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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
imar.journal@trisakti.ac.id
Editorial Address
Hendriawan Sie Building 3rd floor Jl. Kiyai Tapa No.1 Grogol, Jakarta 11440 Phone. 021 5663232 ext : 8334 Telp/Fax . 021 56969066 Email : imar.journal@trisakti.ac.id
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Articles 5 Documents
Search results for , issue "Vol. 12 No. 1 (2013)" : 5 Documents clear
MEASURING THE AWARENESS OF AUSTRALIAN MUSLIMS TOWARDS SHARI'AH COMPLIANT BANKING PRODUCTS. Hussain G. Rammal; Ralf Zurbruegg
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.161 KB) | DOI: 10.25105/imar.v12i1.1171

Abstract

This paper seeks to find out the demand for Islamic finance among the Muslim community in Australia. A survey was conducted in Adelaide during the first half of 2004 covering Muslims attending Friday prayers. Of the respondents, 58.3 percent stated that they were aware of Islamic financing. With the Australian Muslim community growing in number, the results of this survey represent opportunities for Australian financial institutions to provide financing to Muslims who previously have stayed away from conventional interestbearing loans. Keywords: Australian Muslims, Islamic Finance.
ISLAMIC BANKING IN THE WEST : THE NEED FOR ISLAMIC BANKING IN THE UK Jehad Alowd; Astede Wodie
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1941.021 KB) | DOI: 10.25105/imar.v12i1.1172

Abstract

The Islamic banking system has gained momentum worldwide. The last two decades have witnessed the emergence of Islamic banking as a viable banking system. This study is designed to investigate the awareness, needs, and motives of Muslims towards Islamic Banking in the UK. The objectives of the study are as follow; to find out the motives and needs of Muslims in the UK towards Islamic banking, to test Muslim's attitudes towards some of the principles of Islamic banking, and to find out the level of awareness in Muslim people in the UK about Islamic banking terms. A sample 300 respondents took place in this study. The study shows that Muslims in the UK were not aware of the basic Islamic financial terms and principles.  The results showed the interest of Muslims in the UK to use Islamic banking; mainly their decisions were based on religious purposes. Nevertheless, Islamic banking is growing and the services available now will be expanded in the near future Keywords: Islamic Banking, UK, motives, awareness.
INSTITUTIONALIZATION AND PROMOTION OF SAVING HABITS THROUGH BAI-MUAJJAL MODE OF FINANCING Mohammed N Alam
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1616.225 KB) | DOI: 10.25105/imar.v12i1.1173

Abstract

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AN ANALYSIS OF ECONOMIC GROWTH IN INDONESIA A NEW PARADIGM Carolyn Currie
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1441.713 KB) | DOI: 10.25105/imar.v12i1.1174

Abstract

Analyses of the nature of debt relying on the theory of rational expectations conclude that the burden of public debt need not fall on future generations if the present generation anticipates the higher taxes needed in the future for debt servicing. However, there have been many instances where increases in budget deficits have been followed by a decrease in the savings propensity of the private sector. Foreign exchange earnings also have to be set aside. It appears that the main problem for countries in an early stage of economic development, is that often the borrowings have not been productively employed so that a national debt crises results. Foreign lenders become increasingly reluctant to lend further amounts to a country, which has been a net capital importer. This paper puts forward a methodology of testing a new theory of economic growth using Indonesia as a case study, as it represents a case of faltering economic growth and financial instability resulting in a huge increase in foreign debt, a depreciating currency and a dramatic increase in the percentage of population below the poverty line. The theory emphasises key factors determining the success or failure of policies that change underlying economic structures, and hence would lead to an intrinsic monitoring of “overborrowing”.JEL classification: L33; O11; O38; O47; P11; P52Key Words: Economic Growth. Debt Burden, Regulation, Ownership Structures
A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING Neelam Goela; Jayne E. Bisman
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1005.139 KB) | DOI: 10.25105/imar.v12i1.1175

Abstract

Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis for examining and discussing these factors within the context of the international literature on leasing. The trend analysis and literature review provided evidence to suggest that much of the conventional, theoretical wisdom concerning the factors important in lease versus borrow and buy decisions may be overemphasised, particularly that related to the influence of accounting treatments and the impact of tax regimes on leasing. Based on the review we develop and describe a constituted, multi-dimensional model of lease decision-making and offer suggestions for the development of improved lease or purchase decision frameworks and for further research in the area that will be more capable of handling this multi-dimensionality. Application of this knowledge will advance the research agenda, improve the decisions of lessees, benefit lessors who provide lease finance, and direct accounting policy makers.

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