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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 121 Documents

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DOES FINANCIAL STATEMENT PUBLICATION EFFECT STOCK PRICE OF LQ-45 AT JAKARTA STOCK EXCHANGE Muhammad Zilal Hamzah; Ihsanul Fatta
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

This article is purposed to know empirically wheather there is difference between stock price before and after the publicizing of financial statement of LQ-45 companies, listing at Jakarta Stock Exchange. Sample and data used in this analysis is all LQ-45 companies and 10 days stock price before and after financial statements are published. The finding shows that six variables such as return on equity, return on investment, price book value, price earning ratio, quick ratio and current ratio have significant and insignificant relationship toward stock price. According to the estimation can be concluded that all of those variables influence stock price 99.5% and however, most investor at Jakarta Stock Exchange are not consider to fundamental and internal factors in decision making process to buy or to sell a stock.Jel Classification: Keywords: Financial Statement, LQ-45 Stock Price

PERCEPTION IN FORENSIC ACCOUNTING EDUCATION IN MALAYSIA: A COMPARISON BETWEEN ACCOUNTING UNDERGRADUATES AND PRACTITIONERS Norzalina Mohamad Yusof; Dzarfan Abdul Kadir; Mohamad Naimi Mohamad Nor
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

This study intends to gain insights on students' and practitioners' perception on demand for and interest in forensic accounting practices; relevance of forensic accounting education; important learning mechanisms; and topical content of forensic accounting education. A seven-part questionnaire was distributed to UUM students enrolled in Forensic Accounting course; and to practitioners, which include auditors and CFE members. The results reveal that both students and practitioners view highly on the benefits of forensic accounting education and expect to see an increase in future demand and interest in three areas of forensic accounting. However, practitioners feel that the present accounting curriculum is not sufficiently responsive to society's demand for forensic accounting education. Improvements in the curriculum content of forensic accounting subject are also needed. Topics such as cyber and computer fraud need to be given more attention in the classroom. The results of the study could be used by education providers in designing forensic accounting syllabus. JEL Classification : Keywords: Forensic Accounting, Accounting Education, Malaysia

AUDITOR INDUSTRY SPECIALISATION IN MALAYSIA Azham Md. Ali; Mohd. Hadafi Sahdan; Mohd. Hadzrami Harun Rasit
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance, plantation, technology and trading/services. Keywords: Auditor Industry Specialisation, Market Share, Big 5, Kuala Lumpur Stock Exchange

THE ROLE OF INDONESIAN WAQF BOARD IN PROMOTING AND DEVELOPING WAQF IN INDONESIA Uswatun Hasanah
Indonesian Management and Accounting Research Vol. 13 No. 2 (2014)
Publisher : Universitas Trisakti

Indonesia is a country that has quite a lot of waqf lands, amounting to 3.492.045.373m2, distributed in 420 003 locations. Unfortunately the waqf lands are not managed productively, so that they cannot be utilized to improve the public welfare. To promote and develop waqf in Indonesia, in the Law No. 41 year 2004 it is mandated to set up Indonesian Waqf Board. In 2007 President of the Republic of Indonesia, Dr. Susilo Bambang Yudhoyono signed a decree on the formation of Indonesian Waqf Board (BWI). Now BWI has reached it seventh year of age. The question arising is, how is the role of BWI in promoting and developing waqf in Indonesia? Despite very limited funds, BWI with its six divisions has been running its programs, and even to develop waqf in Indonesia, presently BWI has already established 24 representatives, and 9 representatives are still in the process. Hopefully with representatives in every province, Indonesian waqf can evolve in a productive manner so that the results can be used to improve the welfare of the people. Keywords: waqf, productive, and wellfare.

Fair Trade and Islam : A Parallel Journey Md. Sarwar Uddin; Mohammad Aktaruzzaman Khan
Indonesian Management and Accounting Research Vol. 13 No. 2 (2014)
Publisher : Universitas Trisakti

Fair trade is an organized social movement through wider network of producers, importers, retailers and consumers who are thinking globally to promote trading partnership of products, based on mutually agreed upon condition, accountability & transparency, social justice and equity for livelihood sustainability and economic development by creating fairer and better conditions of trade. It secures the rights of marginalized producers and workers especially, in the underdeveloped and developing countries in order to help them move from a position of vulnerability to security and economic selfsufficiency, supporting environmentally feasible, socially acceptable and economically viable production and distribution of Fair Trade labeled and unlabeled goods. Again Islam urges on establishing Adl, Ehsan and eleminating Julum and Haram from trade and business to establish peace and prosperity in the society. This paper attempts to draw a line of linkage between fair trade and Islam. It also has the endeavour to unveil that the guidelines in the Holy Quran and the Sunnah are the roots and indications of Fair trade. Moreover, the principles of fair trade which are focused now have pronounced in Islam long ago. Archive method of study has been followed to conduct the research through pursuing Quran, Sunnah, different books, journals and web materials. A substantial number of researchers have focused issues related to business ethics and Islam but the issue of Fair trade and Islam has got very little attention by the early researchers. This research gap has created proclivity in the present researchers to conduct the study. This paper will be a valuable document in enriching the literature in this field and will create dimensions for further research. Key words: Fair trade, Islam

READY-MADE GARMENT SECTOR AND INTERNATIONAL TRADE DEVELOPMENT: EVIDENCE FROM BANGLADESH Mohammad Nazim Uddin; Mustafa Manir Chowdhury; Mohammad Jonead Kabir; Habib Ullah
Indonesian Management and Accounting Research Vol. 13 No. 2 (2014)
Publisher : Universitas Trisakti

The Ready-made garment sector has occupied an important place in international trade of Bangladesh. The main purpose of the study is to examine the contribution of RMG sector for the development of international trade in Bangladesh. The study has used primary and secondary data. In order to collect primary data, two sets of questionnaires are developed, which are prepared in the light of the objectives of the study. The study has also used secondary data only relevant to the export value of RMG sector, total export value of the country, total import value of RMG sector, import value of the country, balance of trade, and balance of payment etc. for measuring the international trade development in Bangladesh during the period of 2003- 2013. The main reason to consider the certain period is the availability of data. This study revealed that the RMG sector has made substantial contribution for the development of International trade in Bangladesh. The result of the study also indicates that the RMG sector in the country has brought the largest part of export earnings that minimize the trade deficit. But there are some realistic problems in the RMG sector that hinder the development of international trade. The study seems to carry an enormous academic value since a few studies have been undertaken in this area. It may be helpful to the RMG entrepreneurs, BGMEA, Export promotion bureau (EPB), Academic researchers and national policy makers who have been making endeavor to the development of RMG sector as well as development of international trade as a whole.Key words: RMG sector, Export value, Balance of trade, foreign reserve and International trade development

INSURANCE BUSINESS AND RISK MANAGEMENT : AN EMPIRICAL STUDY ON GENERAL INSURANCE COMPANIES IN BANGLADESH Mohammad Nazim Uddin Nazim Uddin; Manjurul Alam Mazumder; Mustafa Manir Chowdhury
Indonesian Management and Accounting Research Vol. 13 No. 2 (2014)
Publisher : Universitas Trisakti

The importance of insurance business has been well recognized and emphasized in the risk management of individuals, trade, commerce and industry. The study examines the contribution of insurance business in risk management of Bangladesh. The study has used primary and secondary data. In order to collect primary data two sets of structural questionnaire are developed, which are prepared in the light of the objectives of the study. The secondary data are collected only relevant to the insurance business and risk management in Bangladesh for the theoretical development of the study. The data have been analyzed using statistical measures such as mean, ratio and 5 point- likert scale to validate the findings. This study revealed that the insurance business has made substantial effect for the risk management in Bangladesh. The study seems to carry an enormous academic value since a few studies have been undertaken in this area. It may be helpful to the regulatory body, insurance companies, Rating agency, Bangladesh insurance association, Bangladesh academy Academic researchers and national policy makers who have been making endeavour to improve insurance sector in developing countries as well as Bangladesh as a whole.Key Words: Insurance Business, Risk Management, Bangladesh

THE EFFECT ANALYSIS OF MACRO-ECONOMIC VARIABLES TOWARD INDONESIAN ISLAMIC STOCKS RETURN Muhammad Zilal Hamzah; Tubagus Irmansah; Isnaini Mukti Azis
Indonesian Management and Accounting Research Vol. 13 No. 2 (2014)
Publisher : Universitas Trisakti

This study aims to determine the effect of macroeconomic variables on returns of Indonesian Islamic stocks (Jakarta Islamic Index). The sample data uses are returns of the Islamic stock index from 2005:01 - 2010:04. This study uses Ordinary Least Square (OLS) method and the application of panel data to assess the existence of any effect of the macroeconomic variables on stock returns of the Indonesian Islamic stocks. The results of this study exhibit that the Islamic stock returns are significant simultaneously, but insignificant partially.Keywords: macroeconomic variables, Islamic stock returns

BANKING SERVICES AND CUSTOMER PERCEPTION IN SOME SELECTED COMMERCIAL BANKS IN BANGLADESH: A COMPARATIVE PERSPECTIVE Md. Mahi Uddin; Mohammad Aktaruzzaman Khan; Nadia Farhana
Indonesian Management and Accounting Research Vol. 13 No. 1 (2014)
Publisher : Universitas Trisakti

The banking system is facing challenges with stiff competition and advancement of technology. It becomes imperative for service providers to meet or exceed the target customers' satisfaction with quality of services expected by them. Hence, the present study attempted to study customers' perception of quality of services (both transactions-based and IT-enabled) in terms of its constituent factors and IT adoption in public, private, and foreign commercial banks in this E-age. The present investigation was planned with the objective to assess the extent of use of services especially the IT-enabled services in these banks and to analyze the constituent factors affecting customer satisfaction with the quality of services. The study area was Dhaka, the capital city of Bangladesh. Simple random sampling was used for selection of sample branches. The study reveals that check deposition and check clearance are the most popular banking services among the customers of all sample banks. The customers of nationalized banks were not satisfied with the employee behavior and infrastructure while respondents of private and foreign commercial banks were not satisfied with high charges, accessibility and communication. A small number of respondents were using IT-enabled services other than ATM, and a few respondents made complain against their respective banks. Keywords : Transaction-based banking services, IT-enabled banking services, Customer satisfaction, Service quality

DETERMINANTS OF STOCK MARKET PERFORMANCE IN BANGLADESH Mohammad Saleh Jahur; S. M. Nasrul Quadir; Mohammad Aktaruzzaman Khan
Indonesian Management and Accounting Research Vol. 13 No. 1 (2014)
Publisher : Universitas Trisakti

Stock market influences economic activity through the creation of liquidity of capital investment. Liquid stock markets make investment less risky and more investment. Stock market in Bangladesh is characterized by frequent changes in regulations, low market sizes-market capital & turnover, lowest number of financial products, low contribution to national exchequer, influx of large number investors without relevant knowledge, and expertise. Besides, Bangladesh stock market experienced different problems-regulatory failure, unethical and ill objective oriented behavior of market participants, lack of due diligence, and manipulation. So, market cannot perform well. In view of this, the present study has been undertaken aiming at identifying determinants of stock market in Bangladesh. The study has collected data from the secondary sources and analyzed the data collected by applying some descriptive measures, and linear regression model. The study has found that the stock market of the country is characterized by different features such as low size, low liquidity, low depth, acute fund crisis and so on. The study has also found from linear regression analysis that all macro-economic variables such as CPI, Interest Rate, IR, and ER have significant impact on the stock market performance. Finally, the paper concludes with some pragmatic policy measures such as sound macroeconomic policy for monitoring interest rate and exchange rate movement.Keywords : Stock Market, Liquidity, Performance, Macro-economy, and investment

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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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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