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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 55 Documents
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TAXPAYERS’ PERCEPTION OF TAX EVASION STUDIED FROM TAX KNOWLEDGE, TAX FAIRNESS, AND TAX DICRIMINATION Nugaha, Bima Aditya; Hajanirina, Andrianantenaina
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): 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.v3i1.2747

Abstract

This paper attempts to study taxpayers’ perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.
GOAL SETTING THEORY: THE EFFECT OF INCENTIVE MODERATION ON INDIVIDUAL PERFORMANCE Hartono, Yudi; Murniati, Monika Palupi
RIMA - Research In Management and Accounting Vol 3, No 2 (2020): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3053

Abstract

This study uses goal-setting theory and reinforcement theory to explain the formation of individual motivation in achieving goals. Testing the effect of goal specificity used the experimental method to test the impact of goal specificity, different goal difficulty on the same quota incentive system as the 2x2x1 experimental design. This study's findings confirm the goal-setting theory shown from the higher achievement of participants' goals when participants are given specific and challenging goals than participant goals in different variations of goal specificity and goal difficulty. This study found that participants have a greater focus on goal specificity in driving goal attainment behavior. The findings of this study confirm the reinforcement theory shown from achieving goals that exceed targets. Positive consequences become arguments for individuals to do the same action
PROFITABILITY RATIOS AND STOCK PRICES: EMPIRICAL EVIDENCE ON THE BUILDING CONSTRUCTION SUBSECTOR Waluyo, Louis; Widianingsih, Luky Patricia
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): 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.v3i1.2743

Abstract

Capital market is a place for various parties to conduct buy and sell transactions of shares and/ or bonds aiming for additional funds, strengthen company’s capital and investment. Among all the instruments sold in the capital market, stocks are one of the most demanded products by prospective investors. A country’s stock price movement can be used as a reference to see how the country’s economic policies are running. This research aims to analyze the impact of NPM, GPM, EPS, ROA, and ROE on stock price of the building construction subsector. This research uses secondary data of companies’ annual financial report. Population in this research are a building construction subsector listed on the Indonesia Stock Exchange on 2014-2017 which is 16 companies. Based on purposive sampling method, a research sample of 9 companies are obtained. This research analysis technique uses multiple linear regression analysis by using SPSS 24. The result showed that NPM and ROE have positive influence on stock price, ROA has negative influence on stock price, whereas GPM and EPS have no influence on stock price, whereas GPM and EPS have no influence on stock price. The coefficient of adjusted R2 is 36.9% meaning 36.9% of the stock price as dependent variable is influenced by NPM, GPM, EPS, ROA, and ROE, while the remaining 63.1% is influenced by other variables outside this research model.
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.
WOMEN AT THE LEVEL OF MANAGEMENT, AGENCY CONFLICT MECHANISMS, AND FINANCIAL PERFORMANCE Surjaatmaja, Lukas; Wijaya, Hendra
RIMA - Research In Management and Accounting Vol 3, No 2 (2020): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3049

Abstract

This study analyzes the effect of female representation in top management, agency conflict mechanism on firm performance in Indonesia Manufacturing Firms. Agency conflict in this reseach consist of managerial ownership, institutional ownership, and debt. The sample of this study consist of 90 manufacturing firms over the period 2013-2017. This study measures firm performance with return on asset and return on equity. Data on this research were analyzed using multiple regression. This study found that female representation in top management and managerial ownership do not affect firm performance. This study also found that institutional ownership positively affects the firm performance and debt negatively affects the firm performance
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.
ANALYSIS OF THE EFFECT OF TRUST, PRIVACY, AND EFFICIENCY ON E-SATISFACTION IN FORMING E-LOYALTY IN TOKOPEDIA CUSTOMERS IN SURABAYA Wiwiek, Wiwiek
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): 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.v3i1.2744

Abstract

This study aims to analyze the effect of Trust, Privacy dan Efficiency; and lastly, the effect of Customer Satisfaction on loyalty consumer of Tokopedia in Surabaya. The sample used in this study are Tokopedia consumer, domicile in Surabaya, having the Tokopedia application, knowing Tokopedia's privacy information, making repeated purchases on Tokopedia in the past 1 (one) year This study used 165 respondents and SPSS 22.0 to process the data. This model was developed in order to conduct research on E-Loyalty conducted on the online shopping site Tokopedia in Surabaya. This research model is formed from the relationship between Trust, Privacy, Efficiency and E-Satisfaction. Based on the data processing that has been done, it is found that Trust and Privacy have a positive and significant influence on E-Satisfaction; E-Satisfaction has a positive and significant effect on E-Loyalty
THE IMPACT DISTRIBUTIVE JUSTICE, PROCEDURAL JUSTICE, INTERACTIONAL JUSTICE, EMPLOYEE ENGAGEMENT AND JOB SATISFACTION ON TURNOVER INTENTION Suhartatik, Ani; Junaedi, C. Marliana; Novianti, Putri Meidina
RIMA - Research In Management and Accounting Vol 3, No 2 (2020): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3050

Abstract

The research is aimed at investigating the impact distibutive justice, procedural justice,interactional justice, employee engagement and job satisfaction on turnover intention.. Hence, it is a causal research. The data are drawn from a sample of  208 bank employees in Surabaya determined using a purposive sampling technique. The collected data are then analyzed using Structural Equation Modeling, LISREL version 8.70. The result of the hypothesis testing indicates that distibutive justice and procedural justice does not have any significant impact on employee engagement and job satisfaction, interactional justice have any significantly affect on employee engagement and job satisfaction, employee engagement significantly affect on turnover intention, and job satisfaction significantly affect on turnover intention
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.
BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): 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.v3i1.2745

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community

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