cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
INDONESIA
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 7 Documents
 1 
Search results for , issue "Vol 5 No 3 (2026): Maret" : 7 Documents clear
Linking Organizational Justice Dimensions and Turnover Intention: The Mediating Role of Work Stress Rizana, Dani; Helmy, Irfan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6264

Abstract

Purpose: This study aims to examine the effects of organizational justice dimensions–distributive, procedural, and interactional justice–on turnover intention, with work stress acting as a mediating variable in the banking sector. Research methodology: A quantitative approach was employed using survey data collected from 134 employees of a rural credit bank in Central Java, Indonesia. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test both direct and indirect relationships among the variables. Results: The findings revealed that distributive and interactional justice had significant negative effects on turnover intention, whereas procedural justice did not show a direct effect. All three dimensions of organizational justice significantly reduced work stress, which in turn had a positive and significant effect on turnover intention. Mediation analysis confirmed that work stress significantly mediated the relationships between distributive, procedural, and interactional justice and turnover intention. Conclusions: The results indicate that employees’ perceptions of fairness, particularly in outcome distribution and interpersonal treatment, play a critical role in reducing turnover intention, both directly and indirectly, through lower work stress. Limitations: This study is limited by its cross-sectional design and focus on a single rural banking institution in one province, which may restrict the generalizability of its findings. Contributions: This study contributes to the organizational justice literature by empirically demonstrating the mediating role of work stress in the justice–turnover relationship and provides practical insights for human resource management in banking organizations within developing countries.
Assessment of Coral Reef Condition in Nusi Island, Nabire, Indonesia Rahanra, Nicodemus; Toha, Abdul Hamid; Boli, Paulus; Tebay, Selvi
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6318

Abstract

Purpose: This study aimed to assess coral reef health at Nusi Island, Nabire, Indonesia, by analyzing the benthic composition using Remotely Operated Vehicle (ROV) technology. Research Methodology: Data were collected using the Underwater Photo Transect (UPT) method, deploying a 50-meter transect line at approximately 10 m depth. High-resolution images were captured, and 1,500 data points were analyzed to evaluate the benthic substrate composition. Results: The findings revealed severe degradation of coral reefs. Site 2 (Pulau Nusi) showed only 3.13% live coral cover, with sand and rubble dominating the substrate. Site 1 (Nabire) fared slightly better, with 6.64% live coral cover, although it still showed significant damage. Conclusions: The coral reefs at both study sites are severely degraded, with Site 2 in a critical state, mainly due to sedimentation. These data highlight the need for targeted management strategies to mitigate these stresses and foster reef recovery. Limitations: This study was limited to a single 50-meter transect at one depth, providing a snapshot of the reef condition. Further research is required to identify specific degradation drivers and conduct long-term monitoring. Contributions: This study provides the first quantitative assessment of coral reef conditions on Nusi Island, offering essential baseline data for future conservation efforts.
Determinants of Brand Loyalty through Customer Experience and moderated by Government Regulation in Indonesian Television Irawan, Donny; Sukesi , Sukesi; Assagaf, Aminullah
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6375

Abstract

Purpose: This study aims to analyze the determinants of brand loyalty strategy through customer experience, moderated by government regulation, in the television industry in Indonesia. Methodology/approach: This research employs a quantitative approach, with a population of 7,346,149 television viewers and a sample of 320 respondents selected using proportional sampling techniques. Data analysis was conducted using Structural Equation Modelling (SEM) with SmartPLS software. Results/findings: The findings are expected to demonstrate that business separation significantly influences customer experience, which subsequently strengthens brand trust and loyalty among television audiences. Furthermore, government regulation functions as a moderating variable that may either strengthen or weaken the relationships among variables, depending on the level of policy intervention in the television industry. Conclusions: Technological innovation and television quality content have a significant effect on customer experience, while AI-driven personalization and television quality content have a significant impact on brand loyalty. However, AI Driver Personalization and Technological innovation did not significantly affect brand loyalty. Limitations: Because the study used a quantitative cross-sectional survey that captures data at a single point in time, it cannot establish causal relationships or assess how constructs like customer experience and brand loyalty evolve over time, limiting causal inference in the rapidly changing television and media landscape. Contributions: This study contributes to the marketing management literature, particularly in the context of branding strategy and consumer behaviour within the media industry.
User Experience, Perceived Quality, and Service Quality as Determinants of E-Commerce Loyalty Mediated by Trust Sopyan, Ahmad; Putra, Nanda Pramana; Gumay, Nanda Fathiyah; Suharto , Suharto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6377

Abstract

Purpose: This study examines the effects of user experience, perceived quality, service quality, and customer engagement on customer loyalty, emphasizing the mediating role of consumer trust in e-commerce. Customer engagement is a direct driver of loyalty and an indirect factor that strengthens trust. Research Methodology: A quantitative approach was used to collect data from 389 e-commerce users via an online survey. Structural Equation Modeling (SEM) was used to analyze the relationships among the variables. Results: User experience, perceived quality, and service quality significantly enhance consumer trust, which positively affects customer loyalty. Customer engagement plays a dual role, directly influencing loyalty and indirectly shaping it through trust, confirming trust as a key mediator. Conclusions: User experience, perceived quality, service quality, and customer engagement significantly affect consumer trust. User experience, perceived quality, and customer engagement significantly influenced customer loyalty, whereas service quality showed no significant direct effect. Limitations: This study is Limited to Indonesian e-commerce and cross-sectional data. This study highlights engagement as a critical mechanism for building trust and sustaining loyalty. Contributions: This study contributes to the literature by demonstrating that user experience, perceived quality, service quality, and customer engagement jointly influence customer loyalty through consumer trust. This indicates that e-commerce platforms should prioritize enhancing experience, quality, and engagement to build and maintain trust and loyalty.
Deconstructing the Risk and Return Profile of Penny Stocks: Evidence from the Market Model Sembiring, Hendri; Nainggolan, Rexon
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6544

Abstract

Purpose: This study investigates the risk and return profile of penny stocks on the Indonesia Stock Exchange (IDX), focusing on abnormal returns, systematic risk, and idiosyncratic volatility (STEY X). Research Methodology: Using a sample of 600 listed firms in 2024, the study applies the Market Model and several robust statistical analyses include Welch’s t-tests, Mann–Whitney U tests, Levene’s test, and variance decomposition to assess differences across groups. Results: The findings show that penny stocks on the IDX have a paradoxical risk-return profile. They significantly underperform non-penny stocks with a negative abnormal return 6.13 times larger, but carry 22.15% less systematic risk (beta). This low market sensitivity suggests these stocks are decoupled from broader market movements. Instead, they are driven by intense idiosyncratic risk, which is 54.7% higher than that of non-penny stocks. Consequently, while penny stocks are less sensitive to the general market, they are much more volatile due to firm-specific factors. Conclusions: The results confirm a breakdown of the traditional risk–return paradigm in the IDX penny stock segment, characterized by a beta paradox and dominance of idiosyncratic risk. High volatility is not compensated by higher returns, reflecting speculative trading and structural inefficiencies. Limitations: The study is limited to a single year of data and focuses solely on the Indonesian market, which may restrict generalizability. Contributions: This research contributes to emerging market finance by highlighting market segmentation effects, questioning the universal applicability of CAPM, and providing empirical evidence on the dominance of idiosyncratic risk in low-priced equities.
Job Motivation as Mediator of Employee Competence and Performance in Sustainable Tourism Industry Haeruddin, M Ikhwan Maulana; Ciptagustia, Annisa; Mustafa, Muhammad Yushar; Rahmawati, Rahmawati; Putra, Muh Al Fatah Arief
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6593

Abstract

Purpose: This study examines the relationship between employee competence, job motivation, and employee performance, with particular attention to the mediating role of job motivation in the hotel industry in Makassar, Indonesia. Research Methodology: A survey-based quantitative design was employed using data from 149 active hotel employees. The data were collected through structured questionnaires and analysed using validity and reliability tests and Partial Least Squares Structural Equation Modelling. Results: The findings reveal that employee competence has a positive and significant effect on both job motivation and employee performance. However, job motivation does not significantly affect employee performance and does not significantly mediate the relationship between employee competence and employee performance. Conclusions: Employee competence is the most decisive predictor of employee performance in the hotel context. Although competence strengthens job motivation, motivation does not function as a significant intervening mechanism in the competence-performance relationship. Limitations: This study is limited to hotel employees in Makassar, applies a cross-sectional design, and relies on self-reported questionnaire data. Contributions: This study contributes to human resource management and hospitality literature by showing that competency development is more directly associated with employee performance than motivational mediation. Practically, the findings suggest that hotel managers should prioritise competency-based human resource strategies, including training, coaching, performance appraisal, and service capability development.
Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities? Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika; Komalasari, Agrianti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6636

Abstract

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy. Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model. Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance. Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations. Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements. Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 5 No 3 (2026): Maret Vol. 5 No. 2 (2025): Desember Vol 5 No 2 (2025): Desember Vol. 5 No. 1 (2025): Juni Vol. 4 No. 2 (2024): Desember Vol. 4 No. 1 (2024): Juni Vol. 3 No. 2 (2023): Desember Vol. 3 No. 1 (2023): Juni Vol. 2 No. 2 (2022): Desember Vol. 2 No. 1 (2022): Juni Vol. 1 No. 2 (2021): Desember Vol. 1 No. 1 (2021): Juni More Issue