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Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 55 Documents
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Blockchain Technology Innovation for Transparency and Reliability in Accounting Practices in Egypt Abd Al Aziz
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/yqc9jg91

Abstract

This study investigates the adoption and implementation of blockchain technology innovation to enhance transparency and reliability in accounting practices within the Egyptian context. As digital transformation continues to reshape financial reporting and auditing processes globally, understanding the factors influencing blockchain adoption in emerging economies is increasingly critical. Employing a quantitative research methodology with structural equation modeling (SEM) using SmartPLS software, this research examines the relationships between perceived usefulness, system quality, information quality, and the actual use of blockchain-based accounting information systems among Egyptian accounting professionals. The findings reveal that quality dimensions significantly influence blockchain adoption intentions, while organisational support and professional development mediate to enhance implementation success. This research contributes to the growing body of literature on technology adoption in accounting by providing empirical evidence from an emerging market perspective, offering practical implications for policymakers, accounting firms, and regulatory bodies seeking to modernize Egypt's financial infrastructure through blockchain integration.
Entrepreneurial Orientation and Accounting Information Quality in Enhancing Business Sustainability in India Ram Singh
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/8k5ce957

Abstract

This study investigates the relationship between entrepreneurial orientation (EO) and accounting information quality in enhancing business sustainability among enterprises in India. The research employs a quantitative methodology, using survey instruments administered to 150 small and medium-sized enterprises (SMEs) across multiple industrial sectors in India. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the hypothesized relationships between entrepreneurial orientation dimensions (innovativeness, proactiveness, risk-taking), accounting information quality indicators (relevance, reliability, and timeliness), and business sustainability outcomes. The findings reveal that entrepreneurial orientation significantly influences business sustainability, with accounting information quality serving as a mediating variable in this relationship. Specifically, enterprises demonstrating higher levels of entrepreneurial orientation exhibit superior accounting practices, which subsequently contribute to enhanced sustainable performance. The results indicate that e-commerce adoption and entrepreneurial orientation have substantial impacts on the sustainability of small business performance (Purty, 2025). Furthermore, the study confirms that entrepreneurial orientation influences social capital and market capabilities, which in turn affect marketing performance (Farida et al., 2017). These findings provide valuable insights for policymakers and business practitioners in developing strategies to support sustainable enterprise development in India, particularly in addressing the challenges faced by small and medium enterprises in achieving long-term viability while maintaining competitive advantage in dynamic market environments.
Innovation Strategy and Cost Management in Entrepreneurial Firms: Evidence from Emerging Markets Rufayda Qiana Nusayba
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/vaf8e966

Abstract

This study investigates the relationship between innovation strategy and cost management practices in entrepreneurial firms operating within Indonesia's emerging market context. Drawing upon resource-based theory and dynamic capability perspectives, this research examines how entrepreneurial orientation, strategic alignment, and innovation capabilities influence firm performance through effective cost management mechanisms. Utilizing a quantitative research design with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from entrepreneurial firms across various sectors in Indonesia. The findings reveal that innovation strategy significantly mediates the relationship between entrepreneurial orientation and firm performance, while cost management practices serve as critical moderating factors in this relationship. Furthermore, the study demonstrates that market orientation and adaptability to the business environment play essential roles in translating innovation strategies into sustainable competitive advantages. The results contribute to the entrepreneurship literature by providing empirical evidence from an emerging-market perspective, highlighting the unique challenges and opportunities faced by Indonesian entrepreneurial firms in balancing innovation investments with cost-efficiency imperatives. Practical implications suggest that entrepreneurial firms in emerging markets should adopt integrated approaches that align innovation strategies with systematic cost management frameworks to achieve superior performance.
The Impact of Financial Literacy and Entrepreneurial Mindset on Startup Growth in India Ajay Shankar
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/v6qb5v21

Abstract

The Indian startup ecosystem has emerged as the third largest globally, with over 90,000 registered startups and more than 100 unicorns as of 2024. However, despite this remarkable growth, a significant proportion of startups fail within their first five years of operation, with financial risks and inadequate entrepreneurial capabilities being among the primary causes. This study investigates the impact of financial literacy and entrepreneurial mindset on startup growth in India, examining how these factors influence business sustainability, financial decision-making, and overall entrepreneurial performance. Employing a mixed-method research approach, this study synthesizes quantitative data from surveys administered to startup founders and qualitative insights from policy analysis and secondary sources. The findings reveal that financial literacy significantly reduces initial financial burdens, enhances cash-flow management, and improves the ability of Indian startups to attract investment. Furthermore, an entrepreneurial mindset characterized by innovation, adaptability, and financial discipline emerges as a critical determinant of startup survival and growth. The study contributes to the existing literature by providing empirical evidence on the synergistic relationship between financial knowledge and entrepreneurial orientation in the context of India's unique startup ecosystem, while offering policy recommendations for fostering sustainable entrepreneurial growth.
Impact of International Capital Inflows, Institutional Quality, and Macroeconomic Factors on Labour Productivity in Nigeria Uzoma Mirian Anyachebelu
Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/mha18492

Abstract

The study is based on the Solow–Swan neoclassical growth model, which explains economic growth through the interaction of output, capital, labour, and technological progress. It examines how international capital inflows influence labour productivity in Nigeria. The model includes variables such as foreign direct investment, foreign portfolio investment, external debt, official development assistance, remittances, gross fixed capital formation, real GDP, and secondary school enrollment. The analysis employs the Autoregressive Distributed Lag (ARDL) approach to capture both short-run and long-run relationships among variables. For robustness, the Fully Modified Ordinary Least Squares (FMOLS) technique is also applied. The study further conducts pre- and post-estimation diagnostic tests to ensure the reliability and stability of the econometric results. The results revealed a mixed order of integration, where four variables were integrated at first difference I(1) and six variables were stationary at level I(0), satisfying the requirement for applying the ARDL bounds test. Short-run ARDL results show that FDI (-0.0023), ODA (-0.0009), external debt (-0.0118), and GFCF (-0.0780) negatively affect labour productivity, while RGDP (1.0221), secondary school enrolment (0.0010), and FPI (0.0000) have positive effects. The error correction term (-0.5823) confirms adjustment toward long-run equilibrium. Diagnostic tests indicate no autocorrelation, no heteroscedasticity, and model stability. The findings suggest that improving institutional quality and macroeconomic stability is essential for ensuring that international capital inflows effectively enhance labour productivity in Nigeria
The Role of Money Supply and Commercial Bank Branches in Economic Growth in West Africa Anastesia Uzonna Ezewulu; Clement Ifebuolili Sunday Ezeanyeji
Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/s3pmjc64

Abstract

West African economies continue to face challenges in achieving sustainable economic growth, despite ongoing financial sector reforms aimed at improving access to credit and financial services. Limited banking infrastructure, inefficient allocation of liquidity, and uneven financial inclusion have constrained investment and productivity, raising questions about the effectiveness of traditional financial expansion measures such as money supply growth and commercial bank branch proliferation. The study examined the relationship between financial development and economic growth in West Africa using the augmented growth framework of N. Gregory Mankiw, David Romer, and David Weil, which extends the Robert Solow model by incorporating human capital. A dynamic panel model was estimated using the System Generalized Method of Moments developed by Manuel Arellano and Stephen Bond to address endogeneity and heterogeneity. Annual data (2004–2023) from 16 West African countries were analysed. Variables included GDP, financial inclusion indicators, investment, institutional quality, and human development. Pre-estimation and diagnostic tests ensured stationarity, validity, and robustness of results. The results showed no multicollinearity among variables, as correlations were moderate, with RGDP strongly related to GFCF (0.8568) and moderately to HDI (0.1633). Cross-sectional dependence tests (Pesaran = 3.295; Friedman = 37.841) confirmed dependence, leading to the inclusion of time dummies. System GMM results revealed strong growth persistence (0.998). Broad money supply (−0.0006) and commercial bank branches (−0.013) had significant negative effects on growth, suggesting inflationary pressures and banking inefficiencies. HDI showed a weak positive effect (0.380). AR(2) (0.390) and Hansen (0.268) tests confirmed model validity, leading to rejection of the null hypothesis. In conclusion, sustainable economic growth in West Africa requires not only financial sector expansion but also improved financial intermediation, effective monetary management, and inclusive access to financial services. Policymakers should focus on combining monetary stability with human capital development and targeted financial inclusion strategies.
Influence of N-Power on the entrepreneurial spirit and business start-up rates among youth in Anambra State Nonso Sunday Okoye; Benjamine Victor Anekwe; Achinike Daniel Chimaobim; Alexander Tochukwu Okoye
Journal of Business Innovation and Accounting Research Vol. 3 No. 1 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/7959bt81

Abstract

A major socio-economic issue in Nigeria is youth unemployment which has led the government to initiate the N-Power intervention programmes to complement youth empowerment and entrepreneurship development. The current research adopted a descriptive survey design to investigate the N-Power recipients in six Local Government Areas of the state of Anambra. A sample of 343 was sampled out of 2,412 youths in the age group of 18 to 35 based on the formula of Taro Yamane and proportionately distributed according to Bowleys method. The information was collected through a structured 5-point Likert questionnaire. The expert review ensured face and content validity, whereas reliability was tested by a testretest procedure. The statistical data were analyzed with SPSS and Pearson correlation coefficients were computed at a significance level of 5 5-percent. Results show that most of the respondents felt that the N-Power programme had influenced positively entrepreneurship spirit and business start ups among the young people in Anambra State. A significant percentage of them reported to have been better equipped in the programme to start businesses, to get jobs, and to be supported or counselled on starting businesses. A good number of the respondents also indicated that they would recommend the programme to other job seekers. In addition, Pearson correlation analysis (r=.199,p=.05) demonstrated a statistically significant positive correlation between N-Power participation and the business start-up rates among the youths. The research determined that N-Power programme is central in encouraging youth entrepreneurship in Anambra State and advised the government to enhance the program by offering better training, start-up capital and post-programme mentorship with the aim of fostering sustainable business activities among youth beneficiaries.
Digital Entrepreneurship and Financial Performance: The Mediating Role of Innovation Capability in SMEs India Sandhi Nasrudin Wibowo; Swetha Rajput
Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/cfzgnh19

Abstract

The rapid advancement of digital technologies has fundamentally transformed entrepreneurial landscapes, particularly within small and medium enterprises (SMEs) in emerging economies. This study investigates the relationship between digital entrepreneurship and financial performance, with specific emphasis on the mediating role of innovation capability among Indian SMEs. Drawing upon resource-based view and dynamic capabilities theory, this research employs a quantitative methodology utilizing structural equation modeling with partial least squares (PLS-SEM) to analyze data collected from 385 SME owner-managers across major industrial clusters in India. The findings reveal that digital entrepreneurship significantly enhances financial performance, with innovation capability serving as a partial mediator in this relationship. Specifically, digital technology adoption demonstrates a positive and significant effect on both innovation capability (β = 0.412, p < 0.001) and financial performance (β = 0.287, p < 0.01). Furthermore, innovation capability exhibits a substantial mediating effect, accounting for approximately 38.7% of the total effect between digital entrepreneurship and financial performance. The results underscore the critical importance of developing innovation capabilities as a strategic mechanism through which digital entrepreneurship initiatives translate into superior financial outcomes. These findings contribute to the theoretical understanding of digital transformation in emerging market contexts and provide practical implications for SME managers and policymakers seeking to leverage digital technologies for enhanced business performance.
The Impact of Accounting Information System Adoption on Financial Transparency and Corporate Governance Mohammed Al Hasbi
Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ppsftt60

Abstract

The adoption of Accounting Information Systems (AIS) has emerged as a critical determinant of organizational performance, financial transparency, and corporate governance effectiveness in contemporary business environments. This study investigates the impact of AIS adoption on financial transparency and corporate governance practices within the Omani context, a nation actively pursuing digital transformation in its public and private sectors. Employing a quantitative research methodology, this study analyzes data from companies listed on the Muscat Stock Exchange to examine the relationships between AIS implementation, financial reporting quality, and governance mechanisms. The findings reveal that AIS adoption significantly enhances financial transparency through improved information accessibility, accuracy, and timeliness, while simultaneously strengthening corporate governance structures through enhanced accountability and decision-making processes. The study contributes to the existing literature by providing empirical evidence from a Gulf Cooperation Council (GCC) nation undergoing substantial economic diversification and technological modernization. The implications extend to policymakers, corporate managers, and regulatory bodies seeking to leverage technology for improved organizational governance and transparency.
Accounting Information Systems, Internal Control, and Financial Reporting Quality in Modern Enterprises in Bahrain Ahmad al Haddad
Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rz1yza20

Abstract

mechanisms, and financial reporting quality within modern enterprises operating in Bahrain. As a member of the Gulf Cooperation Council (GCC) region, Bahrain presents a unique context for examining these relationships given its adoption of International Financial Reporting Standards (IFRS) and its emerging economy characteristics. Employing a quantitative research methodology utilizing survey questionnaires distributed to financial professionals across Bahraini enterprises, this study examines how the implementation of AIS and the effectiveness of internal control systems influence the quality of financial reports. Drawing upon agency theory as the theoretical foundation, the research posits that robust AIS and effective internal controls reduce information asymmetry between management and stakeholders, thereby enhancing financial reporting quality. The findings reveal that both accounting information systems and internal control systems exert significant positive influences on financial reporting quality, with internal controls demonstrating a particularly strong relationship. The study contributes to the limited empirical literature on financial reporting quality in the Bahraini context and provides practical implications for enterprises seeking to enhance their financial reporting practices through technological and control-based interventions.

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