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All Journal Jurnal Widya Manajemen & Akuntansi JAM : Jurnal Aplikasi Manajemen
Daing Nasir Ibrahim
Profesor & Dekan di Pusat Pengajian Manajemen Universiti Sains Malaysia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Manajemen Pendapatan dan Krisis Keuangan di Malaysia Yuskar, .; Taib, Fauziah Md.; Ibrahim, Daing Nasir
Jurnal Widya Manajemen & Akuntansi Vol 4, No 2 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4235.264 KB)

Abstract

This study examines evidence on earnings management in Malaysia. During the financial crisis in Asia since mid of 1997, including Malaysia, many Malaysian companies experienced financial problems and loss until the financial reporting period of 1998. In this situation, it is assumed that Malaysia companies were motivated to apply earnings management in the period of t998 by "taking a bath". Analysis of the study u,as done based on "standard Jones model" (Jones, 1991) by using abnormal total accruals measurement. Moreover, the total accruals are divided into discretionary accruals and non-discretionary accruals. There were 295 companies registered in Kuala Lumpur. Stock Exchange which started from 1992 till 1999. Later, statistical analysis in this study, shorts that there is strong evidence that Malaysian companies had applied earnings managements in 1998 ,motivated by the financial crisis through taking a bath. Implications, contribution of the study and.further research are discussed in this study.
MANAGING TALENTED WORKER IN THE ERA OF NEW PSYCHOLOGICAL CONTRACT Haryadi, Haryadi; Anggraeni, Ade Irma; Ibrahim, Daing Nasir
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.648 KB) | DOI: 10.21776/ub.jam.2018.016.01.03

Abstract

Psychological contract as a strategy based on flexibility has become a new hope in creating competitive advantages with a focus on human resources management is superior. As a concept that powerful, psychological contract be interested in researchers in the field of organizational development in exploring the influence of psychological contract on employee’s work attitude and behavior. But earlier research still gave contradictory results. In the context of managing talented employee, the psychological contract needs to focus on the key factors shaping employee resilience. This research examines the influence of psychological contracts and career resilience on organizational citizenship behavior on employees in the banking sector in Indonesia and Malaysia using structural equation modeling. This research proved the influence of psychological contract on career resilience and the influence or career on organizational citizenship behavior.
Co-Authors Anggraeni, Ade Irma Fauziah Md. Taib Haryadi - Taib, Fauziah Md. Yuskar . Yuskar, .