cover
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)
ISSN : -     EISSN : 27233804     DOI : https://doi.org/10.33508/rima
Core Subject : Economy, Social,
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
Articles 55 Documents
THE IMPACT OF BRAND TRUST TOWARD LOYALITY CUSTOMER PERTALITE IN DEPO PERTAMINA MOJOKERTO Poernomo, Tri Tjahjo
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.v3i2.3051

Abstract

This study aims to analyze the effect of the viability (dov) and imtentonality (doi) dimensions on customer loyalty. The research sample consisted of 43 permanent pertalite participants who made repeat purchases at DEPO PERTAMINA Prajurit Kulon, Mojokerto, through the accidental sampling method approach (Cooper & Emory, 1995). It is concluded that H1 of research: the truth is accepted, H2 of research: the truth is accepted. Where loyalty is a manifestation of the moral it is positive shown by consumers to their retailers, in line with the opinion (Autry et al. 2007). The research model is quite accurate in predicting the linear influence of brand trust (dov & doi) on customer loyalty, representing 43 permanent participants who made intention purchases.
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. 
EXPERIENTIAL MARKETING AND EXPERIENTAL VALUE, HOW DOES IT IMPACT ON CONSUMER REPURCHASE INTENTIONS Yanto, Beatrice Tan; Lindawati, Tuty; Pradana, Dominicus Wahyu
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.v3i1.2746

Abstract

Today's competition is very intens, with many restaurants, cafes and food court popping up so that competition arises from the side of sellers and consumers. Today's consumers are more likely to get bored so quickly that they will use all existing facilities such as information technology to get information about what they want to know. Marketers must have a positive strategy in experiential marketing to create a good experience for consumers. This study aims to determine the effect of experiential marketing on repurchase intention through experiential value for consumers of Pasa Rame Restaurant in Surabaya. Respondent samples used were 200 respondents who are the consumers of Pasa Rame Restaurant in Surabaya. Sampling of respondents using non probability sampling by purposive sampling. The data collection tool used is a questionnaire. The data analysis technique used is the Structural Equation Modelling using the Lisrel program.The results of this study state that experiential marketing has a positive and significant effect on experiential value, experiential marketing has a positive and significant effect on repurchase intention, experiential value has a positive and significant effect on repurchase intention and experiential marketing has a positive and significant effect on repurchase intention through experiential value for consumers of Pasa Rame Restaurant in Surabaya
THE ANALYSIS OF ATTITUDE STRUCTURE DIFFERENCES (COGNITIVE, AFECTIVE, CONATIVE) INTAKO’ CONSUMERS, TANGGULANGIN SIDOARJO Setyadarma, Bambang; Poernomo, Tri Tjahjo
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.v3i2.3052

Abstract

The research objective in this research article aim to understand and examine more deeply the relevance of these consumer attitudes as a basic concept to satisfy the various needs of a consumer in an integrated and organized manner in the field. The research sampling used a cluster sampling approach (Cooper & Emory, 1995), divided into 3 clusters: cognitive cluster (25 participants), affective cluster (25 participants), conative cluster (25 participants) as regular consumers of INTAKO products Tanggulangin, Sidoarjo. The research hypothesis can be accepted factually. Based on the grouping of the three components of attitude above, the writer can conclude that it is the cognitive component that plays a greater role in consumers when they want to make a purchase decision for a product or service. This reality has closed relevance to social phenomena that are generally accepted in various circles of society.
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. 
DOES DIGITALIZATION AGGRANDIZE INCOME? THE INDONESIA FAMILY LIFE SURVEY FIFTH WAVE Imam, Muhammad Kholisul; Januari, Anas Tania
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): 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.v4i2.3547

Abstract

The COVID-19 pandemic has shaken Indonesia's macroeconomy. The economic growth experienced a contraction accompanied by an increase in poverty and unemployment. On the other hand, the COVID-19 pandemic also provides an opportunity for the growth of the digital economy. Digitalization that goes well will increase economic activity due to greater accessibility. However, there has been a decline in income during the pandemic. Therefore, this research aims to learn whether digitalization can improve income levels by understanding the impact of having a cell phone and accessing the internet for economic activities towards revenues. Here, the treatment effect is conducted to estimate the magnitude of that impact and identify the factors determining digitalization (have a cell phone and access the internet for economic activities). This research uses secondary data obtained from the Indonesia family life survey fifth wave. The result shows that the income of someone who can digitize is higher than that of non-digitalization participants, indicating the digitalization significantly contributes to increased revenues. Moreover, object perception for having a cell phone and accessing the internet for economic activities supports people's interest in digitalization mainly due to happiness, subjective well-being, and marital status.
THE EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH COST MANAGEMENT KNOWLEDGE AS A MODERATED VARIABLES Kristiani, Sharon
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): 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.v4i2.3151

Abstract

This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance. The population and sample in this study are middle and lower-level managers in manufacturing companies in East Java, Indonesia, who met the criteria. The sampling technique was convenience sampling with a sample of 83 people. The research hypothesis was tested using multivariable regression analysis. The results showed that the higher the level of budget participation, the higher the managerial performance. The high level of participation is accompanied by the high knowledge of managers about cost management affecting managerial performance. Thus, this research shows that budget participation affects managerial performance. Further research on the variable cost management knowledge found that knowledge of cost management as a quasi-moderator moderates the relationship between budget participation and managerial performance.
RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA Yuliati, Retno; Handayani, Erika; Christano, Shania Milla; Budhijono, Fognawati
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): 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.v4i2.3334

Abstract

This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.
EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH Fransisca, Juni; Ahalik, Ahalik
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): 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.v4i2.3529

Abstract

PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.
FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS Gunawan, Erick Teofilus; Sofian, Sofian; Wijaya, Hendra; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): 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.v4i2.3462

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.