cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vincentius Widya Iswara
Contact Email
vincentius@ukwms.ac.id
Phone
-
Journal Mail Official
rima@ukwms.ac.id
Editorial Address
Jalan Dinoyo 42-44
Location
Kota surabaya,
Jawa timur
INDONESIA
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. 8 No. 2 (2025): December" : 5 Documents clear
BUILDING FUNCTIONAL PROJECT ORGANIZATION: EVIDENCE FROM INDONESIA CEMENT PROJECTS Effnandya, Aini Nur Febianti; Effnandya, Annisa Farahmei; Subiyanto, Effnu
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7623

Abstract

The aim of this study is to provide a practical established of functional project organization based on empirical experience from executing several cement projects in Indonesia. This study developed a mixed interdisciplinary case study, content analysis, and descriptive analysis. First, we employed a case study to collect data and information on the cement projects in Indonesia from 2008 to 2023. Second, we conducted content analyses to examine preliminary findings from the first stage. Finally, we developed a descriptive analysis to draw conclusions, recommendations, and suggestions. This study justified that the engineering, procurement, and construction contract (EPCC) organization was the best fit and received adequate support to be applied in the cement projects. This type of organization has been recognized by practitioners of cement projects in Indonesia. An important note is that the organization must have a framework chart authorization to govern finance circulation.
THE EFFECT OF COMPENSATION AND WORKLOAD TO WORK PERFORMANCE MEDIATED BY JOB SATISFACTION Ariyantini, Dianita; Maharani, Anita; Wihadanto, Ake
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7640

Abstract

This research investigates how compensation, workload, and job satisfaction impact work performance. Adopting a deductive methodology, the study tests seven hypotheses examining the direct effects of compensation and workload on performance, as well as their indirect effects mediated by job satisfaction. Data were gathered from 144 employees at the BRIN Main Inspectorate using questionnaires and subsequently analyzed with Structural Equation Modeling (SEM) through Smart PLS (Partial Least Squares). The results highlight job satisfaction's crucial role in bridging the gap between compensation, workload, and work performance. The study concludes by emphasizing the significance of equitable compensation, manageable workloads, and high job satisfaction for enhancing work performance and achieving organizational objectives, offering practical suggestions for improving organizational effectiveness.
ARE SHOWROOMING, WEBROOMING, AND CUSTOMER EXPERIENCE EFFECTIVE FOR ONLINE PURCHASE INTENTION? Widyarini, Lydia Ari; Rommer, Brenda; Kristanti, Maria Mia
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7672

Abstract

Innovation emerges when traditional and online channels are integrated, allowing consumers to utilize both channels simultaneously to satisfy their needs and preferences while also enhancing purchase attraction. The retail industry must therefore adopt omnichannel strategies that provide customers with a seamless consumption experience across physical and digital touchpoints This study examines the effects of perceived showrooming and perceived webrooming on purchase intention in the context of online grocery shopping, with customer experience serving as a mediating variable. To disseminate the findings, this causal research employed purposive sampling and collected data from 170 respondents from various Indonesian provinces who had previously purchased or used an online grocery platform. Data were gathered through a Google Form distributed by the researcher. The analysis was conducted using the Structural Equation Modeling (SEM) technique with SmartPLS as the measurement tool. The results indicate that perceived showrooming and perceived webrooming significantly influence customer experience. Furthermore, perceived showrooming, perceived webrooming, and customer experience all have significant effects on purchase intention.
ESG, ENVIRONMENTAL COSTS, AND FIRM PERFORMANCE: THE MODERATING ROLE OF INDEPENDENT DIRECTORS Mustafida, Nurul; Yosephina, Grace
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7704

Abstract

This study examines the influence of ESG scores and environmental costs on firm performance, as well as the moderating role of independent directors. Using secondary data and hypothesis testing, the findings show that ESG scores have a positive and significant effect on firm performance, supporting the Resource-Based View (RBV) framework that positions ESG as an intangible asset capable of enhancing operational efficiency, reputation, and legitimacy. Conversely, environmental costs exert a negative effect, indicating that in the short term they are perceived as financial burdens rather than strategic investments. The moderating role of independent directors is not supported, suggesting that their presence does not strengthen the relationship between ESG, environmental costs, and performance, although they still have a direct positive influence through accountability and conflict reduction. Theoretically, this study contributes to sustainability and governance literature by clarifying the dual role of ESG and environmental costs, while practically it highlights the need for efficient environmental cost management and institutional support to ensure that such expenditures generate long-term value. Limitations include reliance on secondary data, lack of industry-specific analysis, and the absence of board quality measures, offering directions for future research.
ACCOUNTING PRACTICES OF LISTED COMPANIES IN THE ENGINEERING SECTOR OF BANGLADESH Ayon, Abdul Khalak; Sayeem, Md. Muhtashim Rahman; Masum, Mofijul Hoq
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7755

Abstract

Accounting practices are very crucial to ensure the reliability and reporting of financial issues all over the world. This study examines the accounting practices of the Engineering sector listed on the Dhaka Stock Exchange (DSE). This study is based on 37 companies’ annual reports out of a total population of 41 companies. This empirical study considers five years of annual reports from 2020 to 2024. Finally, a purposive sample of 185 annual reports is explored to achieve the study's objectives. By analysing these annual reports, this study explores some key accounting practices used by Engineering sector companies in an emerging economy context. This study finds that most companies follow the same accounting practices for their company. It is found that the reporting was done by the following International Accounting Standards and International Financial Reporting Standards. The findings of the study will provide insights to the regulatory bodies, academicians, and business consultants about the accounting tools most common in an emerging economy. Moreover, the policymaker may shape future accounting policies focusing on the findings of the study.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): December Vol. 8 No. 1 (2025): June Vol. 7 No. 2 (2024): December Vol. 7 No. 1 (2024): June Vol. 6 No. 2 (2023): December Vol. 6 No. 1 (2023): June Vol. 5 No. 2 (2022): December Vol. 5 No. 1 (2022): June Vol. 4 No. 2 (2021): December Vol. 4 No. 1 (2021): June Vol. 3 No. 2 (2020): December Vol. 3 No. 1 (2020): June Vol. 2 No. 2 (2019): December Vol. 2 No. 1 (2019): June Vol. 1 No. 2 (2018): December Vol. 1 No. 1 (2018): June More Issue