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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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HUMAN RESOURCE DEVELOPMENT PRACTICES IN SOME SELECTED BUSINESS ENTERPRISES IN BANGLADESH: AN EXPLANATORY STUDY Mohammad Aktaruzzaman Khan; Saleh Jahur
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

Rapid changes in technology and global structure have made business and finance environment most competitive across the world. To cope with these changes, business firms have urgently required the development of their human resources as one of the most human resources strategies. A well-motivated skilled work force is crucial if an economic unit is to complete effectively both in the national as well as global markets. The present study has examined the FIRD practices of 38 business firms of different economical important industries. It has found that HRD practices with respect to the training methodology, training areas, techniques of importing training etc. across the sample enterprises differ substantially. It has suggested some important policy measures such as linking training to 'strategic coal', delivery of programs using sophisticated methodology. policy for selecting trainers. etc. in order to make the training program goal oriented and consistent.JEL Classification:Key words: Human Resource Development, Training. Employees, Trainer. Performance of Training. and Training Programs.

THE NEED FOR IMPLEMENTATION OF ISLAMIC SOCIO ACCOUNTING Bayu Eka Silvia
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

Conventional Accounting is argued to be unsuitable for an Islamic Society because it embraces fundamental values and principles which are in conflict with its value. Adopting or even modifying conventional Accounting concept is insufficient to develop an accounting system which provides information that will lead to behavior consistent with Islamic norms and towards Islamic objective. Besides, Conventional accounting has increasingly come under attack in its home ground because of it adopting a narrow marginalist, utilitarian economic principle and the assumption of a pristine liberal economics democracy as the basis of soc iety. This paper aimed to emphasized how important is the implementation of Islamic Socio accounting in Islamic Economics and Islamic Financial institution, by showing critics on conventional accounting, its philosophy under value and inability of Conventional Accounting to be applied in Islamic Economics, particularly at their incapability for the purpose of Zakat and interest-free banking.JEL Classification:Keywords: Conventional Accounting, Islamic Socio accounting, Zakat , Islamic Banking

Some Thoughts About Accounting Conceptual Framework and Standards For Awqaf Institutions Muhammad Akhyar Adnan; Maliah Sulaiman; Putri Nor Suad Megat Mohd Nor
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

The awqaf institutions are, perhaps the less developed Islamic financial institutions compared to banking, insurance and zakat. However, these institutions are numerous and widespread all over the world, particularly in the countries where Muslim population is in existence. The attention to awqaf institutional development just took place in the last three to five years back. It is perhaps, why the development of these institutions seemed to be left far behind than other Islamic institutions. It is undeniable that the hidden strengths of awqaf institutions in solving the problems of the ummah, such as education, health and poverty eradication are so promising. However, this power will not be possible to explore, unless a variety of efforts are done. Among the important aspects that are less considered are the accounting issues which are strongly related to transparency, accountability and good governance. Needless to say accounting is one of critical points must be linked in the muamalah and ibadah activities. Several verses of the Holy Qur'an [QS 2:282: 5:1; 17:35, to mention but few] clearly assert some values related to accounting. Despite of the urge raised by others (e.g. Shahul and lhsan, 2007; Adnan, 2005) to develop a specific accounting standards for awqaf institutions, and accounting standards process being carried out by AAQIFI (2006), the discussion about how the conceptual framework and accounting standards should be welcome. This paper offers some thoughts which are expected to contribute to the development of conceptual framework and accounting standards for awqaf institutions. The discussion will be based on some review on related existing accounting standards on charity organizations, integrated with Islam ic values that cannot be released by awqaf institutions.JEL Classification: M4; N45Keywords: Awqaf Institutions, Accounting, Conceptual Framework, Standards

ON USE OF FACTOR ANALYSIS IN ANALIZING SERVICE QUALITY PERFORMANCE Gandhi Pawitan
Indonesian Management and Accounting Research Vol. 6 No. 1 (2007)
Publisher : Universitas Trisakti

Performance measurement within organization is not only in financial aspect but also in a quality of services must take into account. This measure becomes extremely important when organization focus in purely delivering services, such as in higher education institution. This paper has an objective to identify key factors which affect services quality performance of the operational of the higher education organization. A SERVQU AL approach provides a description of the service quality, and factor analysis guides a clear overview of an important factor of the service quality performance. The approach was applied to measure performance of the service quality within the Faculty of Social and Political Science, Parahyangan Catholic University. The result indicated a service quality performance measurement gives guidance in service quality control and improvement.JELCiassification: QOKeywords: SERVQUAL. performance measurement, quality improvement.

ECONOMIC MACRO INFLUENCE STUDY, CAPITAL, AND LIQUIDITY TO FINANCIAL PERFORMANCE AT LOCAL DEVELOPMENT BANK IN INDONESIA BEFORE AND AFTER AREA AUTONOMY Moir Hasan; Khairul Anuar; Abdul Ghafar Ismail
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

Purpose of this research is to know influence macro economic, capital, and liquidity to financial performance at local development bank (BPD) in Indonesia.This research is research explanatory, with research unit of all (population) Local Development Bank in Indonesia. Based on Indonesia Bank data there are 26 local development bank in Indonesia. Data collecting is done by using secondary data in the form of publication financial statements of local development bank of all Indonesia from the year 1996 until the year 2005 (during 10 years). Financial statements obtained from Indonesia bank head office and research bureau info bank. Research type applied is the causal relation by using census and secondary's data collecting and data analysis done through structural equation model (SEM). Result of this research indicates that : 1) macro variable of chartered investment counsel either before and also after area autonomy shows different result, before area autonomy doesn't have an effect on significant to financial performance, while after area autonomy influential significant; 2) variable capital influential significant to financial performance before area autonomy, while after area autonomy doesn't have an effect on significant; 3) variable liquidity before area autonomy influential significant to financial performance, and after area autonomy doesn't have an effect on significant.Keyword: macro economic, capital, liquidity, and financial performance.

THE CONSTRUCTION OF DEBT PAYMENT ABILITY MODELS PREDICTIONS USING FINANCIAL INDICATORS BASED ON HISTORICAL COST ACCOUNTING AND GENERAL PRICE LEVEL ADJUSTED ACCOUNTING Elizabeth Manurung
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

The purpose of this research is to measure the effect of economic crisis in Indonesia in the period of 1997 2001 and the effect of inflation on the financial indicators of the textile industries in West Java. Research method used descriptive analytic method, and the data used are collected by using a survey method. Using discriminant analysis and logistic regression the research find out that there are 8 models that can be used to predict the firm ability to pay their debt. The logistic regression using inflation accounting data turns out to be more accurate than the discriminant analysis. The logistic model using inflation data can predict correctly 95,4% of the actual data. The fact indicates that the high inflation rate during the crisis affect the financial condition which resulted the financial information about firms ability to pay their debt.Keywords: Financial indicators, Accounting inflation, Historical cost, debt payment ability.

BANKING CRISES: EMPIRICAL EVIDENCE OF IRANIAN BANKERS Mandi Salehi; Ali Mansouri
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

"Bank" is a term people use broadly to refer to many different types of financial institutions Banks generally, accept deposits and make loans. Deposits are money people leave in an institution with the understanding that they can get it back at any time or at an agreed-upon future time. A loan is money let out to a borrower to be generally paid back with interest. This action of taking deposits and making loans is called financial intermediation. In the view of the fact, banks like other institutions looking for benefit and income. This survey shows after interfering Iranian government to banking sector the going concern of Iranian banks became sustainable. This condition create some problems to Iranian economic, especially it caused higher level of inflation in Iran.Key Words: Bank crises, Survival, Inflation

PROBLEMS AND POSSIBILITIES OF KNOWLEDGE TRANSFER: A CASE STUDY ON POWEL ENERGY MANAGEMENT AB Mohammad Monoar Hossain
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

This study identifies problems, and recommends solutions within the realm of knowledge transfer in Powel Energy Management AB. The focus is on knowledge transfer on the inter-organizational level between the Swedish subsidiary and the Norwegian parent company. The study is based on data collected during interview with leading representatives from the Norwegian and Swedish organizations. The analysis is based on Davenport and Prusak's (1998) seven knowledge transfer hurdles in combination with Wang's (2004) model for knowledge transfer between parent company and subsidiary. The two key problems, which have been identified, are the parent company's moderate capacity to transmit knowledge and the subsidiary's moderate intent to learn. The author's recommendations consist of seven actions: 1) Use the word knowledge, 2) Disperse the knowledge base in the development team, 3) Create a direct link between the developers in Norway and business units in Sweden, 4) Make developers work in the selling and consulting environment, 5) Make the developers introduce new software features, 6) Increase usage of video conferencing, and 7) Introduce rewards for knowledge transfer.Key Words: Knowledge management, Knowledge transfer, Knowledge sharing.

THE IMPORTANCE OF BASIC ACCOUNTING KNOWLEDGE TO RURAL-BASED MICRO ENTREPRENEURS (Case of Bangladesh) Mohammed N Alam
Indonesian Management and Accounting Research Vol. 8 No. 2 (2009)
Publisher : Universitas Trisakti

The rural-based micro-entrepreneurs play a predominant role in generating job opportunities and solving unemployment in both least developed and developing nations of the world. In spite of its enormous contributions unfortunately, this sector of economy is found as a neglected sector in almost all developing nations. It is observed from the present research that besides financial needs the rural-based micro entrepreneurs requires knowing the basic knowledge in accounting so that they are capable of organizing their financial activities properly and maintaining records of their day to day monetary transactions. The paper reflects the results of an empirical study relating to the basic knowledge of different aspects of accounting among rural-based micro entrepreneurs in Bangladesh. The study also aimed at finding whether the rural-based micro entrepreneurs are conversant with recording their day to day transactions in the books of accounts and determine profit or loss of the firm accordingly. An 'Institutional Network's (Alam, 2002) theoretical approach and a qualitative research methodology are used to study this particular phenomenon.Keywords: basic accounting knowledge, rurol based micro entrepreneur

THE NPFM IN EMERGING ECONOMIES: THE MODIFIED BUDGETING SYSTEM (MBS) IN MALAYSIAN GOVERNMENT Muslim Har Sani Mohamad; Yusuf Karbhari
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

This study examines the impact of the MBS on overall financial management in the Malaysian central government organisations. This study adopted cross sectional survey with two main stages of data collection - questionnaire and interview surveys. Providing evidence on the applicability of NPFM in developing countries, generally the respondents agreed that the MBS had improved financial management processes of their organisations by virtue of Expenditure Target, greater autonomy to operational managers and result based performance measures. However, structural weaknesses related to annuality and resistance to change by managers might undermine the reforms. Problems including shortfall of allocations and delays in receiving funds at responsibility centres should be addressed by the government. More importantly, this study provides evidence about the effectiveness of the NPFM mechanisms, which has its western origin, to civil service organisations in emerging economies.Keywords : New Public Financial Management (NPFM), Modified Budgeting System (MBS), Evaluation, Emerging Economies, Malaysia, Financial Management

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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

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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