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International Journal of Accounting, Business, and Economic Policy
Published by CV. Projurnal Mitra Publikasi
ISSN : -     EISSN : 31094961     DOI : https://doi.org/10.66324/ijabep
Core Subject :
International Journal of Accounting, Business, and Economic Policy (E-ISSN 3109-4961) is a peer-reviewed journal that disseminates original research and critical analysis related to the fields of accounting, business, and economic policy. The journal publishes high-quality papers exploring accounting and economic policies, their impact on businesses, and the interplay between regulatory frameworks and financial practices. IJABEP serves academic scholars, practitioners, and policymakers who want to share knowledge, foster innovation, and discuss the advancement of these fields on a global scale. It addresses emerging trends and contemporary issues, showing readers how policies and practices affect corporate decision-making, market dynamics, and sustainable development. The scope of the journal includes accounting, audit and assurance services, business, business ethics and accounting, capital markets, economic policy, entrepreneurship and innovation, finance and investment, sustainability and corporate social responsibility (CSR), and taxation. All papers undergo initial review and double-blind peer review, and the journal publishes accepted papers quarterly, in January, April, July, and October.
Arjuna Subject : -
Articles 25 Documents
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The Role of Trust in Influencing the Intention to Use the BYOND by BSI Application: A UTAUT Approach Dera Anggiana Ruspandi
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.170

Abstract

Digital transformation in banking has accelerated adoption of mobile banking services, including those by Islamic financial institutions in Indonesia. Following this trend, Bank Syariah Indonesia (BSI) launched the BYOND by BSI super application as central to its digital service modernization. However, a recent cybersecurity breach has significantly disrupted institutional credibility, with potential effects on users’ attitudes and digital banking behaviors. This study examines trust as a key determinant of behavioral intention to use the BYOND by BSI application, using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) as its framework. A quantitative design was employed, with survey data collected from active users. The model includes performance expectancy, effort expectancy, social influence, price value, habit, trust, behavioral intention, and use behavior. Data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) to examine both direct relationships and mediating effects among the constructs. The findings show that performance expectancy, effort expectancy, social influence, price value, habit, and trust have significant positive effects on behavioral intention, which significantly predicts actual use behavior. Trust mediates the relationship between social influence and behavioral intention, while behavioral intention serves as a central pathway linking UTAUT2 antecedents to use behavior. These results provide both theoretical insight and practical guidance for digital strategy development in Islamic banking, particularly regarding trust recovery and technological legitimacy.
Globalization as a Catalyst for Inclusive Growth: Evidence from Bangladesh Israt Jahan Ruma; Rajib Chandra Das; Mahamuda Sultana
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.171

Abstract

Globalization has accelerated growth in many developing economies; however, its benefits remain unevenly distributed across regions, sectors, and social groups. This study rethinks existing globalization policies by examining their effectiveness in promoting inclusive growth in Bangladesh. Using secondary data, the paper explores how trade liberalization, foreign direct investment, and global value chain integration influence income distribution, employment quality, and access to economic opportunities. The findings reveal that while globalization has contributed to macroeconomic expansion, inadequate labor protection, limited SME participation, and weak social safety nets constrain its inclusiveness. The study highlights critical policy gaps and argues for a more balanced approach that aligns openness with social protection, SME support, and institutional strengthening. The paper concludes with policy recommendations aimed at ensuring that globalization fosters equitable and sustainable growth in developing economies like Bangladesh. By proposing an integrated policy framework that connects global economic integration with targeted domestic reforms, this research provides actionable insights for policymakers seeking to reconcile economic openness with social equity in developing economies like Bangladesh.
The Influence of Competence, Independence, Time Budget Pressure, Audit Fee, and Audit Tenure on Audit Quality with Auditor Ethics as a Moderating Variable Setiadi Nuryono; Adam Zakaria; Ayatulloh Michael Musyaffi
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.244

Abstract

Financial statements retain the trust of stakeholders in large measure owing to the calibre of audit work performed behind the scenes. This study examines five candidate determinants of Audit Quality, Competence, Independence, Time Pressure, Audit Fee, and Audit Tenure, while positioning Auditor Ethics as a moderating variable capable of tilting these relationships one way or another. A quantitative, correlational design underpins the inquiry, with primary data gathered through questionnaires that, once they had withstood validity, reliability, and classical assumption scrutiny, were subjected to multiple linear regression in tandem with Moderated Regression Analysis (MRA). The sample was drawn from auditors at Public Accounting Firms (KAP) throughout DKI Jakarta who hold registration with the Indonesian Institute of Public Accountants (IAPI), numbering 145 respondents assembled via random sampling. The resulting picture is far from uniform. Competence and Time Pressure, against expectation perhaps, proved to exert no appreciable pull-on Audit Quality, whereas Independence, Audit Fee, and Audit Tenure each left a measurable imprint. Auditor Ethics, for its part, refused to sit on the sidelines: functioning as a moderator, it left its mark on every relationship examined, sharpening the influence of Time Pressure and Audit Tenure on Audit Quality even as it blunted that of Competence, Independence, and Audit Fee. Taken as a whole, these findings position Auditor Ethics as a load-bearing element within the structure of Audit Quality, propping it up chiefly through the reinforcement of professional conduct that auditors carry into their engagements.
Analysis of the Relationship Between the Rupiah Exchange Rate and the Jakarta Composite Index Elly Rahmawati
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.245

Abstract

Financial markets across the globe grow ever more interconnected, and as a small open economy, Indonesia is no exception, making the Rupiah’s exchange rate against the US Dollar one of the macroeconomic indicators most closely watched by market participants and a key determinant of conditions on the Indonesia Stock Exchange. This study examines the relationship between the Rupiah exchange rate against the US Dollar and the movement of the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange. The method used is library research with a descriptive qualitative approach through tracing and synthesizing relevant national and international scientific articles. The results show that the relationship can be explained through two main approaches: the flow-oriented model, in which the exchange rate affects stock prices through trade competitiveness and firm performance, and the stock-oriented model (portfolio balance approach), in which portfolio capital flows link the two variables. The majority of empirical studies in Indonesia find that Rupiah depreciation has a negative and significant effect on the JCI, although several inconsistent findings exist due to differences in observation periods, analytical methods, and macroeconomic conditions. These findings imply the importance of exchange rate stability for the monetary authority and the need for investors to consider exchange rate risk in capital market investment decisions.
The Effect of Mobility Costs and Heavy Equipment Maintenance Costs on Rental Prices at PT Sarana Baja Perkasa Aji Akhtar Aljunaid; Daman Sudarman
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.257

Abstract

Operational efficiency and cost management are crucial determinants of corporate sustainability in the heavy equipment rental industry. This study aims to analyze the partial and simultaneous effects of mobility costs and maintenance costs on the operational performance of heavy equipment at PT Sarana Baja Perkasa. Using a quantitative approach and an explanatory research design, a causal study examining the effect of the independent variables on the dependent variable, data were collected from 62 operational and engineering personnel using a saturated sampling method, complemented by historical financial and operational records. Data were analyzed using Multiple Linear Regression, along with classical assumption tests, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The empirical findings indicate that mobility costs have a positive and significant effect on heavy equipment operations (β₁=0.342, p<0.05). Maintenance costs also exhibit a strong positive and significant impact (β₂=0.518, p<0.05). Simultaneously, mobility costs and maintenance costs significantly influence operational performance (F=48.612, p<0.05), accounting for 62.2% of the total variance (R²=0.622, Adjusted R²=0.609). These results confirm that systematic mobility planning and proactive maintenance strategies are vital for minimizing equipment downtime and maximizing equipment availability. The study contributes to Asset Life Cycle Theory by providing empirical evidence on logistics and maintenance synergy in archipelago-based infrastructure projects.

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