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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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GDF SUEZ Case Study - Evaluation of Capital Structure, Short-Term Financing and Working Capital Paul Eisenberg
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 – 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.

Impact of Macroeconomic Variables on Stock Return Volatility: Evidence from Sub-Sahara Africa Peter I. Ali; Samuel M. Nzotta; A. B. C. Akujuobi; Chilaka. E. Nwaimo
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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 JarqueBera 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

Mediation role of organizational citizenship behavior Work-Life Bal-ance, Job Embeddedness, and Turnover intention in Islamic Banking Iwan Kresna Setiadi; Dianwicaksih Arieftiara
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study is to analyze the mediating impact of organizational citizenship behavior, job embeddedness, and work-life balance on turnover intention. Samples were taken from as many as 300 respondents to employees in Islamic banking in DKI Jakarta, Banten, and West Java, Indonesia. The results of the study found that JE and WLB were strongly felt by having a positive effect on IT, as well as JE and WLB on organizational citizenship behavior. An assessment that results in a small OCB but still has an effect on IT. The new findings from this study can explain how OCB mediation is very important for employees who work in Islamic banking, IT has an impact on the continuity of the Islamic banking business during the COVID-19. Therefore, this research can make a big contribution, especially the WLB study can make employees have a good mood at home. Thus, for organizations during the COVID-19 pandemic, employees must feel comfortable and persist in any conditions. A good JE value will have an impact on the sincerity value of employees to work well, this is a positive thing that every organization can implement. Support for employees from the company through an interpersonal relationship approach discussing problems in their family and social life from the impact of COVID 19, is very important, which will strengthen every company organization to continue to run its business in the future.

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

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.

Working Capital Management Policy and The Financial Performance of Food and Beverages Companies in Nigeria Yahaya Yusuf; Mohammed Sani
International Business and Accounting Research Journal Vol 2, No 2 (2018): July 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study is set to examine the relationship between working capital management policy and profitability of quoted food and beverages companies in Nigeria. The population comprises a sample of ten (10) food and beverage companies quoted on the Nigerian Stock Exchange. The study used secondary data for a period of ten (10) years (2005-2014) and was analyzed using descriptive and inferential statistics with the aid of Stata version 13. Two research hypotheses were formulated and tested. It was found that, there is no significant relationship between receivable collection period (RCP) policy and profitability of quoted food and beverage companies in Nigeria. However, it was recommended that the management should identify the level of inventory which allows for uninterrupted production but reduces the investment in raw materials and minimizes reordering cost and hence increases profitability. The management should reduce their RCP from 53 days on the average to at most 30 days by instituting adequate control and flexible credit policy.

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms Aminu Abdullahi; Musa Yelwa Abubakar
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

Cooperation and Information Sharing Increase Supply Chain Performance Broiler Egg Traders in Regency of Pandeglang Banten Moh. Mukhsin
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aimed to analyze the cooperation and sharing of information to improve supply chain performance. This research examine the influence cooperation the performance of the supply chain, the impact of information sharing on the performance of the supply chain. Object of this research is Broiler egg traders in Regency of Pandeglang Banten. This study uses a quantitative method using descriptive research and causal research. Data from all three variables was analyzed using the program Structural Equation Model (SEM) in the Software Smart PLS 3.0. m3 version. The data will be used in this research is primary data, by sending questionnaires to 100 respondents Broiler eggs. Based on the results of data analysis can be concluded that the influence of cooperation and information sharing relationships influence a positive and significant influence on supply chain performance.

Structural Effect of Oil Price Shocks and Food Importation on Economic Growth in Nigeria Using SVAR Model Sani Abdulrahman Bala; Ali Alhassan
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The study empirically examines the effect of oil price shocks and food importation on economic growth in Nigeria along with two control variables i.e. exchange rate and inflation using Structural Vector Autoregressive (SVAR) Model covering the period of 1970 to 2015. The result from SVAR short-run pattern and long-run pattern indicate that GDP has recently been affected by all variables in the model. More also, it indicates a significant permanent effect of crude oil price shocks and food imports on economic growth, while the result further indicates a transitory effect of exchange rate and inflation on economic growth. For significant t-value of the long run SVAR estimate matrix, confirms long effect of crude oil price shocks, food imports, exchange rate and inflation on economic growth in Nigeria. The results from structural response indicate that crude oil have high positive impact on GDP at the initial period and negative impact at the end of the period. Furthermore, food imports have high negative effect on GDP, while GDP response negatively to exchange rate and inflation rate from the period. The result from the structural decompositions indicates that crude oil price and food imports and exchange rate contribute more variability to GDP, while inflation contribute less variability in explaining the variation of GDP in Nigeria. The study recommends that government should come up with a policy that will focus on alternative sources of government revenue by investing more in real sectors especially agriculture in order to withstand vicissitudes of oil shocks in future.

The Relationship between Target Costing Method and Pricing -Development of Products in Industrial Companies Shadi Maher Al-Khasawneh; Talal Souliman Jrairah; Wan Anisah Endut; Nik Mohd Norfadzilah Nik Mohd Rashid
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aimed at identifying the relationship between target costing method in product pricing, as well as identify the relationship of target costing in products development in industrial companies operating at Al-Hassan industrial zone located in Irbid. The population of this study was 51 companies which implement the target costing method. Out of those 51 companies, 35 companies were randomly chosen to participate in this study. The questionnaire has been prepared and distributed to financial managers, production managers, marketing managers, and accountants, where each company got 4 questionnaires. One sample T-test in SPSS was used to examine the hypotheses of this study. The results revealed that the application of target costing method leads to pricing products, as well as that the application of target costing system leads to the development of products in industrial companies operating at Al-Hassan industrial zone.

Examining the Effect of User Participation and User Capabilities on the Accounting Information System Performance Surtikanti Surtikanti; Sri Dewi Anggadini; Sharifah Norzehan Syed Yusuf
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The performance of the accounting information system is largely unsatisfactory and not optimal for many companies that use the accounting information system in their operating systems. The purpose of this study is to examine the effect of users participation and users capcapabilities on the accounting information systems performance. A questionnaire survey was used as the primary data collection method. The population of this study is 36 companies and the sampling technique used is a non-probcapabilities sampling. Descriptive data analysis technique is used for this study and performed using SPSS V.26. The results showed that the impact of user participation on the performance of the accounting information system, the value of intervals are good enough, but still finds some things that are not optimal, and the impact of user capacity on the performance of the accounting information system shows a moderate or reasonably good interval value, but still found some things that are not optimal, namely expertise and information system performance.

Page 6 of 10 | Total Record : 94

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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