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This Author published in this journals
All Journal DIJB (Diponegoro International Journal of Business) International Journal of Supply Chain Management Educoretax
Rima Rachmawati
Widyatama University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia Rima Rachmawati
Diponegoro International Journal of Business Vol 2, No 1 (2019)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.325 KB) | DOI: 10.14710/dijb.2.1.2019.10-17

Abstract

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   
Does Organizational Culture Capability and Relationship Building Capability expediate Supply Chain Operational Performance? Evidence from Indonesia Obsatar Sinaga; Nova Indah Saragih; Rima Rachmawati; Omar Alaeddin
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.006 KB)

Abstract

The current study considered the effect of organization culture capability and relationship building capability on supply chain operational performance with the mediating role of supply chain technology adoption. This study focused on the Indonesian supply chain companies. Data were collected from the employees of supply chain companies. Questionnaires were distributed with the help of area cluster sampling techniques and 7-point Likert scale was preferred. Total 350 questionnaires were distributed with the help of email. Data were analysed with the help of Partial Least Square (PLS). Results of the study investigated that organization culture capability and relationship building capability both have an important contribution in supply chain operational performance through supply chain technology adoption. Moreover, supply chain technology adoption playing a mediating role. Thus, majorly this study contributed by highlighting the mediating role of supply chain technology adoption.
The effect of Environmental Social and Governance (ESG) rating and profitability on dividend policy: Evidence from commercial banks Keukeu Firda Lestari; Rima Rachmawati
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2302

Abstract

Dividend policy is one of the factors that attracts considerable attention from investors. The existing phenomenon indicates that dividend policy, as measured by the Dividend Payout Ratio (DPR), tends to increase despite the restrictions on dividend distributions imposed by the Otoritas Jasa Keuangan (OJK). In addition, profitability, as measured by Return on Equity (ROE), tends to decline, while Environmental Social and Governance (ESG) rating exhibit fluctuating movements. These conditions suggest a discrepancy between empirical evidence and theoretical expectations, which posit that both factors serve as important determinants of dividend policy. This study aims to analyze the effects of Environmental Social and Governance (ESG) rating and profitability on dividend policy in commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a descriptive and associative research design with a quantitative approach. The data used in this study consist of secondary data obtained from annual reports and ESG rating reports of commercial banks listed on the Indonesia Stock Exchange (IDX). The population comprises all commercial banks listed on the IDX, with a sample of 16 commercial banks selected through purposive sampling over a three-year observation period. The analytical technique applied is panel data regression using EViews 13 software, while hypothesis testing is conducted using the partial hypothesis test (t-test). The results reveal that Environmental Social and Governance (ESG) rating has a positive effect on dividend policy, and profitability also has a positive effect on dividend policy. These findings indicate that improvements in ESG rating and profitability are likely to be accompanied by higher dividend distributions.
Co-Authors Keukeu Firda Lestari Nova Indah Saragih Obsatar Sinaga Omar Alaeddin