Research In Management and Accounting

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EISSN : 2723-3804
Total articles ≅ 35
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Natasia Alinsari, Arthik Davianti
Research In Management and Accounting, Volume 5, pp 46-54; https://doi.org/10.33508/rima.v5i1.3845

Abstract:
One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements. BUMN, as a business unit owned by the Government of Indonesia, has a unique role as an agent of development based on the concept of sustainable development. For a corporation in the mining industry, the task is particularly difficult. The integration of a state-owned company's idea of sustainable development, including actions stated in the disclosures, is investigated in this study. Observational data in this study are narrative disclosures presented in the Company's sustainability report from 2007 to 2018. This study applies qualitative content analysis techniques. The results presented are the initial results of the analysis conducted. The results revealed that as a state-owned company, the Company exhibited the concept of sustainable development as a basis for presenting sustainability reports that showed economic performance, social responsibility, and the environment. Disclosure of environmental and social performance has a larger portion than economic performance. Observation companies prioritize environmental preservation and social aspects, including human rights, labor, product responsibility, and society in carrying out corporate activities.
Ani Suhartatik, Widya Mandala Surabaya Catholic University Indonesia, P. Julius F. Nagel
Research In Management and Accounting, Volume 5, pp 12-22; https://doi.org/10.33508/rima.v5i1.3727

Abstract:
This study aims to test and analyze the factors that account for the success of women MSME efforts in Surabaya This type of research used is causal research. The sample from this study numbered 84 people using purposive sampling techniques. The data analysis technique used is a multiple regression analysis technique with the SPSS 16.0 program. The results of hypothesis testing showed that the entrepreneurial spirit had no significant positive effect on business success, motivation had a significant positive effect on business success, entrepreneurial competence had a significant positive effect on business success, creativity had a significant positive effect on the success of women's MSME businesses in Surabaya. The implications in this study are that motivation, entrepreneurial competence and creativity have an important role in the success of women’s MSME businesses in Surabaya. Female MSME owners in Surabaya need to increase the spirit of entrepreneurship, increase knowledge and skills to manage the business, be creative about the products offered and creative marketing system because this is able to increase business success.
Fransisca Natalia, Widya Mandala Surabaya Catholic University Indonesia, Tuty Lindawati, Dominicus Wahyu Pradana
Research In Management and Accounting, Volume 5, pp 23-33; https://doi.org/10.33508/rima.v5i1.3718

Abstract:
This study aims to analyze and test the influence of job insecurity with job stress as mediation to performance in employees of convenience stores (retail) in Surabaya. The sample was 105 respondents. The data collection tool used is a questionnaire with a copying method using convenience sampling. Hypothesis analysis and testing techniques using PLS-based SEM (Structural Equation Modeling) (Partial Least Square) are processed using the SmartPLS 3.0 program. This study showed that job insecurity has a negative and significant effect on job stress, job stress has a positive and significant effect on performance, job insecurity has no effect on performance, and job insecurity has an indirect effect negatively and significantly on performance
Meiryani Meiryani, Danesa Reynard Setiawan
Research In Management and Accounting, Volume 5, pp 34-45; https://doi.org/10.33508/rima.v5i1.3762

Abstract:
The purposes of this paper are to find out the phenomena that prove that the Indonesian economy is uneven, to find out the government's efforts in improving the distribution of the Indonesian economy, to find out the ways that the government is doing to improve the distribution of the Indonesian economy, and to find out the results of the government's efforts to improve economic equity in Indonesia. The data is collected and analyzed from the Badan Pusat Statistics's website and journals to develop theoretical foundations for the problem. The result of this paper indicates that the Economic Equity Policy does not always produce results, the government and all Indonesian people must be able to justify or reduce this inequality in various ways. Of course, this process is neither instant nor easy because this inequality is not a problem that can be done alone and will take a long time.
Kelvin Kelvin, Institut Sains Dan Teknologi Terpadu Surabaya Indonesia, Pram Eliyah Yuliana, Sri Rahayu
Research In Management and Accounting, Volume 5, pp 110-11; https://doi.org/10.33508/rima.v5i1.3729

Abstract:
Job evaluation is very important for the employee being assessed and the company. Job evaluation is a method to determine whether the employee has been in the appropriate position and salary. The Hay method is one method that can be used to evaluate current positions. Hay's method has been standardized and tested in various parts of the world. The Hay method requires information about the job structure, job description, and job specifications, which is then given a point to evaluate the position. The Hay method is applied to a company in the Sidoarjo-East Java, Indonesia, to determine what wages are appropriate for workers with the workload they receive while working in this company. The research was conducted at four levels: manager, head of the department, supervisor, and operator (37 positions). Based on data processing using the Hay method, the position that obtained the highest points was the plant manager position of 752 points with a salary range of Rp. 39,000,000 - Rp. 41,000,000, and the lowest points were cleaning raw material warehouses, machines, and silos with salary ranges. Rp. 3,000,000 – Rp. 5,000,000. The greater the responsibility and workload, the greater the points and salary earned.
Sharon Kristiani
Research In Management and Accounting, Volume 4, pp 60-71; https://doi.org/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.
Muhammad Kholisul Imam, Politenik Negeri Malang Indonesia, Anas Tania Januari
Research In Management and Accounting, Volume 4, pp 118-129; https://doi.org/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.
Retno Yuliati, Universitas Prasetiya Mulya Indonesia, Erika Handayani, Shania Milla Christano, Fognawati Budhijono
Research In Management and Accounting, Volume 4, pp 72-91; https://doi.org/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.
Erick Teofilus Gunawan, Widya Mandala Surabaya Catholic University Indonesia, Sofian Sofian, Hendra Wijaya, S. Patricia Febrina Dwijayanti
Research In Management and Accounting, Volume 4, pp 92-105; https://doi.org/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
Juni Fransisca, Sekolah Tinggi Manajemen Ppm Indonesia, Ahalik Ahalik
Research In Management and Accounting, Volume 4, pp 106-117; https://doi.org/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.
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