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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
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
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.
Articles 5 Documents
Search results for , issue "Vol. 12 No. 2 (2013)" : 5 Documents clear
ACHIEVING PRODUCTIVITY THROUGH BUDGETARY REFORM : A PROPOSAL FOR NEGARA BRUNEI DARUSSALAM Razali Mat Zin
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1115.078 KB) | DOI: 10.25105/imar.v12i2.1165

Abstract

The principle budget and productivity reforms of recent decades have shared a common error whereby they have been preoccupied with measurement while ignoring the incentive environment of public organization and their managers. This paper is an attempt to discuss issues pertaining to Negara Brunei Darussalam budgeting process which focus on a pervasive set of disincentives that penalize productivity improvements. The future of both productivity improvement and the country planning depends upon the incentives we create for the public organizations through the budgetary process. Some strategies to remedy the situation in Brunei are recommended.
MARKET TESTING AND CONTRACTING-OUT OF GOVERNMENT CORPORATE SERVICE Nick Sciulli; Victoria Wise
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.317 KB) | DOI: 10.25105/imar.v12i2.1166

Abstract

The objective of this study is to identify specific issues considered to be major implementation obstacles by managers faced with the policy decision to shift services to the private sector. The shifting (contracting-out) of corporate services in a large government organisation is used as a case study to identify issues impacting on management decision-making in the contracting-out process. Matters such as the organisational approach to determination of service costs and changes to the stock of organisational knowledge are considered. Important findings include that an unusual and possibly unique integrated model for contracting-out was used; and, that managers adopted an avoidable-cost approach in contracting-out decisions.Keywords: Contracting-out; Government; Integrated model
MONEY AND REAL ECONOMY RELATIONSHIP: THE CASE OF SAUDI ARABIA Masudul Alam Choudhury
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1437.787 KB) | DOI: 10.25105/imar.v12i2.1167

Abstract

The money-economy relationships for Saudi Arabia are theoretically conceptualized and empirically estimated to derive the nature of such relationships in the perspectives of economic stabilization and sustainable development of Saudi economy. The M1 supply of money is found to be the predominant component of money supply in Saudi Arabia contributing to real sectoral linkage between money and development. Yet changes in other components of money supply, M2 and M3, are found to indicate a growing trend towards a regime of long-run savings as opposed to spending in the Saudi Economy. Policy recommendations are derived. The statistically significant relationship of M1 supply of money in Saudi Arabia indicates the prominent role of money in circulation in the real economy. This is a strong feature of endogenous money. Endogenous money is referred to here as the resource mobilization of money into real economic activities. Money therefore established a systemic general equilibrium relationship with other real sector variables.
Searching for Saving Effects of Fiscal Policy : Evidence from Muslim Countries Muhammad Zilal Hamzah; Abd. Ghafar b. Ismail
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.544 KB) | DOI: 10.25105/imar.v12i2.1169

Abstract

The studies on the effects of fiscal policy on the macroeconomic variables are well documented. But, the focus is only concentrated on interest rates, consumption, investment and economic growth. Based on a panel data model, this paper investigates whether the fiscal policy has an effect on national saving in Muslim countries. We will show that the response of national savings to fiscal policy are not limited to large fiscal contractions, but also, high or rapidly growing public debt may appear to be a good predictor of those affects. We also find that, in Muslim countries, the size and significance of the interaction terms are again stronger during expansions than during contractions.JEL classification: E21; E62; H31Keywords: fiscal policy; national saving; Muslim countries
The Balanced Scorecard as a Framework for Measuring International Joint Ventures Performance Andreas Hoffjan; Martin Karlowitsch
Indonesian Management and Accounting Research Vol. 12 No. 2 (2013)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1272.463 KB) | DOI: 10.25105/imar.v12i2.1170

Abstract

International joint ventures present a factor that becomes more and more important in the commercial activities of companies. However, the development of systems for performance measurement of joint ventures remains largely unsolved. In this article, the Balanced Scorecard is adjusted to the requirements of joint ventures. This concept is especially appealing for joint ventures, because mere financial performance measurement is absolutely inadequate, if non-financial goals are pursued by the joint venture-partners. It reduces the complexity of the decision-making process by its focus on critical success factors and their clustering into four perspectives. As the utilization of synergies and soft factors like mutual trust and harmony are crucial for the success of joint ventures, the authors suggest the addition of a cooperation perspective to incorporate these issues. The concrete application and the design of the different perspectives of a Balanced Scorecard are illustrated by the example of the Chinese-German joint venture Ameco.Key words : international joint venture; balanced scorecard; performance measurement, case study

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