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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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OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM EMERGING COMPANIES Rahaman, Mohammed Ashiqur; Khan, Maksudur Momin; Chowdhury, Kanta; Masum, Mofijul Hoq
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.v8i1.5905

Abstract

The purpose of this study is to explore the impact of ownership structure on corporate performance from the context of an emerging country, Bangladesh. This empirical study is based on a dataset of 200 observations from the annual reports of twenty Dhaka Stock Exchange (DSE) listed pharmaceutical and chemical companies from the tenures of 2013 to 2022. Here a multiple regression model has been executed to explore the influence of ownership attributes on financial performance. It is found that director ownership, institutional ownership, general ownership and foreign ownership significantly influence the corporate performance. These findings imply the current comprehension of ownership structure and its association with financial success. This study also provides valuable insight for businesses and management to set their long-term vision and goals in terms of ownership and equity matters. External financiers and legislators can also benefit from this study in making investment decisions and new policies. Future researchers can expand their study reach by including more years of data, other relevant variables from the ownership structure field, macroeconomic variables, and other industries to serve the needs of a wide range of users.
DECOY EFFECT, COGNITIVE LOAD, AND POSITIVE EMOTION ON PURCHASE INTENTION: IPHONE 14 CASE STUDY Farrell Ionwyn Eduardo; Nelly, Nelly; Jonathan Kenny Juen; Lina, Lina; Ratnawati, Ratnawati
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.v8i1.7259

Abstract

Understanding the psychological factors influencing consumer behavior is a essential for enhancing purchase intention. This study examines the impact of positive emotion as a mediator between purchase intention and cognitive load or the decoy effect. Utilizing a quantitative methodology, data were collected using a questionnaire and analyzed with the PLS-SEM technique using SmartPLS. A purposive sampling method yielded 129 iPhone 14 users as respondents for this study. The findings indicate that the decoy effect and cognitive load has a significant impact on purchase intention when mediated by positive emotion. These results underscore the importance of minimizing cognitive load and leveraging the decoy effect in marketing practices.
EFFECT OF EMPLOYEE ENGAGEMENT ON MARKETING STRATEGY IN SERVICE FIRMS IN OGUN STATE NIGERIA Ogunsola, Olanrewaju Kazeem; Arikewuyo, Kareem Abidemi; Popoola, Claudius Sunday
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.v8i1.7277

Abstract

This paper examined the effect of employee engagement on marketing strategy amongst service firms in Ogun State, Nigeria. The targeted population for the study consists of marketing managers, HR heads, and senior managers. Building on Khan's (1990) theory of employee engagement, three dimensions - employee empowerment [Emp_E], employee advocacy [Emp_A], and employee knowledge [Emp_K] - were used to profile employee engagement. Cochran's (1997) finite sample size determination was adopted. Using a simple random technique, electronic closed-ended questionnaires were administered to solicit responses from 333 respondents. The line of best fit model was analyzed with standardized multiple regression analysis (SMRA). Findings revealed that the predictor constructs (Emp_E, Emp_A, and Emp_K) explained 72.9% of the outcome construct (Mkt_S) such that adjusted R2 = .729, F(3, 301) = 273.901, p < 0.001. However, an independent analysis of the predictor constructs revealed that only Emp_E (β1= .613, p <0.001) and Emp_K (β3= .432, p <0.001) have a significant positive relationship with Mkt_S. Evidence shows that Emp_A (β2 = 0.089, p = 0.079) has a positive relationship, but it does not make a statistically significant contribution to the marketing strategy. This insignificant contribution may be due to existing literature which argues that Emp_A is a form of organizational citizenship behaviour which is not directly called on or explicitly rewarded by organizations. Overall, since the regression line is statistically significant, this study submits that there is a significant positive relationship between employee engagement and marketing strategy. This study contributes in two ways. First, it expands Kahn’s theory of employee engagement. Second, it informs marketing managers / HR heads on the importance of designing an inclusive employee growth-oriented program that will facilitate the successful implementation of the marketing strategy. The study recommends that service firms need a strong understanding of key drivers or underlying mechanisms that can facilitate advocacy behaviours in employees. This study used a cross-sectional data approach, which may have biased the results. Hence, the identification of future areas of research has been highlighted.
THE EFFECT OF WORK-LIFE BALANCE AND CAREER DEVELOPMENT ON WORK ENGAGEMENT WITH MEDIATED JOB SATISFACTION OF GEN Y AND Z NON ACADEMIC STAFF AT UNIVERSITY “A” Priambada, Antanius Daru; Wulani, Fenika
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.v8i1.7342

Abstract

Organizations need highly engaged workers if they want to achieve great performance. This study investigates work-life balance, career development, and job satisfaction as antecedents of work engagement. This study uses a survey design with questionnaires distributed to Generation Y and Z non academic staff working at a university in Java. Partial Least Squares - Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software was used to analyse the 80 responses gathered. Our study finds that work life balance can increase work engagement directly and also through job satisfaction. However, career development can only increase work engagement if employees are satisfied first with their job. This result highlights the importance of universities in designing jobs to ensure employees perceive work-life balance since they have time to enjoy their personal activities. In addition, universities need to create career opportunities for employees that increase their job satisfaction and boost their level of work engagement.
DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
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.v7i2.7348

Abstract

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.
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.

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