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Indonesian Management and Accounting Research

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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 168 Documents

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The Effect of Financial Literacy on Malang District Society’s Financial Behavior Novita Ratna Satiti; Chalimatuz Sa'diyah
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to analyze the effect of financial literacy on financial behavior in the community in Malang district. The design and approach used is the mix method. The data used in this study are primary in the form of literacy and financial behavior of the public, and secondary data in the form of financial institution information in the Malang Regency. Samples of farmers in 33 districts were selected using Multi Stage Random Sampling. Data was collected by observing, interviewing and distributing questionnaires. The result showed that the interaction between financial literacy and finance house significantly affects financial behavior. Financial literacy is to have the ability and knowledge of concept and risk, and skill to make more effective decision in finance individually, in a family, and in society. The finance house would help the society to know how to come into decision in managing their finance. It would change the society’s behavior from having lack of knowledge, ability, and belief in financial products and services to having them comprehensively, including knowing features, risks, and advantages of financial products and services. Additionally, it is expected that the society would have ability in using the financial products and services.

Business Environment Strategy: Is Sale Through Online System Important? A SWOT Analysis Approach Widya Prananta; Angga Pandu Wijaya
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

PT PELNI builds online system ticket sales as a solution to improve its services. The purpose of this study is to analyze the procedure for online ticket sales at PT PELNI and formulate strategies that should be selected companies in the implementation of the system using a SWOT analysis diagram. Purposive sampling conducted to obtain a respondent answer. The sample in this study was 12 employees of PT PELNI Semarang, 16 ticket sales agents, each agent as many as three people. This study employs primary and secondary data to analyze. Methods of data collection using questionnaires. PT PELNI’s strategy was adding branch office and ticket sales agents. Whether also expanded marketing networks and socialization systems online. It would be market segmentation in cooperation with PT POS in purchasing tickets ship online. Also could perform integrated communication between the PT PELNI center, a branch, and sales agents for make improvements of the online system’s way to organize and strengthen the existing network, purchasing tickets through the PT PELNI’s website.

Factors affecting Financing Decision of Indian Power & Energy Sector and Testing of Capital Structure Theories: Panel Data Analysis Rajesh Desai
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Capital structure (CS) is defined as combination of various sources of funds employed in business. Appropriate source of financing is inevitable for any company to exist. Present paper analyses the determinants affecting the choice of debt or equity of selected power and energy sector companies of India. For the purpose of empirical testing, panel data of 25 listed companies has been collected for 10 years (2010-2019). Based on panel regression model, the study concludes that profitability, tangibility, liquidity, non-debt tax shield, and interest coverage ratio are major determinants of CS choice of selected companies. In addition to this, study also validate the applicability of CS theories in Indian set up and concludes that power & energy companies follow the propositions of pecking order and trade-off theory. The findings of the paper will be useful to managers as it portrays critical factors affecting the CS and analysing their impact on financing decision. It will also enrich the existing pool of research in the area of capital structure and bridge the gap in existing research.

Social Media Phenomena in Corporate Disclosure Practise (A case study of Nestlé) Chleitosia Violen Dentya Paradisa Naibaho; Chleitosia Visien Dentya Paradisa Naibaho; Arthik Davianti
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The use of social media among companies to disclose and disseminate corporate information is rocketing. This study examined to what extent companies use social media platforms, especially Twitter. It identified the disclosure of Multinational Companies (MNCs) in Southeast Asia, particularly Indonesia. The study analyzed Nestlé as it operates in more than half of the countries in Southeast Asia, including Indonesia. The data was based on Nestlé Twitter accounts, both parent and the subsidiary, which is collected from the beginning of the year to December 31st, 2019. This study utilized a descriptive qualitative method using content analysis in the form of a case study to analyze the information shared and disclosed by this consumer goods company. The results showed that Nestlé uses Twitter for disclosing information that covers environmental, branding, health, gender, education, and others. It is found that Nestlé parent company disclosed more data than its subsidiary in Indonesia, and content shared by Nestlé Indonesia is quite different because of cultural differences. Indonesia’s subsidiary followed the pattern of information disseminated by their parent companies on its Twitter account. Overall, the results indicated that Twitter is rarely used in Southeast Asia for many disclosure purposes, either financial or non-financial information.

The Impact of Compensation, Training &Development, and Organizational Culture on Job Satisfaction and employee Retention Retno Sari Murtiningsih
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

ABSTRACT The purpose of this study was to analyze the effect of compensation, training and development, and organizational culture on job satisfaction and employees retention. This study uses primary data in the form of questionnaires distributed and filled out by 150 respondents using a purposive sampling technique. As independent variables in this study are compensation, training and development, and organizational culture, while dependent variables are job satisfaction and employees retention. The job satisfaction variables also function as a mediation variable. To test the hypothesis SEM analysis is used. The results show that compensation and training & development have a positive effect on job satisfaction, while organizational culture doesn't have a positive impact on job satisfaction. Compensation has a positive impact on employees retention, but training & development, as well as organizational culture, do not have a positive effect on employees retention. Furthermore, job satisfaction has a positive impact on employees retention, and training & development has a positive impact on retention through job satisfaction. Keywords: compensation; training; development; organizational culture; job satisfaction; retention

Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise Sekar Mayangsari
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.

Does Demographics Matter in Measuring Customer Satisfaction: Hypothetical Evidence from Indian Telecom Sector Nishant Dabhade; Ankit Gupta
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Virtually all the sectors of economy such as finance, banking, hospitality and other businesses have grown up substantially in the past few years due to the growth of mobile service sector. From the inception of Reliance Jio in Madhya Pradesh, It has occupied a large number of customers in terms of no. of subscribers. This creates unrest among the telecom service operators operating in Madhya Pradesh. As the market moves forward, customer satisfaction becomes imperative for service firms to remain combative at marketplace. To study customer satisfaction, it is mandatory to study socio demographics of customers. Hence efforts have been made in this research paper to study the satisfaction level of customers from several demographic variables. This is a hypothetical research study in which primary data is collected from 500 active mobile users of Bhopal (MP), India. One way ANOVA and T-test were used to analyze the data through SPSS 21.0 software. Specific variables of American customer satisfaction index (ACSI) and European customer satisfaction index (ECSI) were being studied with different socio demographic variable of customers to move ahead in present research study. Significant difference was found in level of customer satisfaction with the age group and type of connection in telecom sector.

Corporate governance, ownership structure and agency costs: evidence from Sri Lanka Pratheepkanth Puwanenthiren; Balaputhiran Sathasivam; Velnampy Thirunavukarasu
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this paper is to examine the link between corporate governance, ownership structure and agency cost in Sri Lanka. The present study uses the regression model to analyse data for a sample of 150 firms listed in the Colombo Stock Exchange (CSE) for the financial years 2014 to 2018. The empirical results show statistically significant and positive associations between board size, CEO duality, managerial ownership and agency cost proxies (i.e., asset turnover and expense ratio). The results also show a positive and significant relationship between the independent directors and asset turnover (though statistically insignificant with expense ratio), suggesting that, entrenched independent directors employ lower conflict of interest in order to reduce the agency cost. Nonetheless, ownership concentration, was statistically insignificantly associated with agency costs, this paper provides support for such a view in Sri Lankan context. This study contributes to the literature on the on the association between corporate governance, ownership structure and agency costs. The findings may be useful for financial managers, investors, financial management consultants, and other stakeholders.

The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon Joelle Matta; Khalil Feghali
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective of Lebanese external auditors, and can reduce information asymmetry, increase trust in accounting and reduce the expectation gap. Moreover, the results marked that KAM improves the auditee's understanding in the audited entity, builds confidence in the audited financial statements, and helps to reduce the audit expectations gap.

Job Satisfaction and Intention to Leave among Middle-Level Managers of SMEs in Dubai, UAE Basma Waleed Kashmoola; Amiruddin Ahamat
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

In Dubai, United Arab Emirate (UAE), the Small and Medium Enterprises (SMEs) in the construction sector have a shortfall of 500,000 skilled employees because of the lack of job satisfaction and top management support, which prompt workers to leave their places of employment. Thus, this study investigated the effect of top management support (TMS) as an organizational factor on the relationship between job satisfaction and the intention to leave among the middle level managers in the construction sector of Dubai, UAE. To test the relationship among the variables, this study adopted a quantitative design and data was collected from 120 middle level managers of SMEs. The Partial Least Squares – Structural Equation Modelling (PLS-SEM) technique was adopted in the data analysis. According to the outcome, the relationship between 4 facets of job satisfaction and the intention to leave among the middle level managers of SMEs was established. The study also found statistical support for the moderating effect of TMS on the relationship between 2 facets of job satisfaction and the intention to leave among the middle level managers of SMEs.

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Moh Shidqon

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+6281574360223

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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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Dki jakarta

INDONESIA

Abstract

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Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA