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Research In Management and Accounting (RIMA)
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : 27233804     DOI : https://doi.org/10.33508/rima
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 6, No 2 (2023): December" : 5 Documents clear
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Fenny Marietza; Joshuwah Oswandi
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4689

Abstract

Job competition in the era of the industrial revolution 4.0 requires accountants to have more skills in addition to the knowledge gained in college; these skills are called soft skills. However, the reality is that many accountants still lack master soft skills. This problem cannot be separated from the role of universities as providers of accounting graduates. This study aims to describe the role of universities, especially accounting study programs, in developing the soft skills of accounting students in the era of the industrial revolution 4.0. This research is qualitative research with a case study approach. The informants in this study were four managers of accounting departments, four managers of accounting student organizations, and one manager of MBKM centers working in 4 universities in Bengkulu City. The data used in this study was obtained through direct interviews with data analysis techniques in data collection, data reduction, data presentation, and conclusions. The results of this study show that Bengkulu City College has developed the soft skills of accounting students through soft skills courses, integrating soft skills development into learning, encouraging accounting students to participate in MBKM programs, organizational activities, seminars, FMD, training, and soft skills competency tests. This research helps the manager of the Bengkulu City accounting study program understand and re-evaluate the current state of soft skills development of accounting students so that it can be better in the future.
FINANCIAL PERFORMANCE OF ENGINEERING COMPANIES IN AN EMERGING ECONOMY: BEFORE AND AFTER COVID-19 Md Shakib Hossen; Shoishab Roy; Mofijul Hoq Masum
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4943

Abstract

The COVID-19 pandemic had a significant impact on numerous companies in emerging economies, including the engineering sector, due to factors such as lockdown restrictions and disruptions in the supply chain. Moreover, many companies within the engineering sector witnessed a decline in their financial performance as a result of the pandemic. This study is conducted to assess the influence of COVID-19 on the financial performance of the engineering sector in emerging country - Bangladesh. The study considers the secondary data from the listed companies in Dhaka Stock Exchange, focusing on engineering companies. This study utilized a quantitative research methodology employing a thematic approach. To evaluate financial performance, changes in net profit, changes in revenue growth and three relative performance ratios - liquidity ratio, profitability ratio and solvency ratio are used to compare the corporate performance before and after the COVID-19 pandemic in Bangladesh. It is found that the financial performances in the listed companies in Bangladesh are not facing as much obstacle as it is observed in developed economy. This result implies that the impact of covid-19 is sharply visible in the economy but it is not as much risky as the developed economy. This result will help the corporate people in the developing economy to adopt necessary initiatives to cope up the upcoming natural issues.
MIXUE'S SURABAYA BRAND IMAGE, PRODUCT QUALITY, BRAND LOVE AND LOYALTY INFLUENCE Jonathan Felix Alfredo Samekto; Tuty Lindawati; Maria Mia Kristanti
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4645

Abstract

The purpose of this research is to test the influence analysis of Brand Image and Product Quality on Brand Love and Brand Loyalty Mixue in Surabaya. The sampling technique used non-probability sampling with purposive sampling method. The samples taken were 160 respondents who were consumers from Mixue in Surabaya. While the tools used to retrieve and collect data are in the form of online questionnaires via the Google form. The data analysis technique uses Structural Equations Modeling (SEM) using the LISREL program. The results of this study state that Brand Image has a positive and insignificant effect on Brand Love, Product Quality has a positive and significant effect on Brand Love, Brand Image has a negative and insignificant effect on Brand Loyalty, Product Quality has a positive and insignificant effect on Brand Loyalty, Brand Love has a positive and significant effect on Brand Loyalty.
THE INFLUENCE OF E-SERVICE QUALITY AND BRAND IMAGE ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION ON 'BIBIT' APPLICATION USERS Lena Ellitan; Sisilia Felicia Lim; Maria Mia Kristanti
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4490

Abstract

Currently, it is undeniable that advances in science and technology have an impact on people's lifestyles. One of them can be seen in investing activities that can be done only by having a smartphone and an internet network. Business actors use this situation to provide mutual fund investment applications. It is characterized by increasing competition between mutual fund investment applications. Increased public awareness of the importance of investment is an added value. One of the mutual fund investment applications known to be on the rise is Bibit. This study examines the effect of e-service quality and brand image on customer loyalty through customer satisfaction on users of the Bibit application. The sampling technique used is non-probability sampling with a purposive sampling type. The sample used is 150 respondents who are users of the Bibit application. The data analysis technique used is PLS-SEM with SmartPLS 3.0 program. The results showed that e-service quality and brand image each had a positive and significant effect on customer satisfaction, e-service quality and customer satisfaction each had a positive but not significant effect on customer loyalty brand image had a positive and significant effect. Customer loyalty and customer satisfaction proved unable to mediate the effect of e-service quality and brand image on customer loyalty.
TESTING THE MARKET EFFICIENCY WHEN INTEREST RATES CHANGE: CASE IN INDONESIA Novi Swandari Budiarso; Winston Pontoh
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.5130

Abstract

Until the end of September 2023, the interest rate policy in the Republic of Indonesia shifted from 3.50% to 5.75%. The objective of this study is to examine whether changes in interest rates have an impact on the market efficiency in Indonesia. The daily market returns of Indonesia Stock Exchange (IDX) indices from January 3rd, 2022, until October 9th, 2023 are employed. To examine the market efficiency in weak form, this study conducts the normality test by the Kolmogorov-Smirnov test, the unit root problem test by Augmented Dickey-Fuller test, and the variance ratio test. This study finds that most market indices experienced a decline in returns and were less volatile when interest rates shifted to higher levels. This study also finds that most market indices tend to remain efficient in weak form at both low and high interest rates. The finding implies that those indices tend not to be influenced by policy changes in interest rates. However, the findings also show that several market indices experience changes in conditions when interest rates shift. As the studies on the relationship between changes in interest rates and market efficiency are scarce, the novelty of this study is the use of event windows to get specific impact of changes in interest rates on market efficiency.

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