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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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The Benefit of Enterprise Risk Management (ERM) On Firm Performance Mochamad Muslih
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

There were inconsistencies on the results of some ERM researches formerly. There were some variabilities on the benefits and obstacles hampering the implementation of ERM. The purpose of this research is to study the benefits of Enterprise Risk Management (ERM) to increase firm performance.This research used quantitative method, using the statistical software of eviews 9 to process the data samples. The Sampled firms arecompanies listed in the Indonesian stock exchange. 108 questionnaires were filled by the respondents. The variables measured are firm performances and enterprise risk management. The implementation of corporate governance and firm performance are also measured as control variables. Regression procedures were used to analyze the data samples. Some secondary data were also used to enrich analizing the research phenomena.The research findings showed a significant relationship between ERM with firm performance. The effect of ERM as independent variable on firm performance waso significant so that the influence of corporate governance (CG) as control variable became insignificant. Actually based on individual regression, CG influence on firm performance is significant. But totally the influence became insignificant, hampered by the magnitude of ERM influence significancy. These findings add to positive heuristics of falsification model of research as proposed by Imre Lakatos.

Financial Crisis, Bad Debt and Uncollectible Receivables: Evidence from UAE Nizar Mohammad Alsharari; Rasha Abousamra
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to study the methods used in accounting for calculating bad debts in a financial setting and comparing it with the debt collection methods in an academic environment in UAE especially in Abu Dhabi University. It also focuses on exploring the reasons behind defaulting payments in an academic setting and finally recommending a sample policy for debt collection an academic environment has been demonstrated. It is clearly that the non-performing loans prevailing in the UAE could be twofold in the coming years due to a constant surge in the credit demand, and the banks as well as financial institutions cannot agree on debt collection policies. The position of UAE in context is still better than many other countries. However, this will negatively affect the financial positions of the organizations if proper policies are not in place for the debt collection procedures. The credit demand is going to increase as more and more people are keen on investing in the real estate sector of the country and prefer taking long term mortgages to finance their dream houses. It must be noted that UAE’s overall receivables was stated as AED 28.2 billion in 2012, which then increased to AED 35.3 billion in 2013, again indicating the surge in demand for credit and the corresponding impact on increase in bad debts. This study concludes that a number of resources were available when it comes to collecting bad debts in banking or financial environment, but collecting bad debts in higher educational institutions was very limited, in the context of UAE

Determinant Factors Affecting Fraud Detection Capabilities to The External Auditor in Jakarta Triana Yuniati; Erliana Banjarnahor
Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.

Environmental Management Accounting with Material Flow Cost Accounting: Strategy of Environmental Management in Small and Medium-sized Enterprises Production Activities Ahmad Maulana Syarif; Novita Novita
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this research is to analyze activities of related environmental costs that occur and how to manage the use of raw materials and energy in the production process. Research methods used are observation, interview, and documentation. While methods of analysis research data using qualitative descriptive analysis i.e., describing object examined through data collected to produce a generally accepted conclusion. Based on data retrieved explains that activities related to environmental management in the tofu production process has not been made optimally. This impact on the cost of environmental management has not been presented in environmental quality cost report which is divided into four types, namely prevention cost, detection cost, internal failure cost, and external failure cost. The results of the analysis in this research obtained information that raw material costs into positive output (product) of 88,74% and negative output (material losses) of 11,26%. This environmental quality cost report that is used as consideration in management decisions related to waste management as well as increased production practices related use of raw materials and energy in the production process as an effort to reduce material loss and minimize negative impact to the environment.

Building Reputation Through Environmental Disclosure R.Rosiyana Dewi
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Stakeholder’s concern for environmental sustainability makes corporate environmental responsibility become one of the company's requirements to improve reputation. A well-managed environmental program will give some benefit for the surrounding community and also enhance the company's reputation. The purpose of this study is to explain the effect of environmental disclosure on corporate reputation and to explain whether the independent commissioner can moderate that influence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which received an assessment on Corporate Image Index, so the observations of this research is 80 samples. Method used for data analysis is using multiple regression test. This study uses the Corporate Image Index (CII) by Frontier Consulting Group as a measurement of the company's reputation as its novelty. The paper finds that environmental disclosure affects the company's reputation in Indonesia especially in manufacturing companies. In addition, this research proves that independent commissaries can moderate the influence of environmental disclosure against reputation. The research implications for managers are about the company's reputation can be improved through their responsibility to the environment described in the environmental disclosure.

Factors Affecting Financial Risk Tolerance on Young Investors in Indonesia Farah Margaretha Leon; Angie Angie
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to analyze the influence of self-esteem, personality, and sensation seeking on financial risk tolerance. Data obtained directly through the distribution of questionnaires to 323 respondents i.e., young investors (aged 16 to 30 years) in Indonesia. The research design used in this research is hypothesis testing. The analytical method used in this research is structural equation model (SEM) using AMOS program.The results of this study are. First, self-esteem has a positive effect on financial risk tolerance. Second, personality has a positive effect on financial risk tolerance. Third, sensation-seeking positively affects financial risk tolerance. Young investors can use this study in making an investment or financial decisions in accordance with the level of its financial risk tolerance. For financial consultants, this research can be used in identifying the determinants of financial risk tolerance level in order to suggest the right investment alternatives for clients.

Sri Lankan intellectual capital disclosure: An empirical analysis Pratheepkanth Puwanenthiren; Alagathurai Aj anthan; Lingesiya Kengatharan
Indonesian Management and Accounting Research Vol. 18 No. 1 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study examines voluntary IC disclosure provided by Sri Lankan firms in annual reports from the year 2016/17. A 100-firms sample, from the Colombo stock exchange (CSE)-listed firms. Findings suggest that Sri Lankan firms, on average, are aware of the significance of IC disclosure. Concerning the descriptive analysis, the results indicate that most of the information reported (41 percent) is related to human capital; 31 percent is related to relational capital and the 21 percent concerns structural capital disclosure. The results also suggest that industry nature and firm size play a key role as a determinant for the disclosure of IC in Sri Lankan annual reports. As the no definite IC disclosure framework has been established within Sri Lankan firms. Concurrently as Sri Lanka passes through its post-war-recovery phase, reform of its mutually agreed financial reporting framework is essential to reduces information asymmetry and therefore reducing the agency costs.

Factors determining the share price volatility: Evidence from listed companies in Sri Lanka Lingesiya Kengatharan; Jeyan Suganya Dimon Ford
Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The objective of this study is to investigate the factors determining the share price volatility of listed companies in Colombo Stock Exchange (CSE), Sri Lanka. A sample of 72 listed non -financial firms from CSE in Sri Lanka is examined using panel data analysis for a five years period from 2013 to 2017. Dividend payout ratio, dividend yield, dividend per share, sales growth, leverage, exchange rate, firm size, earnings volatility and GDP are considered as explanatory variables. According to the fixed effect regression analysis, only 22% of the movements in share prices are explained by the explanatory variables considered in this study. Dividend yield shows significant positive impact on share price volatility whereas dividend per share shows the significant negative impact on share price movements. Exchange rate and firm size illustrate significant negative influence on share price volatility by indicating if firm size is large share price volatility will be high. But, dividend pay-out, financial leverage, earnings volatility and GDP are not significantly convince the share price volatility in this study. Therefore, it is concluded that dividend yield, dividend per share, exchange rates and firm size have significant impact on price volatility in Sri Lankan context. Dividend policy can be considered as the protective mechanism to maintain share price volatility in order to enhance the shareholders wealth.

Measuring Employee Performance through Emotional Intelligence with Gender Perspective Maya Yusnita; Hamsani Hamsani; Dilla Augustine Kolina
Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study was motivated by the fact that performance achievement at BKKBN (The National Population and Family Planning Board) of Bangka Belitung Islands Province in 2016-2018 was less than standard. This study investigated the effect of emotional intelligence and gender on employee performance of BKKBN of Bangka Belitung Islands Province. A quantitative descriptive study was used to collect data from 49 employees who were selected by saturated sampling technique. Data were analysed by using SPSS software. The findings show that emotional intelligence has positive and significant effect on employee performance. From gender perspective, there is no difference between the performance of male and female employees.

Corporate Social and Financial Performance in Chemical Industry in the United States Md. Jahidur Rahman; Yuyang Luo
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this study is to investigate the relationship between corporation financial performance (CFP) and corporate social performance (CSP). This study uses return on assets (ROA) to measure corporate financial performance. We use two different measurement strategies independently to measure corporate social performance: (a) KLD index as perceptual CSP measure strategy; (b) Percentage change in waste produced by the corporation (TRI index) as behavior CSP measure strategy. Using the sample of 123 U.S chemical firms from 2009-2018, this paper finds that KLD index has a significantly positive association with CFP, while TRI index is not significantly associated with CFP. Meanwhile, this paper also finds that seven individual dimensions of CSP are significantly related to CFP except for the environment dimension. The result expands the importance of CSP measurement methods from cross-industry research to single industry research and contributes to the CSP individual dimensions literature.

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Moh Shidqon

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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

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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