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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 162 Documents

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SELF ASSESSMENT (SA) EXERCISE FOR QUALITY HUMAN CAPITAL DEVELOPMENT IN BANGLADESH : THE CASE OF MARKETING DEPARTMENT, CHITTAGONG UNIVERSITY Mohammed Solaiman; Md. Sarwar Uddin
Indonesian Management and Accounting Research Vol. 13 No. 1 (2014)
Publisher : Universitas Trisakti

The paper highlights SA exercise practices in the department of marketing, Chittagong University for creating skilled and productive marketing graduates using SWOT model for meeting the demand of knowledge economy, employability and capacity building. The SA exercise has conducted in the department through involvement of junior lecturer to senior professor, supporting staffs, Students and other stakeholders. Moreover, experts and peer groups were incorporated for making the process worthwhile, and internationally accepted. The SA exercise will build new departmental capacities and test new academic practices in the form of curriculum design and organization, academic infrastructure, students' support and advising, process control, faculty updated in the context of technical depth and breadth to delivery the quality academic program, departmental facilities such as seminar, library, class rooms, computer labs, office rooms, and the likes. Keywords: Self Assessment, Human capital, SWOT Model, Quality, Employability

ZAKAH MANAGEMENT IN SAUDI ARABIA, SUDAN AND INDONESIA Uswatun Hasanah
Indonesian Management and Accounting Research Vol. 13 No. 1 (2014)
Publisher : Universitas Trisakti

According to Islamic law, zakah is one of the pillars of Islam that must be performed by every Muslim, wherever they are. Zakah is essentially part of assets that must be expended by any Muslim, under the command of Allah for the benefit of others according to the levels specified by Him. Those expenditures are mandatory for any Muslim as a sign of gratitude for the blessings and gift of Allah, as an attempt to draw closer to Him, and also as a means to clean the property and individuality as a human. In addition, the purpose of zakah (Islamic tithe) obligation is to achieve social justice and welfare. Therefore, amil (zakah collector) as zakah manager shall always try hard and ascertain that the zakah he manages can improve the welfare of the community. For that reason the effectiveness or ineffectiveness of zakah to the improvement of the community is largely dependent on the amil. But in reality, there are still some countries whose zakah institution has not been functioning properly such as Indonesia. Therefore, Indonesia must take lesson from the countries that have succeeded in managing zakah properly, such as Sudan and Saudi Arabia.Keywords: zakat; amil.

THE EFFECT OF LOCAL AUTONOMY POLICY AND BUDGET ALLOCATION TOWARD THE CAPITAL EXPENDITURE SHARE IN INDONESIA Muhammad Zilal Hamzah; Tatok Djoko Sudiarto
Indonesian Management and Accounting Research Vol. 13 No. 1 (2014)
Publisher : Universitas Trisakti

Today, regional autonomy policy in Indonesia has been running for 12 years. This policy is generally expected to bring a good change to the Indonesian macroeconomics conditions and in particular for the regional economy, can be more independent in the revenue and in the allocation of the budget, which in turn is expected to improve the welfare of its people. This study aimed to examine the effect of regional autonomy, the budget allocation for education, health, housing, foreign aid, tax and salaries share toward the capital expenditure share. This study uses panel data by years of research 1990 - 2011 and consists of a cross section 26 provinces. Based on the results of the study by using a random effect model, statistically the result find the budget allocation for education, housing, health, salaries, foreign aid has a significant effect on the share of capital expenditure, while for regional autonomy and tax share has no effect a significant share of the capital expenditure.Keywords: regional autonomy, the capital expenditure share.

ACHIEVING PRODUCTIVITY THROUGH BUDGETARY REFORM : A PROPOSAL FOR NEGARA BRUNEI DARUSSALAM Razali Mat Zin
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

The principle budget and productivity reforms of recent decades have shared a common error whereby they have been preoccupied with measurement while ignoring the incentive environment of public organization and their managers. This paper is an attempt to discuss issues pertaining to Negara Brunei Darussalam budgeting process which focus on a pervasive set of disincentives that penalize productivity improvements. The future of both productivity improvement and the country planning depends upon the incentives we create for the public organizations through the budgetary process. Some strategies to remedy the situation in Brunei are recommended.

MARKET TESTING AND CONTRACTING-OUT OF GOVERNMENT CORPORATE SERVICE Nick Sciulli; Victoria Wise
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

The objective of this study is to identify specific issues considered to be major implementation obstacles by managers faced with the policy decision to shift services to the private sector. The shifting (contracting-out) of corporate services in a large government organisation is used as a case study to identify issues impacting on management decision-making in the contracting-out process. Matters such as the organisational approach to determination of service costs and changes to the stock of organisational knowledge are considered. Important findings include that an unusual and possibly unique integrated model for contracting-out was used; and, that managers adopted an avoidable-cost approach in contracting-out decisions.Keywords: Contracting-out; Government; Integrated model

MONEY AND REAL ECONOMY RELATIONSHIP: THE CASE OF SAUDI ARABIA Masudul Alam Choudhury
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

The money-economy relationships for Saudi Arabia are theoretically conceptualized and empirically estimated to derive the nature of such relationships in the perspectives of economic stabilization and sustainable development of Saudi economy. The M1 supply of money is found to be the predominant component of money supply in Saudi Arabia contributing to real sectoral linkage between money and development. Yet changes in other components of money supply, M2 and M3, are found to indicate a growing trend towards a regime of long-run savings as opposed to spending in the Saudi Economy. Policy recommendations are derived. The statistically significant relationship of M1 supply of money in Saudi Arabia indicates the prominent role of money in circulation in the real economy. This is a strong feature of endogenous money. Endogenous money is referred to here as the resource mobilization of money into real economic activities. Money therefore established a systemic general equilibrium relationship with other real sector variables.

Searching for Saving Effects of Fiscal Policy : Evidence from Muslim Countries Muhammad Zilal Hamzah; Abd. Ghafar b. Ismail
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

The studies on the effects of fiscal policy on the macroeconomic variables are well documented. But, the focus is only concentrated on interest rates, consumption, investment and economic growth. Based on a panel data model, this paper investigates whether the fiscal policy has an effect on national saving in Muslim countries. We will show that the response of national savings to fiscal policy are not limited to large fiscal contractions, but also, high or rapidly growing public debt may appear to be a good predictor of those affects. We also find that, in Muslim countries, the size and significance of the interaction terms are again stronger during expansions than during contractions.JEL classification: E21; E62; H31Keywords: fiscal policy; national saving; Muslim countries

The Balanced Scorecard as a Framework for Measuring International Joint Ventures Performance Andreas Hoffjan; Martin Karlowitsch
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

International joint ventures present a factor that becomes more and more important in the commercial activities of companies. However, the development of systems for performance measurement of joint ventures remains largely unsolved. In this article, the Balanced Scorecard is adjusted to the requirements of joint ventures. This concept is especially appealing for joint ventures, because mere financial performance measurement is absolutely inadequate, if non-financial goals are pursued by the joint venture-partners. It reduces the complexity of the decision-making process by its focus on critical success factors and their clustering into four perspectives. As the utilization of synergies and soft factors like mutual trust and harmony are crucial for the success of joint ventures, the authors suggest the addition of a cooperation perspective to incorporate these issues. The concrete application and the design of the different perspectives of a Balanced Scorecard are illustrated by the example of the Chinese-German joint venture Ameco.Key words : international joint venture; balanced scorecard; performance measurement, case study

MEASURING THE AWARENESS OF AUSTRALIAN MUSLIMS TOWARDS SHARI'AH COMPLIANT BANKING PRODUCTS. Hussain G. Rammal; Ralf Zurbruegg
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

This paper seeks to find out the demand for Islamic finance among the Muslim community in Australia. A survey was conducted in Adelaide during the first half of 2004 covering Muslims attending Friday prayers. Of the respondents, 58.3 percent stated that they were aware of Islamic financing. With the Australian Muslim community growing in number, the results of this survey represent opportunities for Australian financial institutions to provide financing to Muslims who previously have stayed away from conventional interestbearing loans. Keywords: Australian Muslims, Islamic Finance.

ISLAMIC BANKING IN THE WEST : THE NEED FOR ISLAMIC BANKING IN THE UK Jehad Alowd; Astede Wodie
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

The Islamic banking system has gained momentum worldwide. The last two decades have witnessed the emergence of Islamic banking as a viable banking system. This study is designed to investigate the awareness, needs, and motives of Muslims towards Islamic Banking in the UK. The objectives of the study are as follow; to find out the motives and needs of Muslims in the UK towards Islamic banking, to test Muslim's attitudes towards some of the principles of Islamic banking, and to find out the level of awareness in Muslim people in the UK about Islamic banking terms. A sample 300 respondents took place in this study. The study shows that Muslims in the UK were not aware of the basic Islamic financial terms and principles. The results showed the interest of Muslims in the UK to use Islamic banking; mainly their decisions were based on religious purposes. Nevertheless, Islamic banking is growing and the services available now will be expanded in the near future Keywords: Islamic Banking, UK, motives, awareness.

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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

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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