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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 75 Documents
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THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 Haki, Elisabeth Yuliana; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4269

Abstract

The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.
THE EFFECT OF ORGANIZATIONAL CULTURE, INCENTIVE, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE Sinaga, Aprillia Lonny; Koesmono, Teman; Junaedi, Christofera Marliana
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4425

Abstract

This research aims to identify the impact of work environment and career development on job performance. A questionnaire is distributed to administrative employees in Surabaya. The data collected and can be used in hypothesis testing are 101 respondent data. Hypothesis testing was carried out using multiple linear regression in the SPSS 23.0 program. The findings of this study support the research hypothesis, namely that work environment and career development significantly have a positive effect on the job performance of administrative employees in Surabaya.
THE INFLUENCE OF E-SERVICE QUALITY AND BRAND IMAGE ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION ON 'BIBIT' APPLICATION USERS Ellitan, Lena; Lim, Sisilia Felicia; Kristanti, Maria Mia
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4490

Abstract

Currently, it is undeniable that advances in science and technology have an impact on people's lifestyles. One of them can be seen in investing activities that can be done only by having a smartphone and an internet network. Business actors use this situation to provide mutual fund investment applications. It is characterized by increasing competition between mutual fund investment applications. Increased public awareness of the importance of investment is an added value. One of the mutual fund investment applications known to be on the rise is Bibit. This study examines the effect of e-service quality and brand image on customer loyalty through customer satisfaction on users of the Bibit application. The sampling technique used is non-probability sampling with a purposive sampling type. The sample used is 150 respondents who are users of the Bibit application. The data analysis technique used is PLS-SEM with SmartPLS 3.0 program. The results showed that e-service quality and brand image each had a positive and significant effect on customer satisfaction, e-service quality and customer satisfaction each had a positive but not significant effect on customer loyalty brand image had a positive and significant effect. Customer loyalty and customer satisfaction proved unable to mediate the effect of e-service quality and brand image on customer loyalty.
THE INFLUENCE OF JOB SATISFACTION, WORK MOTIVATION, AND EMPLOYEE COMMITMENT ON EMPLOYEE PERFORMANCE Sanjaya, Michael; Indrawati, Lilik
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4538

Abstract

Every organization carries out various activities to achieve predetermined goals, but in achieving these goals it often experiences obstacles because the employees they have do not have maximum performance. This research was conducted to determine the effect of job satisfaction, work motivation, and employee commitment on employee performance. The contribution of this research is expected to be able to add information at the theoretical or scientific level of human resource management and also have implications for human resource management in companies. The study used the survey method as a data collection technique, and a questionnaire as an instrument and was distributed to a sample of 138 employees. The data analysis technique used was multiple linear regression and the data processing method used SPSS version 25. The results showed that job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and employee commitment has a positive and significant effect on employee performance. For this reason, the importance of PT Salam Pacific Indonesia Lines company management in an effort to improve employee performance needs to pay attention to the factors of job satisfaction, work motivation, and employee commitment.
MIXUE'S SURABAYA BRAND IMAGE, PRODUCT QUALITY, BRAND LOVE AND LOYALTY INFLUENCE Samekto, Jonathan Felix Alfredo; Lindawati, Tuty; Kristanti, Maria Mia
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4645

Abstract

The purpose of this research is to test the influence analysis of Brand Image and Product Quality on Brand Love and Brand Loyalty Mixue in Surabaya. The sampling technique used non-probability sampling with purposive sampling method. The samples taken were 160 respondents who were consumers from Mixue in Surabaya. While the tools used to retrieve and collect data are in the form of online questionnaires via the Google form. The data analysis technique uses Structural Equations Modeling (SEM) using the LISREL program. The results of this study state that Brand Image has a positive and insignificant effect on Brand Love, Product Quality has a positive and significant effect on Brand Love, Brand Image has a negative and insignificant effect on Brand Loyalty, Product Quality has a positive and insignificant effect on Brand Loyalty, Brand Love has a positive and significant effect on Brand Loyalty.
DO WE NEED P2P BETWEEN BANK THIRD PARTY FUNDS AND BANK CREDIT? Kohardinata, Cliff; Widianingsih, Luky Patricia
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4654

Abstract

The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.
ANALYSIS OF INTERNAL CONTROL AND FRAUD : A CASE STUDY ON GARUDA INDONESIA Meiryani, Meiryani; Primado, Aisyah Aulia
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4660

Abstract

The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Marietza, Fenny; Oswandi, Joshuwah
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4689

Abstract

Job competition in the era of the industrial revolution 4.0 requires accountants to have more skills in addition to the knowledge gained in college; these skills are called soft skills. However, the reality is that many accountants still lack master soft skills. This problem cannot be separated from the role of universities as providers of accounting graduates. This study aims to describe the role of universities, especially accounting study programs, in developing the soft skills of accounting students in the era of the industrial revolution 4.0. This research is qualitative research with a case study approach. The informants in this study were four managers of accounting departments, four managers of accounting student organizations, and one manager of MBKM centers working in 4 universities in Bengkulu City. The data used in this study was obtained through direct interviews with data analysis techniques in data collection, data reduction, data presentation, and conclusions. The results of this study show that Bengkulu City College has developed the soft skills of accounting students through soft skills courses, integrating soft skills development into learning, encouraging accounting students to participate in MBKM programs, organizational activities, seminars, FMD, training, and soft skills competency tests. This research helps the manager of the Bengkulu City accounting study program understand and re-evaluate the current state of soft skills development of accounting students so that it can be better in the future.
RELATIONSHIP OF ATTITUDE TOWARDS ENTREPRENEURSHIP TO ENTREPRENEURIAL INTENTION THROUGH ENTREPRENEURSHIP EDUCATION (CASE STUDY OF HIGH SCHOOL STUDENTS IN SURABAYA) Mettan, Santho Vlennery; Rahmawati, Veronika
Research In Management and Accounting (RIMA) Vol. 7 No. 1 (2024): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.4913

Abstract

The nation's progress can be measured by the number of students who are educated to a high level and understand the importance of entrepreneurship. This approach aligns with the Government's development plan and can be realized with the support of students who venture into entrepreneurship. High school students are fully capable of becoming entrepreneurs since they are the future drivers of the economy. The Government provides support through the National Entrepreneurship Movement (GKN) Program, which is implemented cohesively by all ministries, led by the Coordinating Ministry for Economic Affairs. The Ministry of National Education is one of the participating ministries in the program. This study investigates the factors influencing high school students' entrepreneurial intention regarding attitudes towards entrepreneurship by analyzing the impact of entrepreneurial education in Surabaya. The technique used is multiple regression analysis using the mediator variable, using a questionnaire distributed to high school students in Surabaya with 153 participants. The results showed that out of the 4 hypotheses, 2 hypotheses have been accepted, and 2 hypotheses have been rejected. For the hypothesized mediation relationship does not occur. Therefore, the relationship is a direct relationship between the attitude toward entrepreneurship and entrepreneurial intention. The follow-up research plan will include new variables and more diverse subjects. JEL Class: M200, M21, L26
FINANCIAL PERFORMANCE OF ENGINEERING COMPANIES IN AN EMERGING ECONOMY: BEFORE AND AFTER COVID-19 Hossen, Md Shakib; Roy, Shoishab; Masum, Mofijul Hoq
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4943

Abstract

The COVID-19 pandemic had a significant impact on numerous companies in emerging economies, including the engineering sector, due to factors such as lockdown restrictions and disruptions in the supply chain. Moreover, many companies within the engineering sector witnessed a decline in their financial performance as a result of the pandemic. This study is conducted to assess the influence of COVID-19 on the financial performance of the engineering sector in emerging country - Bangladesh. The study considers the secondary data from the listed companies in Dhaka Stock Exchange, focusing on engineering companies. This study utilized a quantitative research methodology employing a thematic approach. To evaluate financial performance, changes in net profit, changes in revenue growth and three relative performance ratios - liquidity ratio, profitability ratio and solvency ratio are used to compare the corporate performance before and after the COVID-19 pandemic in Bangladesh. It is found that the financial performances in the listed companies in Bangladesh are not facing as much obstacle as it is observed in developed economy. This result implies that the impact of covid-19 is sharply visible in the economy but it is not as much risky as the developed economy. This result will help the corporate people in the developing economy to adopt necessary initiatives to cope up the upcoming natural issues.

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