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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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A SURVEY OF EMPIRICAL STUDIES ON MANAGEMENT OWNERSHIP Bahram Barzegar; Mahdi Salehi
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

This study reviews relationship between management ownership and firm performance with regard to empirical evidences. Although in the financial literature, management ownership is suggested for reduction of agency problem, there are contradictory view points on this suggestion. Some empirical studies show that increasing in equities of managements can be responsible to better alignment of the monetary incentives between the managers and other equity owners. In contrast, other studies support the entrenchment argument hypothesis. The hypothesis stats that increasing of management's equity can contribute to reduce financial performance and may it creates control problem, when level of management ownership is high. In disputation between the incentive alignment and entrenchment argument, combined argument and Stultz's integrated theory raise. These arguments which are integrated by other arguments show that corporate performance is a non-monotonous function of management ownership. In spite of the above arguments, some scholars believe that management ownership has a passive role in corporate governance, because of being a function of financial performance. However, others state that absolutely there is no relationship between management ownership and financial performance. In circumstances, perhaps a new combination of ownership alternative mechanisms can do work competently. Key words: Management Ownership, Agency Problem and Financial Performance

THE INFLUENCE OF FRAUD TRIANGLE UPON THE EXISTENCE OF FINANCIAL STATEMENT FRAUD Lutfiana Hermawati; Murtanto Murtanto
Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research is designed to find empirical evidence on the influence of fraud triangle factors upon the existence financial statement fraud in Indonesian Listed companies. The research samples are 105 public companies consisting 42 fraud firms and 63 non fraud firms. Classification between fraud firm and non fraud firm uses the Eckel index.The result indicate that: first, the external pressure variable that proxied by debt, personal need variable that proxied by insiders’ stock ownership,and CEO’s education, and inefective monitoring variable taht proxied by unexistence antifraud program and training have positive significant influence to the existence of financial statement fraud. Second, the personal financial need variable taht proxied by CEO’s Tenure, the inefective monitoring variable that proxied by unexistence whistleblowing program, and rationalization variable that proxied by auditor change have negative significant to the existence of financial statement fraud. Third, simultaneously all independent variables have an influence to the existence of financial statement fraud. Keywords: financial statement fraud, income smoothing, fraud triangle.

THE FINANCIAL MANAGEMENT PRACTICES OF STATE MOSQUES IN PENINSULAR MALAYSIA Siti Alawiah Siraj; Shahul Hameed Mohamed Ibrahim; Maliah Sulaiman
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

Scandals involving fraud and embezzlement of significant amounts of the financial resources of Western Church Institutions are increasingly becoming more common. Such scandals have raised concerns as to the ability of internal control systems within the organizations to restrict such occurrences. Although, no such scandals have been reported for Islamic organizations, to date (particularly mosques), there is concern as to whether these organizations experience the same deficiencies as the Western church institutions. As such, the study examines the existing financial management practices of state mosques in Peninsular Malaysia, particularly in the areas of budgeting, receipts of income, disbursement of funds and reporting. A questionnaire survey and face-to-face interviews were employed in collecting the data. The results of the study indicate that state mosques in Peninsular Malaysia have a strong internal control system pertaining to the receipt of income and disbursements of funds. However, state mosques are still lacking in budgetary and reporting controls. The study also reveals that basic control activities such as the segregation of duties, recording of financial transactions and authorization of particular activities are satisfactorily practiced within the state mosques. Although this is an exploratory study, the results may provide a benchmark for further studies in the financial management practices of Islamic organizations in Malaysia. Key Terms : Islamic Accounting. Mosque accounting. Mosque internal controls Malaysia Mosque

IMPACT OF GENDER, AGE AND RANK ON JOB SATISFACTION IN BANGLADESH PERSPECTIVE Mohammad Moinul Haque; Fazlul Kabir Rabbanee
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

Job satisfaction is a pleasant state of mind of an employee derived from his or her job experience. It depends on what one expects and what he or she receives. This study is to explore the impact of gender, age and rank on job satisfaction in organizations operating in Bangladesh. 255 valid responses were collected on random basis from respondents of different organizations on four questions. It was found that most of the employees in Bangladesh were satisfied with their job. It was also found that neither gender by itself, nor when it was considered with age nor when it was considered with rank nor when it was considered with age and rank together, had any statistical significant effect on determination of job satisfaction. However, age and rank either individually or jointly, were found having statistically significant impact on job satisfaction. Keywords: Job Satisfaction, Gender, Rank, and Age.

Fiscal Decentralization Generates Economic Growth: Evidence from Province-Level Cross-Section Data for Indonesia Jhon Talbu Ritonga; Muhammad Zilal Hamzah
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

Recently, fiscal decentralization, which involves the devolution of government fiscal responsibilities to lower levels of government, has been discussed in many developed and developing countries. In particular, the effect of fiscal decentralization on economic growth is a key issue in recent theoretical and empirical studies in public finance. The empirical evidences produce mixed results. In this study, the effect of fiscal decentralization on economic growth in a sample of several provinces will be explored. A province study offers several advantages: a bigger sample of data is available for province than for Indonesia; and panel data estimation is able to adjust the cultural, historical, and institutional differences and also to capture the local heterogeneities. By adopting a production-function-based estimation framework, the empirical estimation is done on a sample of cross section data that comprises of 26 province governments and the time series yearly data from 1992 to 2002. The Generalized Least Square method is used to test these data. The results indicate that: first, the fiscal decentralization variables (expenditure indicator) show the positive and significant coefficients, while, the revenue indicator shows the negative relationship with economic growth. Hence, several policy implications can be derived; i.e, the local government should be able: to increase their non taxes revenues; to create conducive conditions for capital inflows; and to develop a clear framework for fiscal decentralization assignment such as income redistribution and borrowingJEL classification: E60; E62; H62; H63; 04Keywords: province government financing; fiscal decentralization;localautonomy;fiscal policy; economic growth; cross-province data;

Malaysian Agricultural Development and Productivity Fatimah Said; Saad Mohd Said; Azimah Haji Othman
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

This paper analyzes the long run changes of aggregate input-output relationships and assesses the impact of agricultural development on the growth rate of Malaysian agricultural productivity over the period 1966-2000. We find that despite the intensified effort to modernize and revitalize the agricultural sector, the average annual growth rate of agricultural production decreased from 8.2 percent in the initial phase of agricultural development (1966-1970) to 5.1 percent in the intermediate phase (1971-1990) and subsequently to 0.3 percent in the modernization phase (1991-2000). During 1966-2000, labor productivity recorded the highest annual rate of growth of 4.6 percent as compared to 2.1 percent of land productivity and 2.9 percent of total productivity. All productivity measures recorded an increasingly slower rate of growth throughout the period of study. This reflects the deterioration in production efficiency in Malaysian agriculture presumably due to technological adjustment and inputs subsidies.

Relationship Between Institutional Shareholdings of the Constituent Companies of FTSE Islamic Index and Corporate Social Performance: An Empirical Investigation Abul Hassan; Sofyan S Harahap
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

A business company which is defined as being socially responsible, demonstrates the perception of the link between social and fmancial performance. This characteristic may lead the business company to long-term competitive advantages in terms of improvement of financial performance. In the European countries, Islamic institutional investors such as mutual funds, equity funds, charities etc have become the predominant players and their influence in the western markets are growing. Present study hypothesises that Islamic or socially responsible institutional investors invest heavily in companies with strong corporate social performance. Empirical results indicate a significant, positive relationship between social performance and number of institutions holding shares of constituent companies of the Islamic index.

A Deming Cycle as a Tool of Improving A Continuous Service Quality M. Nur Nasution
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

Every industry or organization must commit to make a change or improvement due to the pressure from the internal and external environment. If not, the existence of its industry will be threatened to collapse. There are six steps in improving a quality of dynamic management. A Deming cycle is a model for continuing improvement comprising four main components that are planning, doing, checking or studying and acting. In planning, the improvement is based on the strategic planning. Doing it is based on the change of management, and the choking is based on the culture of organization, and the acting is based on the qualified leader. It is acknowledged that all methods and work process improvement will provide a variety of benefits or outcomes namely; quality improvement, low costs, high productivity, low price, high market shares, guarantee of survival industry, a wide work field in cremate and work satisfaction.Key words: A Deming cycle, continuous improvement and dynamic quality management, service quality Improvement strategy, and a customer's satisfaction strategy.

A Method to Specify Requirements for A Hospital Management Software Mohammad Shahadat Hossain; Md. Abdul Halim; Md. Masudur Rahman; Khorshed Alam
Indonesian Management and Accounting Research Vol. 5 No. 1 (2006)
Publisher : Universitas Trisakti

The diagnosis of disease and the treatment, both medical and surgical, to the sick and injured people are the main role of a hospital as an institution. To achieve these objectives hospital is built in a suitable location, staffed with skilled manpower and equipped with the state of the art modem medical technologies. Nowadays, hospital as an institution is becoming an example of complex system because of the existence of increasing diverse interrelationships among its various entities/components. The management of the hospital, which is mainly manually operated, is unable to cope with this increasing diversification of the interrelationships and the information resulting form them. A computer-based information system (CBIS), which has the ability to handle large amount of information and their interrelationships in an organisation can be seen as an appropriate solution at this point. The development of an effective CBIS is not a straightforward task. This consists of a series interrelated stages such as requirement specification, system design, implementation and maintenance. Among them requirement specification is considered as the most important stage, since the viability of a CBIS mainly depends on it. Therefore, the paper presents the procedures of capturing requirement specifications for the CBIS to be used in a hospital. This can be demonstrated that the specifications in turn will enable an understanding of all aspects of the system in a consistent and coherent way and therefore to define its boundary.Keywords: CBIS, System, Requirement Specifications, Hospital and Problem Domain

AN EVALUATION OF THE ISLAMIC STUDY IN THE FACULTY OF ECONOMICS : BASIS FOR CURRICULUM MODIFICATION Siswanto ,
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

The main problem of this study was to propose curriculum modifications for Islamic Study Program in a certain faculty of economics of a certain university in Jakarta. It also aimed to examine whether the existing Islamic Study is consistent with the vision and mission of the university, and has been arranged sequentially and logically, and fits the needs of the students. The study was designed as a descriptive, evaluative, development research. The study began with evaluating the data collected mostly through personal interviews, documentary analysis, results of workshops and questionnaires. Based on the results of evaluation that reflected the areas of curriculum modification, the study came up with certain recommendation on this Islamic Study Program. The modification is aimed to make the curriculum is consistent to the current trends of Economics Theory, Management Practices and Islamic Study, and supports the attainment of the vision and mission of the university as well as develops the further study on Islamic economics.JEL Classification:Key words: Islamic Study, Curriculum, CIPP (Context, Input, Process and Product) Model, Islamic Economic.

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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

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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