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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 85 Documents
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DOWNWARD COMMUNICATION & EQUIVOCALITY REDUCTION IN CORPORATE CORE VALUES ADAPTATION LEVEL Harris Christanto; Rustono Farady Marta; Changsong Wang; Mary Rose Montano; Engliana
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7643

Abstract

Every institution upholds distinctive core values and expects its members to adapt accordingly. PT Kimia Farma (Persero) Tbk, the first pharmaceutical company in Indonesia, introduced a new set of core values, “AKHLAK,” on July 1, 2020. This study aims to provide a descriptive analysis of how downward communication typology and equivocality reduction contribute to employees’ adaptation to these new core values. The introduction of “AKHLAK” presents a valuable opportunity to evaluate the effectiveness of downward communication within the organization. The study employs an explanatory quantitative approach. The survey population consisted of 245 employees, with a sample of 152 participants selected through proportional stratified random sampling. The results indicate that downward communication typology contributes 37.2% to employees’ adaptation to the new core values, while equivocality reduction accounts for 59% of the contribution. When considered simultaneously, the two variables explain 61.9% of the adaptation level. Regarding the adaptation level itself, most employees fall into the early majority category, with an overall adaptation level considered moderate. In conclusion, both downward communication typology and equivocality reduction have significant contributions—both individually and jointly—toward employees’ adaptation to the organization’s new core values. The study recommends that all members of the company continue to strengthen their adaptation capabilities over time to fully align with the core values.
THE TWO SIDES OF LEADERSHIP: WHEN GENDER AND CEO EXPERIENCE SHAPE THE CAPITAL STRUCTURE OF THE ENERGY SECTOR Luky Patricia Widianingsih; Catharine Felicia
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7647

Abstract

Capital structure decisions are an essential aspect of corporate financial strategy, particularly in the energy sector, which is characterized by high risk and substantial investment needs. In this context, internal factors such as CEO characteristics, profitability, and liquidity play important roles in financing decisions. This study focuses on the influence of CEO gender, CEO tenure, profitability (Return on Assets / ROA), and liquidity (Current Ratio) on leverage (Debt-to-Equity Ratio / DER) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The results show that CEO gender has a significant positive effect on leverage (DER), while CEO tenure and liquidity have significant negative effects on leverage (DER). Profitability, however, does not have a significant impact. These findings emphasize that in energy sector companies listed on the IDX, considerations of leadership characteristics and the company's internal financial condition are key determinants in capital structure decisions.    
LIQUIDITY, ASSET MANAGEMENT, AND CAPITAL STRUCTURE IN EMERGING-MARKET TEXTILE FIRMS Rudy Syafariansyah Dachlan; Sri Wahyuti; Zahrotul Ariska
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7690

Abstract

The financial performance of textile firms in emerging markets is often constrained by difficulties in managing liquidity, optimizing assets, and structuring capital effectively. This study investigates how liquidity, asset management, and capital structure shape the performance of Indonesia's textile companies, a sector that has faced intense competition and volatility during 2019–2023. Employing a quantitative explanatory research design, panel data from six listed firms on the Indonesia Stock Exchange were analyzed using multiple regression techniques to capture the extent to which firm-level financial policies influence profitability. The findings reveal that liquidity exerts a significant negative influence, reflecting the inefficiency of excessive cash holdings or misallocated current assets. In contrast, asset management demonstrates a positive effect, underscoring the importance of efficient resource utilization in enhancing competitiveness. Meanwhile, capital structure shows a negative association, suggesting that higher leverage undermines financial stability in capital-intensive industries. Theoretically, these results validate trade-off theory, pecking order theory, and the resource-based view, while empirically clarifying contradictions in prior studies. Practically, the study offers insights for managers, investors, and policymakers in balancing liquidity, efficiency, and leverage to build resilient financial strategies in volatile markets.
BRAND EXPERIENCE IMPACT ON BRAND LOYALTY AT FIT HUB SURABAYA MEDIATED BY PERCEIVED QUALITY AND BRAND TRUST Lena Ellitan; Marcell Valentino
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7733

Abstract

This study aims to examine the effect of brand experience on brand loyalty mediated by perceived quality and brand trust at Fit Hub. The increasing number of awareness of the importance of health and modern lifestyles today has created great opportunities for the fitness industry. One of the innovations in this industry sector is Fit Hub, a business concept that combines a modern fitness center with services that can help meet diverse consumer needs. This research uses causal research. The sampling technique for this research is nonprobability sampling with purposive sampling. The sample in this study amounted to 178 respondents. The data collection tool used is a questionnaire. The data collection tool used is a questionnaire. The data analysis technique used is Structural Equation Modeling using the Smart PLS 4.0 program. The results of this study indicate that brand experience has a positive and significant effect on brand loyalty, brand experience has a positive and significant effect on perceived quality, brand experience has a positive and significant effect on brand trust, perceived quality has a positive and significant effect on brand loyalty, brand trust has an insignificant effect on brand loyalty, perceived quality has a positive and significant effect on mediating the effect of brand engagement on brand loyalty, brand trust has an insignificant effect on mediating the effect of brand engagement on brand loyalty.
IMPACT OF WORKFORCE DIVERSITY ON CREATIVITY AND INNOVATION ON MULTINATIONAL CORPORATION IN NIGERIA Muhammed Olowookere
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7754

Abstract

This study aims to examine the impact of workforce diversity on the creativity and innovation of MNCs in Nigeria. This research specifically examines how cognitive, ethnic, and gender diversity influences innovative outcomes in MNCs. A descriptive research design was employed using a quantitative approach. The population of the study were 675 permanent staff of Olam Group of Company in Nigeria. A sample size of 246 participants was determined using the Krejcie and Morgan formula. Data was gathered through structured questionnaires distributed to 675 permanent employees of the Olam Group. The analysis utilized Structural Equation Modeling (SEM), revealing that cognitive diversity has a strong effect on creativity and innovation, with an original sample value of 0.385, a T-statistic of 11.372, and a p-value of 0.000. Ethnic diversity demonstrated a positive impact with an original sample value of 0.208, T-statistic of 5.067, and p-value of 0.000. Gender diversity emerged as the most significant contributor, with an original sample value of 0.509 and a T-statistic of 13.222, also yielding a p-value of 0.000. The R-Square value of 0.845 indicates that 84.5% of the variance in creativity and innovation is explained by the model incorporating these diversity dimensions. The findings highlight that workforce diversity plays in enhancing creativity and driving innovation in Multinational Corporation. Recommendations include promoting diverse hiring practices, fostering an inclusive culture, and ensuring equitable representation across gender and ethnic lines.

Page 9 of 9 | Total Record : 85

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