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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. 7 No. 2 (2024): December" : 5 Documents clear
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 : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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
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 : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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.
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 : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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 revolutionize operations and activities and fast-track the attainment of Sustainable Development Goals (SDGs). However, several factors impeding a full-swing technological revolution exist in developing regions like Africa. Drawing on a qualitative semi-systematic literature review 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 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 most businesses and households in Africa cannot afford digitalization. Most of the households are smallholder farmers. Assisting these farmers with technology would help them increase production and, thus, help eliminate hunger, reduce poverty and gender inequality, promote industry, innovation, and infrastructure, and 12 responsible consumption and production.
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 : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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 : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.7348

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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