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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, Social,
Economics, Econometrics & Finance Social Sciences
Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to accounting and management. Therefore, RIMA accepts the articles from Indonesia authors and other countries. Research in Management and Accounting (RIMA) is published twice a year
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT Malau, Melinda
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2572

Abstract

Thie research purpose to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study is multiple regression analysis using Eviews 9. The samples used in this research are 242 which the data of 121 manufacturing companies listed on the Indonesia Stock Exchange from 2014-2015. The result shows that the governance committee, the sustainability report of the assurance provider, the number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on sustainability reporting. Financial distress has a significant negative effect on sustainability reporting. Operating cash flow has no significant effect on sustainability reporting, whereas log total assets have a significant positive effect on sustainability reporting
WHISTLEBLOWING FOR VILLAGE MANAGEMENT OF VILLAGE FUNDS: DYNAMICS AND CHALLENGES Utami, Intiyas
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2573

Abstract

This study aims to describe the dynamics of potential whistleblowers for fraud in village fund management. This research was conducted in all villages in the Kledung Subdistrict, Temanggung Regency as the largest tobacco producing area in Indonesia. The design of the study used descriptive qualitative with informants in the entire village of Kledung Subdistrict, Temanggung Regency, Central Java, Indonesia. The results of the study showed that in managing village funds, whistleblowers for fraudulent management of village funds could be carried out because of the courage of village fund managers. The challenges faced by whistleblowers are the need for mechanisms and safe reporting channels.
THE INFLUENCE OF FINANCIAL CRISIS AND FINANCING DECISION ON INVESTMENT DECISION IN INDONESIAN MANUFACTURING COMPANY Yunardi, Eric Evan
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2574

Abstract

At the time of the global financial crisis, many companies throughout the world were affected, making it difficult for companies to make financing decisions on their activities in conducting business activities and also followed concerns in making investment decisions. This is because at the time of the crisis and after the global financial condition was still not stable. The purpose of this research is to find out whether the global financial crisis influences company decisions in financing their activities in conducting business activities and in making investment decisions. The number of samples in this study were 94 Indonesian manufacturing companies with 752 data points listed on the Indonesia Stock Exchange. Data used from 2004 to 2011. Data analysis techniques used were Difference-in-means before and after global financial crisis with Stata as the statistical tool. The result of this research is the global financial crisis have positive and direct impact on investment decision in Indonesian manufacturing companies. Indonesian manufacturing companies also enjoyed surplus of capital inflows from the shock caused by global financial crisis which decrease the debt to equity ratio. But the opposite, financing decision have indirect and negative effect on investment decision in Indonesian manufacturing companies.
THE IMPACT OF MANAGEMENT INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE WITH THE COMPOSITION OF TOP MANAGEMENT AS THE MODERATING VARIABLE Purnamasari, Dian Indri; Hindria, Ratna
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2575

Abstract

The present research aims to study the impact of management information system on the performance of organization with the composition of top management as the moderating variable. The research objects are heads of university management, both state and private. The hypothesis testing was performed using Moderated Regression Analysis. The test results showed that the management information system positively affects the universities’ organizational performance. This means that the better the management information system, the higher the performance of a university. The composition of top management has no effect as the moderating variable between MIS and university performance. Thus, the composition of the top management does not reinforce the influence of management information system on the performance of organizations (universities).
INFLUENCE OF POST-USAGE USEFULNESS, SELF-EFFICACY AND SATISFACTION TOWARDS CONTINUANCE INTENTION OF T-CASH Juvelin, Laurenzia; Wulani, Fenika; Amrullah, Andi Anugerah
RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2576

Abstract

In this era, digitalization becomes the trend on which everything goes digital and this includes paying through application. The users’ intention to continue using the application is very important. Based on the extended model of information technology continuance, the factors that influence the application continuance intention are post-usage usefulness, self-efficacy and satisfaction. This research aimed to analyze the influence of Post-Usage Usefulness, Self-Efficacy and Satisfaction Towards the Application Continuance Intention of T-Cash. This research is a causal study and uses a non-probability purposive sampling technique. The total number of respondents is 150 respondents who have T-Cash application and had experiences in using T-Cash application for payment in the last three months. The data were processed and analyzed by using Structural Equation Modeling technique through LISREL software. This research proved that Post-Usage Usefulness has a significant positive effect on the Application Continuance Intention and Satisfaction, Self-Efficacy has a significant positive effect on the Application Continuance Intention and Satisfaction, and Satisfaction has a significant positive effect on the Application Continuance Intention. The suggestions for T-Cash are to add more features that are beneficial for making payments faster, designing an easy and interactive user interface, and providing users with easy to follow instructions.
INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI Saputra, Komang Adi Kurniawan
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2592

Abstract

This study aims to determine the effect of accounting information systems and good corporate governance on employee performance in Village Credit Institutions in Denpasar City. The data in this study are primary data obtained from distributing questionnaires directly to employees who work in Village Credit Institutions in Denpasar City. The sample in this study was 105 Village Credit Institutions using purposive sampling technique. The analytical method used is multiple linear regression. The results showed that the quality of accounting information systems and good corporate governance had a positive effect on employee performance. The results of the study simultaneously show that accounting information systems and good corporate governance have a significant effect on employee performance.
THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX AWARENESS ON UMKM TO TAXPAYER COMPLIANCE IN THE SPECIAL PROVINCE OF YOGYAKARTA Negara, Hari Kusuma Satria; Purnamasari, Dian Indri
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2594

Abstract

The aim of this research to examine whether there is an influence of Taxation Knowledge and Tax Awareness on UMKM to Taxpayer Compliance in the Special Province of Yogyakarta. By using the mail survey method, in the period of the study, respondents who returned and were ready to be analyzed were 163 respondents, namely entrepreneurs or UMKM taxpayers in Yogyakarta. All respondents according to the criteria required in this study and ready to be analyzed, namely having NPWP, UMKM turnover, final income tax payment of 1%, and domiciled in Yogyakarta. The results showed that there was no effect of tax knowledge variables on tax compliance, but there was an effect of tax awareness variables on tax compliance.
THE EFFECT OF INTERACTION VIA SOCIAL MEDIA AND PAST ONLINE SHOPPING EXPERIENCE ON REPURCHASE INTENTION THROUGH TRUST IN TOKOPEDIA APPLICATION USERS IN SURABAYA Seber, Vincent
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2595

Abstract

This study aims to analyze the effect of interaction via social media and past online shopping experience on repurchase intention through trust in Tokopedia application users in Surabaya. Today, online purchasing through e-commerce is in vogue. Before making a purchase, most people will seek information first to increase their trust, and they can do this by interacting with others. Increasingly sophisticated technology makes this interaction easy because there is already social media. The information shared by someone certainly comes from their experience. E-commerce consumer interaction through social media and consumer shopping experience are important points so that consumers can increasingly trust an e-commerce and repurchase it in e-commerce. The sampling technique used is non probability sampling by means of purposive sampling. The sample used in this was 150 respondents. The requirements of respondents in this study were at least 17 years old who had made purchases at Tokopedia at least once in the last two months in Surabaya. Data was collected using a questionnaire. The data analysis technique used is SEM analysis with the LISREL program. The results of the study prove that interaction via social media and the past online shopping experience have a significant effect on trust. Trusts have a significant effect on repurchase intention. Interaction via social media and past online shopping experience has a significant effect on repurchase intention through trust.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND ACCOUNTING CONSERVATIONS ON TAX AVOIDANCE Trisusanti, Dianita; Lasdi, Lodovicus
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2596

Abstract

Law number 17 about State Finances in Article 11 states that the income of the country consists of tax revenue, non-tax revenue, and grants. From year to year the Indonesian government has always increase revenue target of taxation sector. On the side of the taxpayer (company), tax paid to the government will be recognized as an expense, which in turn tax will reduce the amount of net profit of the company. The company believes that tax evasion provide substantial economic benefits and un-expensive sources of financing. The purpose of this study was to examine and analyze whether the corporate government mechanism (institutional ownership concentration, the percentage of independent board, the number of commissioners, the number of audit committee, and quality audits) and accounting conservatism take effect on tax avoidance. This research is a quantitative research with the object of research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. Data were obtained from the publication of the audited financial statements or annual reports by IDX and book of ICMD. Sampling in this study used purposive random sampling. Data analysis techniques used in this research is regression analysis Ordinary Least Square (OLS). The results showed that the corporate governance mechanism influence on tax avoidance. Three of five proxy mechanism of corporate governance have significant effect on tax avoidance, those three proxies are institutional ownership, number of board of directors, and audit committees, while two other proxy are the percentage of independent board and audit quality which have un-significant effect on tax avoidance
PREDICTION SUSTAINABILITY COMPANY USING ARTIFICIAL NEURAL NETWORK Rifa, Rizka Noor; Muslih, Muhamad
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2674

Abstract

The study aims to find out how to predict company sustainability using Artificial Neural Networks (ANN) and looks at the relationship of board tenure, board age, company size, profitability, leverage, and liquidity in predicting sustainability of Asia Sustainability Reporting Rating (ASRR) participants in Indonesia period 2009-2018. Previous studies state that ANN is considered to provide accurate results in predictions. Therefore, this study uses ANN modeling for predicting sustainability. Company sustainability is assessed by analyzing sustainability performance in the Company’s Sustainability Report based on the Global Reporting Initiatives (GRI) G4 guidelines. The results of predictions using ANN indicate that company size, liquidity, and leverage contribute more than 50% in predicting company sustainability. Meanwhile, profitability, board age, and biard tenure contribute less than 50%.

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