Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufa... more Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufactured products to Australia are performing poorly, even if compared to those of Malaysia and Thailand. The objectives of this study is to investigate the factors behind the poor export performance of Indonesian manufactured products in Australia. Two types of research techniques were conducted. Firstly a literature review, which includes the study of the theoretical framework of international trade, previous related research results and collecting secondary data from various sources. These techniques were used to investigate the causal factors from a macro or general point of view. Secondly, mail survey. Two types of questionnaire were designed, one was forwarded to seventy eight Australian importers, and the other was sent to seventy eight Indonesian exporters. These were aimed at investigating the factors behind the problems from a micro or specific point of view. In addition, two int...
This study is trying to compare the financial management of the three biggest and most welknown M... more This study is trying to compare the financial management of the three biggest and most welknown Masjid in Yogyakarta: Masjid Jogokariyan, Masjid Muttaqien, and Masjd Gedhe Kauman. The selection are based on three main variables which include the volume of cash flow, number of jamaah, and the financial management practices based on the following criteria: the organizational sructure and separation of function, personnel selection management, formulation of strategies in financial management, financial statements, and evaluation. The study applies the exploratory method. The simple descriptive analysis are conducted on data collected and triangulation data collected from three different viewpoints. Based on the data analysis, the study found that there are different financial management practices. The three biggest Masjid have simple financial statements. In addition, one of the Masjid has not applied the criteria of personnel selection. Generally the three biggest Masjids have ap...
International Journal of Islamic and Middle Eastern Finance and Management, 2009
PurposeThe purpose of this paper is to review the accounting treatments for corporate zakat, as a... more PurposeThe purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well as the accounting theoretical perspectives.Design/methodology/approachAccounting standards and guidelines related to zakat, including the Financial Accounting Standard No. 9 and the Technical Release i‐1, are examined. Additionally, analyses are made on the practices of Islamic financial institutions to determine their compliance with both standards and ontological aspects of zakat.FindingsThe study reveals that there is a general misconception of zakat, as indicated in several standards and guidelines, which has consequently resulted in inappropriateness in their proposed corporate zakat recognition and measurement and hence presentations. These inaccuracies, in one way or another, have not been...
Seiring dengan krisis multi dimensi yang menimpa Indonesia sejak pertengahan tahun 1997 yang lalu... more Seiring dengan krisis multi dimensi yang menimpa Indonesia sejak pertengahan tahun 1997 yang lalu, banyak masalah dan penderitaan yang dialami bangsa ini. Yang termasuk menonjol adalah dalam aspek ekonomi, dan lebih khusus lagi cukup banyak perusahaan yang bangkrut. Akuntansi, sesungguhnya sudah lama diyakini dapat membantu berbagai pihak untuk menyediakan informasi, membaca, bahkan memprediksi kondisi sebuah entitas. Tetap dalam kenyataan, cukup banyak yang kurang memperdulikan hal ini. Penelitian ini mencoba membuktikan secara empiris salah satu model yang dibangun oleh Altman (1986). Dia mengusulkan sebuah metode yang kemuduian disebut dengan Z-Score untuk memprediksi kebangkrutan sebuah entitas. Teori ini mengatakan bahwa potensi kebangkrutan dan tingkat kesehatan keuangan yang dimiliki oleh perusahaan bisa diprediksi sebelum perusahaan tersebut dinyatakan bangkrut dan bisa diketahui dengan menganalisis tingkat kesehatan keuangan perusahaan, penelitian ini akan menjawab pertanyaan yang mungkin masih timbul sehubungan dengan pengukuran potensi kebangkrutan tersebut. Pertanyaan utama yang akan dijawab dalam penelitian ini adalah: apakah benar analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis ini bisa digunakan sebagai alat ukur.
Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufa... more Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufactured products to Australia are performing poorly, even if compared to those of Malaysia and Thailand. The objectives of this study is to investigate the factors behind the poor export performance of Indonesian manufactured products in Australia. Two types of research techniques were conducted. Firstly a literature review, which includes the study of the theoretical framework of international trade, previous related research results and collecting secondary data from various sources. These techniques were used to investigate the causal factors from a macro or general point of view. Secondly, mail survey. Two types of questionnaire were designed, one was forwarded to seventy eight Australian importers, and the other was sent to seventy eight Indonesian exporters. These were aimed at investigating the factors behind the problems from a micro or specific point of view. In addition, two int...
This study is trying to compare the financial management of the three biggest and most welknown M... more This study is trying to compare the financial management of the three biggest and most welknown Masjid in Yogyakarta: Masjid Jogokariyan, Masjid Muttaqien, and Masjd Gedhe Kauman. The selection are based on three main variables which include the volume of cash flow, number of jamaah, and the financial management practices based on the following criteria: the organizational sructure and separation of function, personnel selection management, formulation of strategies in financial management, financial statements, and evaluation. The study applies the exploratory method. The simple descriptive analysis are conducted on data collected and triangulation data collected from three different viewpoints. Based on the data analysis, the study found that there are different financial management practices. The three biggest Masjid have simple financial statements. In addition, one of the Masjid has not applied the criteria of personnel selection. Generally the three biggest Masjids have ap...
International Journal of Islamic and Middle Eastern Finance and Management, 2009
PurposeThe purpose of this paper is to review the accounting treatments for corporate zakat, as a... more PurposeThe purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well as the accounting theoretical perspectives.Design/methodology/approachAccounting standards and guidelines related to zakat, including the Financial Accounting Standard No. 9 and the Technical Release i‐1, are examined. Additionally, analyses are made on the practices of Islamic financial institutions to determine their compliance with both standards and ontological aspects of zakat.FindingsThe study reveals that there is a general misconception of zakat, as indicated in several standards and guidelines, which has consequently resulted in inappropriateness in their proposed corporate zakat recognition and measurement and hence presentations. These inaccuracies, in one way or another, have not been...
Seiring dengan krisis multi dimensi yang menimpa Indonesia sejak pertengahan tahun 1997 yang lalu... more Seiring dengan krisis multi dimensi yang menimpa Indonesia sejak pertengahan tahun 1997 yang lalu, banyak masalah dan penderitaan yang dialami bangsa ini. Yang termasuk menonjol adalah dalam aspek ekonomi, dan lebih khusus lagi cukup banyak perusahaan yang bangkrut. Akuntansi, sesungguhnya sudah lama diyakini dapat membantu berbagai pihak untuk menyediakan informasi, membaca, bahkan memprediksi kondisi sebuah entitas. Tetap dalam kenyataan, cukup banyak yang kurang memperdulikan hal ini. Penelitian ini mencoba membuktikan secara empiris salah satu model yang dibangun oleh Altman (1986). Dia mengusulkan sebuah metode yang kemuduian disebut dengan Z-Score untuk memprediksi kebangkrutan sebuah entitas. Teori ini mengatakan bahwa potensi kebangkrutan dan tingkat kesehatan keuangan yang dimiliki oleh perusahaan bisa diprediksi sebelum perusahaan tersebut dinyatakan bangkrut dan bisa diketahui dengan menganalisis tingkat kesehatan keuangan perusahaan, penelitian ini akan menjawab pertanyaan yang mungkin masih timbul sehubungan dengan pengukuran potensi kebangkrutan tersebut. Pertanyaan utama yang akan dijawab dalam penelitian ini adalah: apakah benar analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis tingkat kesehatan bisa digunakan untuk memprediksi potensi kebangkrutan dan seberapa jauh analisis ini bisa digunakan sebagai alat ukur.
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