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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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INSTITUTIONALIZATION AND PROMOTION OF SAVING HABITS THROUGH BAI-MUAJJAL MODE OF FINANCING Mohammed N Alam
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

AN ANALYSIS OF ECONOMIC GROWTH IN INDONESIA A NEW PARADIGM Carolyn Currie
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Analyses of the nature of debt relying on the theory of rational expectations conclude that the burden of public debt need not fall on future generations if the present generation anticipates the higher taxes needed in the future for debt servicing. However, there have been many instances where increases in budget deficits have been followed by a decrease in the savings propensity of the private sector. Foreign exchange earnings also have to be set aside. It appears that the main problem for countries in an early stage of economic development, is that often the borrowings have not been productively employed so that a national debt crises results. Foreign lenders become increasingly reluctant to lend further amounts to a country, which has been a net capital importer. This paper puts forward a methodology of testing a new theory of economic growth using Indonesia as a case study, as it represents a case of faltering economic growth and financial instability resulting in a huge increase in foreign debt, a depreciating currency and a dramatic increase in the percentage of population below the poverty line. The theory emphasises key factors determining the success or failure of policies that change underlying economic structures, and hence would lead to an intrinsic monitoring of “overborrowing”.JEL classification: L33; O11; O38; O47; P11; P52Key Words: Economic Growth. Debt Burden, Regulation, Ownership Structures

A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING Neelam Goela; Jayne E. Bisman
Indonesian Management and Accounting Research Vol. 12 No. 1 (2013)
Publisher : Universitas Trisakti

Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis for examining and discussing these factors within the context of the international literature on leasing. The trend analysis and literature review provided evidence to suggest that much of the conventional, theoretical wisdom concerning the factors important in lease versus borrow and buy decisions may be overemphasised, particularly that related to the influence of accounting treatments and the impact of tax regimes on leasing. Based on the review we develop and describe a constituted, multi-dimensional model of lease decision-making and offer suggestions for the development of improved lease or purchase decision frameworks and for further research in the area that will be more capable of handling this multi-dimensionality. Application of this knowledge will advance the research agenda, improve the decisions of lessees, benefit lessors who provide lease finance, and direct accounting policy makers.

DYNAMIC PATH OF WORKING STATUS CATEGORY IN INDONESIA : A TAWHID STRING RELATION (TSR) PERSPECTIVE Muhammad Zilal Hamzah; Jadi Suriadi
Indonesian Management and Accounting Research Vol. 11 No. 1 (2012)
Publisher : Universitas Trisakti

The core objective of this paper is to show and evaluate evidence of working status of people under labor forced in Indonesia within one and half decade recently. As well understood that labor forced had been classified under working status category namely self employment, micro-entrepreneurs, medium and large entrepreneurs formal employed, informal employed and unemployment. Methodology of tawhid string relation (TSR) called to elaborate, identify and evaluate the cased in holistic manner under light of Oneness of God.Design/Methodology/approach-This paper presents the data of Indonesian semi annual labor forced survey from National Statistic Bureau (BPS) within 1994 to 2011. The collected data, quantitatively is presented into working status category. It will be evaluated by TSR method.

Factors Affecting Customers' Intention Towards Online Shopping in Bangladesh Mohammad Aktaruzzaan Khan; Anees Janee Ali
Indonesian Management and Accounting Research Vol. 11 No. 1 (2012)
Publisher : Universitas Trisakti

The Analysis of Determinant Factors of Poverty And Its Effect Toward Economic Development of Islamic Society : Case Study at Serdang Bedagai Regency At North Sumatera Province Muhammad Zilal Hamzah; Zainuddin Siregar
Indonesian Management and Accounting Research Vol. 11 No. 1 (2012)
Publisher : Universitas Trisakti

in the last two decades. Indonesia has experienced contrasting episodes in terms of economic growth and changes in the pm erty rate. Prior middle 1980s until middle 19903. Indonesia experienced a high economic growth and a rapid reduction in poverty. During the economic crisis period of 1997-1999, however. the economy contracted substantially and poverty increased signit‘lcantly. wiping out many years of progress. Post-crisis. economic growth slowly recovered. but the poverty rate declined much faster falling to below the pre-crisis level. These contrasting episodes of growth and poverty trends provide the opportunity to empirically assess the relationship between economic development and poverty. Study of this relationships. usually divide the economy into three sectors: agriculture. industry. and services. The mechanism ofthe relationships between economic development and change in poverty must be better understood in order to formulate the most effective strategy for poverty reduction through macroeconomic policy. Therefore. this research tries to examine more specific than previous studies. that is the effect ofdetemiinant factors (such as: level of fonnal education. level ofsocial economic. agriculture land ownership. lslamicjob tradition) ofpm erty toward economic development. This research is done at Serdang Bedagai Regency at North Suimatera Province. The research hypothesis states that [m el of formal education and agriculture land ownership effect economic development significantly. Otherwise. level of social economic and Islamic job tradition insignificantly effect economic developmentKeywords: level of formal education. level of social economic. agriculture land ownership. Islamic job tradition, poverty. economiy development.

The Determinants of Debt Ratio at Manufacturing Firms That Listed in Indonesia Stock Exchange Farah Margaretha; Nafillah Fitrah
Indonesian Management and Accounting Research Vol. 11 No. 1 (2012)
Publisher : Universitas Trisakti

This study purposed to acknowledge the determinants of debt ratio. Data research‘s drawn from 74 ftnns in manufacturing industry that listed in Indonesia Stock Exchange during period 2007 until 2009. Analysis method used is panel data regression with fixed effect model approach. Independent variables used are size. quick ratio, interest coverage ratio. growth. and investment opportunity. While dependent variable used in this study is debt ratio. Based on the result Fixed Effect Model. size. growth. and investment opportunity have no significantly effect to debtratio. While interest coverage ratio and quick ratio have significant effect on debt ratio. This study expected can give input to corporate managers to consider firms characteristic to determine optimal capital structure. Investors have to consider firms characteristic before investing. Investor better to invest in big company and has less debt because the risk is lower.Keywords : debt ratio. growth. interest coverage ratio. investment opportunity, quick ratio, size

The Effect of Stock Turnover and Auditor Selection on Premiums Paid in Acquisition Transactions : Evidence From Indonesia Hanandewa .
Indonesian Management and Accounting Research Vol. 11 No. 1 (2012)
Publisher : Universitas Trisakti

This study focus on the determinants of premiums paid in acquisition transaction of public companies. In this type of transaction, the acquisition price is usually priced at premium above the exchange price. Motivated by contradictory findings in previous literatures, two hypotheses are proposed to explain the phenomenon. First, is that there is a positive relationship between premiums paid and target's stock liquidity. And second, is that there is a positive relationship between premiums paid and information quality. These hypotheses are tested using historical data of such acquisition transactions that comprise at least 20° 0 of target's equity and that have been occurred in the Indonesian stock exchange during 2000-2010. The findings suggest that stock turnover, as a proxy for stock liquidity, and auditor selection, as a proxy for information quality; do have significant impact on the premiums paid, which confirm previous studies. However, unlike a priori expectation, the relationship between stock liquidity and the premiums paid is negative. We argue that analysts coverage that can act like a minority shareholders protection help to explain this negative relation between stock liquidity and the premiums paid.

AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS Teck Heang Lee; Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The objectives of the paper are two-fold. Firstly, it attempts to uncover the causes of an audit expectation gap. Secondly, it reviews the possible solutions in narrowing the gap. This paper aims to provide an insight into issues of the audit expectation gap which in turn enable the audit profession and the profession's regulatory bodies to take effective steps in narrowing the audit expectation gap.

THE NEW ECONOMIC POLICY AND THE ACCOUNTING PROFESSION IN MALAYSIA: A CASE OF A MISFIT? Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nation's accounting arena and its immediate surrounding following the violence between Malays and Chinese in May 1969. The New Economic Policy (NEP) in 1971 changed the direction of the Malaysian economy away from a full free enterprise economy in the earlier years. As a result, the Companies Act 1965 and Accountants Act 1967 which together were aimed to facilitate the emergence of such an economy were mainly left unapplied until the mid-1980s when several important facets of the NEP were ended. In addition, the Malaysian Association of Certified Public Accountants' debilitating conduct in the field of accounting examination and training and that of promulgation/adoption of accounting/auditing standards had certainly not helped in improving the situation. All in all, accounting in Malaysia during the NEP era was in an uncertain and unsatisfactory state perhaps befitting the context it was in where the government played the main role in the nation's economy. Thus when it concerned the accounting profession and related matters in the NEP era, following Hopper et al. (1987), it can be argued that accounting development in Malaysia had been implicated in broader ideological and political struggles in the society. Keywords: Accounting, Malaysia, New Economic Policy, Malaysian Institute of Accountants, Malaysian Association of Certified Public Accountants, social context.

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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

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Abstract

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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