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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 168 Documents
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A Smart Leader in VUCA World: Presenting Key Components of Strategic Leadership Using SLR Method Kumar, Amit; Anand, Gunjan; Nandedkar, Tarika
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.v23i1.18803

Abstract

The current study compiles and summarizes the key findings of the researches conducted on strategic leadership to meet VUCA world’s demand for organizational excellence, sustainable growth, competitive advantages and people centric approach using SPAR-4-SLR protocol technique. Reputed international journals of ABDC A*, A & B ranking are referred to extract corresponding findings of quality research articles on strategic intents of progressive and transformational leadership. Using SLR method the study tries to collate relevant evidences based upon ‘systematic procedures and rationales’ disclosing key parameters of smart leadership required in today’s dynamic business world. Here, ‘smart’ word refers to a ‘learnt leader through experience’ than ‘a trained leader in a business school’. With the help of ‘Systematic Literature Review (SLR)’ technique, the study finds ‘idealized influence (4 component), intellectual stimulation (2 factors), individual consideration (4 factors) and inspirational motivation (4 factors) are identified as the key components of a strategic leadership in today’s VUCA world. The research also presents four elements of a smart leader viz. social intelligence, emotional intelligence, professional wisdom and spiritual intelligence.
The Effect of CEO Education, CEO Tenure, Company Risk, and Environmental Performance on Company Value Khawarizmi Aulia Robbani; Hasnawati, Hasnawati; R. Rosiyana Dewi; Marieta Ariani; Doris Madhi; Salsabila Alya
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.v23i1.19034

Abstract

This study aims to determine the effect of CEO education, CEO tenure, company risk, and environmental performance on company value. This research used a purposive sampling method with the following criteria: the companies must not be delisted or suspended by the IDX, they must have complete background financial statement data and additional information regarding the educational background and tenure. The 294 samples observed in this research came from 116 companies listed on the Indonesia Stock Exchange that have an environmental management assessment (PROPER) report for the period 2018 – 2020. The research data were collected through the Indonesia Stock Exchange website, the company’s website, and the PROPER report issued by Indonesia’s Ministry of Environment and Forestry. SPSS 27 was used to process the data. The research found that CEO tenure has a negative effect on company value, while environmental performance positively affects company value. However, CEO education and company risk do not have a significant effect on company value. This research provides managerial contributions to investors and management, suggesting that they need to pay attention to aspects of CEO tenure and environmental performance because these factors were responded to by the market.
Green HRM, Inclusive Leadership, And Job Satisfaction as Predictors of Innovative Behavior in The 4-Star Hospitality Sector Tiarapuspa; Fadel A’la An Nasher; Desty Survia
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.v23i1.19081

Abstract

The aim of this research is to analyze Green HRM, job satisfaction, inclusive leadership, innovative behavior, among hotel industry employees in Bandar Lampung. This research is supported by secondary data in the form of information from each journal processed using SPSS Amos version 22. This research uses purposive sampling. The expected results in this research are concluded as follows; the results of descriptive statistical research for the Green HRM variable obtained an average total value of 4.43, the results of descriptive statistical research for the Inclusive Leadership variable obtained an average total value of 4.42, the results of descriptive statistical research for The Innovative Behavior variable obtained a total average value of 4.44. The results of descriptive statistical research for the Job Satisfaction variable obtained a total average value of 4.39. This figure shows that four-star hotel employees in Bandar Lampung are satisfied with their work. Keywords: Green HRM, Job Satisfaction, Inclusive Leadership, Innovative Behavior
Critical Analysis in Developing System Application And Product (SAP) and Internal Control Rehuel, Kevin; Gunawan, Juniati; LIU, Ying Chieh
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/be81k492

Abstract

This research is a critical analysis of the Accounting Information System (AIS) and its impact on internal control weaknesses. Although computer-based AIS offers significant advantages in speed, accuracy, and data processing efficiency, implementation can be complex and incur high costs for procurement of hardware, software, and ongoing maintenance. This research uses a case study from PT. BGA, where the subsidiary experienced inventory theft. During the centralized inventory process, significant discrepancies were discovered in the subsidiary's warehouse, resulting in huge losses for the parent company. Critical analysis reveals the weaknesses that exist in PT. BGA. The company uses a fragmented system, with SAP applications not yet fully implemented across all departments. Accounting data is still managed through additional applications such as MS Excel and transferred via email, creating potential gaps in data retrieval and consolidation in the SAP system. This fragmented approach increases the risk of incomplete or inaccurate data reaching headquarters for processing, ultimately contributing to undetected theft. This case study emphasizes the importance of comprehensive and integrated AIS. Implementing SAP across an organization will likely facilitate real-time data visibility and improve internal controls, thereby preventing inventory theft.
Enhancing Financial Policy Decision-Making Of Small And Medium-Sized Enterprises: The Impact Of Financial Reports Quality Azeez, Olaoye, Ayoola; Ayodele , Adekanbi, John; Kayode, Osundeyi, Issac
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/v23i2.19892

Abstract

Effective decision-making of Small and Medium-Sized Enterprises is paramount for their sustainability and growth. This research therefore, investigates the impact of financial reports quality on effective financial policy decision-making of Small and Medium-sized Enterprises. The research employs a quantitative approach using questionnaire method. Employing a survey research design, data was collected through administered questionnaires from a stratified sample of 171 participants representing various Small and Medium-sized Enterprises in Nigeria. Utilizing Multiple Regression models for analysis, the findings demonstrate a positive (0.020) significant (p < 0.05) impact of accurate income statement; a positive (0.253) significant (p < 0.05) impact of accurate statement of financial position and generally a positive (0.412) significant (p < 0.05) impact of other financial reports components on the effectiveness of financial policy decision-making of Nigerian Small and Medium-sized Enterprises. The study concluded that improving the accuracy of financial reports can substantially enhance financial policy decision-making efficacy of Small and Medium-Sized Enterprises. The research recommended the investment in staff training, quality assurance mechanisms, and regulatory oversight to improve financial literacy, transparency, and accountability, thus enhancing financial policy decision-making capabilities and fostering sustainable growth in Small and Medium-sized Enterprises globally.
The Effect of Supervisor Support and Teamwork on Employee Performance Mediated by Job Satisfaction Gilang Tri Amanda; Ekhsan, Muhamad
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/ej8rd974

Abstract

The purpose of this study is to determine how teamwork and supervisor support impact employee performance and job satisfaction as a mediating variable. This study used quantitative methods, and SmartPLS 3 software was used to conduct Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. The sample consisted of 450 people selected from three electronic companies in the EJIP Cikarang area. The results of this study show that supervisor support and teamwork have an effect on employee performance, and job satisfaction also has an effect. In addition, this study shows that supervisor support and teamwork affect employee performance indirectly through the mediation of job satisfaction. This finding shows how important the role of job satisfaction is as a mediator between supervisor support and teamwork in employee performance. Managerial implications include the importance of improving the quality of supervision, building effective teamwork, and identifying factors that increase employee job satisfaction. Also discussed are the limitations of the study and suggestions for future research.
The Moderating Role of Personalization on Attitude-Emotion-Behavior (AEB) Model Anggraini, Josephine Diah; Adiwijaya, Michael; Herjanto, Halimin
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: 10.25105/982aa834

Abstract

There is no doubt that push notifications have become an important business communication tool. This study investigates how smartphone users’ attitude toward push notifications affects their behavioral response. Based on Smart-PLS statistical results from a study of 100 Indonesian smartphone users, three important findings emerged. First, smartphone users’ attitude toward push notifications significantly and positively influences their emotional value. Second, emotional value strongly affects users’ behavioral response. Third, personalization moderates the relationship between attitude toward push notifications and emotional value and between emotional value and behavioral response. The findings of our study extend the current research repertoires on push notifications as well as offering a clear direction for future research and managerial suggestions.
The Effect of Strategic Leadership on Performance Mediated by Organizational Ambidexterity in Batik SMES In Yogyakarta City Adibah, Adelia Farah; Abdul Ghofar
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/v23i2.20812

Abstract

This study aims to analyze the effect of strategic leadership on organizational performance, with organizational ambidextrous as a mediating variable. The study used a quantitative approach and involved 90 Batik SMEs in Yogyakarta as samples. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results showed that leadership strategy had a positive and significant effect on organizational performance, which means that the leader's ability to manage long-term vision and innovation strategically contributes to improving organizational performance. In addition, leadership strategy was also found to have a positive and significant effect on organizational ambidextrous, which describes the organization's ability to manage resource exploration and exploitation simultaneously. These findings indicate that ambidextrous organizations also have a positive effect on organizational performance. Overall, ambidextrous organizations were shown to be able to mediate the effect of strategic leadership on organizational performance, indicating that the ability of strategic leaders to balance innovation and efficiency plays an important role in driving better performance. This study contributes to the literature on leadership strategy and organizational ambidextrous and offers insights for SME managers to improve performance through adaptive and innovative leadership.
The Impact of Foreign Ownership, Audit Committee, Board of Commissioners, and Audit Specialization on Financial and Environmental Performance: A Comparative Study of Indonesia and Sweden Pranataningrum, Rr. Arintika
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: 10.25105/44f4kn71

Abstract

This study empirically examines the effects of foreign ownership, audit committees, board of commissioners, and industry specialization on financial performance, with environmental performance as a moderating variable, in Indonesia and Sweden. This study employs quantitative methods with an explanatory research design, utilizing secondary data from annual financial reports spanning 2015-2017. A purposive sampling method was used, resulting in a sample of 57 companies from Indonesia and 50 from Sweden. The findings reveal that foreign ownership positively influences financial performance in Indonesia, while it has no significant effect in Sweden. The audit committee does not positively affect financial performance in Indonesia, but it does in Sweden. The board of commissioners positively impacts financial performance in Indonesia, whereas it does not in Sweden. Industry specialization does not positively influence financial performance in either country. Furthermore, environmental performance does not enhance the positive effects of foreign ownership, the audit committee, the board of commissioners, or industry specialization on financial performance in Indonesia and Sweden.
Impact of Ethnic Diversity in Leadership, Board Size, Foreign Ownership, and Leverage on Financial Performance: The Moderating Role of the President Commissioner’s Ethnicity Mansyurah, Mardiani
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/khdqaq24

Abstract

The purpose of this study was to examine the influence of the ethnicity of the president director, the size of the board of commissioners, foreign ownership, and leverage on the company's financial performance, which is moderated by the ethnicity of the president commissioner. The research sample is companies with market capitalization values above Rp 5 trillion listed on the Indonesia Stock Exchange from 2015-2018. The number of samples used was 96 companies selected using purposive sampling. Based on the analysis results, the ethnicity of the president-director positively affects the company's financial performance. At the same time, the size of the board of commissioners and foreign ownership do not affect the company's financial performance. Leverage does not affect the company's financial performance. This study also shows that the ethnicity of the president commissioner does not strengthen the positive influence of the ethnicity of the president director, the size of the board of commissioners, foreign ownership, and financial performance. The ethnicity of the president commissioner also does not weaken the negative influence of leverage on the company's financial performance.

Page 14 of 17 | Total Record : 168

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