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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 70 Documents
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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.
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.
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%.
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.
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.
DIGITISING TO MEET SUSTAINABLE DEVELOPMENT GOALS: CHALLENGES IN THE AFRICAN CONTEXT Zindi, Beauty; Ndhlovu, Emmanuel
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): 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.v7i2.5767

Abstract

The advent of the Fourth Industrial Revolution (4IR) wields much potential to revolutionise operations and activities and fast-track the attainment of Sustainable Development Goals (SDGs). However, for developing regions like Africa, several factors impeding a full-swing technological revolution exist. Drawing on a qualitative semi-systematic literature review and underpinned by thematic data analysis, this article explored the challenges of deploying 4IR tools to fast-track the attainment of SDGs. The findings show that limited internet access, underdeveloped ICT infrastructure, regulatory barriers, lack of awareness and education, and lack of collaboration and data sharing are some of the challenges impeding digital adoption to meet SDGs in Africa. To fast-track technology uptake and increase the possibility of achieving SDGs before the 2030 deadline, it is recommended that African governments intervene. This is because the majority of businesses and households in Africa, are unable to afford digitalisation. Most of the households are smallholder farmers. Assisting these farmers with technology would help them increase production and thus, help eliminate hunger, reduce poverty, gender inequality, promote industry, innovation, and infrastructure, and 12 responsible consumption and production.
CONTEXT MATTERS: EXPLORING THE DYNAMICS OF IFRS ADOPTION IN INDIA AND PAKISTAN Islam, Maruful; Hossain, Shayeed; Taki, Mohammad Khabbab
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): 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.v7i2.5757

Abstract

The International Financial Reporting Standards (IFRS) are a universally accepted accounting practice framework. Established by the International Accounting Standards Board (IASB), IFRS promotes transparency and comparability in financial reporting. This study focuses on adopting IFRS in India and Pakistan, intending to identify the factors influencing this adoption and examining the unique determinants specific to each country. A comparative analysis of IFRS adoption in India and Pakistan was conducted using historical analysis and secondary sources, including academic literature, books, research papers, publications from international financial institutions, and relevant websites. The study reveals that, while common factors influence IFRS adoption in both countries, contextual disparities significantly affect the decision-making process. Economic, social, legal, and political dimensions, intertwined with institutional factors, play a critical role in shaping the adoption or rejection of IFRS. This underscores that local context outweighs mere commonalities in determining IFRS adoption decisions, challenging oversimplified categorizations based solely on similarities. This research contributes to understanding the complexities of IFRS adoption in diverse socio-economic contexts, particularly in emerging economies such as India and Pakistan. By elucidating the interplay of various contextual factors, the study provides valuable insights for policymakers, standard-setting bodies, and practitioners navigating international accounting standards. Recognizing the multifaceted nature of influences on adoption decisions can inform more nuanced policymaking and facilitate smoother transitions towards global accounting standards, enhancing the quality and comparability of financial reporting worldwide.
EFFECT OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON FIRM VALUE WITH CSE MEDIATOR Setiawan, Elizabeth Tanjung; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): 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.v7i2.5325

Abstract

The objective of the study is determining the effect of intellectual capital and ownership structure on firm value through capital structure efficiency (CSE). Intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM), ownership structures is measured by percentage of managerial ownership and institutional ownership, company value is measured by Price to Book Value (PBV), and capital structure efficiency is measured by interest bearing debt to equity ratio (IBDER). The manufacturing companies registered on the IDX in 2019-2021 are the study objects. The data analysis technique uses multiple linear regression analysis with a path analysis model. The results of the study show that intellectual capital and institutional ownership effect on firm value directly, but managerial ownership has no effect on firm value. Intellectual capital and ownership structure do not affect firm value directly or mediate by capital structure efficiency
THE INFLUENCE OF PERCEIVED ENVIRONMENT SUPPORT ON EMPLOYEE PERFORMANCE WITH SELF-EFFICACY AS A MEDIATING VARIABLE ON MSMEs IN THE CENTRAL SURABAYA Santoso, Olyvia Nathania; Lindawati, Tuty
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): 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.v7i2.5847

Abstract

Employees are valuable assets owned by an organization or company, therefore, it is very important for companies, especially micro, small and medium enterprises (MSMEs) to be able to strive for maximum work results from these assets. Efforts to improve employee performance can be done in various ways, including by providing adequate environmental support, in the form of organizational support, supervisor support, peer support, and resource support, besides that, it can also be done by always paying attention to and encouraging employee Self-Efficacy, which is an employee's belief and confidence in their abilities. This study aims to determine the effect of Perceived Environment Support on Employee Performance with Self-Efficacy as the mediating variable. The technique and analysis method used in this research is PLS-SEM using the SmartPLS version 3.0 application. The object of this research is MSME employees in the Central Surabaya Region with a total sample of 137 respondents, most of them are 18-25 years old, and have worked for more than 1 year, and work in the culinary MSMEs business sector. The results of this study state that: 1) Perceived Environment Support has a positive and significant effect on Employee Performance, 2) Perceived Environment Support has a positive and significant effect on Self-Efficacy, 3) Self-Efficacy has a positive and significant effect on Employee Performance, and 4) Self-Efficacy has a positive effect as a mediating variable between Perceived Environment Support and Employee Performance.
DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): 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.v7i2.6172

Abstract

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.

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