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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 Role Of Independent Commissioners In Moderating The Effect Of Transfer Pricing, Capital Intensity And Profitability Towards Tax Aggressivity Nuryatun Nuryatun; Susi Dwi Mulyani
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Tax is a sector that plays an important role in the economy. The largest state revenue must continue to be increased so that the country's growth and development can run well. But for business tax as a burden. Therefore, it is only natural to try to avoid the tax burden. Management actions planned to minimize corporate tax payments through tax aggressiveness activities are common among companies throughout the world. This study aims to see the role of independent commissioners in moderating the effect of transfer pricing, capital intensity and profitability on tax aggressiveness. The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling method used was purposive sampling. The analysis tool used is panel data regression analysis. The results showed that 1). Capital intensity and profitability each have a positive effect on tax aggressiveness. 2). Transfer prices and independent commissioners are not subject to tax aggressiveness. 3). Independent commissioners can moderate weaken the influence of capital on tax aggressiveness. 4). Independent Commissioners as measured by the Total Board of Commissioners divided by the Independent Commissioners (KI) are unable to assess or weaken the relationship between transfer pricing profitability and tax aggressiveness.

The Relationship Between Jurisdiction and the Local Authority’s Online Sustainability Disclosure Corina Joseph; Heidi Christy Mingi Michael
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The objective of this paper is to examine the relationship between jurisdiction and the extent of sustainability information disclosure on Malaysian local authority websites. The extent of online sustainability disclosure is examined utilizing the coercive isomorphism tenet in both quantitative and qualitative phases. In the quantitative stage, the analysis of 139 websites was conducted. The General Linear Model is utilized to determine the relationship between jurisdiction (measured by different states) and the extent of online sustainability information disclosure. In the qualitative phase, the semi-structured interviews were carried out to answer the underlying possible reasons derived from the quantitative phase. The quantitative phase provided evidence that various states have applied distinctive degree of coercive pressures on the extent of sustainability information disclosure on Malaysian local authority websites. The interview findings revealed additional factors that are relating to the jurisdiction: political, state leadership, and bureaucratic procedure implemented by different states. The paper has recognized the impact of coercive isomorphism for the jurisdiction utilizing both quantitative and qualitative phases.

The Influence of Modern Retail-Suppliers Relationships on Suppliers Performance Dedie Martadisastra; Aekram Faisal
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The aim of the study was to study the factors of harmonization of behavior of modern retail-suppliers relationships in the supply chain of modern retail suppliers and their impact on suppliers performance. On the other side of the extent to the factors of harmonization behavior (commitment, conflict, conflict management, cooperation and trust) influence the closeness of the modern retail-suppliers relationships. The paper presents the results of a survey of packaged processed foods suppliers which formed part of the wider study of the factors of harmonization behavior. The findings of this study indicate that the results demonstrate the factors of harmonization behavior have varied effects on the closeness of the modern retail-supplier relationships and its impact on suppliers performance and the trust is the most influential factor in modern retail-suppliers relationships. The influence of the modern retail-supplier relationships on suppliers performance is a very strong and significant. The more closely related relationship between modern retail-suppliers is the increasing performance of suppliers. The higher level of interdependence in the relationship or collaboration of the modern retail-suppliers will get a better performance. The influence of factors on the modern retail-suppliers relationships in reality are very complex, not only involves factors of commitment, conflict, conflict management, cooperation and trust, but also involve trading terms, supervising, zoning, store opening hours, distance between outlets modern retail, sanctions and other variables, which are interesting for further research. The results of this study contribute new facts, data and concepts related to the influence model of modern retail-supplier relationship behavior factors, such as commitment, conflict, conflict management, cooperation, and trust, each of which has highly variable effects on supplier performance both financially and non-financially. Further research is needed to refine the results of this initial study.

The Role of Strategic Management in Improving the Quality of Accounting Information Systems at Insurance Companies in Indonesia Reskino Reskino
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This study aims to test the role of strategic management in improving the quality of accounting information system. Subject of this research is an insurance company in Indonesia with the number of samples of 35 insurance companies. Sample is an insurance companies consisting of life insurance companies, general insurance companies and state-owned insurance companies in Indonesia are listed in Financial Services AuthorityÂ The results of statistical tests show that the influence of strategic management on the quality of accounting information systems is significant. Thus it is concluded that the Strategic Management affect the quality of accounting information systems. Implementation of Strategic management in improving the quality of accounting information systems can be done by adopting changes in policies and rules both coming from internal and external environment. Furthermore, information systems can describe the mission and support the organization's goals to achieve competitive advantageÂ The research of strategic management on accounting information systems in insurance companies has not been much studied and currently still requires in-depth study on the role of strategic management on the quality of accounting information systems. With different times and places make this research different research instruments with indicators that match the phenomenon that occurs today so that it can answer the problems that occur.Â Key words: Strategic Management, Quality of Accounting Information System, Value Added, Performance of the company

Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic Triska Dewi Pramitasari; Ida Subaida
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.

Influence of Transformational Leadership on Job Performance: Employee Work Engagement as Test Mediation Sarfilianty Anggiani
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

The study aims at investigating of this study is to examine how the effect of transformational leadership on job performance by mediating employee work engagement on employees of the Human Capital and Facility Management division of PT. XL Axiata, Tbk. Jakarta. The data were collected from 58 employees Facility division of Human Capital Management PT. XL Axiata Tbk. Jakarta. For the serial analysis, SPSS macro process was utilized to test the proposed hypothesis model. Results provide evidence that follower employee work engagement mediates the relationship between perceived transformational leadership and job performance. By better understanding how leaders build engagement and drive performance in regard to a specific task, organizations can take advantage of the influence that leaders have on everyday interactions in workplace. Therefore, in this study more developed the psychological profile of effective leaders, especially the communications industry, management researchers must explore work involvement and people's orientation.

Workplace Friendship and Teacher Citizenship Behaviour, The Moderating Role of Workplace Jealousy: An Empirical Analysis of Senior High Schools in Ghana Mohammed Kamil Naail; Saeed Mohammed Owusu; Mariama Zakari; Samuel Awuni Azinga
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

The present study examines the effect of workplace friendship on teacher citizenship behaviour, moderated by workplace jealousy among senior high schools in Ghana. The study employs a quantitative research approach, whereby 384 respondents were sampled from among 22 public owned institutions in the Kumasi metropolis, using a simple random sampling technique. Employing Multiple Linear Regression Analysis, the surveyed data was analysed using SPSS version 23.0. All three (3) hypotheses in this study were supported. In particular, the study found that workplace friendship has a significant and positive effect on teacher citizenship behaviour; workplace jealousy has a significant and positive effect of teacher citizenship behavior; and workplace friendship interacting with workplace jealousy has a significant but very weak effect on teacher citizenship behaviour. It can be noted that, hypotheses two (2) of this study which is positively and significantly supported, seem different from that of previous studies with data from different countries. The perception of workplace jealousy from the Ghanaian context is perceived positive and quite different from that of other countries due to differences in historical and cultural backgrounds. Higher education institutions may derive enormous benefits from the findings of this study. Several implications to theory and practice were discussed.

Do The CSR Mission And Emissions Disclosure Characterize The Company’s Success? Muhammad Jafar Shodiq
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

In the current global warming situation, disclosure of emissions in annual reports is a necessity. Legitimacy from the public is a strategic key to future success. The bottom line of disclosing emissions in annual reports is global sustainability. However, there are doubts about the correlation between disclosure of emissions and future success. If the company does not have a CSR mission, the disclosure of emissions is only of short-term interest and is not correlated with global sustainability. This study reveals the characteristics of successful and non-successful companies associated with the CSR mission and disclosure of carbon emissions in the annual report. By using a sample of 114 manufacturing companies listed on the Indonesia Stock Exchange, this study shows that successful companies are characterized by having a strong CSR mission and commitment to disclosing emissions.

Whether or Not Indonesia-Based Companies Consider Anti-Corruption Acts Important as Its Countrymen do Paulina Permatasari; Felix Wijaya Indra Putra; Vania Natasha
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

In Indonesia, the act of corruption is a prevalence. Anti-corruption acts have been waged for years, yet the problem of corruption remains unresolved. The rising awareness on sustainability accounting urges many companies to support anti-corruption acts. Whether or not these companies support is a different issue. Although GRI Standards view anti-corruption acts as an economic aspect, the corruption is an act of defiling the society’s trust and constitutes as a highly sensitive issue in a democratic country such as Indonesia. This study applies sensemaking theory to determine that Indonesia-based companies should have supported the anti-corruption acts and disclose them in their sustainability reports. A thorough content analysis on the sustainability reports of 80 Indonesia-based companies has been conducted with a view to finding disclosures of anti-corruption acts. The result shows that most of these companies do not disclose their anti-corruption acts. In a sensible sense, the commitments to supporting anti-corruption acts by companies result in the disclosure of such anti-corruption acts. The finding evidences how Indonesian company are still lacking in acts against corruption.

Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance Juniati Gunawan; Devica Pratiwi
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.

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Moh Shidqon

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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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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