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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 93 Documents
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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.

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