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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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Analysis of Firm Value Determination on the IDX Sharia Growth Index Tri Purwani; Rahmat Budi Santoso
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.v7i1.254

Abstract

This study aims to examine the effects of profitability, net profit growth, company liquidity, company size, company growth, capital structure, and dividend policy on the value of the firms listed on the index of IDX Sharia Growth at the Indonesian Stock Exchange. The samples used were 64 samples. The results of this study showed that profitability, net profit growth, company liquidity, company size, capital structure and dividend policy have a significant positive effect on firm value, while company growth has no effect on firm value. Profitability has the greatest effect in influencing the firm value. The results of the study concluded that investors pay more attention to company profitability than other factors in buying company shares. Thus, companies need to maximize the profits to attract investors, so that the stock price and firm value will increase.
The Role of Green Human Capital as a Mediation Variable Based on Improved Talent Management in Enhancing Green Innovation and En-vironmental Performance Andap Budhi Revianto
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.v7i1.255

Abstract

This study aims to analyze the role of green human capital as a mediating variable in increasing green innovation and environmental performance. The focus of this study was drawn to UMKM with a business oriented on the food industry. 200 UMKM in total were sampled for this study. In a subsequent phase, the researcher contacted the owners of 200 UMKM, and they were given a questionnaire to complete. Green transformational leadership and Green human resource management were the two independent variables that comprise the five variables used in this study and green human capital became mediating factor. Green innovation and environmental performance were two dependent variables. Data analysis in this study used SEM (Structural Equation Modeling). The research findings demonstrate that green transformational leadership has a positive and significant effect on green innovation. Green human resource management has a positive and insignificant effect on environmental performance. Green transformational leadership has a positive and significant effect on green human capital. Green human resource management has a positive and significant effect on green human capital. Green human capital has a positive and significant effect on green innovation. Green human capital has a positive and significant effect on environmental performance. This study is limited by the fact that it only collected information from specialized culinary UMKM. Therefore, the following study can broaden the subject of study to include other aspects of UMKM outside culinary.
Strategic Development Model for The Local Wisdom Based Small and Medium Enterprise (SMEs) : Using Analytical Hierarchy Process Ap-proach Sucihatiningsih Dian Wisika Prajanti; Dalila Daud; Christina Litaay; Talitha Widiatningrum; Dhea Rizky Amelia
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.v7i2.257

Abstract

The objective of this research is to construct a strategic development model for the local wisdom based SMEs in Magelang City of Central Java. SMEs become business entities that are prospective, have a high resilience and hugely contribute to the economy. Various attempts have also been made by the government to optimize the development of SMEs, in this case to those in Magelang City, with all their strengths and potentials. The “Magelang Kelurahan Entrepreneurship Center” program or abbreviated as “Magelang Keren”has become one of the attempts from the Magelang City Government to support the SMEs succession. The mapping, synchronization, and harmonization in the attempt on empowering the SMEs is really needed as the basis of the policy to make an accurate program. This research used the descriptive qualitative and quantitative approach. The approach used is the Analytical Hierarchy Process (AHP) with the help of Geographic Information System (GIS) data analysis, using the House Model Analysis and the Fishbone Diagram. The findings of the research formulated that the attempt in developing the SMEs in Magelang City can be focused on the three main aspects, government policy, human resources and also the institutional. In the attempt of developing those specifically, it can be described by separating it into three alternatives that are prioritized, motivating the SMEs actors to improve the longevity of the business, training in promotion and marketing by using the IT, general training and the ease of the access on the registration as well as the procurement of HKI optimally that are centralized, consistent and sustainable.
The Effect of Audit Quality on Fraud Reduction Ahmed Sarwar Khan; Maryam Yousefi Nejad; Tahani Ali Hakami; Aza Azlina Md Kassim; Jaizah Othman
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.v7i2.256

Abstract

The detection and investigation of financial fraud has become a worldwide concern, with auditors and accountants playing a pivotal role in identifying and examining such fraudulent activities. This role is especially crucial in developing countries, where fraudulent practices are more prevalent due to the lack of stringent regulations and supervision. The failure of some countries to adopt International Financial Reporting Standards (IFRS) has raised concerns in recent years. This study is a conceptual paper to explore the relationship between audit quality and fraud reduction. The study's results have important implications for developing countries, which have been demonstrated to be more vulnerable to fraud than developed countries. This research contributes to the current knowledge about the role of audit quality in mitigating fraud and highlights the need for auditors and accountants to be proactive in identifying and investigating financial fraud.
Strategic Alliances and Marketing Orientation: to Improve SME’s Performance Kesi Widjajanti; Phimlikid Kaewhanam; Vini Wiratno Putri
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.v7i2.258

Abstract

The objectives of this study is to develop a basic conceptual model for predicting the best relationship between management resources, management process, strategic alliance, market orientation, and performance. This study would like to outline the strategy for enhancing performance of SMEs through alliances. The study of strategic alliances is a business strategy that has been adopted by various large organizations for improving the company performance. However, the application of strategic alliances in small and medium enterprises (SMEs) has not been examined comprehensively. Primary data were collected from 105 SME managers in Jepara, Central Java, Indonesia. The study employed structural equation model (SEM) to set up the relationship among variable. The results indicated that strategic alliance did not influence directly to the company’s performance. In addition, indirect effect of market orientation as a mediating variable might increase the company performance as compared to the direct effect of strategic alliance. The contributions of the theory support the strengthening of Resource Based View that proved the influences of an exchange of management resources as a perspective of strategic alliance to motivate the company for impoving its performance. This research provides managerial implications to improve performance of SMEs, whereby company must not only simply form strategic alliance, but also must also have access vital resources so that market orientations can be strengthened.
Barrier Coverage of Employment Social Security in the Agricultural Sector Sucihatiningsih Dian Wisika Prajanti; Christina Litaay; Talitha Widiatningrum; Dhea Rizky Amelia
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.v7i1.259

Abstract

Agricultural sector workers are considered to have a lack of awareness and cost-complexities in accessing social security programs. The discussion of this study will focus on efforts to explore issues regarding the factors that influence the tendency or opportunity for workers to become participants in employment social security. Using the logistic regression method and Sakernas data 2019, it is found that agricultural workers with wages above the Regional minimum wage (UMR), workers who already have Health Social Security, formal agricultural workers, those living outside Java, farmers with monthly wages and heads of households tend to be more to become participants in employment social security. Recommendations for expanding participation for agricultural sector workers can be made with several alternatives, such as, (1) justifying or adjusting payment schemes for those who work with seasonal and uncertain wages. (2) To push the expansion of the scope of workers in the agricultural sector, Social Security Administrator for Employment/ BPJS Ketenagakerjaan can conduct program socialization in collaboration with the Social Security Administrator for Health/ BPJS Kesehatan. This is done since the participation of agricultural sector workers in the BPJS healthcare program is relatively high, (3) It is necessary to encourage employers in the agricultural sector to register their workers in social security, through an approach that is adjusted to the income pattern of farmers (seasonal).
A Moderating Effect of Profitability: Empirical Studi in Minning Industry Akhmadi Akhmadi; Randy Joy Vantayen
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.v7i2.260

Abstract

This study aims to examine the impact of profitability on firm value in mining sector firms from 2009 to 2020. Data were collected from 12 years' worth of observational data from 19 companies, resulting in 228 data points across 51 populations. The collected data were analyzed using various methods such as descriptive analysis, conventional assumption testing, and hypothesis testing. The findings indicate that Firm Value is not significantly influenced by Firm Size, despite the potential for profitability to strengthen the association between its size and value.
Ponzi Scammer: Old Wine in New Bottles? Taofik Hidajat; Thanh-Binh Phung
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.v7i2.261

Abstract

The purpose of this research is to learn how Ponzi scheme perpetrators recruit victims and to gain knowledge of the reasons why this fraud persists. This research used a qualitative methodology to collect data from Ponzi schemers. Most swindlers are the same people using various schemes, modes, and instruments. Public figures are used by scammers to build victims' trust, get access to various communities, and manipulate information. Public figures must be careful because scammers use them to attract victims. The novelty of this research is to fill the research gap on Ponzi schemes with a qualitative approach from the con artist's perspective.
Investment Opportunities and Tourism Business Development in The Village of Siallagan Village, Batak Adat Village I Wayan Ruspendi Junaedi; Dermawan Waruwu; I Made Sumartana; Budi Hidajat; Irawan Irawan; Phuong Nguyen; Chanrith Ngin
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.v7i2.265

Abstract

Siallagan Village is a traditional Batak village located in Samosir Regency, North Sumatra Province, Indonesia. The village has great potential for tourism business development thanks to its rich Batak culture and interesting historical sites such as the Court Chair Stone. However, this potential has not been fully exploited. This study aims to analyze investment opportunities and tourism business development in Siallagan Village, which is located in the middle of Lake Toba, North Sumatra. The research method used is field surveys, interviews with relevant stakeholders, as well as analysis of secondary data such as tourism statistical reports and economic information. This research identifies the key factors that support investment opportunities and tourism business development in Siallagan Village. First, the natural beauty of Siallagan Village, including white sand beaches, spectacular waterfalls and stunning mountain views, attracts both local and international tourists. Second, the rich and unique cultural heritage, such as traditions of music, dance and distinctive handicrafts, is the main attraction. Third, the large economic potential in the tourism industry can create job opportunities and increase regional income with proper infrastructure development. The results of this study are expected to provide insight for the government, investors and tourism entrepreneurs about the potential and opportunities that exist in Siallagan Village. This research also underlines the importance of sustainable development and environmental preservation in developing a tourism business on this island. In conclusion, Siallagan Village has promising investment opportunities and tourism business development. By exploiting the existing natural, cultural and economic potentials, as well as by adopting the right development strategy, this island can become a major tourism destination that provides significant economic and social benefits.
Study on The Acceleration of Economic Recovery for Makassar City Anas Iswanto Anwar; Andi Harmoko Arifin; Sri Undai Nurbayani; Rakhmat Nurul Prima Nugraha; Abdul Rahman; Hasan Basri Umar
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.v6i2.266

Abstract

This study aims to identify the leading sectors of the City of Makassar in order to realize the acceleration of the economic recovery of the City of Makassar on a strong and sustainable sector basis. By using the analysis method Static Location Quotient, Dynamic Location Quotient, Growth Ratio model and overlay. The main data source in this study is ADHK GRDP from 2015 to 2021 which is available at the Central Bureau of Statistics (BPS) for Makassar City and South Sulawesi Province. The results of the LQ analysis show that only 4 sectors are not included in the base sector including the Agriculture, Forestry and Fishing Sectors; Electricity and Gas; Transportation and Storage. While the results of the DLQ analysis show four sectors with fast growth rates and are leading sectors from the results of the LQ analysis, namely Transportation and Storage; Public Administration and Defence, Compulsory, Social Security; Human Health and Social Work Activities. As an effort to accelerate economic recovery, sectors that were superior according to LQ calculations, prospective according to DLQ, and included in MRP and overlay classification were selected, namely Manufacturing and Accomodation, and Food Service Activities.

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