Research In Management and Accounting

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EISSN : 2723-3804
Total articles ≅ 30
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Peggy Delita Merida, Widya Mandala Surabaya Catholic University Indonesia
Research In Management and Accounting, Volume 4, pp 1-10; https://doi.org/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.
Nurul Azizah, Universitas Wijaya Kusuma Surabaya Indonesia, Fitri Purnamasari
Research In Management and Accounting, Volume 4, pp 50-59; https://doi.org/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.
Hans Christian Harjanto, Widya Mandala Surabaya Catholic University Indonesia, Lena Ellitan, Ninuk Muljani
Research In Management and Accounting, Volume 4, pp 24-36; https://doi.org/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.
Natasya Putri Salsabila, President University Indonesia, Jony Oktavian Haryanto
Research In Management and Accounting, Volume 4, pp 11-23; https://doi.org/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.
Ega Jenny Gunardi, Universitas Ciputra Surabaya Indonesia, Luky Patricia Widianingsih, Anastasia Filiana Ismawati
Research In Management and Accounting, Volume 4, pp 37-49; https://doi.org/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.
Ani Suhartatik, C. Marliana Junaedi, Putri Meidina Novianti
Research In Management and Accounting, Volume 3, pp 63-73; https://doi.org/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
Tri Tjahjo Poernomo
Research In Management and Accounting, Volume 3, pp 74-85; https://doi.org/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.
Lukas Surjaatmaja, Hendra Wijaya
Research In Management and Accounting, Volume 3, pp 52-62; https://doi.org/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
Yudi Hartono, Monika Palupi Murniati
Research In Management and Accounting, Volume 3, pp 95-106; https://doi.org/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
Bambang Setyadarma, Tri Tjahjo Poernomo
Research In Management and Accounting, Volume 3, pp 86-93; https://doi.org/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.
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