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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 4, No 1 (2021): June" : 5 Documents clear
THE BASICS ON ACCOUNTING PROFESSION SELECTION: LATEST CAPTURE DURING COVID-19 PANDEMIC ERA Azizah, Nurul; Purnamasari, Fitri
RIMA - Research In Management and Accounting Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3048

Abstract

COVID-19 pandemic era is very potential in changing the mindset of students in the accounting field in seeing their future careers. It cannot be denied that there are several factors in how they view the prospects for the accounting profession amid this pandemic. This research was conducted at a university located in Malang City, Indonesia. The data was obtained through interviews with 70 students of the Accounting Department, Faculty of Economics. Interviews were conducted in person for approximately three months in 2020. In connection with the COVID-19 pandemic, interviews were conducted online. It is revealed that financial performance rewards and an ideal work environment are the two main factors that accounting students consider in determining their career path.
INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE (EVIDENCE FROM INDONESIA’S MANUFACTURING SECTOR) Merida, Peggy Delita
RIMA - Research In Management and Accounting Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3058

Abstract

The study aims to examine the direct relationship between intellectual capital and competitive advantage. The contribution of this paper is that there is a proxy competitive advantage the study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes competitive advantage a dependent variable for intellectual capital and competitive advantage variables using market share proxy. The result of this study is intellectual capital has a positive effect on competitive advantage.
INFLUENCE OF INSTAGRAM CONTENTS TOWARDS BUYING FOOD PRODUCT INTEREST ON INSTAGRAM (A CASE STUDY OF BUYING INTEREST THROUGH PROFESSIONAL CHEF'S INSTAGRAM POST ON PRESIDENT UNIVERSITY STUDENTS) Salsabila, Natasya Putri; Haryanto, Jony Oktavian
RIMA - Research In Management and Accounting Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3085

Abstract

Using Instagram for business activities became a specific activity among young people, especially students. One of the online businesses run by young people today was a food and beverage business, the other business was in the clothing and apparel field.  The need for food products was increasing on Instagram users who preferred to make online purchases through Instagram. The content of a professional chef's Instagram account was one that influenced individuals to buy food or beverage products through Instagram social media. Professional chef was an interesting profession known by the public and it made young people interested in becoming a professional chef as one of the career professions. Professional chefs also used Instagram media for live career promotion and branding, food product promotions, recipes and even cooking course invitations. The main subject of this research was the Instagram account of a professional chef. The research sample was 218 President University students who had Instagram accounts and made online purchases on Instagram. Data collection used was questionnaires using quantitative research methods. Validity, reliability tests, data analysis used was SEM with SmartPLS. It found that verified Instagram accounts and the intention of following updated Instagram content had influenced the purchase intention of a product, but Instagram content and users' interest in following instagram accounts did not affect the purchase intention of a product.
THE INFLUENCE OF BRAND EXPERIENCE AND EMOTIONAL ATTACHMENT ON BRAND TRUST AND BRAND LOYALTY CHURCH MAWAR SHARON, WEST SURABAYA Hans Christian Harjanto; Lena Ellitan; Ninuk Muljani
Research In Management and Accounting (RIMA) Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3062

Abstract

This study aims to analyze the effect of brand experience and emotional attachment on brand trust and brand loyalty in Mawar Sharon Church in West Surabaya. Currently, the level of membership, attendance, and participation in Christian churches has decreased. The data analysis technique used is SEM-PLS analysis with the SmartPLS program. The research results prove that brand experience has a significant effect on emotional attachment and brand loyalty, but insignificant on brand trust. Emotional attachment has a significant effect on brand trust and brand loyalty. Brand trust has a significant influence on brand loyalty. The role of emotional attachment is also significant as a mediator for brand experience on brand trust and brand loyalty. The role of brand trust as a mediator for brand experience and brand loyalty is insignificant. Suggestions from research for the Mawar Sharon Church in West Surabaya are to take a personal approach to the congregation and create programs, so that there is a personal bond between the congregation and the Mawar Sharon Church in West Surabaya and increase the congregation's trust and attachment to the church. but insignificant on brand trust. 
THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY Gunardi, Ega Jenny; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
RIMA - Research In Management and Accounting Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3130

Abstract

This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However,  environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure. 

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