Research In Management and Accounting (RIMA)
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
<![CDATA[GOAL SETTING THEORY: THE EFFECT OF INCENTIVE MODERATION ON INDIVIDUAL PERFORMANCE ]]>
<![CDATA[Hartono, Yudi]]>;
<![CDATA[Murniati, Monika Palupi]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v3i2.3053
<![CDATA[This study uses goal-setting theory and reinforcement theory to explain the formation of individual motivation in achieving goals. Testing the effect of goal specificity used the experimental method to test the impact of goal specificity, different goal difficulty on the same quota incentive system as the 2x2x1 experimental design. This study's findings confirm the goal-setting theory shown from the higher achievement of participants' goals when participants are given specific and challenging goals than participant goals in different variations of goal specificity and goal difficulty. This study found that participants have a greater focus on goal specificity in driving goal attainment behavior. The findings of this study confirm the reinforcement theory shown from achieving goals that exceed targets. Positive consequences become arguments for individuals to do the same action]]>
<![CDATA[INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE (EVIDENCE FROM INDONESIA’S MANUFACTURING SECTOR) ]]>
<![CDATA[Merida, Peggy Delita]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i1.3058
<![CDATA[The study aims to examine the direct relationship between intellectual capital and competitive advantage. The contribution of this paper is that there is a proxy competitive advantage the study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes competitive advantage a dependent variable for intellectual capital and competitive advantage variables using market share proxy. The result of this study is intellectual capital has a positive effect on competitive advantage.]]>
<![CDATA[THE INFLUENCE OF BRAND EXPERIENCE AND EMOTIONAL ATTACHMENT ON BRAND TRUST AND BRAND LOYALTY CHURCH MAWAR SHARON, WEST SURABAYA ]]>
<![CDATA[Harjanto, Hans Christian]]>;
<![CDATA[Ellitan, Lena]]>;
<![CDATA[Muljani, Ninuk]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i1.3062
<![CDATA[This study aims to analyze the effect of brand experience and emotional attachment on brand trust and brand loyalty in Mawar Sharon Church in West Surabaya. Currently, the level of membership, attendance, and participation in Christian churches has decreased. The data analysis technique used is SEM-PLS analysis with the SmartPLS program. The research results prove that brand experience has a significant effect on emotional attachment and brand loyalty, but insignificant on brand trust. Emotional attachment has a significant effect on brand trust and brand loyalty. Brand trust has a significant influence on brand loyalty. The role of emotional attachment is also significant as a mediator for brand experience on brand trust and brand loyalty. The role of brand trust as a mediator for brand experience and brand loyalty is insignificant. Suggestions from research for the Mawar Sharon Church in West Surabaya are to take a personal approach to the congregation and create programs, so that there is a personal bond between the congregation and the Mawar Sharon Church in West Surabaya and increase the congregation's trust and attachment to the church. but insignificant on brand trust. ]]>
<![CDATA[INFLUENCE OF INSTAGRAM CONTENTS TOWARDS BUYING FOOD PRODUCT INTEREST ON INSTAGRAM (A CASE STUDY OF BUYING INTEREST THROUGH PROFESSIONAL CHEF'S INSTAGRAM POST ON PRESIDENT UNIVERSITY STUDENTS) ]]>
<![CDATA[Salsabila, Natasya Putri]]>;
<![CDATA[Haryanto, Jony Oktavian]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i1.3085
<![CDATA[Using Instagram for business activities became a specific activity among young people, especially students. One of the online businesses run by young people today was a food and beverage business, the other business was in the clothing and apparel field. The need for food products was increasing on Instagram users who preferred to make online purchases through Instagram. The content of a professional chef's Instagram account was one that influenced individuals to buy food or beverage products through Instagram social media. Professional chef was an interesting profession known by the public and it made young people interested in becoming a professional chef as one of the career professions. Professional chefs also used Instagram media for live career promotion and branding, food product promotions, recipes and even cooking course invitations. The main subject of this research was the Instagram account of a professional chef. The research sample was 218 President University students who had Instagram accounts and made online purchases on Instagram. Data collection used was questionnaires using quantitative research methods. Validity, reliability tests, data analysis used was SEM with SmartPLS. It found that verified Instagram accounts and the intention of following updated Instagram content had influenced the purchase intention of a product, but Instagram content and users' interest in following instagram accounts did not affect the purchase intention of a product.]]>
<![CDATA[THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY ]]>
<![CDATA[Gunardi, Ega Jenny]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Ismawati, Anastasia Filiana]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i1.3130
<![CDATA[This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure. ]]>
<![CDATA[THE EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH COST MANAGEMENT KNOWLEDGE AS A MODERATED VARIABLES ]]>
<![CDATA[Kristiani, Sharon]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i2.3151
<![CDATA[This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance. The population and sample in this study are middle and lower-level managers in manufacturing companies in East Java, Indonesia, who met the criteria. The sampling technique was convenience sampling with a sample of 83 people. The research hypothesis was tested using multivariable regression analysis. The results showed that the higher the level of budget participation, the higher the managerial performance. The high level of participation is accompanied by the high knowledge of managers about cost management affecting managerial performance. Thus, this research shows that budget participation affects managerial performance. Further research on the variable cost management knowledge found that knowledge of cost management as a quasi-moderator moderates the relationship between budget participation and managerial performance.]]>
<![CDATA[RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Yuliati, Retno]]>;
<![CDATA[Handayani, Erika]]>;
<![CDATA[Christano, Shania Milla]]>;
<![CDATA[Budhijono, Fognawati]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i2.3334
<![CDATA[This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.]]>
<![CDATA[FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS ]]>
<![CDATA[Gunawan, Erick Teofilus]]>;
<![CDATA[Sofian, Sofian]]>;
<![CDATA[Wijaya, Hendra]]>;
<![CDATA[Dwijayanti, S. Patricia Febrina]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i2.3462
<![CDATA[This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.]]>
<![CDATA[EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH ]]>
<![CDATA[Fransisca, Juni]]>;
<![CDATA[Ahalik, Ahalik]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i2.3529
<![CDATA[PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.]]>
<![CDATA[DOES DIGITALIZATION AGGRANDIZE INCOME? THE INDONESIA FAMILY LIFE SURVEY FIFTH WAVE ]]>
<![CDATA[Imam, Muhammad Kholisul]]>;
<![CDATA[Januari, Anas Tania]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v4i2.3547
<![CDATA[The COVID-19 pandemic has shaken Indonesia's macroeconomy. The economic growth experienced a contraction accompanied by an increase in poverty and unemployment. On the other hand, the COVID-19 pandemic also provides an opportunity for the growth of the digital economy. Digitalization that goes well will increase economic activity due to greater accessibility. However, there has been a decline in income during the pandemic. Therefore, this research aims to learn whether digitalization can improve income levels by understanding the impact of having a cell phone and accessing the internet for economic activities towards revenues. Here, the treatment effect is conducted to estimate the magnitude of that impact and identify the factors determining digitalization (have a cell phone and access the internet for economic activities). This research uses secondary data obtained from the Indonesia family life survey fifth wave. The result shows that the income of someone who can digitize is higher than that of non-digitalization participants, indicating the digitalization significantly contributes to increased revenues. Moreover, object perception for having a cell phone and accessing the internet for economic activities supports people's interest in digitalization mainly due to happiness, subjective well-being, and marital status.]]>
