Dr. Marko S. Hermawan, CA, CPMA, ACPA, CertDA

Dr. Marko S. Hermawan, CA, CPMA, ACPA, CertDA

Head of International Business Management Program
(+62-21) 2977-9100, Ext 7415
Building A, Room 4, 4th floor, Binus Business School BINUS University, Alam Sutera Campus, Jl. Jalur Sutera Barat Kav.21 Alam Sutera-Serpong, Tangerang 15325, Indonesia


Dr. Marko has worked in various industries for over 10 years, mostly as an accountant. During that period, his work was related to IT and the pharmaceutical and education industries. He is well-versed in the usage of accounting software, including lecturing MYOB for undergraduate student, from its usage when creating a company through to its use in problem-solving matters.

Prior to his current position, Dr. Marko was assigned as the Head of Program of the Undergraduate School of Accounting and Finance in Binus University International from 2009-2011.

Dr. Marko obtained his bachelor’s degree in accounting from the University of Indonesia. He pursued his Master’s 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.

Academic Qualification

  • > Doctor of Philosophy (Ph.D), Victoria University of Wellington, New Zealand
  • > Master of International Business (MIB), Curtin University of Technology, Australia
  • > Bachelor of Economics (SE), University of Indonesia

Research Interest

His research interests are institutional theory, organizational cultures, and behavioral accounting. Currently, his research area focuses on Moringa Cultivation, Industrialization, and Carbon Emission in East Nusa Tenggara. He also has a passion for youth and music education.

Teaching Interest

Dr. Marko teaches undergraduate courses such as Accounting for Business, Financial Management, Management Accounting, Accounting Information Systems, Business in Indonesia and Research Methodology.


  • > ASEAN Chartered Professional Accountant (ACPA) – Certificate No. ID.0002615
  • > Chartered Accountant (CA) Registered No. 11.D20875
  • > Certified Professional Management Accountant (CPMA) – Certificate No. 5102218
  • > 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

Professional Link

  • > LinkedIn: https://www.linkedin.com/in/dr-marko-hermawan-ca-cpma-acpa-certda-17734a20/

Textbook, Modules, Monographs and Video-Based Learning

  1. > Hermawan, M. S., & Nugraha, U. (2022). The Development of Small-Medium Enterprises (SMEs) and the Role of Digital Ecosystems During the COVID-19 Pandemic: A Case of Indonesia. In Handbook of Research on Current Trends in Asian Economics, Business, and Administration (pp. 123-147). IGI Global.
  2. > Syamil, A., Heriyati, P., & Hermawan, M. (2020), Perspektif Industri Financial Technology di Indonesia, Qiara Media Partner, Jakarta (Reference Book)
  3. > Hermawan, M. (2023), Contemporary Culture in Southeast Asia; A Modular Textbook, Binus Business School, Jakarta
  4. > Hermawan, M., Nugraha, U., & Modjo, M.I., (2020), Business in Indonesia; A Modular Textbook, Binus Business School, Jakarta
  5. > Hermawan, M. (July, 2020), Southeast Asia Housings and Buildings Architecture [Video-based Learning]. https://dashboard.moovly.com/projects/ca3da3de-8bb9-47b7-b09f-968bab03d895
  6. > Hermawan, M. (July, 2020), Southeast Asia Traditional Dances [Video-based Learning]. https://dashboard.moovly.com/projects/f53d95ad-7e52-4b20-9f28-c3e17a7c713a
  7. > Hermawan, M. (July, 2020), Southeast Asia Traditional Music Instruments [Video-based Learning]. https://dashboard.moovly.com/projects/c05d4b38-db0d-42e9-a913-e120a48a0ea4


Peer-Reviewed Publications

  1. > Hermawan, M. S., Tohang, V., Tandiono, R., & Wardhana, J. D. K. (2022). Perceptions of Accounting and Accountants According to Indonesian Musicians. Jurnal ASET (Akuntansi Riset), 14(1), 021-032.
  2. > Hermawan, M. S., & Lawita, F. I. (2022). Accounting Conservatism, History, and Culture; A Reflection from ‘Cina Benteng’Ethnic Group. Jurnal Akuntansi Multiparadigma, 13(2).
  3. > Hermawan, M., Heriyati, P., & Andrew, N. (2021, April). Exploring program on ocean plastic pollution management: Case of NGO in Jakarta. In IOP Conference Series: Earth and Environmental Science (Vol. 729, No. 1, p. 012122). IOP Publishing.
  4. > Haupt, J. P., Sutrisno, A., & Hermawan, M. S. (2021). Motivations and outcomes in dual-degree programs: insights from graduate scholarships for Indonesian civil servants. Asia Pacific Education Review, 22(3), 535-548.
  5. > Hermawan, M.S & Abiyusuf, B. (2021). Factors identifying musician entrepreneurship in a less-developed country; a case of Indonesia’s independent musician, Journal of Entrepreneurhsip in Emerging Economies, forthcoming.
  6. > Hermawan, M. S., & Sugiarto, E. (2021). The Institutionalization of An Intermediary Organization: A Case Study of ‘Pemuda Pancasila’ Business Intermediary in Indonesia. PalArch’s Journal of Archaeology of Egypt/Egyptology, 18(1), 153-165.
  7. > Hermawan, M. S., Delvy, & Hapsari, T. (2020). Marginalization And Significance Of Power In Accounting; A Case Study Of The Betawi Tribe Society In Indonesia. International Journal of Management, 11(12). P. 1253-1265
  8. > Sari, T. O. E., & Hermawan, M. S. (2020). Reflection of Qualitative Characteristics of Accounting In Culture; A Case Study on Wayang in Yogyakarta. International Journal of Management, 11(12), p. 1910-1917
  9. > Syamil . A, Heriyati . P and Hermawan M. S. (2020). Understanding Peer-To-Peer Lending Mechanism in Indonesia: A Study of Drivers and Motivation. ICIC Express Letters, Part B: Applications, 11 (3), 267-277
  10. > Hermawan, M., Abigail, P., Martowidodjo, YH, & Tohang, V., (2020), Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach, Journal of Economics, Business, & Accountancy Ventura, 22(3), p.424-434
  11. > Hermawan, M.& Loo, M.K, (2019), The Construction of Kekeluargaan as an Indonesia’s Organizational Culture, Humaniora, 31(1), p. 1-13
  12. > Hermawan, M. & Kokthunarina (2018), Factors influencing accounting students’ perception of accounting ethics; An Empirical Study in Indonesia, Jurnal Akuntansi dan Bisnis, 18(2), p. 88-97.
  13. > Hermawan, M. & Choong, L. (2018), Mapping the terrain; the Indonesian Business perspective on ASEAN Economic Community, Southeast Asian Management Journal, 12(2), 164-182.
  14. > 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
  15. > 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
  16. > Hermawan, M. (2013). Factors Affecting Marching Band Competition Results; An Empirical Study of Indonesian Marching Band Activity,Malaysian Music Journal, 2(1).
  17. > 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.
  18. > Waworuntu, S.R.,Hermawan, M. & Hokardi, S.N. (2012). Effects of Corporate Governance Variables on Earnings Management in Indonesia, Jurnal Keuangan dan Perbankan,
  19. > 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.
  20. > Hermawan, M. (2010). Interaksi Multidisiplin Ilmu dalam Sebuah Organisasi; Studi Kasus Organisasi Marching Band,Jurnal Universitas Paramadina, conference edition.


Conference Presenter and Speaker

  1. > Thoha, N., Burhanudin, B., Hermawan, M. S., & Aditya, L. F. (2022, February). Lockdown policy and its impact on employee termination and restaurant sustainability in Indonesia and European countries. In Proceeding of the International Conference on Family Business and Entrepreneurship (Vol. 2, No. 1).
  2. > Hermawan, M., Heriyati, P., and Andrew, N., (2020) Exploring Program on Ocean Plastic Pollution Management: Case of NGO in Jakarta, paper presented at the 2nd International Conference on Biospheric Harmony Advanced research (ICOBAR), Jakarta, Indonesia
  3. > 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 https://eudl.eu/doi/10.4108/eai.26-1-2019.2283142
  4. > 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
  5. > Hermawan, M. & Sugiarto, 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
  6. > 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.
  7. > Hermawan, M. (2017), presented as the Plenary Speaker for the Philippines Association of Graduate Education (PAGE), September 20th, 2017, Manila, The Philippines.
  8. > 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
  9. > 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.
  10. > 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.
  11. > 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
  12. > 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.
  13. > 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

Popular Articles


Professional Experience

Head of Program – International Business Management at Binus Business School – Alam Sutera Campus – September 2022 – Present

Managing International Business Management Program. Coordinating Faculty and student body of 1500 students.

Head of Program – International Business at Binus University International –  June 2015 – August 2022

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


Visiting Faculty

  1. > Visiting faculty to ESIC University, Spain, 2022
  2. > Visiting faculty to Nanyang Polytechnic, Singapore, 2022
  3. > Visiting faculty to the Republic Polytechnic, Singapore, 2021
  4. > Visiting faculty to Bournemouth University, Bournemouth, United Kingdom; November 2019; subject taught: Business Culture in Indonesia
  5. > Visiting Faculty to University of Suffolk, Ipswich, United Kingdom; November 2018; subject taught: Qualitative research in Accounting.
  6. > Faculty Exchange to Universitat Pompeu Fabra (UPF), Barcelona, Spain, under A4U Erasmus+ staff exchange between UPF and Binus Universities; October 2018; subject taught: Audit professionalism in Indonesia
  7. > Faculty Exchange to Cologne Business School, Cologne, Germany; October 9 – 14, 2017; Subject taught: Cross Cultural Management, Indonesian Business Culture
  8. > Faculty Exchange to Ningbo University, China; November 22 – 25, 2015; Subject taught: ASEAN Economic Community & Qualitative Research in Accounting


  • > Indonesian Accounting Association (IAI)
  • > Certified Professional Management Accountant
  • > Certified Data Analytics – ACCA – IAI

Scholarships, Grants and Academic Awards

  • > 2022 Matching Fund Kedaireka Grants, Ministry of Education, Culture, Research, Technology, research title: Process Mapping and Supply Chain of Moringa Cultivation Industrialization in the East Nusa Tenggara Islands; co-team with Vidayana & Ida Bagus Kertyayana.
  • > 2022 Ministry of Education, Culture, Research, Technology (DIKTI), Master Thesis Grant, title of research: ACCOUNTING EQUATION, KEKELUARGAAN, AND MYSTICISM; A REFLECTION OF THE BELIS MARRIAGE TRADITION OF EAST SUMBA, amount of IDR 29,000,000,-, student name: Andriani Grace Irene Nomleni
  • > 2021 Matching Fund Kedaireka Grants, Ministry of Education, Culture, Research, Technology, research title: PENGEMBANGAN PRODUK LAYANAN VIRTUAL LABORATORIUM KOMPETENSI KLINIK MAHASISWA KEPERAWATAN (VNURSLAB), amount of IDR 1.1 Billion, co-work with Universitas Padjajaran.
  • > 2021 Ministry of Education, Culture, Research, Technology (DIKTI), Basic Research of Higher Education Excellence, a 2-year research grant to support a research project entitled ‘Resistance or Resilience to Change; An Exploration Study of Human Resources on culinary SMEs in Indonesia’, co-authored with Dr. Nurianna Thoha & Burhanuddin, MTI, amount of IDR 600,000,000,-
  • > 2020 Ministry of Research, Technology & Higher Education (DIKTI), Postgraduate Thesis Grant, amount of IDR 30,000,000,- to support student’s thesis entitled ‘ A Reflection Of Qualitative Characteristics of Accounting and Culture; A Case Study on Wayang In Yogyakarta
  • > 2018 Erasmus+ Faculty Mobility; 1 week mobility to Universitat Pompeu Fabra, Barcelona, Spain, November 2018.
  • > 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