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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 168 Documents

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DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES Kirmizi Ritonga
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization

EMPIRICAL STUDY OF THE EFFECT OF INVESTMENT STRUCTURE ON THE PROFITABILITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE Mandi Salehi; Hashem Valipour; Sharham Shanei
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

The purpose of this research is the survey of effect of investment structure on the profitability of listed companies in Tehran Stock Exchange (TSE). To do it, selected 100 companies of 13 different industries as the statistical sample and by fitting multivariable regression models with table data, have been surveyed for the relationship between investment structure scales and company's profitability during 6-years period (2002-2007) for sample companies.The results of the research show that there is a positive relationship between short-term debt to assets and company's profitability and also between total debts to total assets and profitability. But there is a negative relationship between long-term debt to assets and profitability.Keywords: Investment structure, Profitability, Tableau data

THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM Etty Murwaningsari
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.

IDENTIFYING THE DOMINANT FACTOR OF EDUCATIONAL SERVICE QUALITY FOR THE FACULTY OF ECONOMICS AT MALIKUSSALEH UNIVERSITY Naufal Bachri; Jullimursyida Ganto; Ahmad Azmi M. Ariffin; Azhar Hj. Ahmad
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

This study seeks to identify the dominant factor of educational service quality that influences the student satisfaction. This study was carried out at Faculty of Economics, Malikussaleh University in Indonesia involving five departments such as economics, management, business, accounting and secretarial. Only a total of 213 questionnaires were collected. The instruments were modified from Educational Service Quality (ESQ) model by Holdford and Patkar. SPSS (version 12.0) was used to run the data gathered. The exploratory factor analysis for students' response of educational service quality created five dimensions namely; facilities, faculty interpersonal behavior, faculty expertise, faculty communication and administration. The multiple regressions analysis showed that all dimensions simultaneously influenced students' satisfaction with a strong correlation. The t-test in the regression analysis indicated that the faculty communication dimension was the dominant dimension which influenced students' satisfaction whereas the interpersonal behavior dimension did not influence significantly the student& satisfaction. Thus, the Faculty needs to focus on employees' improvement because employees' satisfaction would influence students' satisfaction. Besides training to improve the knowledge and skills of employees, work motivation was also a key element that had to be considered by the Faculty of Economics.Keywords: educational service quality and satisfaction

THE DETERMINANTS OF THE INFLOW OF INDONESIAN MIGRANTS WORKERS INTO MALAYSIA Sofia Ratna Sari Harahap; Saad Mohd Said; Fatimah Said
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

This study utilizes the push and pull theory as described in the Lowry (1966) spatial interaction model to estimate the determinants of Indonesian migrant workers into Malaysia during 1997-2005. The dependent variable used in this study is the number of Indonesian migrant workers and the independent variables are the income per capita in Malaysia and the unemployment rates in Indonesia. The regression model is estimated by using the ordinary least squares (OLS) technique. The result shows that both income per capita and unemployment rates have positive effects on Indonesian migrant workers into Malaysia. Hence, the findings support the push and pull theory where increases in income per capita in Malaysia acts as a pull factor that attract Indonesian workers into Malaysia. Whereas high unemployment rates in Indonesia is a push factor which encourages Indonesian workers to migrate. However, as compared to high wage rate in Malaysia, the existence of unemployment in Indonesia is found to be the main reason for the migration Indonesian workers into Malaysia. Keywords: Indonesian migrant workers, income per capita, unemployment rates, Malaysia.

The attitude of Muslims and Non-Muslims towards Islamic Products and Services in the UK Atsede Woldie; Md. Mahit Hossain
Indonesian Management and Accounting Research Vol. 10 No. 1 (2011)
Publisher : Universitas Trisakti

Islamic banks are the fastest growing banks in the world. Governments around the world are passing bills to enable the smooth operation of Islamic banking and finance as part of their financial systems. This paper explored the awareness. attitude, and their bank selection criteria of both •uslims and Non-Muslims in the UK. Thc results showed that although the Muslims knew the meaning of fundamental terms in Islam, non-Muslims arc totally unaware about basic Islamic financial terms and principles. They also perceived that products were only for Muslims people only. The study indicated that more than 46 percent of Muslims respondents perceive that religion is the only reason to motivate people to deposit money with Islamic banks.

Key success factors creating values in Marketing: a study on Instant-Food-Products (IFPs) marketing in Bangladesh Mohammad Bakhtiar Rana; Md. Masrurul Mowla; Md. Tarikul Islam
Indonesian Management and Accounting Research Vol. 10 No. 1 (2011)
Publisher : Universitas Trisakti

The concern as a marketer is to determine the key success factors that create value for products to the consumers in Bangladeshi market with regard to selected IFPs. Doing business based on value delivered gives companies the means to get an equitable return for their efforts. This study focusing on three IFTs such as Noodles, Biscuits & C'alces, and Chip, has attempted to determine the key success factors that create value for these products to the customers and retailers. Factors are then thoroughly scanned in terms of their merits and weights on the basis of findings from consumers' and retailers' survey. Finally the higher weighted factors have been considered as the key success factors that create va lue for the IFPs in Bangladeshi market. Study reveals an interesting finding that price is not the most important factor that consumers firstly prioritize in order to buy a brand of instant food product, rather taste and quality is the priority that consumers first consider. Moreover, in addition to taste and quality, packaging, price, advertising and availability of the product have been found to be the most important key success factors for instant food product marketing in Bangladesh. As the economy moves forward living styles with consumption pattern are becoming diverse. The criteria of choosing an instant food product, therefore, have been greatly different and factor dependent Marketers need to pay more attention on marketing strategy formation with regard to taste & quality, packaging and advertising as well as product innovation.Key words: key-success-factors, value creation, instant-food products, Introduction

Legal obstacles in establishing Islamic banking in Maldives Aishath Muneeza; Ismail Wisham
Indonesian Management and Accounting Research Vol. 10 No. 1 (2011)
Publisher : Universitas Trisakti

Maldives is a hundred percent Muslim country. Though the laws in Maldives are influenced by common law and civil law systems, the spirit of the laws are based on Islamic principles. However, when it comcs to the banking system, it is poignant to state here that the only known banking system to the country is based on conventional or usury friendly system. Up until now there are only six banks operating in the country. And none of them is an Islamic bank. It has been frequently questioned on why it is so difficult to set up an Islamic Bank in a hundred percent Muslim country? People say that the demand is there, so what is there to worry? But the truth is that the challenges we face are more than what any one could think of. As rightly pointed out, the demand for Islamic banking is there. But what about the legal infrastructure, political support and the economic resources which are needed to invest to convert the banking system? Lack of human resources in the country is also not a small problem. And political instability has exacerbated the situation. In the past years, there have been several failed attempts made to introduce the Islamic banking system to the country. But due to lack of proper legal frame work in the country and some other financial reasons Islamic banking were never introduced. Now finally we see a green signal from the Central Bank of Maldives for establishment of Islamic bank. Towards the end of last year the Central Bank of Maldives have announced public to apply for jobs designed for the Islamic bank which is intend to be open soon! The main purpose of this paper is to look at the obstacles in introducing Islamic banking in Maldives. The challenges it is facing and the ways to curb it. It is argued here that as a Muslim nation establishment of

IMPLICATIONS OF SARBANES-OXLEY ACT SECTION 404 TO THE EFFECTIVENESS OF INTERNAL CONTROL Yayat Achdiat
Indonesian Management and Accounting Research Vol. 10 No. 1 (2011)
Publisher : Universitas Trisakti

Financial crisis in many countries in the world since 1990 and the mid-1997 that envolved into economic crisis. a crisis of trust, and multi-dimentional crisis, which could effect the fall of the country's leaders establish in the Indonesian, shows that the financial system has a very starteeic role in the economy. and has a significant correlation and positif with the economic system. This research 4nd that the internal control model based on the Sarbanes-Oxley Act section 404 has the advantage than control models in the current conducted. SOA section 404 advantage is the inclusion of management asersi and public accountant atest in financial report, which requires the integrity of corporate management and public accountants as external auditors, because the asersi and atest should be based on the documents submitted and the results of assessment on the audit and internal control implemention. Thus if the model Sarbanes-Oxley Act is implemented then presented the financial report accountability will be more accurate.

Page 6 of 17 | Total Record : 168

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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

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