cover
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)
ISSN : -     EISSN : 27233804     DOI : https://doi.org/10.33508/rima
Core Subject : Economy,
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.
Articles 75 Documents
PROFITABILITY RATIOS AND STOCK PRICES: EMPIRICAL EVIDENCE ON THE BUILDING CONSTRUCTION SUBSECTOR Waluyo, Louis; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2743

Abstract

Capital market is a place for various parties to conduct buy and sell transactions of shares and/ or bonds aiming for additional funds, strengthen company’s capital and investment. Among all the instruments sold in the capital market, stocks are one of the most demanded products by prospective investors. A country’s stock price movement can be used as a reference to see how the country’s economic policies are running. This research aims to analyze the impact of NPM, GPM, EPS, ROA, and ROE on stock price of the building construction subsector. This research uses secondary data of companies’ annual financial report. Population in this research are a building construction subsector listed on the Indonesia Stock Exchange on 2014-2017 which is 16 companies. Based on purposive sampling method, a research sample of 9 companies are obtained. This research analysis technique uses multiple linear regression analysis by using SPSS 24. The result showed that NPM and ROE have positive influence on stock price, ROA has negative influence on stock price, whereas GPM and EPS have no influence on stock price, whereas GPM and EPS have no influence on stock price. The coefficient of adjusted R2 is 36.9% meaning 36.9% of the stock price as dependent variable is influenced by NPM, GPM, EPS, ROA, and ROE, while the remaining 63.1% is influenced by other variables outside this research model.
ANALYSIS OF THE EFFECT OF TRUST, PRIVACY, AND EFFICIENCY ON E-SATISFACTION IN FORMING E-LOYALTY IN TOKOPEDIA CUSTOMERS IN SURABAYA Wiwiek, Wiwiek
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2744

Abstract

This study aims to analyze the effect of Trust, Privacy dan Efficiency; and lastly, the effect of Customer Satisfaction on loyalty consumer of Tokopedia in Surabaya. The sample used in this study are Tokopedia consumer, domicile in Surabaya, having the Tokopedia application, knowing Tokopedia's privacy information, making repeated purchases on Tokopedia in the past 1 (one) year This study used 165 respondents and SPSS 22.0 to process the data. This model was developed in order to conduct research on E-Loyalty conducted on the online shopping site Tokopedia in Surabaya. This research model is formed from the relationship between Trust, Privacy, Efficiency and E-Satisfaction. Based on the data processing that has been done, it is found that Trust and Privacy have a positive and significant influence on E-Satisfaction; E-Satisfaction has a positive and significant effect on E-Loyalty
BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2745

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community
EXPERIENTIAL MARKETING AND EXPERIENTAL VALUE, HOW DOES IT IMPACT ON CONSUMER REPURCHASE INTENTIONS Yanto, Beatrice Tan; Lindawati, Tuty; Pradana, Dominicus Wahyu
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2746

Abstract

Today's competition is very intens, with many restaurants, cafes and food court popping up so that competition arises from the side of sellers and consumers. Today's consumers are more likely to get bored so quickly that they will use all existing facilities such as information technology to get information about what they want to know. Marketers must have a positive strategy in experiential marketing to create a good experience for consumers. This study aims to determine the effect of experiential marketing on repurchase intention through experiential value for consumers of Pasa Rame Restaurant in Surabaya. Respondent samples used were 200 respondents who are the consumers of Pasa Rame Restaurant in Surabaya. Sampling of respondents using non probability sampling by purposive sampling. The data collection tool used is a questionnaire. The data analysis technique used is the Structural Equation Modelling using the Lisrel program.The results of this study state that experiential marketing has a positive and significant effect on experiential value, experiential marketing has a positive and significant effect on repurchase intention, experiential value has a positive and significant effect on repurchase intention and experiential marketing has a positive and significant effect on repurchase intention through experiential value for consumers of Pasa Rame Restaurant in Surabaya
TAXPAYERS’ PERCEPTION OF TAX EVASION STUDIED FROM TAX KNOWLEDGE, TAX FAIRNESS, AND TAX DICRIMINATION Nugaha, Bima Aditya; Hajanirina, Andrianantenaina
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2747

Abstract

This paper attempts to study taxpayers’ perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.
THE BASICS ON ACCOUNTING PROFESSION SELECTION: LATEST CAPTURE DURING COVID-19 PANDEMIC ERA Azizah, Nurul; Purnamasari, Fitri
Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3048

Abstract

COVID-19 pandemic era is very potential in changing the mindset of students in the accounting field in seeing their future careers. It cannot be denied that there are several factors in how they view the prospects for the accounting profession amid this pandemic. This research was conducted at a university located in Malang City, Indonesia. The data was obtained through interviews with 70 students of the Accounting Department, Faculty of Economics. Interviews were conducted in person for approximately three months in 2020. In connection with the COVID-19 pandemic, interviews were conducted online. It is revealed that financial performance rewards and an ideal work environment are the two main factors that accounting students consider in determining their career path.
WOMEN AT THE LEVEL OF MANAGEMENT, AGENCY CONFLICT MECHANISMS, AND FINANCIAL PERFORMANCE Surjaatmaja, Lukas; Wijaya, Hendra
Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3049

Abstract

This study analyzes the effect of female representation in top management, agency conflict mechanism on firm performance in Indonesia Manufacturing Firms. Agency conflict in this reseach consist of managerial ownership, institutional ownership, and debt. The sample of this study consist of 90 manufacturing firms over the period 2013-2017. This study measures firm performance with return on asset and return on equity. Data on this research were analyzed using multiple regression. This study found that female representation in top management and managerial ownership do not affect firm performance. This study also found that institutional ownership positively affects the firm performance and debt negatively affects the firm performance
THE IMPACT DISTRIBUTIVE JUSTICE, PROCEDURAL JUSTICE, INTERACTIONAL JUSTICE, EMPLOYEE ENGAGEMENT AND JOB SATISFACTION ON TURNOVER INTENTION Suhartatik, Ani; Junaedi, C. Marliana; Novianti, Putri Meidina
Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3050

Abstract

The research is aimed at investigating the impact distibutive justice, procedural justice,interactional justice, employee engagement and job satisfaction on turnover intention.. Hence, it is a causal research. The data are drawn from a sample of  208 bank employees in Surabaya determined using a purposive sampling technique. The collected data are then analyzed using Structural Equation Modeling, LISREL version 8.70. The result of the hypothesis testing indicates that distibutive justice and procedural justice does not have any significant impact on employee engagement and job satisfaction, interactional justice have any significantly affect on employee engagement and job satisfaction, employee engagement significantly affect on turnover intention, and job satisfaction significantly affect on turnover intention
THE IMPACT OF BRAND TRUST TOWARD LOYALITY CUSTOMER PERTALITE IN DEPO PERTAMINA MOJOKERTO Poernomo, Tri Tjahjo
Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3051

Abstract

This study aims to analyze the effect of the viability (dov) and imtentonality (doi) dimensions on customer loyalty. The research sample consisted of 43 permanent pertalite participants who made repeat purchases at DEPO PERTAMINA Prajurit Kulon, Mojokerto, through the accidental sampling method approach (Cooper & Emory, 1995). It is concluded that H1 of research: the truth is accepted, H2 of research: the truth is accepted. Where loyalty is a manifestation of the moral it is positive shown by consumers to their retailers, in line with the opinion (Autry et al. 2007). The research model is quite accurate in predicting the linear influence of brand trust (dov & doi) on customer loyalty, representing 43 permanent participants who made intention purchases.
THE ANALYSIS OF ATTITUDE STRUCTURE DIFFERENCES (COGNITIVE, AFECTIVE, CONATIVE) INTAKO’ CONSUMERS, TANGGULANGIN SIDOARJO Setyadarma, Bambang; Poernomo, Tri Tjahjo
Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3052

Abstract

The research objective in this research article aim to understand and examine more deeply the relevance of these consumer attitudes as a basic concept to satisfy the various needs of a consumer in an integrated and organized manner in the field. The research sampling used a cluster sampling approach (Cooper & Emory, 1995), divided into 3 clusters: cognitive cluster (25 participants), affective cluster (25 participants), conative cluster (25 participants) as regular consumers of INTAKO products Tanggulangin, Sidoarjo. The research hypothesis can be accepted factually. Based on the grouping of the three components of attitude above, the writer can conclude that it is the cognitive component that plays a greater role in consumers when they want to make a purchase decision for a product or service. This reality has closed relevance to social phenomena that are generally accepted in various circles of society.