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Reviu Akuntansi, Manajemen, dan Bisnis
Published by Goodwood Publishing
ISSN : -     EISSN : 2797958X     DOI : https://doi.org/10.35912/rambis
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) is a peer-reviewed journal in the fields of Accounting, Management, Business. Rambis publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Management, Business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
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Search results for , issue "Vol 5 No 2 (2025): Desember" : 18 Documents clear
Human Resource Performance at RSUD Kayen-Pati: The Role of Work-life Balance, Training, and Job Satisfaction Fadilah, Mellyani; Amilahaq, Farikha
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.5640

Abstract

Purpose: This study aims to analyze the influence of work-life balance, training, and job satisfaction on employee performance at RSUD Kayen. The goal is to provide input for improving employee performance through these three key factors. Methodology: This study employed a quantitative approach. From a population of 331 employees, a probability sampling method using simple random sampling was applied, resulting in 200 respondents. Data were collected through a questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 4. Results: The findings show that work-life balance, training, and job satisfaction all have a positive and significant impact on employee performance. A good work-life balance directly contributes to better performance, while appropriate training and strong job satisfaction also improve work outcomes. Conclusions: This study shows that work-life balance, training, and job satisfaction have a positive impact on employee performance at RSUD Kayen. When combined, these factors improve performance, highlighting the need for a cohesive human resource strategy. Limitations: This study is limited by the fact that it did not include other influential variables such as leadership style, communication, and development. Data were obtained through a subjective questionnaire, meaning differences in perception among respondents could influence the results. Contribution: This research can be used as a reference for RSUD  Kayen in formulating policies to improve employee performance through positive work-life balance, appropriate training, and increased job satisfaction.
Integration of Financial Accounting and Digital Taxation in Indonesia Virendra, Wafa; Zahra, Inka Mariska; Aulia, Pani; Fitri, Alya; Malulana, Teuku Ardian
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.5746

Abstract

Purpose: This research aims to comprehensively analyze the challenges and opportunities involved in integrating financial accounting systems with digital taxation in Indonesia. This study focuses on structural barriers, institutional readiness, and the potential for enhancing efficiency and fiscal transparency through digitalization. Research methodology: The research was conducted using a descriptive qualitative approach with a literature study method. The sources of analysis were derived from scientific journals, government regulations, and previous studies related to the digitalization of accounting and taxation in Indonesia. Results: The findings indicate that the integration of digital systems still faces several obstacles, such as limited infrastructure, low digital literacy, suboptimal inter-agency coordination, and threats to data security. Nevertheless, digitalization also presents significant opportunities for improving tax administration efficiency, reporting accuracy, and data-driven monitoring through the utilization of big data, artificial intelligence, and e-reporting systems. Conclusions: Digital synergy between accounting and tax obligations is a strategic initiative to enhance the effectiveness and accountability of fiscal management. Its success requires regulatory harmonization, improved digital competence, and a robust data governance system. Limitations: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations. Contribution: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations.
Sustainability Branding and Green Marketing Toward Green Purchase Intention Sudjaniah, Derah; Ismaliyanto, Junef; Lu’luatuwwafiroh, Lu’luatuwwafiroh; Sascha, Indira; Siregar, Rio Octogi
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.5755

Abstract

Purpose: This study examines the influence of environmental concern, brand sustainability practice, and green marketing on green purchase intention in Indonesia, while assessing the moderating role of price among digital consumers. Methodology/approach: A quantitative design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze data from 350 digital consumers. The measurement model fulfilled validity and reliability criteria (outer loadings > 0.70; AVE > 0.70). The structural model achieved an R² value of 0.394, indicating a moderate explanatory power. Results/findings: Environmental concern (? = 0.192; p < 0.001), brand sustainability practice (? = 0.221; p < 0.001), and green marketing (? = 0.159; p = 0.001) positively influence green purchase intention. Price also shows a positive direct effect (? = 0.139; p = 0.008). All moderating interactions are significant, with the strongest effect found in Price × Green Marketing (? = 0.384; p < 0.001; f² = 0.253), suggesting that perceived price compatibility strengthens the effectiveness of green marketing messages. Conclusion: Green purchase intention in Indonesia is driven by environmental concern, sustainable brand practices, and green marketing. Price does not hinder but instead reinforces these effects, indicating a consumer shift toward valuing sustainability despite premium pricing. Limitations: The study uses self-reported, cross-sectional data from purposive sampling of digital consumers, limiting generalizability across demographic groups and longitudinal behavioral changes. Contribution: This research provides an integrated model that highlights the combined effects of environmental concern, sustainability branding, and green marketing with price moderation, offering empirical insights relevant to green marketing strategies in emerging markets.
The Role of Instagram @humas_poldalampung in Disseminating Public Service Announcements Arioen, Refi; Sukamso, Sukamso; Isabela, Marstella; Roby, M.
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.5905

Abstract

Purpose: This study analyzes the role of the Instagram account @humas_poldalampung in Publishing Public Service Announcements (PSAs) and delivering institutional information. It addresses the limited empirical evidence on regional police public relations accounts, particularly whether PSA dissemination is conducted as one-way communication or dialogic engagement. Methodology: A descriptive qualitative approach was used. Data were collected through in-depth interviews with administrators, direct observations, and analyses of archival materials (2022-2024), supported by a literature review. Analysis involved data reduction, coding, thematic categorization, and source triangulation. Results: The content was predominantly informative and educational, covering police activities and PSAs on security, public order, traffic safety, drug prevention, hoax prevention, and public services. Messages were delivered visually through photos, infographics, and short videos. Communication remained largely one-way, with limited sustained interaction. Conclusions: The account functions as a digital public communication channel combining institutional dissemination and persuasive PSAs, but has not fully optimized Instagram for dialogue and participation. This reflects the tension between broadcast-oriented messaging and social media’s dialogic expectations. Limitations: This study focused on one account (2022–2024) without assessing audience perceptions, engagement quality, behavioral impact, or comparing other platforms. Contributions: This study highlights a regional police account and examines PSA dissemination through one-way versus dialogic communication patterns. It offers practical recommendations to improve interaction management, response standards, and structured engagement to enhance trust and PSA effectiveness.
Transfer Pricing Determinants in Indonesian Listed Firms Satria, Adam Muhamad; Wijaya, Suparna; Irawan, Ferry
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.6292

Abstract

Purpose: This study examines the effects of free-float shares, capital structure, and tunneling incentives on transfer pricing. The free-float share is a novelty of this study. Research Methodology: This study employs a quantitative methodology based on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange between 2023 and 2024. Sample selection was conducted using purposive sampling, and the empirical analysis was performed using panel data regression with Moderated Regression Analysis (MRA) in Stata. Results: The results reveal that free-float shares and capital structure are negatively associated with transfer pricing practices, whereas tunneling incentives exhibit a positive relationship. In addition, foreign ownership attenuates the effect of capital structure on transfer pricing. However, it does not play a moderating role in the relationship between free-float shares and transfer pricing, or in the relationship between tunneling incentives and transfer pricing. Conclusions: Free-float shares and tunneling reduce transfer pricing practices, whereas tunneling incentives increase them. Foreign ownership weakens the leverage effect but does not moderate the influence of free-float shares or tunneling incentives. Limitations: The firms from all industry sectors without distinguishing industry-specific characteristics, such as intangible asset intensity, cost structures, and cross-border transaction exposure. In addition, the linear regression model may not fully capture potential nonlinear relationships or endogeneity issues. Contributions: This study contributes to the transfer pricing literature by introducing free-float shares as a novelty determinant and by clarifying the conditional role of foreign ownership within a moderating framework.
Perceived Diversity, Inclusive Leadership, and Discrimination: The Mediating Role of Inclusion on Employee Well-Being Pinandito, Syauqi; Muafi, Muafi
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.6360

Abstract

Purpose: This study examines how perceived diversity, inclusive leadership, and discrimination impact employee well-being, with employee inclusion as a mediator. It highlights the importance of inclusive leadership and the absence of discrimination for positive workplace outcomes and addresses the limited research on these relationships in Indonesia. Research Methodology: This study employed a quantitative survey design. Data were collected from 206 permanent employees of PT XYZ Bekasi using purposive sampling. The data were analyzed using structural equation modeling partial least squares (SEM-PLS) with SmartPLS 4 to assess both direct and indirect relationships among the variables. Results: Perceived diversity does not significantly affect employee inclusion. Inclusive leadership positively impacts both inclusion and well-being, while discrimination negatively affects inclusion. Employee inclusion positively influences well-being and mediates the effects of leadership and discrimination on well-being, but not the effect of perceived diversity. Conclusions: Employee inclusion plays a crucial role in enhancing employee well-being, particularly through inclusive leadership practices and discrimination reduction. Perceived diversity alone is insufficient to foster inclusion or well-being without supportive organizational practices. Limitations: This study was limited to a single organization and employed a cross-sectional design, which may restrict the generalizability and causal interpretation of the findings. Contributions: This study contributes to the literature by highlighting employee inclusion as a key psychological mechanism linking inclusive leadership and discrimination to employee well-being in diverse organizational settings in Indonesia.
Green Training and Innovation in Giriloyo Batik MSMEs: The Roles of Green Culture, Human Capital Fithriyah, Naili; Muafi, Muafi
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.6361

Abstract

Purpose: This study examines the effect of Green Training (GT) on Green Innovation (GI) by incorporating the mediating roles of Green Organizational Culture (GOC) and Green Human Capital (GHC) in batik micro, small, and medium enterprises (MSMEs) located in Giriloyo, Bantul, DIY. Research Methodology: A quantitative research design was employed using a survey method. Data were collected through structured questionnaires distributed to owners and employees of batik MSMEs in Giriloyo. The collected data were analyzed using partial least squares–structural equation modeling (PLS-SEM) to test the direct and mediating relationships among variables. Results: The results indicate that Green Training has a positive and significant effect on Green Organizational Culture and Green Human Capital. Furthermore, both GOC and GHC significantly mediate the relationship between GT and green innovation, indicating that green-oriented internal capabilities play a crucial role in transforming training initiatives into sustainable innovation outcomes. Conclusions: This study confirms that effective green training enhances environmentally oriented organizational culture and strengthens green-related human capital, which in turn fosters green innovation among batik MSMEs. Limitations: This study was limited to batik MSMEs in Giriloyo, Bantul, which may constrain the generalizability of the findings to other sectors or regions. Contributions: This research contributes to green human resource management (GHRM) literature by clarifying the mechanisms through which GT influences green innovation. Practically, it offers insights for batik MSMEs in designing sustainability-oriented human resource development strategies.
The Effects of Well-Being and Work Motivation on Service Quality: The Mediating Role of Job Satisfaction Sifa, Musahadatus; Muafi , Muafi; Madya, Faizal
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.6381

Abstract

Purpose: The purpose of this study is to examine and analyse the effect of well-being and work motivation on employee service quality with the mediating role of employee job satisfaction in the Dinas Pendidikan, Pemuda, dan Olahraga (DINDIKPORA) Rembang Regency Methodology/approach: This study uses a quantitative approach with latent variable model analysis on 122 employees of the DINDIKPORA Rembang Regency Results: Well-being positively affects service quality (p=0.000; ?=0.408), and work motivation also positively affects service quality (p=0.000; ?=0.408). Well-being (p=0.000; ?=0.465) and work motivation (p=0.000; ?=0.498) both positively affect job satisfaction. However, job satisfaction does not affect service quality (p=0.140; ?=0.138) and does not mediate the effect of well-being on service quality (p=0.165; ?=0.064) and the effect of work motivation on service quality (p=0.162; ?=0.069). Conclusions: Well-being and work motivation improve service quality and job satisfaction. However, job satisfaction does not affect service quality and, therefore, cannot act as a mediator. Limitations: This study was limited to non-teaching staff at DINDIKPORA Rembang and did not cover other relevant variables. The results show that 47.5% of service quality is influenced by the research variables, whereas the remaining 52.5% is influenced by other factors. Contributions: This study shows that service quality in public organizations is more influenced by well-being and work motivation than job satisfaction, and provides managerial implications for the DINDIKPORA Rembang Regency

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