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Teodora Winda Mulia
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Ruang Jurnal Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya Gedung Benedictus 2 Floor . Jalan Dinoyo 42-44 Kota Surabaya, East Java, Indonesia
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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 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2019): June" : 5 Documents clear
UTILIZATION OF ACCOUNTING INFORMATION TO AVOID ESCALATION OF COMMITMENTS ON DECISION MAKING LEVELS WITH LOCUS OF CONTROL AS A MODERATING VARIABLE Pramesthi, Birgita Nindya
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): 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.v2i1.2601

Abstract

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.
COMPETITIVE ADVANTAGE MITRA KELUARGA HOSPITAL SURABAYA THROUGH DIFFERENTIATION AND EFFICIENCY Susanto, Adi
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): 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.v2i1.2597

Abstract

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.
THE INFLUENCE OF PROFITABILITY AND ACTIVITY RATIOS ON THE SHARES MARKET PRICE OF THE PUBLIC BANK COMPANIES IN INDONESIA Dwidjosumarno, Bambang Hadi Santoso
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): 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.v2i1.2598

Abstract

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
THE INFLUENCE OF THIRD PARTY FUNDS, CAPITAL ADEQUACY RATIO, NON PERFORMING LOANS TO CREDIT DISTRIBUTION ON THE INDONESIA STOCK EXCHANGE Langodai, Desyana Jari; Lutfillah, Novrida Qudsi
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): 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.v2i1.2599

Abstract

The influence of third party funds, capital adequacy ratio, non-performing loans to credit distribution on the Indonesia Stock Exchange period 2013-2017. This study aims to examine and analyze the effect of DPK, CAR, NPL on lending. This data was obtained from the official website of the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. Data analysis was performed using statistics with SPSS 21 tools. The research findings show that the calculated t-value results from DPK 15,84 with a significance level 0,000 which means DPK has a positive and significant effect. While CAR and NPL do not have a significant effect on lending because the significance value is greater that 5%. While simultaneously DPK, CAR, NPL affect credit distribution with a significance level of 0,000.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): 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.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.

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