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International Business and Accounting Research Journal

ibarj
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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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Voluntary Reporting, Sustainable Reporting and Transition Economy Mofijul Hoq Masum; Ahmed Razman Abdul Latiff; Mohammad Noor Hisham Osman
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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.

Educational Performance Management Model for Higher Education: Soft System Methodology Based Action Research Approach Habibullah Jimad; Yuningsih Yuningsih; Nova Mardina; Ryzal Perdana
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Educational staff is one of the main elements that determine the success of higher education. One of the factors that affect the performance of educational staff is a performance reward in the form of remuneration. The purpose of this study is to build a performance management model for educational staff at the State University Public Service Agency (SUPSA). The approach used Soft System Methodology and the Analytic Hierarchy Process. The samples in this study were educational staff at the State University Public Service Agency in Lampung Province. Based on the results of the SSM, it shows that many parties have an interest in the performance of education personnel, namely lecturers, students, unit leaders, the Chancellor, as well as the Ministry of Education and Culture and the Ministry of Finance. The AHP results indicate that the priority of the education staff performance strategy is based on competence and performance measurement. The limitation of this research is that the SSM stage is carried out only in the sixth stage of the seven stages. It is also necessary to conduct a study on activity mapping and business process preparation as part of the development of a performance management application system for education personnel.

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

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.

Employer Branding and Its Dimensions: A Pilot Study in Higher Educational Institutions of Pakistan Muhammad Awais Ilyas; Hasnizam Shaari; Ahmad Said Ibrahim Alshuaibi
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 expert’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 Cronbach’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 Effect of Financial Literacy on Investment Decision Making in Southern Lebanon Hassan Alaaraj; Ahmed Bakri
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 investors‟ 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.

Fraud Diamond Theory Detect Financial Statement Fraud in Manufac-turing Companies on The Indonesia Stock Exchange Fitriana Fitriana; Didin Saepudin; Rachmat Agus Santoso
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Financial statement fraud is fraud committed by management in the form of material misstatements of financial statements, one theory to detect it is the fraud diamond theory. This research aims to determine the effect of the fraud diamond theory in detecting financial statement fraud. The proxies fraud diamond used in this study are financial stability, nature of industry, change in auditor and change of director. This research method is descriptive and verification with panel data regression analysis processed using the Eviews 9 application, a secondary data source on fabricating organizations recorded on the Indonesia Stock Trade in 2015 – 2019, with a population of191 companies using purposive sampling technique. The number of samples is 119 companies. Condition Financial stability, nature of industry, change in auditor, change of director and financial statement fraud in The manufacturing company that is the sample is in good condition, because there is no indication of committing financial statement fraud. Simultaneous test results of all independent variables have a significant effect on the direction of a positive relationship to financial statement fraud. The test results partially and partially financial stability and nature of industry have a significant effect on the direction of the negative relationship to financial statement fraud, then change in auditor and change of director have no effect on the direction of the negative and positive relationship on financial fraudulent statements.

Competitive Economic Development of The Republic of Moldova Perchinschi Natalia; Gribincea Alexandr
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

With this general framework in mind, this section has explained through various examples the circumstances in which economic theory would justify a temporary increase in trade barriers – even above the level of commitments in a trade agreement. These circumstances include when an import surge provides an argument for an increase in trade barriers as well as when a change in demand or supply or in policy leads to a sharp contraction for a particular sector and this, in turn, has a negative externality (like in the case of the one-company town). Another argument for trade policy intervention is when something alters the degree of competition in the market – for example, if a company indulges in predatory dumping. Other circumstances include developing countries providing support to infant industry, action to address balance of payment crises, and responding to a sharp increase in the world price of a product. In all these cases, the adoption of restrictive trade policy can be justified as a second-best option.

The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review Auwalu Musa
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. The adoption of IFRS in Europe is an example of accounting quality across-borders with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. Specifically, the study review how the change in the recognition and measurement of firms operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. The study found that the IFRS convergence reduces the scope for earnings management, is related to more timely loss recognition and leads to more value relevant accounting measures. Thus, the study reviews background and guidance on the change in financial reporting quality following extensive IFRS adoption around the world countries. The study found that a difference in accounting quality is related to country’s overall infrastructure setting. The study also highlights the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practice. The study found from different literatures that the adoption of IFRS leads to higher quality of accounting numbers and improve foreign direct investment across countries.

Corporate Social Reporting and Stakeholder Accountability: A Case of A Leading It Firm Anjana Paranamanna; Kalani Dissanayake
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Corporate social reporting is a process of communicating the social and environmental effect of an organization to the particular groups within society and society at large. The Particular groups in the sense consist of individuals, groups or organizations that have a significant interest or concern over the corporation. Accordingly, this study aims to examine the corporate social responsibility practices of a selected company and attempt to reveal how the concept of corporate social reporting affects stakeholder accountability. Qualitative methodology is adopted in this study. Both primary and secondary data were gathered. The primary data were collected through semi-structured interviews and questionnaires. Various documents were used as secondary data sources. Through this study researcher has intensely concentrated on exploring the concept of CSR, its practice and disclosure in a leading Sri Lankan IT company and the study summarized from the review findings that CSR reporting is crucial for discharging accountability to stakeholders. The Study will provide businesses and managers the useful insights for implementing such practices or to further develop corporate social reporting practices as in Sri Lankan context rich CSR initiatives are rarely observable.

Effect of Financial Performance on Stock Prices of Manufacturing Companies in Malaysia; Moderating Role of Sustainability Reporting Maryam Yousefinejad; Aza Azlina Md Kassim; Tahani Ali Hakami; Jaizah Othman; Poovarashan Manivannan
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study is to examine the relationship between financial performance (FP) and stock prices (SP) of Malaysian manufacturing companies. This study also examines the effect of sustainability reporting on the relationship between FP And SP. If the information reported in financial statements were useful, this information would affect investors' reactions. Investors' reactions are reflected in their transactions in the capital market. Desirable reactions to information are shown by an increase in demand for a company's stock, which leads to an increase in its stock price. Undesirable reactions to information, on the other hand, result in a decrease in demand for a company's stock, leading to a decrease in the stock price. Therefore, capital markets research is often used to examine investor reactions to corporate information disclosure and to evaluate the relevance of alternative accounting and disclosure decisions to investors. Based on the efficient market hypothesis (EMH), this study hypothesized that financial performance has a positive effect on the stock prices of manufacturing companies in Malaysia. Financial performance is critical but not sufficient for corporate survival. Companies can achieve sustainable performance just to meet mutual expectations of doing business. Therefore, based on the institutional theory, this study hypothesizes that a sustainability reporting strengthens the relationship between financial performance and stock price. The hypotheses were empirically tested using a sample of 74 Malaysian manufacturing companies from 2018 to 2019 using an Ordinary Least Square (OLS). The results of this study indicate a positive and significant relationship between FP and SP. In addition, this study found that sustainability reporting strengths the effect of FP on stock prices enhancement.

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Riduan Mas'ud

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Riduan Mas'ud

Contact Email riduanmasud@uinmataram.ac.id

Phone +6281321246272

Journal Mail Official tulus_suryan70@yahoo.co.id

Editorial Address Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung

Location Kab. tanggamus, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Riduan Mas'ud

Contact Email
riduanmasud@uinmataram.ac.id

Phone
+6281321246272

Journal Mail Official
tulus_suryan70@yahoo.co.id

Editorial Address
Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung Jl. Jenderal A. Yani No.67 Gedong Tataan Kabupaten Pesawaran Kode Pos 35371 Lampung

Location
Kab. tanggamus,

Lampung

INDONESIA