International Business

Marko S. Hermawan

Marko S. Hermawan Ph.D

Ph.D. (VUW), Master of International Business(Curtin), Sarjana Ekonomi – Akuntansi (UI)
Head of Program – International Business
Telephone : +62-21-720-2222 ext: 3150
Location : Room 402, 4th floor,
BINUS International, JWC Campus, Jl. Hang Lekir I No. 6, Senayan, Jakarta, Indonesia



Marko has worked in various industries for more than 10 years, mostly as an accountant. During that period, his works were related to IT, pharmaceutical and education industries. He is well-versed in the usage of accounting software, including lecturing MYOB for undergraduate student, and enable in creating a company through to its use in problem-solving matters. Prior to his current position, Marko was assigned as the Head of Program of the undergraduate school of Accounting and Finance in Binus University International from 2009-2011. After finishing his Ph.D. degree, Marko becomes the Head of Program of the International Business program at Binus University International. His main role is to organize study and curriculum mapping, handling students and coordinating lecturer class assignments.

Marko obtained his bachelor degree in accounting from the University of Indonesia in 1998. He pursued his Master degree in International Business from Curtin University in 2000 and continued his doctoral degree in Accounting at Victoria University of Wellington from 2011 until 2015.



2011 – 2016 – Victoria University of Wellington, New Zealand; Doctor of Philosophy (Ph.D.) in Accounting

1999 – 2000 – Curtin University of Technology, Australia; Master of International Business (MIB)

1993 – 1998 – University of Indonesia, Indonesia; Bachelor of Economics (SE), major in Accounting


July 2018 – Chartered Accountant (CA) – Registered No. 11.D20875

July 2018 – Certified Professional Management Accountant (CPMA) – Certificate No. 5102218


Marko’s research interests are institutional logics, organizational cultures, behavioural accounting, and Indonesian culture. His dominant research methodology is qualitative approach, based on interpretivism theoretical perspective. Currently, his research area focuses on the ASEAN Economic Community (AEC) and its impact to Indonesian business society. He also has passion for youth and music education.


  • Qualitative Research in Accounting & Business
  • Introduction to Accounting
  • Intermediate Accounting
  • Managerial Accounting
  • Accounting Computer Package (MYOB)
  • Accounting Information Systems (AIS)
  • Business in Indonesia
  • Cross Cultural Management


Thesis title: An investigation of organisational culture: a case study of Indonesia’s professional accounting firms.

This research is to investigate the extent to which Indonesian audit professionalism are influenced by external factors such as the Global Professional Network, Indonesian cultures, political economy, and the accounting profession. The organisational field is observed to gain understanding of norms and values that socially constructed by auditors within the organisation in order to seek legitimacy, whereas the institutional fields are observed to obtain factors that influenced the organisation. These dimensions are combined in an institutional manner, in order to explore the possible factors that influence audit professionalism in Indonesia. This research employs institutional logics offered by Thornton, Ocasio, Lounsbury (2012). These logics are to be related to six audit professionalism dimension offered by Kerr, et al (1977) of expertise, autonomy, collegial maintenance of standards, ethics, professional commitment, and professional identification. The application of Institutional logic is purposed to identify the ideal types of accounting firm in Indonesia, in that the framework enables to absorb elements that reflect a specific country’s norms and values.


  1. Hermawan, M & Baskerville, R., (2019), Culturally-specific impacts on audit practice: An Indonesian case study, paper under review in Auditing: A Journal of Practice & Theory (Q1).
  2. Hermawan, M., Vargas, M. & Handika, R., (2019) Should Corporate Social Responsibility Disclosure be a Moderating Variable? Evidence from Indonesia, paper under review in Derema: Development Research in Management.
  3. Hermawan, M, (2019), A Perception of Indonesian Marching Bands towards Music Education, paper under review in the Harmonia: Journal of Art Research and Education


  • Module development for three courses: Business in Indonesia, Business in ASEAN and South East Asian Culture. These modules are designed for the three respective subjects offered in International Business program.


  1. Visiting Professor at the University of Suffolk, Ipswich, United Kingdom; November 2018, teaching Research Methods
  2. Faculty Exchange to Universitat Pompeu Fabra (UPF), Barcelona, Spain, under A4U Erasmus+ staff exchange between UPF and Binus Universities; October 2018
  3. Faculty Exchange to Cologne Business School, Cologne, Germany; October 9 – 14, 2017; Subject taught: Cross Cultural Management, Indonesian Business Culture
  4. Faculty Exchange to Ningbo University, China; November 22 – 25, 2015; Subject taught: ASEAN Economic Community, Qualitative Research in Accounting


  1. Hermawan, M. & Loo, M.K, (2019), The Construction of Kekeluargaan as an Indonesia’s Organizational Culture, Humaniora, 31(1), p. 1-13 (link)
  2. Hermawan, M. & Kokthunarina (2018), Factors influencing accounting students’ perception of accounting ethics; An Empirical Study in Indonesia, Jurnal Akuntansi dan Bisnis, 18(2). (link)
  3. Hermawan, M. & Choong, L (2018), Mapping the terrain; the Indonesian Business perspective on ASEAN Economic Community, Southeast Asian Journal of Management, 12(2). (link)
  4. Hermawan, M. & Putri, J.S. (2018), Can Management Control Systems be applied in SME? A case study of small manufacturing in Indonesia, Indonesian Journal of Accounting Research, 21(1), p. 75-98 (link)
  5. Hermawan, M. & Mulyawan, S. (2014), Profitability and Corporate Social Responsibility; An Analysis of Indonesia’s Listed Company, Asian Pasific Journal of Accounting and Finance, 3(1), p. 15-31 (link)
  6. Hermawan, M. (2013). Factors Affecting Marching Band Competition Results; An Empirical Study of Indonesian Marching Band Activity,Malaysian Music Journal, 2(1). (link)
  7. Bambang, M. & Hermawan, M. (2012), Founding Family Ownership and Firm Performance: Empirical Evidence from Consumer Goods Industry in Indonesia, Journal of Applied Finance and Accounting, 4(2), p. 112-131. (link)
  8. Waworuntu, S.R.,Hermawan, M. & Hokardi, S.N. (2012). Effects of Corporate Governance Variables on Earnings Management in Indonesia, Jurnal Keuangan dan Perbankan, 16(3), p. 372-381. (link)
  9. Hermawan, M., Tirok, J., & Dawis, D.S. (2010). The Analysis of Company Vulnerability Degree using Altman model; A survey of public listed companies in Indonesia,Journal of Applied Finance and Accounting, 2(2), p.88-99. (link)
  10. Hermawan, M. (2010). Interaksi Multidisiplin Ilmu dalam Sebuah Organisasi; Studi Kasus Organisasi Marching Band,Jurnal Universitas Paramadina, conference edition.


  1. Mayangsari, E., Hermawan, M. & Juwono, V., (2019), Indonesian Accounting Professionals and ASEAN’s Mutual Recognition Arrangement; An Exploratory Study of Employability Factors, Conference: The 1st Workshop on Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification in conjunction with COMDEV 2018, Medan, Indonesia. Retrieved from
  2. Hermawan, M., Abigail, P. Hutagaol-Martowardojo, Y., Tohang, V. (2019), Tax Amnesty And The Perception Towards Tax Compliance In Indonesia; An Institutional Approach, paper presented at Konferensi Ilmiah Akuntansi (KIA), Jakarta, Indonesia
  3. Hermawan, M. and Soegiarto, E, (2018), Institutionalization of an intermediary organization; A case study of ‘Pemuda Pancasila’ as business intermediaries in Indonesia, paper presented at the International Conference of Management, Hospitality and Accounting (IMHA), Jakarta, Indonesia
  4. Hermawan, M. & Baskerville, R. (2017), ‘Understanding the Indonesian Accounting Firm: An Institutional Logics Perspective’, paper presented in the Simposium Nasional Akuntansi (SNA) XX, Jember, East Java, Indonesia.
  5. Hermawan, M. (2017), presented as the Plenary Speaker for the Philippines Association of Graduate Education (PAGE), September 20th, 2017, Manila, The Philippines.
  6. Hermawan, M. & Rizal, K., (2017), ‘Private- and State-owned Enterprises Performance; an Empirical Study of Oil & Gas and Consumer Goods Companies in Indonesia’, paper presented in the 2nd International Conference on Organizational Performance Excellence (iCOPE), Bandung, Indonesia
  7. Hermawan, M. (2017), ‘Kekeluargaan as a Foundation of Indonesian Business Norm’, paper presented in the ASEAN Symposium of Sociology 2017, University of Indonesia, Depok, Indonesia.
  8. Choong, L. & Hermawan, M. (2016), ‘Mapping the terrain; the Indonesian Business perspective on ASEAN Economic Community’, paper presented in the 13th Academy for Global Business Advancement (AGBA), Surakarta, Indonesia.
  9. Hermawan, M (2013), An investigation of organisational culture: a case study of Indonesia’s professional accounting firms, paper presented in the 7th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA); Doctoral Colloquium, Kobe, Japan
  10. Waworuntu, S.R, Hermawan, M. and Hokardi, S., (2011), The Impact of Corporate Governance Variables on Earnings Management in Indonesia, paper presented in The 23rd Asian-Pacific Conference on International Accounting Issues, 16 – 19 October 2011, Beijing, China.
  11. Hermawan, M., Tirok, J., & Dawis, D.S. (2010). The Analysis of Company Vulnerability Degree using Altman model; A survey of public listed companies in Indonesia, paper presented in the 2nd Annual Conference in Globalization, Sustainability and Development, Bali, Indonesia


Marching Band Sebagai Pendidikan Berkarakter; Sebuah Solusi Komprehensif Pendidikan Non-formal Bagi Remaja (Marching Band as Education of Character; A Comprehensive Solution of Non-formal Education for Teens), published in Tune In Bulletin, 3rd edition, 2015


Project Manager – BINUS CREATES – January 2017 – October 2018 

  • Leading  the team to observe and advice to PT. Mandiri Tunas Finance (MTF) of core competency. MTF is one of the leading leasing company in Indonesia and a subsidary of PT. Bank Mandiri, Tbk and PT. Tunas Ridean, Tbk .

Member of Project Implementation to PT. Lucky Light Globalindo, July – December 2018

An SME company specializing in Electricity Transformer Assembly & Manufacture, located in Cileungsi, West Java. The Project involves inventory flow, accounting information systems, and MYOB installation and implementation

Head of Program – International Business at International Undergraduate Program (IUP) – Binus Business School –  June 2015 – Present

Managing International Business Program. Setting strategic planning for the program. Managing faculty members, students, curriculum, and IB activities Working closely with Partner Universities in various countries (Australia, New Zealand, UK, The Netherlands, Germany, and China)

Lecturer Assistant (Tutor) at Victoria University of Wellington – February 2012 – November 2012

Tutoring Introduction to Accounting Information System (ACCY 225) for MYOB and Xero labs, assignment and presentation marking.

Head of Program – Undergraduate School of Accounting & Finance at Binus University International – August 2007 – September 2011

Responsible for managing the school. Task including designing program courses, curriculum and syllabi, managing exams, organizing lecturer’s schedules, handling student academic problems, corresponding to partner universities.

Part-time Lecturer at Binus University International –  July 2005 – July 2007

Teaching accounting courses for undergraduate students in Binus University International: Accounting Computer Package (MYOB) & Advanced Computer Package (Microsoft Axapta)

Finance & Administration Director at PT. Sumber Natama Medika – November 2003 – February 2006

A pharmaceutical owned-company for distribution channel to hospitals and clinics. Items included OTC medicines, K medicines, syringes, consumables, and hospital equipment. Responsible in managing Finance Department. Responsible for monthly financial report, and tax Monitor debt collection and orders Design, create and document Accounting System, using MYOB Premier

Finance Manager at PT. Jasa Logistik Kesehatan Nusantara May 2001 – January 2003

A Joint-ventured company specializing in Hospital Information System Responsible for Accounting and Finance Department, handling 3 staffs. Responsible for monthly financial report, montly and yearly tax (SPT & SPM) Ability to design, create and document Accounting System, using MYOB for the company. As one of the system implementer for designing Hospital Information System – using 4th Dimension system


  • Certificate of International Financial Report (Cert. IFR) ACCA April 2010
  • Train the Trainers; International Financial Reporting Standards (IFRS) Indonesian Institute of Accountants June 2010
  • Fundamentals of Rehearsing Music Ensembles Coursera Verified Certificates License TDH44EVCZH July 2014
  • Fundamentals of Music Theory Coursera Verified Certificates License KXA36AGMFQ August 2014 NVivo 1: Working with Data and Basic Analysis Victoria University of Wellington June 2013
  • AACSB Assurance of Learning Seminar I AACSB International May 2016


2017 Faculty Excellence Awards; Best Teaching Performance Index (TPI) Binus University International

  • 2017 Binus University International – Internal Research Grant (IDR 8,000,000,-) to support research paper entitled ‘Kekeluargaan as a Foundation of Indonesian Business Norm’
  • 2016 Binus University International – Internal Research Grant (IDR 8,000,000,-) to support research paper entitled ‘Here comes the AEC; Institutional logics perspective in the Indonesian Business Society.’
  • 2011 BLN-DIKTI scholarship recipient from the Directorate General of Higher Education, Ministry of Research and Higher Education; The Republic of Indonesia September 2011 for a Full PhD Scholarship in Victoria University of Wellington, New Zealand
  • 2005 Best Teaching Performance Index (TPI) Binus International even semester 2005


  1. Pacific Accounting Review (PAR)
  2. Journal of ASEAN Studies (JOAS)


Apart from being the head of program, Marko has interest in youth education, such as marching band and drum corps activity. He has produced several music scores for top bands in Indonesia, and become a national and international judge. He holds the Drum Corps Europe (DCE) judge certificate.


Indonesian Accounting Association (IAI) from 2010

Overview & Teaching

Research & Publication

Qualification & Affiliation