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INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 8 No. 2 (2009)" : 6 Documents clear
ECONOMIC MACRO INFLUENCE STUDY, CAPITAL, AND LIQUIDITY TO FINANCIAL PERFORMANCE AT LOCAL DEVELOPMENT BANK IN INDONESIA BEFORE AND AFTER AREA AUTONOMY Moir Hasan; Khairul Anuar; Abdul Ghafar Ismail
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.898 KB) | DOI: 10.25105/imar.v8i2.1280

Abstract

Purpose of this research is to know influence macro economic, capital, and liquidity to financial performance at local development bank (BPD) in Indonesia.This research is research explanatory, with research unit of all (population) Local Development Bank in Indonesia. Based on Indonesia Bank data there are 26 local development bank in Indonesia. Data collecting is done by using secondary data in the form of publication financial statements of local development bank of all Indonesia from the year 1996 until the year 2005 (during 10 years). Financial statements obtained from Indonesia bank head office and research bureau info bank. Research type applied is the causal relation by using census and secondary's data collecting and data analysis done through structural equation model (SEM). Result of this research indicates that : 1) macro variable of chartered investment counsel either before and also after area autonomy shows different result, before area autonomy doesn't have an effect on significant to financial performance, while after area autonomy influential significant; 2) variable capital influential significant to financial performance before area autonomy, while after area autonomy doesn't have an effect on significant; 3) variable liquidity before area autonomy influential significant to financial performance, and after area autonomy doesn't have an effect on significant.Keyword: macro economic, capital, liquidity, and financial performance.
THE CONSTRUCTION OF DEBT PAYMENT ABILITY MODELS PREDICTIONS USING FINANCIAL INDICATORS BASED ON HISTORICAL COST ACCOUNTING AND GENERAL PRICE LEVEL ADJUSTED ACCOUNTING Elizabeth Manurung
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.632 KB) | DOI: 10.25105/imar.v8i2.1281

Abstract

The purpose of this research is to measure the effect of economic crisis in Indonesia in the period of 1997 2001 and the effect of inflation on the financial indicators of the textile industries in West Java. Research method used descriptive analytic method, and the data used are collected by using a survey method. Using discriminant analysis and logistic regression the research find out that there are 8 models that can be used to predict the firm ability to pay their debt. The logistic regression using inflation accounting data turns out to be more accurate than the discriminant analysis. The logistic model using inflation data can predict correctly 95,4% of the actual data. The fact indicates that the high inflation rate during the crisis affect the financial condition which resulted the financial information about firms ability to pay their debt.Keywords: Financial indicators, Accounting inflation, Historical cost, debt payment ability.
BANKING CRISES: EMPIRICAL EVIDENCE OF IRANIAN BANKERS Mandi Salehi; Ali Mansouri
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1230.181 KB) | DOI: 10.25105/imar.v8i2.1282

Abstract

"Bank" is a term people use broadly to refer to many different types of financial institutions Banks generally, accept deposits and make loans. Deposits are money people leave in an institution with the understanding that they can get it back at any time or at an agreed-upon future time. A loan is money let out to a borrower to be generally paid back with interest. This action of taking deposits and making loans is called financial intermediation. In the view of the fact, banks like other institutions looking for benefit and income. This survey shows after interfering Iranian government to banking sector the going concern of Iranian banks became sustainable. This condition create some problems to Iranian economic, especially it caused higher level of inflation in Iran.Key Words: Bank crises, Survival, Inflation
PROBLEMS AND POSSIBILITIES OF KNOWLEDGE TRANSFER: A CASE STUDY ON POWEL ENERGY MANAGEMENT AB Mohammad Monoar Hossain
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.134 KB) | DOI: 10.25105/imar.v8i2.1283

Abstract

This study identifies problems, and recommends solutions within the realm of knowledge transfer in Powel Energy Management AB. The focus is on knowledge transfer on the inter-organizational level between the Swedish subsidiary and the Norwegian parent company. The study is based on data collected during interview with leading representatives from the Norwegian and Swedish organizations. The analysis is based on Davenport and Prusak's (1998) seven knowledge transfer hurdles in combination with Wang's (2004) model for knowledge transfer between parent company and subsidiary. The two key problems, which have been identified, are the parent company's moderate capacity to transmit knowledge and the subsidiary's moderate intent to learn. The author's recommendations consist of seven actions: 1) Use the word knowledge, 2) Disperse the knowledge base in the development team, 3) Create a direct link between the developers in Norway and business units in Sweden, 4) Make developers work in the selling and consulting environment, 5) Make the developers introduce new software features, 6) Increase usage of video conferencing, and 7) Introduce rewards for knowledge transfer.Key Words: Knowledge management, Knowledge transfer, Knowledge sharing.
THE IMPORTANCE OF BASIC ACCOUNTING KNOWLEDGE TO RURAL-BASED MICRO ENTREPRENEURS (Case of Bangladesh) Mohammed N Alam
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2095.818 KB) | DOI: 10.25105/imar.v8i2.1284

Abstract

The rural-based micro-entrepreneurs play a predominant role in generating job opportunities and solving unemployment in both least developed and developing nations of the world. In spite of its enormous contributions unfortunately, this sector of economy is found as a neglected sector in almost all developing nations. It is observed from the present research that besides financial needs the rural-based micro entrepreneurs requires knowing the basic knowledge in accounting so that they are capable of organizing their financial activities properly and maintaining records of their day to day monetary transactions. The paper reflects the results of an empirical study relating to the basic knowledge of different aspects of accounting among rural-based micro entrepreneurs in Bangladesh. The study also aimed at finding whether the rural-based micro entrepreneurs are conversant with recording their day to day transactions in the books of accounts and determine profit or loss of the firm accordingly. An 'Institutional Network's (Alam, 2002) theoretical approach and a qualitative research methodology are used to study this particular phenomenon.Keywords: basic accounting knowledge, rurol based micro entrepreneur
EMPIRICAL STUDY OF THE EFFECT OF INVESTMENT STRUCTURE ON THE PROFITABILITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE Mandi Salehi; Hashem Valipour; Sharham Shanei
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.191 KB) | DOI: 10.25105/imar.v8i2.1288

Abstract

The purpose of this research is the survey of effect of investment structure on the profitability of listed companies in Tehran Stock Exchange (TSE). To do it, selected 100 companies of 13 different industries as the statistical sample and by fitting multivariable regression models with table data, have been surveyed for the relationship between investment structure scales and company's profitability during 6-years period (2002-2007) for sample companies.The results of the research show that there is a positive relationship between short-term debt to assets and company's profitability and also between total debts to total assets and profitability. But there is a negative relationship between long-term debt to assets and profitability.Keywords: Investment structure, Profitability, Tableau data

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