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Tigor Tambunan
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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 7, No 1 (2024): June" : 5 Documents clear
RELATIONSHIP OF ATTITUDE TOWARDS ENTREPRENEURSHIP TO ENTREPRENEURIAL INTENTION THROUGH ENTREPRENEURSHIP EDUCATION (CASE STUDY OF HIGH SCHOOL STUDENTS IN SURABAYA) Santho Vlennery Mettan; Veronika Rahmawati
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.4913

Abstract

The nation's progress can be measured by the number of students who are educated to a high level and understand the importance of entrepreneurship. This approach aligns with the Government's development plan and can be realized with the support of students who venture into entrepreneurship. High school students are fully capable of becoming entrepreneurs since they are the future drivers of the economy. The Government provides support through the National Entrepreneurship Movement (GKN) Program, which is implemented cohesively by all ministries, led by the Coordinating Ministry for Economic Affairs. The Ministry of National Education is one of the participating ministries in the program. This study investigates the factors influencing high school students' entrepreneurial intention regarding attitudes towards entrepreneurship by analyzing the impact of entrepreneurial education in Surabaya. The technique used is multiple regression analysis using the mediator variable, using a questionnaire distributed to high school students in Surabaya with 153 participants. The results showed that out of the 4 hypotheses, 2 hypotheses have been accepted, and 2 hypotheses have been rejected. For the hypothesized mediation relationship does not occur. Therefore, the relationship is a direct relationship between the attitude toward entrepreneurship and entrepreneurial intention. The follow-up research plan will include new variables and more diverse subjects. JEL Class: M200, M21, L26
SPENDING BEHAVIOR: REPURCHASE INTENTION FOR ONLINE SHOPPERS Gesti Memarista; Valentino Justin Wijaya
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5442

Abstract

The phenomena of online purchasing caused a rise in spending behavior. It was aided by the advancement of information technology, particularly the Internet. Electronic commerce creates an opportunity for numerous enterprises and consumers to respond by repurchasing products. An easy approach to get to the product, psychologically to follow the trend value, and a lower price from e-commerce would encourage customers to spend money to repurchase their favorite things. Based on that explanation, this research investigates the factors that drive the repurchase intention of online shoppers. The factors consist of electronic word of mouth (e-WOM), perceived convenience, and perceived value. The research’s sample was 188 respondents spreading online questionnaires in Indonesia. The findings reveal that perceived convenience and perceived value significantly affect the repurchase intention, yet electronic word of mouth (e-WOM) does not significantly affect the repurchase intention. In addition, perceived convenience significantly affects the perceived value, and the perceived value affects the electronic word of mouth significantly. The results emphasized the elements of spending behavior and would suggest the quality of the online platform should pay attention to it. So, the marketers will be able to make a reliable marketing approach to conduct the online business with compulsive buying by online shoppers.
CAN IMPRESSION MANAGEMENT MODERATE THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND COST OF EQUITY? Arif Santoso; Selvia Rahayu; Puji Novita Sari
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5507

Abstract

Stock market financing access plays an important role in sustainable business resilience and financial performance. In the Covid-19 pandemic, the banking sector has the potential to bear high equity costs commensurate with the risk. Impression management as a corporate communication strategy can maintain shareholder perception of corporate risk. The study aims to examine the effect of impression management in moderating the relationship between financial performance and cost of equity. The study consists of 228 bank-year observations on the Southeast Asian stock exchanges for 2020-2022. Data was obtained from the Annual Report, Integrated Report, and Form 56-1 One Report. This study examines separate companies that use one-tier and two-tier board systems. The findings indicate that improvements in financial performance had a negative impact on equity costs in Indonesia but a positive impact in Thailand, Singapore, Malaysia, and the Philippines. ROA and ROE only had a beneficial influence on Indonesia. The independent Board’s relationship to the cost of equity was not demonstrated. This study supports the idea that impression management improves the relationship between pandemic-related changes in financial performance and the cost of equity. The practical implications are that companies with negative changes in performance that also have proper impression management can attract investors with lower equity costs.
FURNITURE ORDERING MARKETPLACE WITH TENDER SYSTEM USING TOPSIS FOR PICKING WINNER RECOMMENDATION Devi Dwi Purwanto; Kevin - Hongary
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5768

Abstract

The use of technology in custom furniture sales is still not utilized to its full potential. A problem is going on inside society, namely that no application helpsthe custom furniture ordering process. There is a problemwhere the buyer has difficulty finding a craftsmanto accept custom furniture according to their wishes in large quantities at competitive prices and quality, and vice versa. Craftsmen had difficulty finding willing buyersto make purchases of custom furniture. This marketplace canhelp with these problems by helping buyersand craftsmen carry out custom furniture transactions safely. Consumers can offer custom orders to craftsmen through the application by stating the specifications, and interested craftsmen can submit offers in terms of price, processing time, quantity, and other agreements, which will be stated in the contract when the transaction occurs. This contract will protect the rights and obligations of customers and craftsmen. On the other hand, consumers are given recommendations for craftsmen using the TOPSIS method, considering the quality of work obtained from the rating, the price offered, working time, and the credibility of the craftsmen's experience.With this marketplace, 60% agree that it makes it easier to bring together customers and craftsmen to make custom furniture. 70% satisfied that the working progress feature helps buyers to know custom furniture progress status and reduce ordering errors. The TOPSIS method helps customers make decisions/selection of craftsmen with a precision of 67.58%.
CONVERSION COSTS AND PRODUCTION COSTS BASED ON TIME-DRIVEN ACTIVITY-BASED COSTING AT PT SC GRESIK Tamayo di Vaio Sanjaya
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5710

Abstract

The business world today has developments that can be said to continue to change over time, as indicated by tighter competition. In 2019, the COVID-19 pandemic also impacted many companies due to a decline in sales. This condition demands that business owners continue thinking about strategies and appropriately make various company decisions. What can be done, especially in manufacturing companies, is to increase the quality of the product as best as possible and sell it at an affordable price. This research aimed to calculate the cost of production (especially in analyzing conversion costs) using the Time-Driven Activity-based Costing (TDABC) System method at PT SC Gresik, East Java, Indonesia. It compared gross profit results from the Functional Based Costing (FBC) and TDABC System methods. This type of research is a case study. The research results show that the TDABC method's calculations are more precise than the FBC method. HJ 5 tons, HJ 8 tons, HJ 10 tons, and HJ 20 tons of products produce lower production costs and higher gross profits. The 2-ton HJ product produces a higher production cost and a lower gross profit when compared to the FBC method calculation. The TDABC method allocates costs based on the activity's time.

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