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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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The Effect of Financial Performance and Reinsurance on The Deficit in The Balance of Payments of Insurance in Indonesia Erike Anggraeni; Gustika Nurmalia; Dewi Tradena
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.v6i2.249

Abstract

Insurance regulation in Indonesia is important to be implemented because the balance of payments for insurance services is in deficit. The insurance industry in Indonesia does not have sufficient capacity to absorb all potential risks exist in the country so that it partners with foreign assurers which then has an impact on the balance of payments deficit. If not addressed immediately, it will harm the country's economy so prosperity will be difficult to achieve. This study aims to see the effect of financial performance and reinsurance on the insurance balance of payments deficit in Indonesia. The method used in this study was quantitative using secondary data in the form of time-series data obtained from the Financial Services Authority. Data collection uses documentation in the form of quarterly data starting from 2010Q1-2019Q4. The total sample was 40 samples. The collected data was then analyzed using multiple-linear regression. The results of this study indicate that financial performance and reinsurance have a significant effect simultaneously and partially on the deficit in the insurance balance of payments in Indonesia. The coefficient of determination of 0.507 or 50.7%, means that the ability of independent variables; financial performance and reinsurance in explaining the deficit in insurance balance of payments in Indonesia for the 2010-2019 period was 50.7% and 49.3% was influenced by other variables that were not studied.
Financial Behavior of Business on Sports Business Industry System: A Case Study of Liga One Football Club, PSSI Uden Kusuma Wijaya; Muhammad Syahroni Rofii
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.v6i2.244

Abstract

The purpose of this study is to discuss the financial practices and behavior of the sports business industry in Indonesia. The research location is the Liga One football club PSSI. What and how the financial and sustainability practices of football clubs in advancing the Indonesian sports business industry are studied by researchers. Are there interdisciplinary between these elements that form new needs and trends in the sports business? This study uses qualitative methods, including literature studies, interviews and limited discussions. The results show that the financial practice of football clubs focuses on the role of sponsors, media and football clubs. The behavior of sponsors and football club members is interconnected and plays a role in improving the financial side of the sports business in Indonesia
Production Efficiency of Potato Farming in Wonosobo District Sucihatiningsih Dian Wisika Prajanti; Farrel Muhammad Rifqi; Yoris Adi Maretta
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.v6i2.251

Abstract

Wonosobo Regency is one of the centers of potato production in Central Java, with an altitude of 275 – 1,378 meters above sea level, making Wonosobo Regency suitable for growing potato vegetables. But in reality, potato production tends to fluctuate and this is not followed by maximum production. The aims of this study were to (1) analyze the effect of production factors on potato farming production in Wonosobo Regency; (2) analyzing the level of achievement of technical efficiency, price efficiency, and economic efficiency in potato farming production in Wonosobo Regency. The sampling method in this study used purposive sampling. 70 respondents were found in three villages in Kejajar District. The analytical method used is the Cobb-Douglas function with a stochastic frontier approach using the Frontier application version 4.1c. The results showed that (1) the production factors of land area, seeds, chemical fertilizers, and pesticides had a positive effect, and the production factors of organic fertilizers and labor had a negative effect on potato farming. (2) The value of technical efficiency, price efficiency and economic efficiency are 0.945, 1.76 and 1.66, respectively. These results indicate that the use of production factors in potato farming has not been technically, price and economic efficiency. Farmers are expected to be able to combine production factors in potato farming.
Do the Quality of Investigation Audit Influenced by Auditor Independ-ence and Professionalism? Mahendro Sumardjo; Dewi Darmastuti; Najmatuzzahrah Najmatuzzahrah
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.v6i2.245

Abstract

This study examined the influence of independence and professionalism on the quality of investigation audit. This is a survey study conducted in the Law Enforcement Agencies in Indonesia, consisting of the Indonesian National Police, the Attorney General's Office, and the Corruption Eradication Commission. The unit of analysis is their investigators as respondents. The research instrument was built base on the operationalization of variables developed by previous research. Furthermore, the data were analyzed using descriptive statistical analysis and structural equation modelling (SEM) techniques. The results of this study provide empirical evidence that independence and professionalism have a significant positive effect on the quality of investigation audit. The model in this study can be used to measure the quality of investigation audit from the perspective of independence and professionalism.
Measuring Liquidity as a Moderating Variable Akhmadi Akhmadi; Enok Nurhayati; Anisa Rahmawati
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.154

Abstract

This study aims at the liquidity ratio as a moderating factor in the relationship between profitability and dividend policy. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2008-2017. While the number of samples as many as 12 companies determined through the purposive sampling method. The analytical methods used are descriptive statistics, Moderated Regression Analysis (MRA), and hypothesis testing. The results of this study indicate that profitability has a significant effect on dividend policy. Meanwhile, Liquidity does not moderate the relationship between Profitability and Dividend Policy. The results of the study cannot be generalized due to the limitations of the research object only in the manufacturing sub-sector. In addition, the observed variables only use one proxy each. Further research should expand the object of research to several sub-sectors, and use several proxies for each of the variables studied.
The Unique Challenge to The Contemporary Corporate Reporting of Achieving Efficiency in The Disclosure of Climate-Related Issues Hristina Oreshkova
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.142

Abstract

Over the recent decades, climate change has been rising. The problems caused by the intensifying climate change are unique. The climate change process creates an existential threat to humans and all living beings interrelated with another risk arising from the crisis caused by the observed biodiversity deterioration and environmental degradation. The compound and complicated coexisting impacts of both factors on people, biodiversity, and economic entities and sectors pose unprecedented challenges to humankind. The unfavorable present-day circumstances and effects due to climate change require adequate governmental, managerial, and administrative strategies, policies, and activities for achieving sustainable, fair, and resilient growth. Moreover, phenomena and processes indicating climate change are developing on a global scale that gives rise to discussion, highlights, and justifies the existing need for meaningful climate-related disclosures through the system of corporate reporting. The necessity of trustworthy, transparent, and reliable disclosures on climate-related matters and inherent risks and opportunities focused on climate-change mitigation and adaptation is a problem of crucial importance to the present article. The relevance of climate-related disclosures as a significant part of present-day corporate reporting proves to be of great importance in achieving disclosure efficiency. The author aims to highlight, discuss and justify the necessity of a responsible approach to conducting an adequate disclosure policy and providing meaningful and consistent disclosures concerning climate-related matters, risks and opportunities considered a significant part of corporate reporting, and to substantiate why probable benefits for a sustainable future can be expected, not only for the company. The terminology of the research is in the field of financial and non-financial reporting and their numerous regulatory frameworks that are not fully aligned yet. Heuristic methods of knowledge such as analysis and synthesis, induction and deduction, descriptive approach, and techniques such as observation, analogy, comparison, and others are applied in the research process which is crucial to achieving the author’s objective.
Measurement of The Role of Innovation in Increasing Environmental Performance Index: Empirical Study in Developed and Non-Developed Countries Amin Pujiati; Shela Mareta Fera Feronica; Abdul Rahim Ridzuan
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.144

Abstract

This study aims to analyze the effect of GDP per capita, government effectiveness, occupation index, population density and innovation on the environmental performance index. The approach used in this study is a type of quantitative approach. Data in this study were collected from 171 countries based on their income consisting of 52 developed countries and 119 non-developed countries. The data in this study were obtained from official websites and documents published by related sources including the Yale Center for Environmental Law and Policy, World Ban, United Nations Development Program (UNDP), and the Global Innovation Index. The analysis tool used is quantitative analysis of Structural Equation Modeling (SEM). The results of the study show that Government Effectiveness has a significant and positive relationship to the Environmental Performance Index. Per capita GDP has a significant effect and has a positive relationship to the Environmental Performance Index. The Education Index has no significant effect and has a positive relationship to the Environmental Performance Index. Population Density has a significant effect and has a negative relationship to the Environmental Performance Index. The innovation variable can mediate the effect of government effectiveness on the environmental performance index. The results of this study provide policy implications through innovation, developed and non-developed countries based on income, can optimize environmental development goals without trade off between economic and environmental factors.
The Influence of Good Corporate Governance, The Role of Internal Audit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends Irwansyah Irwansyah; Wilensi Zega
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.148

Abstract

Fraud is an act that was carried out intentionally for personal or group purposes, where the intentional action has caused harm to certain parties or certain agencies. This study aims to determine the effect of corporate governance, the role of internal audit, the effectiveness of internal controls and the suitability of compensation to the tendency of fraud. The  type  of  data  used  is  quantitative  data.  The  resources  used  are  primary  data.  The population in this study are business managers, sales managers, finance managers and HR managers. The sampling technique used was purposive sampling method with 10 companies consisting of 49 respondents. The data in this study were processed using multiple linear regression with the help of the SPSS version 25 application. The results of this study indicate that (1) corporate governance has an effect on the tendency of fraud (2) the role of internal audit has a negative effect on the tendency of fraud, (3) the effectiveness of internal control has a negative effect on the tendency of fraud in BUMN in Bengkulu City, (4) the suitability of compensation has an effect on negative to the tendency of fraud.
Evaluating The Feasibility of Replacing Official Vehicle Facility (ROVF) in Balangan Regency: Case Study In Cost-Benefit Analysis Rahma Yuliani; Zaki Mubarak; Arifah Arifah; Atma Hayat
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Official vehicles are facilities that support the mobility of local officials. There are three options for acquiring those vehicles: purchasing, renting, or replacing official vehicle facility (ROVF) options. This study aimed to evaluate the efficiency, effectiveness, and feasibility of ROVF in the Balangan Regency. This research is a case study involving data analysis techniques using documentation and the literature. The analysis method used was a cost-benefit analysis. There are six stages of cost-benefit analysis in this study: setting goals to be achieved, determining alternatives to be used in the analysis, identifying the cost-benefit component of each alternative that has been set, predicting the impact quantitatively during the time of the project/policy, assessing the monetary value of all impacts (benefits and costs) that have been identified and detailed quantitatively, drawing conclusions, and making recommendations. The research findings indicate that ROVF reduces regional revenue and expenditure budget burden compared to acquiring official vehicles through purchase and rental options. ROVF also enhances officials' performance. The analysis concludes that ROVF in the Balangan Region is feasible.
Development Strategies Village Owned Enterprises Case Study on BUMDes Mutiara Arta Yuda Prasetya; Sucihatiningsih Dian Wisika Prajanti
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.253

Abstract

The village is a legal community unit that has territorial boundaries that are authorized to regulate and manage the interests of the local community, the village is also the lowest regional unit in the Indonesian state administration. Village-Owned Enterprises (BUMDes) as an institution owned by the village and are village economic institutions are expected to help rural communities to improve their economy. This study aims to determine the policy priorities that can be taken as a strategy for developing BUMDes, where BUMDes Mutiara Arta is the object of this study. This study uses Analytical Hierarchy Process (AHP) analysis to determine the strategy for developing BUMDes in the study in Batur Village, Getasan District, Semarang. Several limitations in this study such as research object which only includes 1 BUMDes, there were many other criteria factors that influenced the development of BUMDes and there were also limitations to research using a questionnaire, namely that sometimes the answers given by the sample did not show the actual situation Researchers also have not involved the community in the interview process. The results showed that the marketing factor was prioritized at (0.102). An alternative strategy for the second priority of developing BUMDes Mutiara Arta Batur Village, Getasan District, Semarang Regency is training of workers in increasing business innovation (0.083). An alternative strategy for the third priority of developing BUMDes Mutiara Arta Batur Village, Getasan District, Semarang Regency is the absorption of local workers (0.74). Therefore, the regional government, sub-district government and village government must be able to support, encourage and facilitate the development of BUMDes in Batur Village, Getasan District

Page 8 of 10 | Total Record : 94

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