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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. 5 No. 2 (2022): December" : 5 Documents clear
BIBLIOMETRIC ANALYSIS ON INTERNAL CORPORATE GOVERNANCE: WHAT IS THE NEXT RESEARCH? Maulana, Ilham
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.3998

Abstract

This study aims to internal corporate governance literature with a bibliometric analysis approach. To carry out this analysis, the data obtained from Dimensions with certain criteria are used, then mapping and analysis are carried out using VOSviewer and Bibliometrix. From the results of this analysis, researchers found the conceptual structure and intellectual structure used in the internal corporate governance literature. Then this research also found journals, authors, organizations, and countries that have the most significant contribution in the development of internal corporate governance. From the analysis that has been done, the researcher found that there are still topics of corporate control that researchers around the world rarely touch. This paper provides an overview of how the literature on internal corporate governance and provides an opportunity for further researchers to develop research on internal corporate governance
FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY Mentari, Rizqi Ayu; Sopian, Sopian
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4005

Abstract

This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory. This study tested six independent variables; financial stability, external pressure, financial targets, effective monitoring, rationalization, and capability. P-Score Model is used to detect potential fraudulent financial statements. The objects studied were 103 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 with 515 annual reports. The results of this study indicate that only two variables have an effect in detecting fraud in financial statements. The variables that have a significant effect are financial stability as proxied by the ratio of changes in assets and financial targets as proxied by the ratio of return on assets (ROA). Other variables represented by external pressure, effective monitoring, rationalization, and capability did not affect the detection of potential fraudulent financial statements. These findings may benefit auditors in predicting fraud in financial statements, considering the fraud diamond environment. 
GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA Tjoa, Eveline Viendra; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4158

Abstract

This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.
THE INFLUENCE OF WEBSITE CHARACTERISTICS, EXPERIENCE, CORPORATE IMAGE, AND TRUST, TOWARDS SATISFACTION ON JD.ID Oroh, Riski Stevanus Marijose; Agung, Deatri Arumsari; Ellitan, Lena
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4233

Abstract

The internet plays a vital role in the business environment. With the internet, companies can easily reach targeted consumers in a wide area and can deliver their services faster. This technology gives rise to high competition between companies in terms of delivery of goods and services using the internet as a means. Companies that can take full advantage of the internet may be able to dominate the market. Internet usage can be measured by how companies manage their websites, consumer experience, image, and consumer trust, which can lead to satisfaction. This study aims to analyze and understand the effect of website characteristics, consumer experience, and company image on consumer satisfaction mediated by trust in JD.ID. This study uses a quantitative method by distributing online questionnaires to the JD.ID user community, with a total of 150 respondents with a minimum age of 17 years, and domiciled in Surabaya. The results showed that website characteristics and consumer experience significantly affect consumer trust. Further, corporate image has a significant effect on trust, while consumer trust has a significant effect on consumer satisfaction. Moreover, consumer trust strongly mediates the relationship between website characteristics, consumer experience, and company image on consumer satisfaction. The result indicates that the higher the characteristics of the JD.ID website, consumer experience, company image, and consumer confidence in JD.ID, the higher the level of consumer satisfaction.
THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 Haki, Elisabeth Yuliana; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4269

Abstract

The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.

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