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Vincentius Widya Iswara
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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,
Economics, Econometrics & Finance
Research in Management and Accounting (RIMA) Journal, e-ISSN 2723-3804, DOAJ indexed, published by Faculty of Business, Universitas Katolik Widya Mandala Surabaya. Research in Management and Accounting (RIMA) Journal accepts the research, methods, review, data, theory, or case study papers. The topics are strategic management, organizational management, human resource management, marketing management, operational management, financial Management, financial accounting, auditing, Accounting Information System, managerial accounting, Information Systems for Business, eBusiness, and other relevant topics. Research in Management and Accounting (RIMA) Journal is published twice a year (June, and December) since 2018.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2018): June" : 5 Documents clear
ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT Malau, Melinda
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2572

Abstract

Thie research purpose to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study is multiple regression analysis using Eviews 9. The samples used in this research are 242 which the data of 121 manufacturing companies listed on the Indonesia Stock Exchange from 2014-2015. The result shows that the governance committee, the sustainability report of the assurance provider, the number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on sustainability reporting. Financial distress has a significant negative effect on sustainability reporting. Operating cash flow has no significant effect on sustainability reporting, whereas log total assets have a significant positive effect on sustainability reporting
WHISTLEBLOWING FOR VILLAGE MANAGEMENT OF VILLAGE FUNDS: DYNAMICS AND CHALLENGES Utami, Intiyas
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2573

Abstract

This study aims to describe the dynamics of potential whistleblowers for fraud in village fund management. This research was conducted in all villages in the Kledung Subdistrict, Temanggung Regency as the largest tobacco producing area in Indonesia. The design of the study used descriptive qualitative with informants in the entire village of Kledung Subdistrict, Temanggung Regency, Central Java, Indonesia. The results of the study showed that in managing village funds, whistleblowers for fraudulent management of village funds could be carried out because of the courage of village fund managers. The challenges faced by whistleblowers are the need for mechanisms and safe reporting channels.
THE INFLUENCE OF FINANCIAL CRISIS AND FINANCING DECISION ON INVESTMENT DECISION IN INDONESIAN MANUFACTURING COMPANY Yunardi, Eric Evan
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2574

Abstract

At the time of the global financial crisis, many companies throughout the world were affected, making it difficult for companies to make financing decisions on their activities in conducting business activities and also followed concerns in making investment decisions. This is because at the time of the crisis and after the global financial condition was still not stable. The purpose of this research is to find out whether the global financial crisis influences company decisions in financing their activities in conducting business activities and in making investment decisions. The number of samples in this study were 94 Indonesian manufacturing companies with 752 data points listed on the Indonesia Stock Exchange. Data used from 2004 to 2011. Data analysis techniques used were Difference-in-means before and after global financial crisis with Stata as the statistical tool. The result of this research is the global financial crisis have positive and direct impact on investment decision in Indonesian manufacturing companies. Indonesian manufacturing companies also enjoyed surplus of capital inflows from the shock caused by global financial crisis which decrease the debt to equity ratio. But the opposite, financing decision have indirect and negative effect on investment decision in Indonesian manufacturing companies.
THE IMPACT OF MANAGEMENT INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE WITH THE COMPOSITION OF TOP MANAGEMENT AS THE MODERATING VARIABLE Purnamasari, Dian Indri; Hindria, Ratna
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2575

Abstract

The present research aims to study the impact of management information system on the performance of organization with the composition of top management as the moderating variable. The research objects are heads of university management, both state and private. The hypothesis testing was performed using Moderated Regression Analysis. The test results showed that the management information system positively affects the universities’ organizational performance. This means that the better the management information system, the higher the performance of a university. The composition of top management has no effect as the moderating variable between MIS and university performance. Thus, the composition of the top management does not reinforce the influence of management information system on the performance of organizations (universities).
INFLUENCE OF POST-USAGE USEFULNESS, SELF-EFFICACY AND SATISFACTION TOWARDS CONTINUANCE INTENTION OF T-CASH Juvelin, Laurenzia; Wulani, Fenika; Amrullah, Andi Anugerah
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2576

Abstract

In this era, digitalization becomes the trend on which everything goes digital and this includes paying through application. The users’ intention to continue using the application is very important. Based on the extended model of information technology continuance, the factors that influence the application continuance intention are post-usage usefulness, self-efficacy and satisfaction. This research aimed to analyze the influence of Post-Usage Usefulness, Self-Efficacy and Satisfaction Towards the Application Continuance Intention of T-Cash. This research is a causal study and uses a non-probability purposive sampling technique. The total number of respondents is 150 respondents who have T-Cash application and had experiences in using T-Cash application for payment in the last three months. The data were processed and analyzed by using Structural Equation Modeling technique through LISREL software. This research proved that Post-Usage Usefulness has a significant positive effect on the Application Continuance Intention and Satisfaction, Self-Efficacy has a significant positive effect on the Application Continuance Intention and Satisfaction, and Satisfaction has a significant positive effect on the Application Continuance Intention. The suggestions for T-Cash are to add more features that are beneficial for making payments faster, designing an easy and interactive user interface, and providing users with easy to follow instructions.

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