cover
Article Per Year (5 Year)
All
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
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
 5   6   7   8   9 
Implications of Working Environment Job Stress Moderated Employee Engagement to Improve Employee Performance in the Electronic Transaction Service Industry Yudi Nur Supriadi; Nashrin Urbach; Jumadil Saputra
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.021 KB) | DOI: 10.35474/ibarj.v6i1.232

Abstract

The purpose of the analysis is to prove the implications of the work environment and job stress that moderate employee engagement on improve employee performance. The sample of this research is 255 respondents of electronic transaction service industry employees in DKI Jakarta and Banten Provinces. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 3.0. The results of the study showed that the work environment and job stress had a positive effect on employee performance, but the work environment had a negative and insignificant effect on employee performance, moderated by employee engagement. While job stress has a positive and significant effect on employee performance, moderated by employee engagement, and has a positive effect on employees' performance. Novelty's findings resulted in a performance improvement model moderated by employee engagement. This research contributes that if the company wants to improve performance, it needs to be improved: a). Appreciate every employee who completes the task well. b). The quality of good relations between employees and management. c). A quiet work environment, a workspace that is free from noise so you can focus on doing your job, d). Increased awareness and willingness of employees to do work without being asked. Companies need to design the media as a means of existence for company management. Companies also need to design stress management programs by making employees happy. Companies must care about the health of employees.
The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Nurainun Bangun; F.X. Kurniawan Tjakrawala; Kurniati W. Andani; Linda Santioso
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

Abstract

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
Impacts of Board Characteristics on Corporate Performance: Evidence from Bangladeshi Listed Companies Mofijul Hoq Masum; Maksudur Momin Khan
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.768 KB) | DOI: 10.15294/ibarj.v3i1.54

Abstract

The purpose of this study is to investigate the impacts of board characteristics on corporate performance. To conduct this study one hundred and one Bangladeshi listed companies are taken into consideration. Simultaneous multiple regression analysis has been used to address the relationship between the proxy variables of board characteristics and the proxy variable of corporate performance. The study revealed that out of five proxy variables of board characteristics, board member’s ownership and foreign member on board has significant positive relationship on corporate performance whereas the other three proxy variables of board characteristics - board size, percentage of independent director on board and percentage of women on board has no statistical significant association along with corporate performances of the selected companies. Implications: The findings of the study portrays the scenario of board characteristics and its influence on corporate performance which certainly will pave the way to encourage the corporate people to take life-sustaining decisions regarding board members. These results also provide immense opportunity to the future researchers regarding to the exploration of the association between various attributes of board characteristics and levels of corporate performance.
Examining The Excess Cash Holdings As An Indicator of Agency Problems Ernie Hendrawaty
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.172 KB) | DOI: 10.35474/ibarj.v4i2.137

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
Socio-Cultural Perspectives in Tax Avoidance at Government Agencies Tarjo Tarjo; Moh. Riskiyadi; Zuraidah Mohd Sanusi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.287 KB) | DOI: 10.35474/ibarj.v5i2.200

Abstract

This study aimed to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure and a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
Environmental Management Accounting Practices for the Sustainable Development Change: A Case Study from a Sri Lankan Rubber Manufacturing Company Navodya Sandamini; Kalani Dissanayake
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.v6i2.246

Abstract

Every business has a responsibility beyond its basic responsibility to its shareholders. At present, people are more towards the environment, and accounting plays a crucial role by acting as a language of business. When referring to the environmental sensitive industries in Sri Lanka, the industrial processes connected to rubber manufacturing are harmful which can have negative environmental impacts. Accordingly, the discussion's critical part is based on the major environmental-related areas and their applicable environmental management practices. A qualitative approach was adopted in this study, occupying semi-structured interviews as the primary method of data collection. The study revealed a strict link between environment performance and the financial results of the case study organization. The study will provide businesses and managers the useful insights for implementing EMA practices and EMS applications as in the Sri Lankan context, well-established EMA related initiatives are rarely observable.
Taxes and Economic Freedom: Moderating Effect of Government Effectiveness Maryam Yousefinejad; Amilia Syuhada Binti Abdul Majid; Jaizah Othman; Noreha Halid; Muhammad Saufi Akmal Bin Roslani
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.v6i2.247

Abstract

This study aims to examine the relationship between taxes and economic freedom, considering the moderating effect of government effectiveness in the Organization for Economic Cooperation and Development (OECD) countries from 1996 to 2018. The taxes are goods and services tax (GST), personal income tax (PIT), and property tax (PT). This study also examines other economic indicators such as foreign direct investment (FDI) to measure the impact of taxes on economic freedom. In this study, fixed effect panel data are used to test the hypotheses. The least squares panel results show that there is a positive and significant relationship between property tax and economic freedom. However, GST and income tax are negatively and significantly related to economic freedom. In addition, the results also demonstrate that government effectiveness moderates the relationship between taxes and economic freedom. These results can contribute to the existing literature in this area. They also allow governments to apply better tax systems to achieve a high score of economic freedom.
Memories of the Scientist, the Teacher, the Lecturer, the Pedagogue and the Educator Professor Kosta Dimitrov Pergelov Hristina Oreshkova
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.v6i2.242

Abstract

The article is dedicated to the 100th anniversary of the birth of the prominent Bulgarian scientist economist and accountant Kosta Dimitrov Pergelov. The primary purpose of the article is to reveal the author’s deep gratitude and appreciation for the Honourable Professor Kosta Dimitrov Pergelov – Doyen of contemporary Bulgarian accounting science and practice, Doyen of the accounting education and postgraduate studies and qualification in Bulgaria. The article is an expression of the author’s admiration and deep esteem for the highly humane and noble work and remarkable scientific creativity and long teaching activity of Professor Kosta Dimitrov Pergelov. Following the author’s aim and objectives, the article highlights essential features of the Professor’s intellectual and spiritual image, his vivid and fascinating personality, moral and ethical advancement, and erudition. The author reveals the favourable and fruitful influence of Professor Kosta Pergelov as a scientist, academic, pedagogue, and educator for generations of students, young scholars and researchers, and lecturers. The enormous contribution of Professor Kosta Pergelov to the development and rise of contemporary accounting as a science and practice, to the accounting education, and to the establishment and functioning of the postgraduate education and qualification system in Bulgaria is also highlighted and emphasized. The author recreates valuable memories of her long-term collaboration with Professor Kosta Pergelov and relies on the scientific works created by the Professor, which have turned into emblematic milestones of contemporary Bulgarian accounting science, and into a substantial part of its golden fund. The article reveals the author’s experience gained throughout the long period of educational and scientific collaboration with Professor Kosta Dimitrov Pergelov in the field of teaching fundamental academic disciplines like the theory of accounting, principles of accounting, fundamentals of accounting, accounting and balance sheet analysis and others. The article is based on personal impressions and thorough research of Professor Kosta Dimitrov Pergelov’s scientific works. The close working cooperation allows the author to present the charismatic and fascinating personality of Professor Kosta Dimitrov Pergelov. The article is intended to acquaint current generations of students of finance, accounting, control and analysis, and other present and future economists and accountants, theoreticians, and practitioners, with the enormous scientific contribution of Professor Kosta Pergelov to contemporary accounting science, the accounting practice and the system of accounting education and postgraduate studies and qualification in Bulgaria.
The Implementation of Credit Scoring in Order to Analyze the Importance of Non Performing Loans on Peer To Peer Lending towards Credit Distribution for Micro, Small and Medium Enterprises Hedwigis Esti Riwayati; Aviliani Aviliani; Frida Yuniar Prastika
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.v6i2.248

Abstract

This research is motivated by an increase in the number of Micro, Small, and Medium Enterprises from year to year but it is still difficult to get access to financing in banking due to the many requirements and long process (unbankable). The existence of fintech lending companies, one of which is Peer to Peer Lending is present to answer the problem of public financial access to conventional financial institutions. This research aims to find out the influence of Non Performing Loans on Micro, Small, and Medium Enterprises Credit Distribution with the implementation of Credit Scoring as an intervening variable (Case Study on Micro, Small, and Medium Enterprise in Indonesia Period 2018-2020). The method of data collection is done by accessing data through the website of PT Amartha Mikro Fintek and the Financial Services Authority. The sample used in this study was purposive sampling with criteria that had been determined by the authors. The data obtained is then processed using Eviews 10 Software. This analysis includes statistical tests, classical assumption tests and pathway analysis tests. The results of the t-test showed that the Non Performing Loan variable had a significant negative effect on the distribution of Micro, Small, and Medium Enterprise credit. Non Performing Loan and Credit Scoring variables had not effect on the distribution of Micro, Small, and Medium Enterprise credit. Based on the track analysis test, Credit Scoring was able to mediate the influence of Non Performing Loan on Micro, Small, and Medium Enterprise credit distribution.
Implementation of Green Accounting on Company Performance from Maqashid Syariah Index Evi Eka Wati; Mohd Shahril Ahmad Razimi; Ersi Sisdianto; Lutfia Aprilian
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.v6i2.243

Abstract

The use of the Islamic Syariah Index is a parameter in measuring company performance as a reflection that companies listed on the Indonesian Syariah Stock Index (ISSI) have carried out operational activities in accordance with Syariah objectives, i.e. the virtues of the people. The performance of  Maqashid Syariah Index can be analyzed from several factors that influence it, among others green accounting. This study aims to examine the effect of the application of green accounting on the company's performance from Maqashid Syariah Index. This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Syariah Stock Index (ISSI) from 2016-to 2020. The sampling technique of this study is a purposive sampling technique. The number of companies becoming samples are 10. The type of data used is secondary data in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the companies website. The dependent variable used in this study is the Maqashid Syariah Performance Index. Meanwhile, the independent variable is green accounting. The data analysis method used is simple regression analysis with the help of the E-Views 10. This research demonstrates that green accounting variable has a positive and.

Page 7 of 10 | Total Record : 94

 5   6   7   8   9 

Filter by Year

2017 2023


Reset
Filter By Issues
All Issue Vol 7, No 2 (2023): July 2023 Vol 7, No 1 (2023): January 2023 Vol 6, No 2 (2022): July 2022 Vol 6, No 1 (2022): January 2022 Vol 5, No 2 (2021): July 2021 Vol 5, No 1 (2021): January 2021 Vol 4, No 2 (2020): July 2020 Vol 4, No 1 (2020): January 2020 Vol 3, No 2 (2019): July 2019 Vol 3, No 1 (2019): January 2019 Vol 2, No 2 (2018): July 2018 Vol 2, No 1 (2018): January 2018 Vol 1, No 2 (2017): July 2017 Vol 1, No 1 (2017): January 2017 More Issue