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Vincentius Widya Iswara
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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 80 Documents
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TESTING THE MARKET EFFICIENCY WHEN INTEREST RATES CHANGE: CASE IN INDONESIA Budiarso, Novi Swandari; Pontoh, Winston
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.v6i2.5130

Abstract

Until the end of September 2023, the interest rate policy in the Republic of Indonesia shifted from 3.50% to 5.75%. The objective of this study is to examine whether changes in interest rates have an impact on the market efficiency in Indonesia. The daily market returns of Indonesia Stock Exchange (IDX) indices from January 3rd, 2022, until October 9th, 2023 are employed. To examine the market efficiency in weak form, this study conducts the normality test by the Kolmogorov-Smirnov test, the unit root problem test by Augmented Dickey-Fuller test, and the variance ratio test. This study finds that most market indices experienced a decline in returns and were less volatile when interest rates shifted to higher levels. This study also finds that most market indices tend to remain efficient in weak form at both low and high interest rates. The finding implies that those indices tend not to be influenced by policy changes in interest rates. However, the findings also show that several market indices experience changes in conditions when interest rates shift. As the studies on the relationship between changes in interest rates and market efficiency are scarce, the novelty of this study is the use of event windows to get specific impact of changes in interest rates on market efficiency.
EFFECT OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON FIRM VALUE WITH CSE MEDIATOR Setiawan, Elizabeth Tanjung; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.5325

Abstract

The objective of the study is determining the effect of intellectual capital and ownership structure on firm value through capital structure efficiency (CSE). Intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM), ownership structures is measured by percentage of managerial ownership and institutional ownership, company value is measured by Price to Book Value (PBV), and capital structure efficiency is measured by interest bearing debt to equity ratio (IBDER). The manufacturing companies registered on the IDX in 2019-2021 are the study objects. The data analysis technique uses multiple linear regression analysis with a path analysis model. The results of the study show that intellectual capital and institutional ownership effect on firm value directly, but managerial ownership has no effect on firm value. Intellectual capital and ownership structure do not affect firm value directly or mediate by capital structure efficiency
SPENDING BEHAVIOR: REPURCHASE INTENTION FOR ONLINE SHOPPERS Memarista, Gesti; Wijaya, Valentino Justin
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.v7i1.5442

Abstract

The phenomena of online purchasing caused a rise in spending behavior. It was aided by the advancement of information technology, particularly the Internet. Electronic commerce creates an opportunity for numerous enterprises and consumers to respond by repurchasing products. An easy approach to get to the product, psychologically to follow the trend value, and a lower price from e-commerce would encourage customers to spend money to repurchase their favorite things. Based on that explanation, this research investigates the factors that drive the repurchase intention of online shoppers. The factors consist of electronic word of mouth (e-WOM), perceived convenience, and perceived value. The research’s sample was 188 respondents spreading online questionnaires in Indonesia. The findings reveal that perceived convenience and perceived value significantly affect the repurchase intention, yet electronic word of mouth (e-WOM) does not significantly affect the repurchase intention. In addition, perceived convenience significantly affects the perceived value, and the perceived value affects the electronic word of mouth significantly. The results emphasized the elements of spending behavior and would suggest the quality of the online platform should pay attention to it. So, the marketers will be able to make a reliable marketing approach to conduct the online business with compulsive buying by online shoppers.
CAN IMPRESSION MANAGEMENT MODERATE THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND COST OF EQUITY? Santoso, Arif; Rahayu, Selvia; Sari, Puji Novita
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.v7i1.5507

Abstract

Stock market financing access plays an important role in sustainable business resilience and financial performance. In the Covid-19 pandemic, the banking sector has the potential to bear high equity costs commensurate with the risk. Impression management as a corporate communication strategy can maintain shareholder perception of corporate risk. The study aims to examine the effect of impression management in moderating the relationship between financial performance and cost of equity. The study consists of 228 bank-year observations on the Southeast Asian stock exchanges for 2020-2022. Data was obtained from the Annual Report, Integrated Report, and Form 56-1 One Report. This study examines separate companies that use one-tier and two-tier board systems. The findings indicate that improvements in financial performance had a negative impact on equity costs in Indonesia but a positive impact in Thailand, Singapore, Malaysia, and the Philippines. ROA and ROE only had a beneficial influence on Indonesia. The independent Board’s relationship to the cost of equity was not demonstrated. This study supports the idea that impression management improves the relationship between pandemic-related changes in financial performance and the cost of equity. The practical implications are that companies with negative changes in performance that also have proper impression management can attract investors with lower equity costs.
CONVERSION COSTS AND PRODUCTION COSTS BASED ON TIME-DRIVEN ACTIVITY-BASED COSTING AT PT SC GRESIK Sanjaya, Tamayo di Vaio
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.v7i1.5710

Abstract

The business world today has developments that can be said to continue to change over time, as indicated by tighter competition. In 2019, the COVID-19 pandemic also impacted many companies due to a decline in sales. This condition demands that business owners continue thinking about strategies and appropriately make various company decisions. What can be done, especially in manufacturing companies, is to increase the quality of the product as best as possible and sell it at an affordable price. This research aimed to calculate the cost of production (especially in analyzing conversion costs) using the Time-Driven Activity-based Costing (TDABC) System method at PT SC Gresik, East Java, Indonesia. It compared gross profit results from the Functional Based Costing (FBC) and TDABC System methods. This type of research is a case study. The research results show that the TDABC method's calculations are more precise than the FBC method. HJ 5 tons, HJ 8 tons, HJ 10 tons, and HJ 20 tons of products produce lower production costs and higher gross profits. The 2-ton HJ product produces a higher production cost and a lower gross profit when compared to the FBC method calculation. The TDABC method allocates costs based on the activity's time.
CONTEXT MATTERS: EXPLORING THE DYNAMICS OF IFRS ADOPTION IN INDIA AND PAKISTAN Islam, Maruful; Hossain, Shayeed; Taki, Mohammad Khabbab
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.5757

Abstract

The International Financial Reporting Standards (IFRS) are a universally accepted accounting practice framework. Established by the International Accounting Standards Board (IASB), IFRS promotes transparency and comparability in financial reporting. This study focuses on adopting IFRS in India and Pakistan, intending to identify the factors influencing this adoption and examining the unique determinants specific to each country. A comparative analysis of IFRS adoption in India and Pakistan was conducted using historical analysis and secondary sources, including academic literature, books, research papers, publications from international financial institutions, and relevant websites. The study reveals that, while common factors influence IFRS adoption in both countries, contextual disparities significantly affect the decision-making process. Economic, social, legal, and political dimensions, intertwined with institutional factors, play a critical role in shaping the adoption or rejection of IFRS. This underscores that local context outweighs mere commonalities in determining IFRS adoption decisions, challenging oversimplified categorizations based solely on similarities. This research contributes to understanding the complexities of IFRS adoption in diverse socio-economic contexts, particularly in emerging economies such as India and Pakistan. By elucidating the interplay of various contextual factors, the study provides valuable insights for policymakers, standard-setting bodies, and practitioners navigating international accounting standards. Recognizing the multifaceted nature of influences on adoption decisions can inform more nuanced policymaking and facilitate smoother transitions towards global accounting standards, enhancing the quality and comparability of financial reporting worldwide.
DIGITISING TO MEET SUSTAINABLE DEVELOPMENT GOALS: CHALLENGES IN THE AFRICAN CONTEXT Zindi, Beauty; Ndhlovu, Emmanuel
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.5767

Abstract

The advent of the Fourth Industrial Revolution (4IR) wields much potential to revolutionize operations and activities and fast-track the attainment of Sustainable Development Goals (SDGs). However, several factors impeding a full-swing technological revolution exist in developing regions like Africa. Drawing on a qualitative semi-systematic literature review underpinned by thematic data analysis, this article explored the challenges of deploying 4IR tools to fast-track the attainment of SDGs. The findings show that limited internet access, underdeveloped ICT infrastructure, regulatory barriers, lack of awareness and education, and lack of collaboration and data sharing are challenges impeding digital adoption to meet SDGs in Africa. To fast-track technology uptake and increase the possibility of achieving SDGs before the 2030 deadline, it is recommended that African governments intervene. This is because most businesses and households in Africa cannot afford digitalization. Most of the households are smallholder farmers. Assisting these farmers with technology would help them increase production and, thus, help eliminate hunger, reduce poverty and gender inequality, promote industry, innovation, and infrastructure, and 12 responsible consumption and production.
FURNITURE ORDERING MARKETPLACE WITH TENDER SYSTEM USING TOPSIS FOR PICKING WINNER RECOMMENDATION Purwanto, Devi Dwi; Hongary, Kevin -
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.v7i1.5768

Abstract

The use of technology in custom furniture sales is still not utilized to its full potential. A problem is going on inside society, namely that no application helpsthe custom furniture ordering process. There is a problemwhere the buyer has difficulty finding a craftsmanto accept custom furniture according to their wishes in large quantities at competitive prices and quality, and vice versa. Craftsmen had difficulty finding willing buyersto make purchases of custom furniture. This marketplace canhelp with these problems by helping buyersand craftsmen carry out custom furniture transactions safely. Consumers can offer custom orders to craftsmen through the application by stating the specifications, and interested craftsmen can submit offers in terms of price, processing time, quantity, and other agreements, which will be stated in the contract when the transaction occurs. This contract will protect the rights and obligations of customers and craftsmen. On the other hand, consumers are given recommendations for craftsmen using the TOPSIS method, considering the quality of work obtained from the rating, the price offered, working time, and the credibility of the craftsmen's experience.With this marketplace, 60% agree that it makes it easier to bring together customers and craftsmen to make custom furniture. 70% satisfied that the working progress feature helps buyers to know custom furniture progress status and reduce ordering errors. The TOPSIS method helps customers make decisions/selection of craftsmen with a precision of 67.58%.
THE INFLUENCE OF PERCEIVED ENVIRONMENT SUPPORT ON EMPLOYEE PERFORMANCE WITH SELF-EFFICACY AS A MEDIATING VARIABLE ON MSMEs IN THE CENTRAL SURABAYA Santoso, Olyvia Nathania; Lindawati, Tuty
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.5847

Abstract

Employees are valuable assets owned by an organization or company, therefore, it is very important for companies, especially micro, small and medium enterprises (MSMEs) to be able to strive for maximum work results from these assets. Efforts to improve employee performance can be done in various ways, including by providing adequate environmental support, in the form of organizational support, supervisor support, peer support, and resource support, besides that, it can also be done by always paying attention to and encouraging employee Self-Efficacy, which is an employee's belief and confidence in their abilities. This study aims to determine the effect of Perceived Environment Support on Employee Performance with Self-Efficacy as the mediating variable. The technique and analysis method used in this research is PLS-SEM using the SmartPLS version 3.0 application. The object of this research is MSME employees in the Central Surabaya Region with a total sample of 137 respondents, most of them are 18-25 years old, and have worked for more than 1 year, and work in the culinary MSMEs business sector. The results of this study state that: 1) Perceived Environment Support has a positive and significant effect on Employee Performance, 2) Perceived Environment Support has a positive and significant effect on Self-Efficacy, 3) Self-Efficacy has a positive and significant effect on Employee Performance, and 4) Self-Efficacy has a positive effect as a mediating variable between Perceived Environment Support and Employee Performance.
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.

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