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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 6 Documents
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Search results for , issue "Vol. 1 No. 2 (2021): Desember" : 6 Documents clear
Analisis Faktor – Faktor yang Memengaruhi Kinerja Keuangan pada Pusat Pendapatan Pemerintah Daerah Kabupaten Tulang Bawang Hafizh Billy Anisman
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.122 KB) | DOI: 10.35912/rambis.v1i2.408

Abstract

AbstractPurpose: The purpose of this study is to determine the factors that affect the financial performance of government revenue centers.Research Methodology: Qualitative descriptive method is the method used in this research. The factors that influence the financial performance of the Regional Agency of Tulang Bawang Regency increasing the realization of Regional Revenue are described in this study, in order to identify the causes of the unrealized local revenue. Results: Judging from the efficiency factor, it shows that financial performance is classified as very efficient and after analyzing various factors, a strategy is sought that can be used by the Regional Revenue Service of Tulang Bawang Regency to provide an increase in the level of regional basic income which is the purpose of this study.Limitations: The implementation of the research will definitely be faced with its limitations, both in the results of the research discussion and the questionnaire questions in the research. This research cannot explain further about Regional Levies because in this case, the Regional Revenue Agency is only the coordinator of Regional Original Revenue.Contribution: In the future, this research is also expected to be a reference for the Regional Revenue Agency of Tulang Bawang Regency in order to increase the realization of the initial income of Tulang Bawang Regency.
Peningkatan Daya Saing Bisnis melalui Technopreneurship Yuliana Yuliana
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (956.01 KB) | DOI: 10.35912/rambis.v1i2.556

Abstract

Purpose: To describe how the increase of competitiveness in business through technopreneurship Methodology: This is a narrative literature review. Literature was taken from Science Direct and Google Scholar databases. Keywords were business, competitiveness, increase, technopreneurship Results: Results revealed that technopreneurship is important in increasing the competitiveness in business, especially in digital era. Technopreneurship in information technology is successful in all over the world. All nations appreciate the presence of an advanced information and communication technology as a tool for increasing the process in private and government sectors. This condition will make the citizens easier in doing daily activities. The innovation in technology also open new opportunities and challenges for the development of the nations. Therefore, it can be inferred that information technology is an important part in business because it helps the development process in the business Limitations: This paper is a narrative literature review. There are only few studies about the competitiveness in business through technopreneurship. Further studies are needed for the strategy in increasing the competitiveness in business through technopreneurship. Contribution: The contribution of this paper is for the increasing of competitiveness through technopreneurship which is very essential during the digital era.
Perencanaan Persediaan Bahan Baku pada UMK Tiga Bersaudara Kota Kupang dengan Metode Economic Order Quantity (EOQ) Seprianto E. Haobenu; Antonio E. L. Nyoko; Aldarine Molidya; Rolland E. Fanggidae
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.823 KB) | DOI: 10.35912/rambis.v1i2.653

Abstract

AbstractPurpose: This research is a form of raw material inventory planning using the Economic Order Quantity (EOQ) method for fried corn products at UMK Tiga Bersaudara Kupang City. Research Methodology: This research method used a quantitative approach. The data analysis technique used is forecasting, EOQ, and Safety Stock.Results: The outcome of this study is the creation of a raw material inventory that can be applied by the UMK Tiga Bersaudara in carrying out its production. The number of orders for raw materials has also been identified using the EOQ method. To avoid shortages of raw materials, a calculation of how much safety stock is needed in the next period has also been calculated. Limitation: This calculation is predictive so that the reality in the field can change in the future.Contribution: Companies are advised to plan raw material inventory using the methods used in this study, namely forecasting, EOQ, SS, and calculating the total cost of inventory.
Analisis Kinerja Keuangan Sektor Perbankan Sebelum dan Sesudah Adanya Perusahaan Teknologi Finansial Raysa Azahra Ade Putri; Dewi Cahyani Pangestuti; Agus Kusmana
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.627 KB) | DOI: 10.35912/rambis.v1i2.805

Abstract

Purpose: The intention of the research was to examine if there were any discrepancies in banks ’ financial performance before and after the introduction of financial tech firms. Research Methodology: The study's subject was registered banking on the Indonesia Stock Exchange (IDX), with 38 banks chosen as a sample over a two-year period before the introduction of financial tech firms (2013-2014) and two years after the existence of financial tech firms (2016-2017). With a 5% significance rate, the tests utilized in this paper were Paired Sample T-test (normal data) and Wilcoxon Sign Rank Test (abnormal data) with SPSS 25 software assistance. Results: The outcomes of this research, after the arrival of financial technology enterprises, there is a discrepancy in profitability, liquidity, and capital. Limitations: This research's limitations are that certain banks did not leak consecutive financial statements during the research period, and earlier studies had no specific explanation on the same topic. Contribution: The insights can be used by academics as a reference, by the Bank as a foundation for financial management innovation, and by investors as a source of knowledge and consideration when making investment decisions.
Dampak Kompensasi terhadap Retensi Karyawan dengan Kepuasan Kerja sebagai Pemediasi Bunga Dinda Hernawan; Veronika Agustini Srimulyani
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.217 KB) | DOI: 10.35912/rambis.v1i2.888

Abstract

Purpose: The study aims to analyze the direct and indirect impact of compensation on employee retention with job satisfaction as a mediation. Research methodology: The study sample was 50 permanent employees of PT Daya Surya Sejahtera Ponorogo Regency. Data analysis includes data quality testing, classical assumptions, hypotheses. Hypothesis testing uses path analysis from hierarchical regression analysis. Results: Hypothesis testing results show that: 1) compensation has a positive significant effect on job satisfaction; 2) job satisfaction has a positive significant effect on employee retention; 3) compensation has a positive significant effect on employee retention; 4) job satisfaction acts as a full mediation indirect effect of compensation on employee retention. Limitations: The study focused on the direct and indirect impact of compensation on employee retention with job satisfaction as a mediation, and only on 50 permanent employees at one of the retail companies in Ponorogo district. Contribution: This finding proves that compensation for the form of appreciation given by the company to employees for employee contributions plays an important role in improving job satisfaction and employee retention in the company. This finding can be used as a development material for further research, especially the review of employee retention in retail businesses that are currently growing rapidly in Indonesia.
Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress: Studi Pada Perusahaan Sub Sektor Wholesale di BEI Periode Eka Oktaviani; Ferikawita M. Sembiring
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 1 No. 2 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.197 KB) | DOI: 10.35912/rambis.v1i2.944

Abstract

Purpose: This study transfers to see if variables in financial risk and company size will affect financial distress condition of wholesale sub-sector companies on the IDX the 2014-2020 period. Research methodology: This research method is a quantitative that uses a descriptive and associative analysis with purposive sampling technique to acquire 9 wholesale sub-sector companies listed on the IDX for the period 2014-2020. The method of data analysis used is the data panel analysis. Results: The results showed that the variables of debt to asset ratio, debt to equity ratio, and return on asset had of effect on financial distress, while current ratio, return on equity and firm size had no effect. Simultaneously all variables affect the occurrence of financial distress. Limitation: The limitation of this study is on variable are still possible to be added or developed by other studies and also the possibility of using other financial distress measurement method. Contribution: Produce findings on factor that can affect financial distress conditions in wholesale (durable and non-durable goods) sub-sector companies listed on the IDX during the 2014-2020 period.

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