cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Teodora Winda Mulia
Contact Email
winda@uwksm.ac.id
Phone
+6231-5678478
Journal Mail Official
rima@ukwms.ac.id
Editorial Address
Ruang Jurnal Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya Gedung Benedictus 2 Floor . Jalan Dinoyo 42-44 Kota Surabaya, East Java, Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
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 55 Documents
 1   2   3   4   5 
TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): 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.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
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 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 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.
DETERMINANT TAX AVOIDANCE Ismawati, Yeni Indah; Lutfillah, Novrida Qudsi
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): 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.v2i2.2604

Abstract

The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample was 54 with data analysis techniques namely multiple regression analysis. The results show that only profitability partially affected tax avoidance. While company size, leverage and sales growth have no effect on tax avoidance. Simultaneously company size, leverage, profitability, and sales growth affected tax avoidance.
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 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.
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).
INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE Wijayanti, Calvina; Purwanto, Adriana Marini; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): 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.v2i2.2605

Abstract

Intellectual capital is one of intangible asset’s component that can provide an added value to the company. Intellectual capital disclosure in the company’s annual reports can help to provide a complete information for investors in predicting the performance of the company for making an economic decisions. In addition, intellectual capital disclosure can also show the good performance of a company to attract investors. Intellectual capital disclosure can be affected by several factors, such as leverage, profitability, company age, and listing age. This study aims to obtain empirical evidence and analyze the effect of leverage, profitability, company age, and listing age on intellectual capital disclosure. The sample used in this study are banking companies listed in Indonesia Stock Exchange. The number of samples in this study are 95 companies and selected using purposive sampling. Hypothesis testing are using multiple linear regression analysis. Based on the results of the hypothesis testing, the results of this study show that profitability, company age, and listing age have a significant positive effect on intellectual capital disclosure, while leverage have no significant effect on intellectual capital disclosure.
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

Page 2 of 6 | Total Record : 55

 1   2   3   4   5 

Filter by Year

2018 2023


Reset
Filter By Issues
All Issue Vol 6, No 1 (2023): June Vol 5, No 2 (2022): December Vol 5, No 1 (2022): June Vol 4, No 2 (2021): December Vol 4, No 1 (2021): June Vol 3, No 2 (2020): December Vol 3, No 1 (2020): June Vol 2, No 2 (2019): December Vol 2, No 1 (2019): June Vol 1, No 2 (2018): December Vol 1, No 1 (2018): June More Issue