cover
Contact Name
Teodora Winda Mulia
Contact Email
winda@uwksm.ac.id
Phone
+6231-5678478
Journal Mail Official
rima@ukwms.ac.id
Editorial Address
Ruang Jurnal Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya Gedung Benedictus 2 Floor . Jalan Dinoyo 42-44 Kota Surabaya, East Java, Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
Research in Management and Accounting
ISSN : -     EISSN : 27233804     DOI : https://doi.org/10.33508/rima
Core Subject : Economy, Social,
Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to accounting and management. Therefore, RIMA accepts the articles from Indonesia authors and other countries. Research in Management and Accounting (RIMA) is published twice a year
Articles 35 Documents
THE INFLUENCE OF PROFITABILITY AND ACTIVITY RATIOS ON THE SHARES MARKET PRICE OF THE PUBLIC BANK COMPANIES IN INDONESIA Dwidjosumarno, Bambang Hadi Santoso
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2598

Abstract

The purpose of the study is to examine the influence of the ratios of ROA, ROE and ROI altogether and each of them and the shares market price of public bank companies in Indonesia during 2012-2017. ROA and ROE ratios on this study are regarded as the proxy of profitability ratios, while, ROI ratio on this study is considered as the proxy of activity ratio. Based on the study result, it shows that all ratios have a positive relationship with the shares market price of public bank companies in Indonesia. The results exhibit that each ROE and ROI has a positive relationship with the shares market price of public bank companies in Indonesia. However, it is inconsistent with ROA that it found that there is no relationship between ROA and the shares market price of public bank companies in Indonesia
PREDICTION SUSTAINABILITY COMPANY USING ARTIFICIAL NEURAL NETWORK Rifa, Rizka Noor; Muslih, Muhamad
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2674

Abstract

The study aims to find out how to predict company sustainability using Artificial Neural Networks (ANN) and looks at the relationship of board tenure, board age, company size, profitability, leverage, and liquidity in predicting sustainability of Asia Sustainability Reporting Rating (ASRR) participants in Indonesia period 2009-2018. Previous studies state that ANN is considered to provide accurate results in predictions. Therefore, this study uses ANN modeling for predicting sustainability. Company sustainability is assessed by analyzing sustainability performance in the Company’s Sustainability Report based on the Global Reporting Initiatives (GRI) G4 guidelines. The results of predictions using ANN indicate that company size, liquidity, and leverage contribute more than 50% in predicting company sustainability. Meanwhile, profitability, board age, and biard tenure contribute less than 50%.
INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI Saputra, Komang Adi Kurniawan
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2592

Abstract

This study aims to determine the effect of accounting information systems and good corporate governance on employee performance in Village Credit Institutions in Denpasar City. The data in this study are primary data obtained from distributing questionnaires directly to employees who work in Village Credit Institutions in Denpasar City. The sample in this study was 105 Village Credit Institutions using purposive sampling technique. The analytical method used is multiple linear regression. The results showed that the quality of accounting information systems and good corporate governance had a positive effect on employee performance. The results of the study simultaneously show that accounting information systems and good corporate governance have a significant effect on employee performance.
TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
THE EFFECT OF INTERACTION VIA SOCIAL MEDIA AND PAST ONLINE SHOPPING EXPERIENCE ON REPURCHASE INTENTION THROUGH TRUST IN TOKOPEDIA APPLICATION USERS IN SURABAYA Seber, Vincent
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2595

Abstract

This study aims to analyze the effect of interaction via social media and past online shopping experience on repurchase intention through trust in Tokopedia application users in Surabaya. Today, online purchasing through e-commerce is in vogue. Before making a purchase, most people will seek information first to increase their trust, and they can do this by interacting with others. Increasingly sophisticated technology makes this interaction easy because there is already social media. The information shared by someone certainly comes from their experience. E-commerce consumer interaction through social media and consumer shopping experience are important points so that consumers can increasingly trust an e-commerce and repurchase it in e-commerce. The sampling technique used is non probability sampling by means of purposive sampling. The sample used in this was 150 respondents. The requirements of respondents in this study were at least 17 years old who had made purchases at Tokopedia at least once in the last two months in Surabaya. Data was collected using a questionnaire. The data analysis technique used is SEM analysis with the LISREL program. The results of the study prove that interaction via social media and the past online shopping experience have a significant effect on trust. Trusts have a significant effect on repurchase intention. Interaction via social media and past online shopping experience has a significant effect on repurchase intention through trust.
UTILIZATION OF ACCOUNTING INFORMATION TO AVOID ESCALATION OF COMMITMENTS ON DECISION MAKING LEVELS WITH LOCUS OF CONTROL AS A MODERATING VARIABLE Pramesthi, Birgita Nindya
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2601

Abstract

The utilization of information helps an individual accounting for escalation could reduce commitment with the locus of control on which to base these individuals in taking a decision. However, current circumstance when information accounting received unprofitable, then these individuals can do cheating namely escalation commitment. Research aims to scrutinize utilization of information accounting to avoid escalation commitment in levels of decision making with locus of control as moderating variable. Escalation commitment at decision making represented on a scenario cases related to the nature of individual internal locus of control and external locus of control. The experiment was done using by design 2x2x2 between within subjects namely by test student scholarship for Magister Management Catholic Widya Mandala University through instrument cases related to decision making is usually done by manager in companies, by the number of participants 33 people. Experiment is done in class and supervised by researchers. Data from the end of it will analyzed by a statistical means ANOVA. Experimental results show that individual nature locus of external control escalation will hold the act of individual internal commitment than the locus of control. But the nature of individual internal locus of control can reduce the act of escalation commitment if having alternative investment favorable when come using the strategies future benefit in levels of decision making investment.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND ACCOUNTING CONSERVATIONS ON TAX AVOIDANCE Trisusanti, Dianita; Lasdi, Lodovicus
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2596

Abstract

Law number 17 about State Finances in Article 11 states that the income of the country consists of tax revenue, non-tax revenue, and grants. From year to year the Indonesian government has always increase revenue target of taxation sector. On the side of the taxpayer (company), tax paid to the government will be recognized as an expense, which in turn tax will reduce the amount of net profit of the company. The company believes that tax evasion provide substantial economic benefits and un-expensive sources of financing. The purpose of this study was to examine and analyze whether the corporate government mechanism (institutional ownership concentration, the percentage of independent board, the number of commissioners, the number of audit committee, and quality audits) and accounting conservatism take effect on tax avoidance. This research is a quantitative research with the object of research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. Data were obtained from the publication of the audited financial statements or annual reports by IDX and book of ICMD. Sampling in this study used purposive random sampling. Data analysis techniques used in this research is regression analysis Ordinary Least Square (OLS). The results showed that the corporate governance mechanism influence on tax avoidance. Three of five proxy mechanism of corporate governance have significant effect on tax avoidance, those three proxies are institutional ownership, number of board of directors, and audit committees, while two other proxy are the percentage of independent board and audit quality which have un-significant effect on tax avoidance
INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE Wijayanti, Calvina; Purwanto, Adriana Marini; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2605

Abstract

Intellectual capital is one of intangible asset’s component that can provide an added value to the company. Intellectual capital disclosure in the company’s annual reports can help to provide a complete information for investors in predicting the performance of the company for making an economic decisions. In addition, intellectual capital disclosure can also show the good performance of a company to attract investors. Intellectual capital disclosure can be affected by several factors, such as leverage, profitability, company age, and listing age. This study aims to obtain empirical evidence and analyze the effect of leverage, profitability, company age, and listing age on intellectual capital disclosure. The sample used in this study are banking companies listed in Indonesia Stock Exchange. The number of samples in this study are 95 companies and selected using purposive sampling. Hypothesis testing are using multiple linear regression analysis. Based on the results of the hypothesis testing, the results of this study show that profitability, company age, and listing age have a significant positive effect on intellectual capital disclosure, while leverage have no significant effect on intellectual capital disclosure.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
THE INFLUENCE OF THIRD PARTY FUNDS, CAPITAL ADEQUACY RATIO, NON PERFORMING LOANS TO CREDIT DISTRIBUTION ON THE INDONESIA STOCK EXCHANGE Langodai, Desyana Jari; Lutfillah, Novrida Qudsi
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2599

Abstract

The influence of third party funds, capital adequacy ratio, non-performing loans to credit distribution on the Indonesia Stock Exchange period 2013-2017. This study aims to examine and analyze the effect of DPK, CAR, NPL on lending. This data was obtained from the official website of the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. Data analysis was performed using statistics with SPSS 21 tools. The research findings show that the calculated t-value results from DPK 15,84 with a significance level 0,000 which means DPK has a positive and significant effect. While CAR and NPL do not have a significant effect on lending because the significance value is greater that 5%. While simultaneously DPK, CAR, NPL affect credit distribution with a significance level of 0,000.

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