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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
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Search results for , issue "Vol. 8 No. 1 (2025): June" : 5 Documents clear
AN ANALYTICAL INVESTIGATION OF VOLUNTARY REPORTING: A SECTORAL COMPARATIVE STUDY OF SERVICE AND MANUFACTURING COMPANIES LISTED ON THE DSE Rakiv, Mohammad
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.5863

Abstract

Voluntary disclosures are the disclosures that are presented in the annual reports of the companies voluntarily to increase the transparency, reliability and decision usefulness of the provided information. It boasts the confidence of the stakeholders as it proves the organization’s commitment towards the society, environment and ecosystem of the business. This paper aims to explore the level of disclosure provided by the listed companies of the Dhaka Stock Exchange (DSE) and to examine whether there are notable variances between the practices of voluntary disclosure by listed manufacturing and service companies. In total, 116 firms have been used as a sample for this particular investigation. This report is based on annual reports of the selected companies and content analysis technique has been applied. The findings of the study show that the average disclosure level of the sample companies is 68.58% with a standard deviation of 14.05%. The banking industry tops the list of reporting disclosures. Cement, NBFI, Food & Allied, IT, and Jute industry’s voluntary disclosure practices are greater than the average value and greater disparity in practices is observed in the Tannery, Food & Allied, and Insurance industry. When comparing the practice of the service company with that of the manufacturing companies, it can be inferred that the average disclosure level of the service companies is higher than the manufacturing companies with lower variation in practice. The result of the independent t-test shows that Levene’s test for equality of variances has a significance value of .001 which supports that there are significant differences in practice of voluntary reporting disclosure between service and manufacturing companies. The findings of the study will help policymakers to make better policies for the reporting of voluntary reporting in corporate annual reports.
OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM EMERGING COMPANIES Rahaman, Mohammed Ashiqur; Khan, Maksudur Momin; Chowdhury, Kanta; Masum, Mofijul Hoq
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.5905

Abstract

The purpose of this study is to explore the impact of ownership structure on corporate performance from the context of an emerging country, Bangladesh. This empirical study is based on a dataset of 200 observations from the annual reports of twenty Dhaka Stock Exchange (DSE) listed pharmaceutical and chemical companies from the tenures of 2013 to 2022. Here a multiple regression model has been executed to explore the influence of ownership attributes on financial performance. It is found that director ownership, institutional ownership, general ownership and foreign ownership significantly influence the corporate performance. These findings imply the current comprehension of ownership structure and its association with financial success. This study also provides valuable insight for businesses and management to set their long-term vision and goals in terms of ownership and equity matters. External financiers and legislators can also benefit from this study in making investment decisions and new policies. Future researchers can expand their study reach by including more years of data, other relevant variables from the ownership structure field, macroeconomic variables, and other industries to serve the needs of a wide range of users.
DECOY EFFECT, COGNITIVE LOAD, AND POSITIVE EMOTION ON PURCHASE INTENTION: IPHONE 14 CASE STUDY Farrell Ionwyn Eduardo; Nelly, Nelly; Jonathan Kenny Juen; Lina, Lina; Ratnawati, Ratnawati
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.7259

Abstract

Understanding the psychological factors influencing consumer behavior is a essential for enhancing purchase intention. This study examines the impact of positive emotion as a mediator between purchase intention and cognitive load or the decoy effect. Utilizing a quantitative methodology, data were collected using a questionnaire and analyzed with the PLS-SEM technique using SmartPLS. A purposive sampling method yielded 129 iPhone 14 users as respondents for this study. The findings indicate that the decoy effect and cognitive load has a significant impact on purchase intention when mediated by positive emotion. These results underscore the importance of minimizing cognitive load and leveraging the decoy effect in marketing practices.
EFFECT OF EMPLOYEE ENGAGEMENT ON MARKETING STRATEGY IN SERVICE FIRMS IN OGUN STATE NIGERIA Ogunsola, Olanrewaju Kazeem; Arikewuyo, Kareem Abidemi; Popoola, Claudius Sunday
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.7277

Abstract

This paper examined the effect of employee engagement on marketing strategy amongst service firms in Ogun State, Nigeria. The targeted population for the study consists of marketing managers, HR heads, and senior managers. Building on Khan's (1990) theory of employee engagement, three dimensions - employee empowerment [Emp_E], employee advocacy [Emp_A], and employee knowledge [Emp_K] - were used to profile employee engagement. Cochran's (1997) finite sample size determination was adopted. Using a simple random technique, electronic closed-ended questionnaires were administered to solicit responses from 333 respondents. The line of best fit model was analyzed with standardized multiple regression analysis (SMRA). Findings revealed that the predictor constructs (Emp_E, Emp_A, and Emp_K) explained 72.9% of the outcome construct (Mkt_S) such that adjusted R2 = .729, F(3, 301) = 273.901, p < 0.001. However, an independent analysis of the predictor constructs revealed that only Emp_E (β1= .613, p <0.001) and Emp_K (β3= .432, p <0.001) have a significant positive relationship with Mkt_S. Evidence shows that Emp_A (β2 = 0.089, p = 0.079) has a positive relationship, but it does not make a statistically significant contribution to the marketing strategy. This insignificant contribution may be due to existing literature which argues that Emp_A is a form of organizational citizenship behaviour which is not directly called on or explicitly rewarded by organizations. Overall, since the regression line is statistically significant, this study submits that there is a significant positive relationship between employee engagement and marketing strategy. This study contributes in two ways. First, it expands Kahn’s theory of employee engagement. Second, it informs marketing managers / HR heads on the importance of designing an inclusive employee growth-oriented program that will facilitate the successful implementation of the marketing strategy. The study recommends that service firms need a strong understanding of key drivers or underlying mechanisms that can facilitate advocacy behaviours in employees. This study used a cross-sectional data approach, which may have biased the results. Hence, the identification of future areas of research has been highlighted.
THE EFFECT OF WORK-LIFE BALANCE AND CAREER DEVELOPMENT ON WORK ENGAGEMENT WITH MEDIATED JOB SATISFACTION OF GEN Y AND Z NON ACADEMIC STAFF AT UNIVERSITY “A” Priambada, Antanius Daru; Wulani, Fenika
Research In Management and Accounting (RIMA) Vol. 8 No. 1 (2025): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i1.7342

Abstract

Organizations need highly engaged workers if they want to achieve great performance. This study investigates work-life balance, career development, and job satisfaction as antecedents of work engagement. This study uses a survey design with questionnaires distributed to Generation Y and Z non academic staff working at a university in Java. Partial Least Squares - Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software was used to analyse the 80 responses gathered. Our study finds that work life balance can increase work engagement directly and also through job satisfaction. However, career development can only increase work engagement if employees are satisfied first with their job. This result highlights the importance of universities in designing jobs to ensure employees perceive work-life balance since they have time to enjoy their personal activities. In addition, universities need to create career opportunities for employees that increase their job satisfaction and boost their level of work engagement.

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