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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 148 Documents
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Determinants of Brand Loyalty through Customer Experience and moderated by Government Regulation in Indonesian Television Donny Irawan; Sukesi Sukesi; Aminullah Assagaf
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (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 Ahmad Sopyan; Nanda Pramana Putra; Nanda Fathiyah Gumay; Suharto Suharto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (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 Hendri Sembiring; Rexon Nainggolan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (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 M Ikhwan Maulana Haeruddin; Annisa Ciptagustia; Muhammad Yushar Mustafa; Rahmawati Rahmawati; Muh Al Fatah Arief Putra
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (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? Fajar Gustiawaty Dewi; Rindu Rika Gamayuni; Agrianti Komalasari
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (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.
Determinants of Job Satisfaction on Turnover Intention Moderated by Internal Locus Control Robin Robin; Chablullah wibisono; Bambang Satriawan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6749

Abstract

Purpose: This study examines the influence of leadership, work motivation, work environment, work stress, and job insecurity on job satisfaction and its subsequent impact on turnover intention, with internal locus of control as a moderating variable, among employees of four-star hotels in Batam City. Methodology: A quantitative explanatory approach was used. Data were collected through a structured questionnaire from 343 respondents selected using a purposive sampling technique and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results: The work environment had the strongest effect on job satisfaction (? = 0.331), followed by work motivation and leadership, while work stress and job insecurity significantly reduced job satisfaction and increased turnover intention. Job satisfaction significantly lowered turnover intention and mediated the effect of the work environment, but the internal locus of control did not moderate the relationship. The model showed strong explanatory power (R² = 0.849, 0.805). Conclusions: Job satisfaction functions as a central mediator in reducing turnover intention, particularly through the work environment, underscoring the importance of job and personal resources in the hospitality industry. Limitations: This study is confined to four-star hotels in a single city and relies on cross-sectional, self-reported data, which limits causal inference and generalizability. Contributions: These findings provide empirical guidance for human resource management strategies in hospitality and extend organizational behavior and social exchange theories within the Indonesian context
Impact of TAM on Generation Z User Intention towards TikTok Live Shopping Anggalia Wibasuri; Ni Kadek Dwi Ayundari; M. Afsori; Dwiga Agus Nugroho
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.5892

Abstract

Purpose: The development of digital technology has transformed the marketing landscape into social commerce, exemplified by TikTok Shop's Live Shopping feature. However, the acceptance level of this technology among Gen Z as digital natives requires in-depth analysis. Therefore, this study aims to analyze the influence of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on Behavioral Intention (BI) with Attitude Toward Using (Yufi, Fadli, & Khalida) as a mediating variable based on the Technology Acceptance Model (Iswarani & Gautama). Research Methodology: The study employed an associative quantitative method. Data were collected via online questionnaires from 100 respondents selected using probability sampling. Path analysis was performed using IBM SPSS version 25 software. Results: The findings indicate that Perceived Ease of Use significantly affects ATU, whereas PU does not directly influence Attitude. Furthermore, ATU significantly influences Behavioral Intention. Conclusions: It is concluded that Attitude acts as a full mediator. This implies that for Generation Z, forming a positive attitude is a mandatory prerequisite that bridges the gap between technology perception and the actual intention to use. Limitations: This research focused on a single creator (@williesalim) and Generation Z; therefore, generalizations to other demographics should be made with caution. Contributions: This research provides a theoretical contribution by explicitly demonstrating the full mediating role of user attitude between technical platform perceptions and behavioral intention in a live shopping ecosystem, thereby extending TAM literature in the context of digital natives.
Unlocking Employee Performance Through Digital Human Resource Management: The Mediating Role of Employee Engagement Mira Labi Bandhaso; Carolus Askikarno Pala’langan Pala’langan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6275

Abstract

Purpose: This study aims to investigate the effect of Digital Human Resource Management (DHRM) on employee performance, with employee engagement serving as a mediating mechanism, within organizations operating in an emerging economy context. Research Methodology: A quantitative research design was applied using a cross-sectional survey of employees working in organizations that have implemented digital HR practices in Makassar, Indonesia. Data were collected through a structured questionnaire and analyzed using PLS-SEM to examine both direct and indirect relationships among the study variables. Results: The findings reveal that DHRM has a positive and significant effect on employee performance and employee engagement. Employee engagement also demonstrates a positive and significant effect on employee performance and partially mediates the relationship between DHRM and performance. These results indicate that digital HR practices enhance performance not only through improvements in operational efficiency but also by strengthening employees’ psychological engagement with their work. Conclusions: The study concludes that DHRM functions as a critical organizational resource that supports employee engagement and performance. Digital HR transformation is more effective when it is implemented in ways that promote employees’ motivational and psychological investment in their work roles. Limitations: This study is limited by its cross-sectional design, reliance on self-reported measures, and focus on a single regional context, which may limit causal inference and generalizability. Contributions: This research contributes to the Digital HRM literature by offering a mechanism-based explanation of the DHRM–performance relationship through employee engagement and by providing empirical evidence from a secondary metropolitan area in an emerging economy.
Determinants of Stock Price Volatility: The Role of Sustainability Disclosure in Manufacturing Firms Denny Putri Hapsari Denny; Denny Kurnia Denny
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6278

Abstract

Purpose: This study investigates whether earnings volatility, dividend policy, and asset growth affect stock price volatility in Indonesian manufacturing firms and examines the moderating role of sustainability disclosures. Research Methodology: Using secondary data from the annual and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, the sample was selected through purposive sampling, resulting in 35 firms (175 firm-year observations). Panel data regression with interaction terms was employed, and model selection tests indicated that the random effects model was the most appropriate. Results: The findings show that earnings volatility and asset growth significantly influence stock price volatility, whereas dividend policy does not have a significant effect. Sustainability disclosure significantly moderates the relationships between earnings volatility and stock price volatility, as well as between asset growth and stock price volatility; however, it does not moderate the dividend policy volatility relationship. Conclusions: Stock price volatility is driven by firm fundamentals and is conditional on a firm’s sustainability transparency. Limitations: This study focuses on manufacturing firms in a single emerging market and measures sustainability disclosure using an index approach that captures the extensiveness rather than the disclosure quality. Contributions: This study enriches capital market research by integrating financial and sustainability information to explain volatility formation.
PENGARUH KEPEMILIKAN SERTIFIKASI ISO 14001, KINERJA LINGKUNGAN, DAN KOMPETISI PADA PENGUNGKAPAN EMISI KARBON Evodia Jeniffer Meiliana Puspa; Dian Purnama Sari
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6294

Abstract

Purpose: This study aims to analyze the effects of International Organization for Standardization (ISO) 14001 certification, environmental performance, and industry competition on carbon emission disclosure. Research Methodology: The research data were obtained from the annual and sustainability reports of energy and transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. Data were analyzed using statistical methods, including multiple regression. Results: The results indicate that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure. Conclusions: This study shows that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure. Limitations: The presence of numerous outliers in the data is a limitation of this study. Another limitation is that more than 50% of the sample companies did not have a Program Penilaian Peringkat Kinerja Perusahaan (PROPER) rating during the observation period. Contributions: This research is expected to increase companies' commitment to managing the environmental impacts of their operations not just through ISO 14001 certification but also through ongoing efforts to improve environmental performance. Furthermore, increased transparency in carbon emissions disclosure is expected to boost investor confidence and strengthen corporate legitimacy in the capital market.

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