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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 5 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2010)" : 5 Documents clear
THE NPFM IN EMERGING ECONOMIES: THE MODIFIED BUDGETING SYSTEM (MBS) IN MALAYSIAN GOVERNMENT Muslim Har Sani Mohamad; Yusuf Karbhari
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1882.057 KB) | DOI: 10.25105/imar.v9i1.1285

Abstract

This study examines the impact of the MBS on overall financial management in the Malaysian central government organisations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organisations by virtue of Expenditure Target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by the government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organisations in emerging economies.Keywords : New Public Financial Management (NPFM), Modified Budgeting System (MBS), Evaluation, Emerging Economies, Malaysia, Financial Management
DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES Kirmizi Ritonga
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.474 KB) | DOI: 10.25105/imar.v9i1.1286

Abstract

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization
THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM Etty Murwaningsari
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1246.596 KB) | DOI: 10.25105/imar.v9i1.1289

Abstract

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.
IDENTIFYING THE DOMINANT FACTOR OF EDUCATIONAL SERVICE QUALITY FOR THE FACULTY OF ECONOMICS AT MALIKUSSALEH UNIVERSITY Naufal Bachri; Jullimursyida Ganto; Ahmad Azmi M. Ariffin; Azhar Hj. Ahmad
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2348.219 KB) | DOI: 10.25105/imar.v9i1.1290

Abstract

This study seeks to identify the dominant factor of educational service quality that influences the student satisfaction. This study was carried out at Faculty of Economics, Malikussaleh University in Indonesia involving five departments such as economics, management, business, accounting and secretarial. Only a total of 213 questionnaires were collected. The instruments were modified from Educational Service Quality (ESQ) model by Holdford and Patkar. SPSS (version 12.0) was used to run the data gathered. The exploratory factor analysis for students' response of educational service quality created five dimensions namely; facilities, faculty interpersonal behavior, faculty expertise, faculty communication and administration. The multiple regressions analysis showed that all dimensions simultaneously influenced students' satisfaction with a strong correlation. The t-test in the regression analysis indicated that the faculty communication dimension was the dominant dimension which influenced students' satisfaction whereas the interpersonal behavior dimension did not influence significantly the student& satisfaction. Thus, the Faculty needs to focus on employees' improvement because employees' satisfaction would influence students' satisfaction. Besides training to improve the knowledge and skills of employees, work motivation was also a key element that had to be considered by the Faculty of Economics.Keywords: educational service quality and satisfaction
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. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.191 KB) | DOI: 10.25105/imar.v9i1.1291

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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