issues about reforming the Moldavian Science. The author reveals some priorities of the Strategy of Science Evolution Moldova - 2020, which is aimed at the efficient use of intellectual potential by stimulating innovation, human capital consolidation and attraction of young researchers to develop research capacity in high schools and universities.
The Impacts of Research and Development Expenses on Export and Economic Growth Serhat Yüksel
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 (910.65 KB) | DOI: 10.15294/ibarj.v1i1.1

Abstract

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.
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. 
Volatılıty Spıllovers from The Internatıonal Capıtal Inflows to Economıc Growth in Turkey Arif Orçun Söylemez
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 (682.365 KB) | DOI: 10.15294/ibarj.v1i1.3

Abstract

This paper empirically investigates the volatility interactions between the international capital inflows to Turkey and Turkish economic growth using the post-financial-liberalization era data. With an Extended Constant Conditional Correlation GARCH model, it is shown that there are volatility spillovers from the capital inflows to growth in Turkey. Some earlier studies in literature have already established a positive relationship between the capital inflows and economic growth in Turkey. According to their results, as the mean value of capital inflows to Turkey increases, so does the conditional mean value of Turkish economic growth. This study is important for it shows that as the volatility of capital inflows to Turkey increases, so does the volatility of Turkish economic growth.   

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