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INDONESIA
Indonesian Management and Accounting Research
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 5 Documents
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Search results for , issue "Vol. 10 No. 2 (2011)" : 5 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2069.312 KB) | DOI: 10.25105/imar.v10i2.1297

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1944.005 KB) | DOI: 10.25105/imar.v10i2.1298

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1322.157 KB) | DOI: 10.25105/imar.v10i2.1299

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.171 KB) | DOI: 10.25105/imar.v10i2.1300

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1093.829 KB) | DOI: 10.25105/imar.v10i2.1301

Abstract

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.

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