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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 10 Documents
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Search results for , issue "Vol. 4 No. 2 (2024): Desember" : 10 Documents clear
Pengaruh GAAIS terhadap Personal Innovativeness: Sikap pada Lintas Generasi Kusuma, Vincentia Renata; Kornarius, Yoke Pribadi; Caroline, Angela; Gusti, Triningtyas Elisabeth Putri; Gunawan, Agus
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3436

Abstract

Purpose: To see the attitude of AI towards personal innovativeness and to see the differences in attitudes between generation Z and previous generations Research methodology: Respondents in this study are 1,293 people consisted of entrepreneurs and professional workers covering generation Z and previous generations. Results: GAAIS has influence of 9.5% on personal innovativeness, bus the data showa no statistically significant difference in attitude towards AI between cross-generational. Limitations: The analysis in this study still requires the addition of more in-depth variables such as personality, trust, social and subject norms to be able to predict attitudes towards AI in more depth. Contribution: This study is expected to provide deeper insight into the influence of attitudes towards AI on personal innovativeness, considering that in the future AI will be close on society.
Analisis Penyebab Internal dan Eksternal dalam Fraudulent Financial Reporting: Studi Tinjauan Literatur Fahrani, Andini Resa; Lestari, Adelia Sri; Putri, Nursela Rahma; Pasha, Nova Ayunda; Indrawati, Yuli; Halimah, Siti Nur
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3682

Abstract

Purpose: This research aims to analyze the internal and external causes that contribute to the occurrence of fraudulent financial reporting through a literature review, focusing on trends, developments, and under-explored areas.Methodology: This study analyzes 100 journals discussing the analysis of internal and external causes in fraudulent financial reporting from 2000 to 2024, sourced from reputable publishers. The research uses a systematic mapping study to identify, map, and categorize topics, methods, and source disciplines in fraudulent financial reporting research.Results: This study found that financial statement fraud is driven by a combination of internal factors (poor leadership, management dominance, lack of supervision, unrealistic targets, and excessive incentives) and external factors (financial pressures, rapid growth, and stock price pressure). The key finding is the interaction between these factors that triggers fraud.Conclusions: This study identifies internal and external factors, such as poor leadership, management dominance, and financial pressure, that trigger fraudulent financial reporting. It highlights the need for stronger governance and oversight to prevent FFR.Limitations: The study is based solely on a literature review of journals from 2000 to 2024, which may limit the scope of the research to the trends and findings presented in those publications.Contribution: The novelty of this study lies in highlighting the interaction between internal and external factors in fraudulent financial reporting and the need to strengthen regulatory oversight and corporate governance to prevent it.
Pengaruh Green Creativity terhadap Green Competitive Advantage dengan Mediasi Green Brand Image Isharina, Ikhtiara Kaideni; Ramadhani Abanan, Muchammad Zuhri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3705

Abstract

Purpose: This study explores the influence of green creativity on green competitive advantage in Surabaya's logistics industry, with green brand image as a mediator. With Indonesia's logistics sector facing urgent environmental challenges, sustainable innovations, and enhance a company’s eco-friendly image.Methodology: A quantitative approach was used. Data was gathered from 140 member companies of the Indonesian Trucking Association (Aptrindo) DPC Surabaya, with top management as respondents. A census sampling method was used, and the data was analyzed through Structural Equation Modeling (SEM) using a Partial Least Square (PLS) approach.Results: The findings show that green creativity positively affects both green competitive advantage and green brand image. Additionally, green brand image enhances green competitive advantage and mediates the relationship between green creativity and competitive advantage.Conclutions: To achieve sustainable competitive advantage, companies in the transportation sector need to continue to innovate through green creativity and build a strong green brand image. In doing so, companies will not only improve their brand image in the eyes of consumers but also strengthen their competitiveness in the increasingly competitive and sustainability-oriented logistics industry.Limitations: The study has limitations, including its focus on members of the Indonesian Trucking Association DPC Surabaya and the transportation sector.Contribution: Despite these limitations, it offers valuable insights for entrepreneurs, government bodies, investors, and academics aiming to promote sustainability in logistics and other sectors.
Analisis Strategi Manajemen Biaya di PT Unilever Indonesia dalam Mengoptimalkan Efisiensi Operasional dan Meningkatkan Profitabilitas Astika, Yunanik; Sholihah, Nikmatus; Retnowati, Eka; Fitria, Indah Ayu; Maulidia, Maulidia; Sofiyah, Sofiyah
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3774

Abstract

Purpose: This research aims to analyze the cost management strategies implemented by PT Unilever Indonesia to optimize operational efficiency and enhance profitability within the competitive Fast Moving Consumer Goods (FMCG) sector.Methodology: This study employs a quantitative literature review, analyzing secondary data sourced from annual reports, journal articles, and company publications to identify patterns in PT Unilever Indonesia’s cost management practices.Results: The study finds that PT Unilever Indonesia’s cost management strategies, including supply chain optimization and technological adoption, have a positive correlation with operational efficiency and profitability.Conclusions: Cost management strategies implemented by the company have proven effective in achieving goals. Strategies that involve identifying patterns and trends over a period of time, with a focus on operational efficiency and improving financial performance.Limitations: This study relies on secondary data, which may limit insights into qualitative factors such as organizational culture that impact cost management effectiveness.Contribution: This research provides insights into effective cost management strategies for the FMCG sector, offering value to industry practitioners and academics focused on operational efficiency and profitability enhancement.
Organizational Attractiveness, Social Media, dan Corporate Reputation sebagai Mediasi Employer Branding terhadap Intention to Apply For a Job Abanan, Muchammad Zuhri Ramadhani; Moko, Wahdiyat; Firanda, Brilian Setia; Aini, Maya Faridhotul
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3781

Abstract

Purpose: To determine the direct influence of employer branding, social media, organizational attractiveness, and corporate reputation on the intention to apply for a job. Additionally, the study aims to investigate the indirect effect of employer branding on the intention to apply for a job through social media, organizational attractiveness, and corporate reputation. Research methodology: The research was conducted on university alumni in Malang. It employed a survey method using a questionnaire as the data collection tool. The study involved 210 respondents from both public and private universities in Malang. A Likert scale ranging from 1 to 5 was used for measurement. The analysis was performed using Structural Equation Modeling (SEM) with PLS software. Results: The study reveals that employer branding significantly boosts job application intentions, with social media serving as a mediator that amplifies this impact. Organizational attractiveness, emphasizing product quality and workplace environment, emerges as the most influential factor. Corporate reputation also positively influences job application intentions and mediates the relationship with employer branding. These interconnected factors offer valuable guidance for enhancing recruitment strategies. Limitations: The study has limitations, including its focus university alumni in Malang. Contribution: This research can be seen from several aspects that are relevant to both theory and practice in the fields of human resource management and organizational marketing, particularly related to employer branding and recruitment.
Integrasi Teknologi Informasi dalam Pendidikan Akuntansi: Literature Review Gita Rahmawati, Gita Rahmawati; Anis Windofiroh; Nikita Amelia; Liana, Liana; Ana Ngainurohmah
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3790

Abstract

Purpose: This study aims to conduct a review of research on the integration of information technology in the scope of accounting education over the past 12 years.Research methodology: This study uses a systematic literature review method through a content analysis approach on 43 relevant journals. The research data is in the form of secondary data sourced from international journals and national journals for the period 2012-2024.Results: The results showed that the integration of information technology in accounting education is categorized into 4 aspects, namely (1) Aspects that impact information technology in accounting education, (2) Information Technology in General Accounting, (3) Integration of Information Technology in Accounting Education, (4) Development of Information Technology in Accounting Curriculum.Conclusions: Accounting education has undergone a significant transformation with the integration of information technology, such as Big Data, AI, and blockchain, to prepare students for digital challenges. Despite progress, challenges such as low digital literacy and limited internet access still hinder technology adoption. Updating the curriculum and IT infrastructure is essential to improve education quality and meet industry needs.Limitations: This research analyzes a range of literature related to the integration of information technology in accounting education published over the past 12 years, providing an up-to-date overview of developments in this area.Contribution: This research provides a systematic review and comprehensive categorization of the integration of information technology in accounting education over the past 12 years as a reference for future technology-based accounting curriculum development and learning practices.
Pengaruh Foto Produk terhadap Minat Beli Konsumen pada Akun Instagram @skintificid Arimiawati, Intan; Moenawar, Mohamad Ghozali; Suparman, Suparman; Muhammad, Badar; Manisya, Nabhila; Awalina, Salwa Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3848

Abstract

Purpose: This study analyzes the influence of product photos on consumers’ interest in the Instagram account @skintificid, targeting its followers.Methodology: A quantitative approach was employed utilizing online questionnaires distributed via Google Forms. The sample size was determined using the Slovin formula with a sampling error of 10 %.Results: The study found a significant but weak negative correlation between product photos and consumers’ purchasing interest. This indicates that, as the quality of product photos increases, purchasing interest decreases. Therefore, while the hypothesis that product photos influence consumer interest is accepted, this influence is negative.Conclusions: The study shows that Skintific is more popular among young women with limited purchasing power. Attractive product photos can encourage purchases, but unrealistic expectations may lower interest. Purchase decisions are influenced by visual elements, preferences, reviews, and purchasing power.Limitations: The research focuses solely on skincare brands, limiting its generalizability. Additionally, the sample consisted exclusively of female respondents, which may not accurately represent a broader consumer base.Contribution: The findings contribute to the understanding of how product imagery affects consumer buying interest, particularly in the context of social media marketing.
Transformasi Digital Perbankan: Implikasi Kualitas Layanan terhadap Loyalitas Pelanggan Noventa, Oscar Chrismadian
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.4138

Abstract

Purpose: This study examines how m-banking service quality, including efficiency, reliability, security, privacy, responsiveness, and communication, impacts customer satisfaction and loyalty.Research Methodology: Conducted in Indonesia, the research employs a quantitative approach with 135 respondents who have used m-banking services at least three times. Data were analyzed using Moderated Regression Analysis (MRA) through the SmartPLS 4.0 software.Results: The results indicate a significant and positive impact of m-banking service quality on customer satisfaction (R² = 50.8%) and loyalty (R² = 36.3%). Key statistical analyses, including validity tests (Cronbach’s alpha > 0.6) and hypothesis testing with t-statistics (t > 1.96, p < 0.05), affirm the reliability of the findings. However, the study is limited by its reliance on self-reported data and its geographical scope, which may not fully represent broader market behaviors.Conclusions: This study evaluates how the quality of m-banking services impacts customer satisfaction and loyalty. The results show that service quality positively affects both satisfaction and loyalty, with factors like transaction efficiency, trust, security, and accessibility playing key roles. Meeting or exceeding customer expectations enhances long-term loyalty and encourages recommendations.Limitation: The study’s limitations include a sample confined to respondents with prior experience using mobile banking (m-banking) services, thereby excluding potentially insightful perspectives from new or infrequent users.Contribution: This research contributes to the growing field of digital banking by highlighting service quality's role in fostering satisfaction and loyalty. It introduces a refined model that aligns with the ongoing digitalization in the banking sector, offering insights for future enhancements in customer-centric innovations and strategic implementations in m-banking.
The Impact of Sales Promotion and Electronic Word-of-Mouth on Originote Products via the TikTok Shop Application on Purchasing Decisions in Palembang City Annisa, Audi Rizky; Putri, Yulia Hamdaini; Mavilinda, Hera Febria
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.4212

Abstract

Purpose: This study examines the impact of sales promotions and electronic word of mouth (e-WOM) about The Originate items in the TikTok Shop application on purchasing decisions in Palembang. This study aims to elucidate the significance of promotional methods and electronic word-of-mouth in enhancing customer purchasing decisions for companies.Methodology: This research used quantitative methods with data collection techniques through questionnaires involving 100 respondents. The data obtained were analyzed using multiple linear regression analysis to test the influence of each independent variable on the dependent variable.Result: The research shows that sales promotions and electronic word-of-mouth (e-WOM) have a big effect on people's decisions to buy Originote products in the TikTok Shop app at the same time. Sales promotions exert a greater influence on purchasing decisions than electronic word-of-mouth.Conclusions: The study concludes that promotion (X?) and e-WOM (X?) positively influence purchasing decisions for The Originote products on TikTok Shop in Palembang City. The F-test results show that both variables together significantly impact purchasing decisions. In the digital marketing era, a strong promotion strategy combined with positive e-WOM can significantly boost consumer buying interest.Limitations: This research only focuses on users of the TikTok Shop application in Palembang City, so the results cannot be generalized to other regions and only research Sales Promotion and e-WOM. Future research should consider other variables, such as price and product quality, for a more comprehensive analysis.Contribution: This research offers ideas for business professionals, particularly The Originate, to optimize sales promotion methods and leverage e-WOM as an efficient digital marketing instrument. These findings constitute an academic addition to the examination of digital marketing in the e-commerce era.
Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti Monalika, Hani Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.4276

Abstract

Purpose: This study aims to examine and analyze the Follow-up on the Audit Report of the Indonesian Supreme Audit Agency (BPK RI) on the Local Government Financial Report (LKPD) of the Kepulauan Meranti Regency, as well as to assess the level of transparency and accountability in financial performance reporting.Research methodology: This research uses a descriptive qualitative approach, employing document study or content analysis, and in-depth interviews with stakeholders such as auditors.Results: The audit opinion was a "disclaimer of opinion" due to several critical issues: the financial report lacked clarity and did not meet presentation standards, supporting documentation for financial transactions was insufficient, and the accounting system was inadequate, causing inconsistencies. Weak internal controls and limited resources, including insufficient training and experience in financial management, further contributed to the problem. The study recommends improvements in transparency, accuracy, and human resource capacity to achieve better audit opinions in the future.Conclusions: The 2023 BPK report highlights suboptimal management of Fixed Assets, affecting the quality of the financial statements. Follow-up actions have been delayed due to factors such as human resources, coordination, and weak internal control. Efforts should focus on improving asset management and coordination with BPK.Limitations: The limitations encountered during the research process include the difficulty in collecting confidential data and the challenges of conducting interviews with relevant decision-makers.Contribution: This study focuses more on qualitative research methods, which differentiates it from previous studies that have focused more on quantitative methods and statistical analysis.Keywords: Audit, BPK RI Audit Report, Financial Reporting, Follow-up, QualitativeHow to Cite: Monalika, H, P. (2024). Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), 4(2), 265-273.

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