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<![CDATA[UTILIZATION OF ACCOUNTING INFORMATION TO AVOID ESCALATION OF COMMITMENTS ON DECISION MAKING LEVELS WITH LOCUS OF CONTROL AS A MODERATING VARIABLE ]]>
<![CDATA[Pramesthi, Birgita Nindya]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v2i1.2601
<![CDATA[The utilization of information helps an individual accounting for escalation could reduce commitment with the locus of control on which to base these individuals in taking a decision. However, current circumstance when information accounting received unprofitable, then these individuals can do cheating namely escalation commitment. Research aims to scrutinize utilization of information accounting to avoid escalation commitment in levels of decision making with locus of control as moderating variable. Escalation commitment at decision making represented on a scenario cases related to the nature of individual internal locus of control and external locus of control. The experiment was done using by design 2x2x2 between within subjects namely by test student scholarship for Magister Management Catholic Widya Mandala University through instrument cases related to decision making is usually done by manager in companies, by the number of participants 33 people. Experiment is done in class and supervised by researchers. Data from the end of it will analyzed by a statistical means ANOVA. Experimental results show that individual nature locus of external control escalation will hold the act of individual internal commitment than the locus of control. But the nature of individual internal locus of control can reduce the act of escalation commitment if having alternative investment favorable when come using the strategies future benefit in levels of decision making investment.]]>
<![CDATA[INFLUENCE OF POST-USAGE USEFULNESS, SELF-EFFICACY AND SATISFACTION TOWARDS CONTINUANCE INTENTION OF T-CASH ]]>
<![CDATA[Juvelin, Laurenzia]]>;
<![CDATA[Wulani, Fenika]]>;
<![CDATA[Amrullah, Andi Anugerah]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i1.2576
<![CDATA[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.]]>
<![CDATA[MANAGEMENT’S DISCUSSION AND ANALYSIS ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2011 - 2014 ]]>
<![CDATA[Ongkoseputro, Marina Fabiola]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v2i2.2606
<![CDATA[The study aims to examine the information contained in the Management’s Discussion and Analysis (MD&A) on manufacturing companies listed in Indonesia Stock Exchange period 2011 to 2014. The content of information that will influence the market reaction is proxied by stock returns and trading volume activity. The object of research is manufacturing companies listed in Indonesia Stock Exchange period 2011 to 2014. The number of samples per year are 84 companies so that the observed total company became 336, selected using purposive sampling technique. The hypothesis was tested using non-parametric test partial correlation and multiple linear regression analysis using the control variable is return on equity. The result showed that the disclosure in the annual MD&A report positive effect on stocks returns was rejected. This can be caused by an Indonesian company is not ready to face the disclosure in the annual report as well as the state of efficiency of the Indonesian market is still relatively strong spring. The second hypothesis stated unsupported because there is a positive correlation MD&A disclosure in the annual report of the trading volume activity. Thus, the relationship between the publication of information both annual reports, social conditions and socio-political circumstances that affect the company against fluctuations in trading volume activity.]]>
<![CDATA[COMPETITIVE ADVANTAGE MITRA KELUARGA HOSPITAL SURABAYA THROUGH DIFFERENTIATION AND EFFICIENCY ]]>
<![CDATA[Susanto, Adi]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v2i1.2597
<![CDATA[Growth and the high competition in the hospital business, demands the existence of an appropriate strategy to achieve competitive advantage. Strategies that can be used is a strategy of differentiation through efficiency and co-branding and green health care in building competitive advantage to achieve sustainable business growth. The strategy of differentiation can be made through product differentiation, service, human resources, product and image channels. Differentiation strategy and the efficiency of performed detailed analysis using SWOT analysis, Resource Based View (RBV) and carried out in a comprehensive manner through the assessment method of the Balanced Scorecard (BSC), which measures the performance of companies from both the financial and non financial perspective as a whole, so that it can be produced more precise measurement of the indicators for the survival and growth of the company. This thesis research done through qualitative approach on RS. Mitra Keluarga Surabaya on an ongoing basis to evaluate the strategy of differentiation and efficiency at the same time, to be able to always increase sales growth and get the value of an optimal efficiency in the operating costs of the hospital.]]>
<![CDATA[ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT ]]>
<![CDATA[Malau, Melinda]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i1.2572
<![CDATA[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]]>
<![CDATA[COMPARATIVE ANALYSIS OF Z-SCORE AND SPRINGATE ALTMAN MODELS ON REGISTERED COAL COMPANIES BEI IN ]]>
<![CDATA[Caroline, Lisda]]>;
<![CDATA[Laturette, Kazia]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v2i2.2602
<![CDATA[Subsector coal mining sector experienced a decrease from the years 2011-2015, if the company fails to carry out operations to generate a profit, then this may lead to bankruptcy. The purpose of this study was to determine whether there are differences in the potential bankruptcy of the Altman Z-score models and models Springate, as well as to determine the model of bankruptcy is most appropriate for the coal company listed on the Indonesia Stock Exchange in 2011 to 2015. This research method is quantitative secondary data is the data from this study. The results of this study, based on the results of hypothesis testing with different test paired samples t-test mennjukkan that there are differences in the potential bankruptcy of the Altman Z-score models and models Springate. Then, based on the calculation and oengamatan writer, a model that can assess more fair and appropriate for the coal company listed on the Indonesia Stock Exchange period 2011 - 2015 is the model of the Altman Z-score.]]>
<![CDATA[INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i2.2592
<![CDATA[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.]]>
<![CDATA[PREDICTION SUSTAINABILITY COMPANY USING ARTIFICIAL NEURAL NETWORK ]]>
<![CDATA[Rifa, Rizka Noor]]>;
<![CDATA[Muslih, Muhamad]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i2.2674
<![CDATA[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%.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY AND ACTIVITY RATIOS ON THE SHARES MARKET PRICE OF THE PUBLIC BANK COMPANIES IN INDONESIA ]]>
<![CDATA[Dwidjosumarno, Bambang Hadi Santoso]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v2i1.2598
<![CDATA[The purpose of the study is to examine the influence of the ratios of ROA, ROE and ROI altogether and each of them and the shares market price of public bank companies in Indonesia during 2012-2017. ROA and ROE ratios on this study are regarded as the proxy of profitability ratios, while, ROI ratio on this study is considered as the proxy of activity ratio. Based on the study result, it shows that all ratios have a positive relationship with the shares market price of public bank companies in Indonesia. The results exhibit that each ROE and ROI has a positive relationship with the shares market price of public bank companies in Indonesia. However, it is inconsistent with ROA that it found that there is no relationship between ROA and the shares market price of public bank companies in Indonesia]]>
<![CDATA[WHISTLEBLOWING FOR VILLAGE MANAGEMENT OF VILLAGE FUNDS: DYNAMICS AND CHALLENGES ]]>
<![CDATA[Utami, Intiyas]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i1.2573
<![CDATA[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.]]>
