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The Indonesian Management & Accounting Research (IMAR)
Published by Universitas Trisakti
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Articles 75 Documents
Key success factors creating values in Marketing: a study on Instant-Food-Products (IFPs) marketing in Bangladesh Rana, Mohammad Bakhtiar; Mowla, Md. Masrurul; Islam, Md. Tarikul
The Indonesian Management & Accounting Research (IMAR) Vol 10, No 1 (2011)
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The concern as a marketer is to determine the key success factors that create value for products to the consumers in Bangladeshi market with regard to selected IFPs. Doing business based on value delivered gives companies the means to get an equitable return for their efforts. This study focusing on three IFTs such as Noodles, Biscuits & Calces, and Chip, has attempted to determine the key success factors that create value for these products to the customers and retailers. Factors are then thoroughly scanned in terms of their merits and weights on the basis of findings from consumers and retailers survey. Finally the higher weighted factors have been considered as the key success factors that create va lue for the IFPs in Bangladeshi market. Study reveals an interesting finding that price is not the most important factor that consumers firstly prioritize in order to buy a brand of instant food product, rather taste and quality is the priority that consumers first consider. Moreover, in addition to taste and quality, packaging, price, advertising and availability of the product have been found to be the most important key success factors for instant food product marketing in Bangladesh. As the economy moves forward living styles with consumption pattern are becoming diverse. The criteria of choosing an instant food product, therefore, have been greatly different and factor dependent Marketers need to pay more attention on marketing strategy formation with regard to taste & quality, packaging and advertising as well as product innovation.Key words: key-success-factors, value creation, instant-food products, Introduction
INSTITUTIONALIZATION AND PROMOTION OF SAVING HABITS THROUGH BAI-MUAJJAL MODE OF FINANCING Alam, Mohammed N
The Indonesian Management & Accounting Research (IMAR) Vol 12, No 1 (2013)
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THE IMPORTANCE OF BASIC ACCOUNTING KNOWLEDGE TO RURAL-BASED MICRO ENTREPRENEURS (Case of Bangladesh) Alam, Mohammed N
The Indonesian Management & Accounting Research (IMAR) Vol 8, No 2 (2009)
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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 Networks (Alam, 2002) theoretical approach and a qualitative research methodology are used to study this particular phenomenon.Keywords: basic accounting knowledge, rurol based micro entrepreneur
ZAKAH MANAGEMENT IN SAUDI ARABIA, SUDAN AND INDONESIA Hasanah, Uswatun
The Indonesian Management & Accounting Research (IMAR) Vol 13, No 1 (2014)
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According to Islamic law, zakah is one of the pillars of Islam that must be performed by every Muslim, wherever they are. Zakah is essentially part of assets that must be expended by any Muslim, under the command of Allah for the benefit of others according to the levels specified by Him. Those expenditures are mandatory for any Muslim as a sign of gratitude for the blessings and gift of Allah, as an attempt to draw closer to Him, and also as a means to clean the property and individuality as a human. In addition, the purpose of zakah (Islamic tithe) obligation is to achieve social justice and welfare. Therefore, amil (zakah collector) as zakah manager shall always try hard and ascertain that the zakah he manages can improve the welfare of the community. For that reason the effectiveness or ineffectiveness of zakah to the improvement of the community is largely dependent on the amil. But in reality, there are still some countries whose zakah institution has not been functioning properly such as Indonesia. Therefore, Indonesia must take lesson from the countries that have succeeded in managing zakah properly, such as Sudan and Saudi Arabia.Keywords: zakat; amil.
THE NEW ECONOMIC POLICY AND THE ACCOUNTING PROFESSION IN MALAYSIA: A CASE OF A MISFIT? Ali, Azham Md.
The Indonesian Management & Accounting Research (IMAR) Vol 8, No 1 (2009)
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Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nations accounting arena and its immediate surrounding following the violence between Malays and Chinese in May 1969. The New Economic Policy (NEP) in 1971 changed the direction of the Malaysian economy away from a full free enterprise economy in the earlier years. As a result, the Companies Act 1965 and Accountants Act 1967 which together were aimed to facilitate the emergence of such an economy were mainly left unapplied until the mid-1980s when several important facets of the NEP were ended. In addition, the Malaysian Association of Certified Public Accountants debilitating conduct in the field of accounting examination and training and that of promulgation/adoption of accounting/auditing standards had certainly not helped in improving the situation. All in all, accounting in Malaysia during the NEP era was in an uncertain and unsatisfactory state perhaps befitting the context it was in where the government played the main role in the nations economy. Thus when it concerned the accounting profession and related matters in the NEP era, following Hopper et al. (1987), it can be argued that accounting development in Malaysia had been implicated in broader ideological and political struggles in the society. Keywords: Accounting, Malaysia, New Economic Policy, Malaysian Institute of Accountants, Malaysian Association of Certified Public Accountants, social context.
AUDITOR INDUSTRY SPECIALISATION IN MALAYSIA Md. Ali, Azham; Hadafi Sahdan, Mohd.; Harun Rasit, Mohd. Hadzrami
The Indonesian Management & Accounting Research (IMAR) Vol 6, No 2 (2007)
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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 Traditional Micro Institutions, in Income Inequality in Iran Dadgar, Yadollah; Nazari, Rohollah
The Indonesian Management & Accounting Research (IMAR) Vol 10, No 2 (2011)
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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
The Analysis of Determinant Factors of Poverty And Its Effect Toward Economic Development of Islamic Society : Case Study at Serdang Bedagai Regency At North Sumatera Province Hamzah, Muhammad Zilal; Siregar, Zainuddin
The Indonesian Management & Accounting Research (IMAR) Vol 11, No 1 (2012)
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in the last two decades. Indonesia has experienced contrasting episodes in terms of economic growth and changes in the pm erty rate. Prior middle 1980s until middle 19903. Indonesia experienced a high economic growth and a rapid reduction in poverty. During the economic crisis period of 1997-1999, however. the economy contracted substantially and poverty increased signit‘lcantly. wiping out many years of progress. Post-crisis. economic growth slowly recovered. but the poverty rate declined much faster falling to below the pre-crisis level. These contrasting episodes of growth and poverty trends provide the opportunity to empirically assess the relationship between economic development and poverty. Study of this relationships. usually divide the economy into three sectors: agriculture. industry. and services. The mechanism ofthe relationships between economic development and change in poverty must be better understood in order to formulate the most effective strategy for poverty reduction through macroeconomic policy. Therefore. this research tries to examine more specific than previous studies. that is the effect ofdetemiinant factors (such as: level of fonnal education. level ofsocial economic. agriculture land ownership. lslamicjob tradition) ofpm erty toward economic development. This research is done at Serdang Bedagai Regency at North Suimatera Province. The research hypothesis states that [m el of formal education and agriculture land ownership effect economic development significantly. Otherwise. level of social economic and Islamic job tradition insignificantly effect economic developmentKeywords: level of formal education. level of social economic. agriculture land ownership. Islamic job tradition, poverty. economiy development.
THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM Murwaningsari, Etty
The Indonesian Management & Accounting Research (IMAR) Vol 9, No 1 (2010)
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This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobins Q, institutional ownership, managerial ownership.
Searching for Saving Effects of Fiscal Policy : Evidence from Muslim Countries Hamzah, Muhammad Zilal; b. Ismail, Abd. Ghafar
The Indonesian Management & Accounting Research (IMAR) Vol 12, No 2 (2013)
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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