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Moh Shidqon
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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 162 Documents
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Determinant Factors of Local Government Financial Performance (Using Financial Condition Dimension as Indicator) Rahayu Lestari; Ahmad Nurkhin
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.v20i2.13968

Abstract

The Research purpose is to examine the effect of determinan factors, which include government size, Intergovernmental revenue, capital expenditure, Population, and local tax revenue in influencing the local government financial performance with financial condition as proxy. The study Population is district and city government in Central Java The sample was taken by using purposive sampling technique, so we have 105 observation units. Data analysis used panel data multiple regression analysis with Eviews 12. The results showed that governmental size, capital expenditure and local tax revenue have a positive significant effect on the financial performance of local governments. Meanwhile, intergovernmental revenue and population negatively affect the financial performance of local governments. There is a negative effect of population due to the growth of population is not proportional to the improvement in regional financial conditions, thus reducing financial performance.
Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator Murtanto, Murtanto; Banjarnahor, Erliana; Ferisanti, Ferisanti
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v21i1.13221

Abstract

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.
Does Corporate Governance structure affect firms’ capital structure decisions? An empirical exploration in the context of an emerging market economy Maniruzzaman, Md.; Zabid Hossain, Syed
Indonesian Management and Accounting Research Vol. 22 No. 1 (2023): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v22i1.13518

Abstract

Abstract: The purpose of the research is to explore whether the corporate governance (CG) structure can influence capital structure (CS) decisions of the listed manufacturing firms in Bangladesh or not. The study covers a period from 2007 to 2020 for Dhaka Stock Exchange (DSE) listed 82 manufacturing companies and uses descriptive statistics and the OLS regression model to catch the effects of CG structure on CS. This study finds that board size and firm age have a significant positive effect on CS. Contrarily, board freedom, audit committee, and gender diversity have a significant negative impact on CS. CEO duality and concentrated ownership have shown a negative but insignificant influence on CS. Though the agency and resource dependence theories propose a positive link between the CG structure and CS, this study shows all CG devices except firm age and size have a negative impact on CS. The theoretical predictions differ significantly from the empirical evidence. This study also examines the CG-CS affinity using the data before 2012 and after the mandatory CG code of 2012, which is still unexamined.
The Assessment of Service Quality Management, Service Cost and Loyalty from the Standpoint of Bangladesh Chakraborty, Brishti; Goswami, Uzzal
Indonesian Management and Accounting Research Vol. 22 No. 1 (2023): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/fxnvem66

Abstract

The objective of this study is to assess the relationship between service quality, service costs, and patient loyalty. This study also tries to find out a mediating effect of patient satisfaction between the quality of service and patient loyalty. Based on the literature, we have developed a proposed model and tested this model. Data was gathered using online media from 247 respondents. To analyze data the partial least square (PLS) method was used to find reliability, validity and statistical power. Findings reveal that service quality has a significant positive impact on patient loyalty. Patient satisfaction also mediates the relationship between service quality and patient loyalty. The study also shows that service cost is positively related to service quality, patient satisfaction, and patient loyalty. The healthcare service quality aspects such as administration and the physical environment are positively associated with patient loyalty which is mediated through patient satisfaction. Other dimensions such as interaction, reactivity, and staff (p >0.05) have insignificant influence on service quality. Results depict that service quality inclines to create satisfaction and loyalty among patients. Findings indicate that authorities should employ efficient staff and maintain a strong financial structure to implement TQM practices more effectively.
Students Perceived Satisfaction With Online Learning Murtiningsih, Retno Sari
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/kfkwdt53

Abstract

Abstract This research is concerning how perceived challenges of e-learning, perceived learner motivation, interaction, and self-efficacy impact students perceived satisfaction. This study uses primary data collected by distributing questionnaires online (Google questionnaires). The population for this research is the students of Economics and Business, at Trisakti University.  This research used purposive sampling technique with samples of 112 respondents. The dependent variable in this study is students' perceived satisfaction, while the independent variables are perceived challenges of e-learning, perceived learner motivation, interaction, and self-efficacy. This study used SEM-PLS. The results show that perceived learner motivation and self-efficacy positively influence students' perceived satisfaction while perceived challenges of e-learning and interaction do not affect students' perceived satisfaction.  
The Effect of Characteristic CEO and Innovation on Tax Avoidance Dewi, R.Rosiyana; Suryoyudanto, Mahaji; Atsil Vinandra, Farras
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of CEO characteristics consisting of CEO overconfidence, CEO compensation, CEO attributes, and innovation towards tax avoidance. The population in this study is a company listed on the Indonesia Stock Exchange in the primary consumer sector for the 2017-2021 period using the purposive sampling method, which obtained 165 samples. This research is classified as a quantitative research conducted to test the hypothesis. The test results in this study accept three of the six hypotheses proposed. Variables CEO tenure, and innovation have a positive effect on tax avoidance. Meanwhile, CEO overconfidence, CEO compensation, and CEO age have no effect on tax avoidance.
The Effect of Carbon Emission Disclosure and Tax Avoidance on Firm Value with Dividends as A Moderating Factor Santo, Vianty Adella
Indonesian Management and Accounting Research Vol. 23 No. 2 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v23i2.18017

Abstract

This study examines the effect of disclosure of carbon emissions and tax avoidance on firm value with dividends as a moderator. The population in this research are those companies listed on the Indonesia Stock Exchange from 2015 to 2020. The data obtained are secondary data using a purposive sampling method with 144 observations. This research used multiple regression analysis. The results showed that the company's carbon emission disclosure positively impacts the firm's value, and tax avoidance does not negatively impact the firm's value. In addition, this research found that dividends neither strengthen the positive impact of carbon emission disclosure nor weaken the negative impact of tax avoidance on the firm's value.
Leveraging CSR To Promote Inclusive and Sustainable Development: Evidence from CSR Reporting of NSE Companies Roy, Prantik; Uday Krishna Mittra
Indonesian Management and Accounting Research Vol. 23 No. 1 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v23i1.18263

Abstract

The Companies Act (2013) in India has brought about manifold changes to the regulation of companies. The provisions of new law require giving emphasis on corporate social causes marking a significant departure from previous mere voluntary guidelines. As a result of these provisions, India will now be recognized as world’s CSR “frontrunner” nation. Section 135 of the Act read with Schedule VII likely to better promote the process of the link between CSR and broad-based inclusive and sustainable development goals. Thus, a total of 34 out of top 100 companies listed in NSE were chosen as samples for analyzing their CSR practices and reporting initiatives. Content Analysis Method is used to extract data from annual reports of companies. Descriptive and inferential statistics such as, t-test, ANOVA, correlation and regression were used to examine data. A CSR practices and reporting grid and a model were proposed in study respectively for developing relevant score and performing regression analysis. The findings show that Indian companies are making significant contributions toward achieving the goals of inclusive and sustainable development through their efforts to implement CSR as evidenced form their CSR reporting.
The influence of Fintech on Financial Inclusion: An International Study Feghali, Khalil; Daher, Lama; Nassif, Pamela
Indonesian Management and Accounting Research Vol. 23 No. 1 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v23i1.18312

Abstract

The digital transformation supported by Fintech firms is rapidly transforming the nature and the shape of the financial markets all over the world, especially after the Covid-19 outbreak and the recent pandemic that have accelerated the implementation and development of these technologies. This disruption on the financial markets is leading to changes in different processes, products and services. Nevertheless, it is argued that the importance of the effect of Fintech is linked to two main factors: including the individuals left out by the financial markets, thus increasing financial inclusion, and benefiting from the decreased trust in the banks. Consequently, we find it valuable to study the relationship between Fintech and financial inclusion. We claim that it is beneficial to study the effect of Fintechs on two different types of financial inclusion, savings and credit, to be able to determine if there will be different or similar consequences. We hypothesize that Fintechs have a positive effect on the inclusion by savings and also a favorable impact on the inclusion by credit. Using cross country data from the World Bank related to the financial inclusion and a Fintech index “Global Fintech index2020”, including the rankings and scores of 65 countries in which more than 7,000 Fintech companies, we find that Fintech is associated with greater financial inclusion.
How Does Financial Instability in Lebanon Affect Purchasing Power? In-depth Analysis Ahmad, Mayada; Jammal Naji
Indonesian Management and Accounting Research Vol. 23 No. 1 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v23i1.18579

Abstract

The article thoroughly explores the significant impact of financial instability on purchasing power across all sectors in Lebanon. While inflation resulting from currency fluctuations drives up the costs of essential goods, economic uncertainty undermines incomes. Through a review of existing literature, presentation of a mathematical model, and proposal of mitigation strategies, the article aims to address these adverse effects. Practical solutions, ranging from enhancing financial education to fostering a resilient local economy, are considered to aid individuals in navigating this complex scenario and restoring a basic level of financial stability. In our study, we employed a combination of statistical methods, including the Multiple Regression Model and correlation analysis, to effectively identify the impact of financial instability on purchasing power in Lebanon. Through these techniques, our goal was to gain a comprehensive understanding of the relationship between purchasing power, inflation, and incomes, shedding light on how changes in financial stability might affect purchasing power in Lebanon.

Page 13 of 17 | Total Record : 162

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