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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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Effect Of Accounting Conservatism In Financial Performance Industries In The Financial Sector Registered In Indonesia Stock Exchange Farah Margaretha Leon; Sony Hendrawan
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The problems discussed in this research is to examine the effect of accounting conservatism and firm size on financial performance indicators as measured by return on assets (ROA), earnings per share (EPS) and market price of shares in companies engaged in the financial sector listed in the Indonesia Stock Exchange / Bursa Efek Indonesia (BEI). The purpose of this study is to examine the assumptions of the influence of accounting conservatism and firm size on financial performance indicators as measured by return on assets (ROA), earnings per share (EPS) and market price of shares in companies that engaged in the financial sector listed on the Bursa Efek Indonesia (BEI). The method of analysis of this study using multiple linear analyses with the number of samples of 61 companies engaged in the financial sector listed on the stock exchange of Bursa Efek Indonesia (BEI). The results of this study indicate that accounting conservatism has a significant influence on earnings per share (EPS) and market price of legitimate companies in the financial sector, but accounting conservatism has no significant effect on return on assets (ROA). The implications of this study are beneficial to investors who use information as a reference before investing that firm size and accounting conservatism policies in corporate financial reporting can increase the rate of return on investment. As for corporate management to improve the level of accounting conservatism policy in financial reporting so that the earning per share (EPS) and stock market prices may increase.

Behavioural Accounting Explained through Different Factors Basma Ben Nefissa; Faouzi Jilani Jilani
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.

Green Building Assessment In Shopping Buildings David Kiki Baringin Maruli Tua Samosir
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Research on green building in terms of accounting science is still rare. This research aims to explore the benchmarks and criteria for green building in its application to multi-storey buildings and to contribute to increasing the efficiency of building operational costs.The method used in this research is through exploration of data from questionnaires collected using simple arithmetic techniques and graphic techniques in summarizing the observational data. The number of respondents who responded to the questionnaire that was run until this data was processed was 111 respondents.The results of this study indicate that the application of green building benchmarks can be said to have been implemented because the average percentage of respondents who answered Yes was 58.4% or above the standardization used in this study, namely 57% (gold rank).This research provides theoretical implications, which is able to strengthen the theory of the reliability of accounting. One of them is green accounting, which is the triple bottom line (planet, people and profit). In order that implementation of green building which has been applied only from the civil engineering condition of the building, the art of building architecture and the electrical engineering of the building, but now it has begun to be calculated regarding advantages and disadvantages similarly the benefit of the green building .From a micro economics (organizational) point of view, this research contributes to educating property business and stakeholders that green building is not object that is expensive although is a solution for cost efficiency. People can distinguish the price of green buildings and ordinary buildings.

Are The Banks on The Way of Sustainability Reporting Practices: From A Developing Country Perspective? Brishti Chakraborty
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This study examines the extent and nature of social, economic, and environmental reporting practices of Bangladeshi-listed banks. Using content analysis technique, Information was gathered from the available annual reports of 25 banks from 2014 to 2019. Findings revealed that overall reporting of environmental information has increased by 47% from 2014 to 2019, whereas overall social reporting has increased by 30% from 2014 to 2019. Again, we tried to explore sustainability reporting practices of these banks considering 26 categories too, where the first 12 categories are used to identify environmental accounting and reporting practices and the rest 14 for social and economic reporting. The findings of 26 categories of sustainability reporting reflect that social, economic, and environmental reporting has increased greatly by 74.90% in 2019. Most of the banks disclosed mostly about energy consumption (D6) from environmental reporting while economic social (D16), education, and training (D18), health and safety (D19) and culture (D20) from social perspectives and least about activities undertaken for tree plantation (D3) from an environmental perspective. This study has great implications for the policymakers of the corporate sector and government.

Could Basel Regulatory Framework Have Saved Lebanese Banks? Khalil Feghali; Dolly Wajih Mikhael; Hiyam Sujud
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This paper aims to enhance in-depth analysis of the impact of various risks: credit risk, interest rate risk, market risk and liquidity risk as well as the volume of activity on the capital adequacy ratio of the Lebanese banks. It is confined to 31 banks out of the 63 banks operating in Lebanon, non-probability sample, during the period 2012-2018 using the regression analysis. The findings indicate that all the independent variables have a negative impact on banksâ€™ solvency; while the liquidity risk has a positive effect, the market risk and the volume of activity variables have no significant relationship with the solvency of banks. Meanwhile, credit risk has proven its largest and most important role in the ability to reduce or increase the Lebanese banksâ€™ solvency. But banks still have to respect a liquidity ratio, which is confirmed by the Basel III agreements. The originality of this study comes from the particularity of Lebanese banks for its core role in the Lebanese economy. This research is the first attempt that models the relationship between the above stated variables and the capital adequacy ratio; especially in the pre-crisis period, that Lebanon went through, which immediately led to the liquidity shortage crisis.

The role of Social Media Marketing in increasing Brand Awareness, Brand Image and Purchase Intention Aekram Faisal; Iwan Ekawanto
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

In recent years, social media is not only used for social interaction activities, but is also used as a medium for doing business. Especially at this time when the whole world is facing the covid 19 pandemic, where most countries make decisions about closing and restricting several physical places, which have been used to carry out business activities, entrepreneurs are trying to optimize digital media and social media as a strategy to market their products. This study aims to determine the role of social media marketing in increasing brand awareness, brand image and purchase intention. The design of this research is hypothesis testing. The study uses the Structural Equation Modeling (SEM) method with a sample of 331 respondents who are active users of social media in Indonesia, for at least 2 years and have purchased products marketed on social media. The results show that social media marketing activities based on entertainment, interaction, trendiness, customization, and word-of-mouth have a positive influence on brand awareness, brand image, and purchase intention. Furthermore, brand awareness has a positive influence in mediating social media marketing activities on purchase intentions, and brand image also has a positive influence in mediating social media marketing activities on purchase intentions. Thus, so that consumer intentions to buy products can increase, online shop owners can increase awareness and positive image of the brand, and to increase brand awareness and positive image of the brand, online shop owners can increase their marketing activities through social media.Keywords: Â Social Media Marketing, Brand Awareness, Brand Image, Purchase Intention.

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Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator Murtanto Murtanto; Erliana Banjarnahor; Ferisanti Ferisanti
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This study aims to obtain empirical evidence about the effect of fraud prevention factors on village fund management. It also examines the role of organizational justice as a moderating variable through an associative study method. The population used consists of 120 respondents from the Village Government Apparatus in Muaragembong District, Bekasi Regency, West Java Province, Indonesia. Furthermore, the data were collected using the SPSS version 22 application program to analyze the effect of the internal control system, organizational commitment, leadership style, and HR competence on fraud prevention. The results showed that the Internal Control System, organizational commitment, leadership style, and HR competence significantly affect fraud prevention in village fund management. Meanwhile, organizational justice strengthens the positive effect of commitment on fraud prevention but not on the Internal Control System, leadership style, and HR competence.

Dynamics of Work from Home in The Time of Pandemic Covid-19 as The Implementation of The Industrial Revolution 4.0 Akmal Maulidina; Zainur Hidayah; Anita Maharani
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v20i2.8479

The Industrial Revolution 4.0, which is echoing in Indonesia, will be proven during the Covid-19 pandemic viewed from the economic and social aspects through the application of work from home (WFH). Purpose: This study aims to analyze the implementation of the 4.0 industrial revolution through work from home during the Covid-19 pandemic on employee performance. Research methodology: determining to sample for research with purposive sampling technique as in total received 104 data. The collected research data is still acceptable because the rate-of-returned questionnaire is> 80%. The research hypothesis testing carries out using the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). Results: From the results of the analysis carried out, found that only the first hypothesis, namely the use of information technology, was proven to have a significant effect on commitment, while the rest proved to be. Limitations: This study has restrictions to aspects tested referring to the respondents' perceptions. Contribution: The contribution of this research is in the area of human resource management, especially in terms of commitment, use of information technology, work-family conflict and performance.

Market Reactions toward Industry 4.0 Technology Investment Announcement: Evidence from Indonesia and the United States Cheryl Amadea
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v20i2.13218

This study examined market reactions toward announcements of investments in industry 4.0 technology. Market reactions were measured by abnormal returns before and after the announcement date. This study compared the Indonesian and United States of American stock markets through event study methodology using data from 90 announcements of industry 4.0 investments in each country between 2014-2019. The results showed that the American stock market reacted positively towards announcements of industry 4.0 investments, while the Indonesian stock market reacted negatively. Furthermore, based on the industry sector, this study found that industry 4.0 investment announcements in the manufacturing sector for both countries triggered positive market reactions. In comparison, similar investment announcements in the service sector triggered different reactions for the two countries: positive reactions in the US but negative reactions in Indonesia.

Page 12 of 17 | Total Record : 168

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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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

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