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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 94 Documents
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Do Peatlands in Central Kalimantan Have the Potential for Sustainable Ecotourism Development so That They Can Increase Regional Finan-cial Income? Irawan Irawan; Wiwin Zakiah; Yudi Pungan; Fujun La
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.267

Abstract

The purpose of this study was to identify and analyze the potential and strategy for developing peat areas as sustainable ecotourism objects. The research was conducted using a field explanation to see firsthand the potential of peat areas as ecotourism destinations. Primary data collection was carried out directly by means of interviews and questionnaires to 150 respondents by purposive sampling. Analysis of the data used the Guidelines for Assessment of Tourist Attractions Based on the ADO-ODTWA Guidelines of the Directorate General of PHKA, 2003. Meanwhile, the analysis of ecotourism development strategies for peat areas used SWOT analysis and Process Hierarchy Analysis. The results showed (1) Central Kalimantan peatland area is quite potential to be developed as an ecotourism destination. (2). The development strategy was chosen as a strategy of rapid growth and stable growth to improve the tourist visits to the peatlands, (3) The indicator of the attractiveness of the peatlands of Central Kalimantan as the first rank and the reason for tourists to visit ecotourism in the peatlands.
The Challenge of Restoring Prudence to Accounting and Financial Reporting After Decades of Abandonment of Traditional Accounting Prudence Hristina Oreshkova
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.262

Abstract

Over the past two to three decades, many large national and multinational companies operating in the European Union and elsewhere have experienced the effects of the profound regulatory changes in financial reporting, which are discussed in this study. Different, even conflicting, views have been expressed about the benefits of this process, which has affected fundamental accounting principles such as prudence. Academic research on prudence is extensive. Over the past decades, many academic studies have focused on prudence, which has been discussed in our previous work. A wide range of views and even conflicting arguments can be found in the literature.  This article focuses on views, considerations, and reflections from an academic and scientific perspective to support the thesis and critical analysis justifying the need to follow prudence in accounting and financial reporting. ‘Prudence’ has been reintroduced in the 2018 Conceptual Framework for Financial Reporting (CF), which has always been considered the essential introduction to the International Accounting Standards (IAS) generally defining their philosophy. This article presents views, arguments, and findings based on long research prompted by the decision of the International Accounting Standards Board (IASB) to revise the CF in September 2010 and to remove ‘prudence’ in favour of ‘neutrality’, which is considered to be a qualitative characteristic of the financial statement information. It is not the author’s intention to discuss the role of the CF or its objectives. The purpose of this study is to discuss the ongoing debate (despite the reintroduction of ‘prudence” in the 2018 CF) on a complex and highly controversial issue that has been raised in the Discussion Paper (DP) and the Exposure Draft (ED), both of which contain proposals for a revised CF (January 2014, May 2015). The author’s thesis then, as now, is that for a considerable number of important reasons, it was imperative to restore the definition of ‘prudence’ in the CF, to define its meaning as clearly as possible in order to avoid misinterpretation or misunderstanding, and to do so in a way that does not compromise or impair, but rather supports, ‘neutrality’. The CF has been under consideration by IASB members for a long time. It was expected in 2016 and even earlier, but was not issued by the IASB until March 2018. The terminology is mainly in the area of financial accounting and reporting under the Conceptual Framework, the International Accounting Standards (IAS), and the International Financial Reporting Standards (IFRS). The structure of the article is subordinated to the author’s objective to justify in an appropriate way that ‘prudence’ should have been reintroduced in the CF as it has been achieved in 2018. The heuristic methods of knowledge used to achieve the author’s objective – analysis and synthesis, induction and deduction, comparison, analogy, observation, descriptive method, etc. – are generally accepted for scientific research in the field concerned and are often used because of their universal nature. A wide range of scientific literature, including foreign sources, has been reviewed and analyzed and the author has provided empirical evidence to support the thesis.
Job Satisfaction on Job Performance of Employees in Iraqi Grain Trade Companies Ali Hassan Ezzeddine; Yasmin Ahmad; Amani Ali Elmetwaly
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.263

Abstract

This research article aims to “To measure the impact of key predictors of job satisfaction on job performance of employees in Iraqi grain trade companies”. The paper applies data reduction using Confirmatory Factor Analysis (CFA) on a sample of 745 respondents drawn from grain trade companies in the Baghdad and condenses a set of 12 job satisfaction items converted into four key predictors. The present study proposes a model of the impact of key predictors of job satisfaction on job performance. The study found that pay, supervision, work itself and promotion are impacting significantly the job performance. Therefore, grain trade companies should focus on the above factors to job performance of employees. The study investigated the impact of key predictors of job satisfaction on job performance of the employees in grain trade concluded that pay had the highest impact on the job performance of the employees’ supervision, work itself followed by promotions.
The Implementation of Stakeholder, Asymmetry, Signaling, and Agency Theories on the Determinant of Shariah Bond (Sukuk) Rating Bedjo Santoso; Ibnu Qizam; Wan Noor Hazlina Wan Jusoh; Leonova Olga Viktorovna
International Business and Accounting Research Journal Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i2.264

Abstract

The paper aims to develop a model of determinant of the Sukuk (Islamic/shariah bond) rating (SR) derived from four theories combined together include stakeholder, asymmetry, agency, and signaling theory by using synthesizing process resulted a new concept of variables which have been neglected by some researchers. The variables; GCG (good corporate governance), FDQ (quality of financial disclosure) ABRs (accounting based risks) EM (earning management), and FP (financial performance). This research is important in Indonesia as the largest Muslim country that is intensively building infrastructures. This study used 570 data panel annual reports. This study revealed that GCG and FDQ have positive influence on the SR whereas ABRs and EM have a negative effect on SR. However, EM fail to mediate ABRs to SR. In addition, FP did not succeed to mediate EM on SR as this related to moral hazard issue, but FP affect to SR. Direct effect GCG, FDQ, and ABRs to SR is greater than indirect effect these variables to SR through EM. It means stakeholders and asymmetry theory powerful to strengthen SR research. In this study, it was found some new issues in SR such as; minimizing conflict, governance, board of commissions, report quality, risk performance, hence, it contributes to body of knowledge in asymmetry, agency, and stakeholder theory.

Page 10 of 10 | Total Record : 94

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