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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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Factors Influencing Management Accounting Change: A case of Thai Public Universities Phetphrairin Upping Phetphrairin Upping; Judy Oliver
Indonesian Management and Accounting Research Vol. 10 No. 2 (2011)
Publisher : Universitas Trisakti

Puzpose - The purpose of this study is to investigate factors influencing management accounting change, with a focus on costing practices, in Thai public universities. Design/metlzodology/appmach - Reports the results of a survey forwarded to the Chief Financial Officers of all 78 Thai public universities. Findings - Findings indicate that the majority of Thai public universities are implementing changes to the costing practices. The main catalysts for change have come f•om both external and internal sources (the govermnent and university management). The Thai government requires public agencies to adapt their management accounting practices in line with New Public Management (NPM) and adopt modern cost accounting practices as used in the private sector. University management also need improved cost information for planning and control purposes to meet the challenges of reduced government funding and increased self management of university affairs. The development of service costs has been important to meet both government and university cost needs. Of the 63 useable responses, 49.21% of the respondents have adopted activity based costing (ABC), however to date only I 6.13% are able to assess the costing change as positive. Lack of appropriate software, difficulty in gathering data on cost drivers and lack of accounting staff understanding of what is required are the main barriers to ABC adoption and successful implementation in Thai public universities. Practical implications - The findings may be helpful to those who are involved in accounting reform in the public sector as it provides further insight into the introduction of NPM practices in a developing counny. -Originality/value - This paper presents a

External influences on the development and professionalisation of accounting in Malaysia, 1957-1969 Azham Md. Mi; Lee Teck Heang; Brian West
Indonesian Management and Accounting Research Vol. 10 No. 2 (2011)
Publisher : Universitas Trisakti

The accounting history literature identifies a tendency for accounting in developing countries to be dominated by the style of accounting institutions and practices of western developed nations - particularly the USA and UK.This "importation" hypothesis is investigated and refined through a case study examination of the history of accounting in Malaysia during the formative years of 1957 to 1969. This era commences with the Malay States gaining independence from Britain and closes with the race riots which marked a turning point in the nation's history. The establishment of the Malaysian Association of Certified Public Accountants (MACPA) in 1958 and the passing of the Companies Act of 1965 and the Accountants Act of 1967 are identified as key events which perpetuated British colonial influence within the new nation. These circumstances add credence to the "importation" hypothesis and support a depiction of accounting and its institutional apparatus as regularising forces with a capacity to transcend political and social change within a nation state.Keywords: accounting profession, professionalisation, Malaysia, colonialism

The Role of Traditional Micro Institutions, in Income Inequality in Iran Yadollah Dadgar; Rohollah Nazari
Indonesian Management and Accounting Research Vol. 10 No. 2 (2011)
Publisher : Universitas Trisakti

Purpose : Some traditional Iranian micro institutions and also some Shariah micro institutions are working informally along with formal institutions in Iran. This paper is developed to investigate the performance of institutions in question. Although. their shares in whole economy are small, these Iranian-Islamic Micro Institutions. IMI. do play their own role on changing the related economic variables, including inequality and income distribution in Iran. A specific purpose of this paper is testing the above relationships. Design/methodology/approach: In this paper firstly, and by using library studies, we explain 3 constituents of IMI. Secondly, and in order to project the impacts of variables in question on the income distribution in Iran, we gather the required data. Sources of our data include central bank of Iran, CBI, Awqaf organization and charity affairs of Iran, AOL and Statistic Centre of Iran. Thirdly, and for statistical analyzing, and statistical inferences, we employ econometric models. Finally we use vector autoregressive method (VAR), to investigate the relationship between variables, based on time series data (for 1974-2009 periods). Findings: The results of this paper show that: 1- the performance of Iranian-Islamic Micro institutions, MI including two Shariah payment subsystems and a traditional Waqf institution, reduce the inequality and improve the distributions of income.2-comparing the impact of IMI with Iranian government size ,the government size worsens the inequality of income. In other word, the bigger the government size the, worse the income inequality, but the more Waqf revenue and Shariah payments, the better income distribution.3-In Iran, these three informal institutions, surprisingly, in some dimensions, compete with formal institutions. Mean while, the deeper the belief of the people, the more efficient the

A Critique of Debt Financing for Local Governments Daniel Hummel
Indonesian Management and Accounting Research Vol. 10 No. 2 (2011)
Publisher : Universitas Trisakti

The dichotomy between pay-as-you-go (taxation financing) and pay-as-you-use (debt financing) methods of financing municipal projects, etc, is the area of concern in this paper. While there arc advantaees and disadvantages to both forms, debt financing carries a considerable amount of baggage known as interest. Interest or usury has been a concern of economic and religious thinkers through the ages. Given the potentially negative effect this has on the debtor, Indonesia is forewarned as it decentralizes fiscal administration to local governments. Besides reliance on taxation financing, an alternative public debt option is highlighted.

Paradigm for a Riba-free Economy Rodney Shakespeare; Sofyan Harahap; Talib Warsi
Indonesian Management and Accounting Research Vol. 10 No. 2 (2011)
Publisher : Universitas Trisakti

The world's political and economic tectonic plates are shifting. The old paradigm of mainstream neoclassical economics is collapsing. Paradigmatic revolution is in the air. But what form should paradigmatic revolution take? Western 'free market' finance capitalism is the main cause of present problems and so must be rejected: and also rejected is communism/socialism which abhors Allah, is politically oppressive, and is materially inefficient. The answer lies with genuinely independent nations which have economies free from fiba. These new economies will possess their own money supply and will not rely upon financial capital coming from abroad. Eschewing riba-interest (and interest-equivalents as in forms of Islamic banking), they will be based upon the use of national bank-issued interest-free loans which can be administered by the banking system (imposing only a charge for administration). These loans are for the development and spreading of productive (and associated consuming) capacity to every individual in society. The result is a proper balance of supply and demand (as is required by Say's Theorem) and a forwarding of social and economic justice. The new economics also founds new political, social and environmental solutions.

Strategic Management and Waqf : A Proposition Tiara Puspa
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

These studies build proposition about waqf as become one competitive advantage issue which develops under a model of management strategy. Although there was three step in that model, these study only discuss the first step which is formulation strategy to determine external factors that considerate opportunity and threats. A lot of threats comes from the situation like the habit to give priority into physical needs, ages such as biographical characteristics, investor mindset, government policy, and globalization could be factors that hinder people from doing waqf. Beside that nazir attitude and behavior explained strength and weakness managing waqf. Although these study only describes the proposition, as a basic idea to do next research, but its gives a contribution on how to proof factors that shape threats and opportunity to formulate a strategy implement waqf successfully. Key Words : Strategy, Waqf, Opportunity, Threats, Strength, Opportunity

Antecedent of Online Buying Behavior Aekram Faisal
Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research was conducted to determine the effect of availability, low price, promotion, comparison, convenience, customer service, perceived ease of use, attitude, time consciousness, trust, and variety seeking on online buying behavior. This study aims to examine what factors influence online buying behavior. The methodology of this research is to test the research hypothesis. Sampling with a questionnaire of 250 respondents who are consumers who have shopped online in the past year. Non-probability sampling technique using purposive sampling method. The analysis tool is structural equation model (SEM). The results of this study indicate that low price, convenience, perceived ease of use, attitude, time consciousness, trust, and variety seeking service are factors that can directly influence online buying behavior. Whereas availability, promotion, comparison, and customer service are not factors that can directly influence online buying behavior. This study has limitations, including this research only carried out on customers from online stores found on the online shopping website in jabodetabek, besides that this research is only limited to variables that directly affect online buying behavior without seeing any mediating factors. The implication of this research is that managers can increase the factors that can influence purchasing behavior online, and this research can also be a reference for marketers to implement appropriate strategies to increase their sales.Keywords: online buying behavior.

Are ERP and Organization Capability can be Enablers of Green Supply Chain Management ? A viewpoint from employees’ perception Hasnawati Zainal; Milan Oresky
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The objectives of this research are to see the influence of Enterprise Resource Planning (ERP) implementation and organizational capability toward Green Supply Chain Management (GSCM) practices. GSCM practices are seen through green purchasing, cooperation with customers, and investment recovery practices. ERP implementation is measured using integration, configuration, and adaptation of the organization information system. Meanwhile, organization capabilities are measured by information access, product innovation, and flexibilities.This research uses a convenience sampling technique by distributing questioner 60 respondents. They are employees who work in different types of companies. The results showed that ERP implementation influences the practice of cooperation with customers, while ERP practices do not influence green purchasing and investment recovery practices. Organizational capabilities also do not influence the practice of GSCM.

University Social Responsibility, University Image And Hight Education Performance Sunardi Sunardi
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of the study was to test empirically the direct and indirect influence of university social responsibility, university image and hight education performance. Data used primary data, using questionnaire instrument with total respondents 138 people consisting of leaders of private universities (11 universities and 48 faculties), sample determination used purposive sampling technique, after validity and reliability test, the number of statements processed as many as 38 items. Furthermore, data processing was using Structural Equation Model with partial least square approach (PLS). The findings result showed that university social responsibility had positive and significant impact to the image of university, while university social responsibility influenced positively and insignificant to the height education performance, university image also had a positive and significant impact on the hight education performance. The limitations of this study did not consider the variable number of students, the total assets owned by the university and the ownership status of the university. The research results had implications in the preparation of university work program and budgeting process, as well as the university promotion tool.

Understanding the Influence of Corporate Social Resposibility on Firm Performance: Perception of Employee Indraguna Kusumabrata
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this paper is to examine the perception of Corporate Social Responsibility (CSR) on firm performance with the role of one of the potential mediators, namely job satisfaction. The main limitation of the study is the limited size of the total sample and only in one company so the result could not be generalized. This study shows how CSR is related to the performance of the company. This study based on data from 115 employees. The construct was measured by questionnaire. The results show a positive relationship between social responsibility and firm performance based on employee perceptions. By revealing the importance of social responsibility activities to corporate performance, this study contributes to the area of social responsibility research.

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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