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INDONESIA
Reviu Akuntansi, Manajemen, dan Bisnis
Published by Goodwood Publishing
ISSN : -     EISSN : 2797958X     DOI : https://doi.org/10.35912/rambis
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.
Articles 114 Documents
Reconceptualizing Smart Tourism Governance Beyond the City: A Bibliometric Analysis of Rural and Ecological Perspectives Andi Yulianto; Roby Setiadi; Miswanto Miswanto; Muhammad Iqbal Al-Banna Ismail
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.v5i2.6419

Abstract

Purpose: This study maps the knowledge structure and thematic evolution of smart and rural tourism research, focusing on governance’s role in sustainability-oriented rural contexts. This addresses the conceptual imbalance in the literature, which remains largely urban-centric and technology-driven. Research Methodology: A bibliometric analysis was conducted on 114 articles indexed in the Scopus database using VOSviewer, including keyword co-occurrence, thematic clustering, and overlay visualization to identify major themes and research trends. Results: The findings indicate a rapid growth in smart tourism research; however, the literature is still dominated by technology-oriented and smart city perspectives. Seven thematic clusters were identified, revealing a fragmented knowledge structure in which rural, ecological, and community-based tourism remain peripheral to the core. Although governance and sustainability have gained increasing attention, their integration with core smart tourism concepts remains limited. Conclusions: This study proposes a rural-ecological governance perspective that positions governance as a mediating mechanism linking digital transformation, community participation, and ecological sustainability in rural tourism. Limitations: The analysis was limited to Scopus-indexed publications and did not incorporate empirical field-based evidence. Contributions: This study clarifies the intellectual structure of smart tourism research and offers a conceptual direction for future research and policy development in sustainable smart tourism.
Predictors of Employee Turnover Intention in Micro-Scale MSMEs: An Exploratory Sequential Study Bima, Muhammad Irfan Maulana; Husna, Nurul
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.v5i2.4743

Abstract

Purpose: This study aims to explore the factors that predict the emergence of employee turnover intention, particularly among micro-scale MSMEs employees in Makassar, Indonesia. Methodology/approach: This study employs an exploratory sequential, mixed-method approach. The qualitative stage was carried out by interviewing seven respondents, and the quantitative stage was carried out on 101 micro-scale MSMEs employees in Makassar using a survey method. Results/findings: The findings indicate that employees’ desire for self-development and work comfort positively and significantly affect turnover intention. Meanwhile, organizational policy and salary were found to have no significant effect on employees’ turnover intentions. Conclusions: This study concludes that work comfort and employees’ desire to develop themselves are key predictors of turnover intention among micro-scale MSMEs employees in Makassar. Limitations: The limitation of this study lies in the depth of the interviews in the qualitative stage, which could be further expanded to gain more comprehensive insights into the predictors of employee turnover intention. Contributions: This study identifies predictors of employee turnover intention in the MSME context using a mixed-method approach that integrates respondents’ experiences with quantitative analysis, providing a more comprehensive understanding of the issue.
Effectiveness of E-Catalog in Procurement at Bandar Lampung Library and Archives Service Wibasuri, Anggalia; Ginting, Antonius; Asrul, Elvirayhan; Yuliyana, Yuliyana
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.v5i2.5915

Abstract

Purpose: This study evaluated the effectiveness of E-Catalogs in increasing efficiency, transparency, and accountability, and identifying implementation barriers to formulate more appropriate policy recommendations. Methodology: This study used a descriptive qualitative approach. Data collection techniques included interviewing sources, direct observation that directs the procurement of goods and services, and collecting various documents related to the research topic. Results: This study aimed to analyze the effectiveness of the implementation of an Electronic Catalog (E-Catalog) in the government procurement process for goods/services at the library and archives service level in Bandar Lampung City. Conclusions: The results of this study show that the E-Catalog is an effective procurement instrument for improving the performance of government procurement of goods and services, especially in terms of efficiency, transparency, and accountability within the Library and Archives Service of Bandar Lampung City. Limitations: This study aims to evaluate the effectiveness of the implementation of E-Catalog in the procurement of goods and services at the Library and Archives Service of Bandar Lampung City, particularly in increasing efficiency, transparency, accountability, supervisory functions, and identifying implementation obstacles to formulate more appropriate policy recommendations. Contributions: This study uses Presidential Regulation No. 16 of 2018 and interviews with procurement officials at the Library and Archives Service.
Motivation and Technological Innovation: Mapping the Digital Business Competitiveness in Lampung Province Agus, Isnandar; Simamora, Irvan Patuan Marsahala; Sugesti, Teta Puti; Ayuningtiyas, Hesti
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.v5i2.6042

Abstract

Purpose: This study explores the link between technological innovation and the competitive advantage of household enterprises in Lampung Province (2024), specifically examining whether digital adoption facilitates business scaling. Methodology: Utilizing a qualitative descriptive framework, this study evaluates the spread of digital tools against competitiveness benchmarks, using firm characteristics and labor dynamics as control variables. Results: The analysis reveals a "digital development paradox." While urban centers such as Bandar Lampung show high connectivity (78.50%), 68.86% of enterprises remain stagnant at lower scales. Conversely, West Lampung demonstrates higher efficiency, where a 59.27% adoption rate correlates with a 66.03% prevalence of medium-scale businesses. This indicates that the impact of digitalization is contingent on existing business maturity. Conclusions: Digital access alone is insufficient for structural transformation in healthcare. In urban settings, technology often serves as a survival tool for the informal sector, rather than as a growth engine. With 93.01% of provincial enterprises operating at low-to-medium levels, a shift toward deep integration of production and supply chains is vital to escape economic traps. Limitations: This cross-sectional study lacked longitudinal depth, which limited the ability to observe changes over time. Contributions: This study successfully refutes the assumption that digital adoption automatically scales businesses. This emphasizes the need for strategic infrastructure equity and deeper technological integration.
The Impact of Digital Competence, Compensation, and Transformational Leadership on Career Development of Lecturers Afdalisma, Afdalisma; Wibisono, Chabullah; Satriawan, Bambang
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.v5i2.6539

Abstract

Purpose: This study aimed to analyze the effect of digital competence, compensation, and transformational leadership on lecturer career development, with achievement motivation as an intervening variable and organizational support as a moderating variable at Private Universities (PTS) in West Sumatra. Research methodology: This study uses a quantitative approach with SEM-PLS analysis on 293 lecturers selected through random sampling, complemented by qualitative data from 20 purposively selected informants, including lecturers and university stakeholders. Results: Digital competence, compensation, and transformational leadership positively influenced achievement motivation and lecturer career development. Achievement motivation acts as a significant intervening variable, whereas organizational support strengthens its effect on career development. Conclusions: The study concluded that improving digital competence, providing adequate compensation, and implementing transformational leadership are essential factors in enhancing lecturers’ achievement motivation and career development. Organizational support further strengthens this relationship. Limitations: This study is limited to private universities in West Sumatra, which may restrict the generalizability of the findings to other regions or types of higher-education institutions. Additionally, the use of cross-sectional data limits our ability to capture long-term effects. Contributions: This study contributes to the theoretical development of competency- and motivation-based academic-career models. Practically, it provides insights for higher-education institutions to formulate strategic policies that support sustainable lecturer development and improve the overall quality of higher education, particularly in private universities.
Transformational Leadership, Trust, and Motivation Driving Employee Performance and Retention Suryanto, Dasep; Wempi, Crisdina; Ratri, Mayang Lalita
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.v5i2.6575

Abstract

Purpose: This study explores the impact of transformational leadership communication behavior on employee trust, motivation, performance, and retention at PT Ace Hardware Indonesia, Tbk. Research Methodology: A quantitative approach was employed, and questionnaires were distributed to 300 employees. The collected data were analyzed using Smart PLS 3 to examine the relationships among the variables and test the mediation effects. Structural equation Modeling (PLS-SEM). Data were collected using a structured questionnaire distributed to 210 employees of a national television broadcasting company. The analysis was conducted using SmartPLS 4.0. Results: The findings indicate that transformational leadership communication behavior significantly influences employees’ trust, motivation, performance, and retention. Additionally, employee trust and motivation significantly mediated the relationship between transformational leadership communication and both performance and retention. Conclusions: This study demonstrates the complex interplay among transformational leadership, trust, motivation, performance, and retention, highlighting the critical role of leadership communication in fostering positive employee relationships. Limitations: This study is limited to a single company context and a cross-sectional design, which may affect its generalizability. Future research should consider longitudinal approaches and multiple organizational settings in this context. Contributions: This study provides practical guidance for implementing effective transformational leadership practices to enhance trust, motivation, and retention. It also contributes to the theoretical development of transformational leadership and offers directions for future research on organizational behavior.
Governance and Management Performance in Integrated Coastal Defense: Enhancing Community Resilience in Indonesia Herdiawan, Didit; Ahmadi, Ahmadi
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.v5i2.6581

Abstract

Purpose: This study aimed to bridge the gap between coastal defense management strategies and community resilience by adopting a strategic management perspective. Integrated Coastal Defense (ICD) is conceptualized as a strategic resource, whereas governance, management capacity, and social capital are treated as organizational capabilities influencing resilience outcomes. Methodology: A quantitative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected from 350 respondents across the North Natuna Sea, Malacca Strait, and Sulawesi Sea, representing stakeholders involved in governance, maritime security, and community-based coastal management in the region. Results: The findings reveal that ICD significantly influenced governance and social capital (? = 0.52, p < 0.001), which in turn enhanced community resilience (? = 0.41, p < 0.01). ICD also has a direct effect on resilience (? = 0.29, p < 0.05), with governance and social capital partially mediating this relationship (? = 0.21, p < 0.01). The model explained 68% of the variance in resilience (R² = 0.68). Conclusions: Community resilience is enhanced when coastal defense strategies are supported by strong governance, effective management, and active stakeholder participation. Limitations: The cross-sectional design and reliance on perception-based data may limit the causal inference and generalizability beyond the Indonesian context. Contributions: This study integrates strategic resource theory and resilience frameworks, demonstrating that coastal defense effectiveness depends on the alignment between infrastructure and governance capabilities.
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.

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