Reviu Akuntansi, Manajemen, dan Bisnis
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
148 Documents
<![CDATA[Gamification Elements and GoPay User Retention Among Generation Z in Bandung ]]>
<![CDATA[Rizkita Sukma Gayanti]]>;
<![CDATA[Budi Prasetiyo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6348
<![CDATA[Purpose: This study aimed to examine the effect of gamification elements on GoPay user retention among Generation Z in Bandung. The analysis focuses on three core gamification components: the reward system, challenge and mission, and social interaction. Research Methodology: This quantitative study was conducted in Bandung, Indonesia, targeting Generation Z users of the GoPay digital wallet application. Data were collected from 325 respondents using structured questionnaires based on the established literature on gamification and user retention. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to evaluate the relationships between constructs. Results: The results demonstrated that gamification elements positively influenced user retention. The reward system, challenge and mission, and social interaction significantly affected user satisfaction, loyalty, and usage frequency. The reward system exhibited the strongest effect among the variables. Conclusions: The study concludes that well-designed gamification strategies can enhance user engagement and strengthen the long-term retention of GoPay users, particularly among Generation Z in Bandung. Limitations: This study focused on Generation Z users in Bandung, which restricts the generalizability of the findings to other demographic segments, age groups, or geographic regions. Differences in cultural background, digital literacy, and financial behavior across populations may produce varying outcomes if the model is applied in different contexts. Contributions: This study contributes to the literature on digital marketing and financial technology by providing empirical evidence of the role of gamification in improving user retention. It also offers practical insights for GoPay and other fintech companies in designing effective gamification strategies.]]>
<![CDATA[The Influence of Sustainable and Transformational Leadership on Innovation Performance of MSMEs Mediated by Self-Efficacy ]]>
<![CDATA[Ratih Anggraini]]>;
<![CDATA[Evelyn Loo]]>;
<![CDATA[Ferdinand Nainggolan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6453
<![CDATA[Purpose: This study examines the impact of sustainable and transformational leadership styles on innovation outcomes in Micro, Small, and Medium Enterprises (MSMEs) in Batam City. This study specifically investigates how these leadership approaches influence innovation performance, with a particular focus on their role in shaping employee self-efficacy as a mediating factor. Research Methodology: This study uses primary data gathered through a questionnaire administered to 300 respondents. The sampling method employed is purposive, targeting Micro, Small, and Medium Enterprises (MSMEs) based in Batam City that have been in operation for a minimum of two years. Results: The results indicate that both sustainable and transformational leadership have a significant positive effect on innovation performance. Additionally, both leadership styles significantly enhance employees’ self-efficacy. Conclusions: The findings also revealed that self-efficacy acts as a mediating variable, strengthening the relationship between leadership styles and innovation performance. Limitations: This study focused only on MSMEs in Batam City, limiting its generalizability. Contributions: This study contributes to the existing literature by integrating the roles of sustainable and transformational leadership with self-efficacy and innovation performance, specifically within the context of MSMEs in Batam City.]]>
<![CDATA[Strengthening Village Governance Through Whistleblowing and Local Culture for Sustainable Development Goal 16 ]]>
<![CDATA[Gde Herry Sugiarto Asana]]>;
<![CDATA[Komang Krishna Yogantara]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6550
<![CDATA[Purpose: This study aims to examine the role of whistleblowing in strengthening village governance by analyzing the relationship between whistleblowing intention and behavior, as well as the moderating role of local culture. Methodology: This study employs a quantitative approach using survey methods. The research was conducted in village governments across Bali, involving 245 respondents selected through proportional stratified random sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9. Results: The findings show that whistleblowing intention significantly influences whistleblowing behavior. Local culture positively affects both intention and behavior and significantly strengthens the relationship between whistleblowing intention and behavior. These findings indicate that cultural values play an important role in transforming ethical intention into actual reporting behavior. Conclusions: This study concludes that the effectiveness of whistleblowing systems depends not only on individual intention but also on the cultural context that supports ethical actions. Strong local cultural values encourage individuals to translate ethical intentions into actual behavior. Limitations: This study focuses only on village governments in Bali and includes limited variables. Contributions: This study extends the theory of planned behavior by integrating local culture as a contextual and moderating factor, while providing practical insights for strengthening transparency and accountability in achieving Sustainable Development Goal (SDG) 16.]]>
<![CDATA[Entrepreneurial Orientation, Digital Self-Efficacy, and SME Business Performance Through Opportunity Recognition ]]>
<![CDATA[Palupi Permata]]>;
<![CDATA[Siti Sarah]]>;
<![CDATA[Asti Nur Aryanti]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6677
<![CDATA[Abstract Purpose: This study examines whether the interaction between entrepreneurial orientation and digital self-efficacy improves SME business performance through opportunity recognition within the internal business process perspective in culinary SMEs in West Java Province. Research Methodology: This study employed a quantitative approach with an explanatory survey method. Data were collected using questionnaires distributed to 301 culinary SME owners in West Java Province, Indonesia. The sampling technique was carried out through probability sampling using a cluster random sampling approach. Data analysis was conducted using Structural Equation Modelling (SEM) with SEM-AMOS Software. Results: The results indicate that entrepreneurial orientation and digital self-efficacy positively affect opportunity recognition, which in turn improves internal business process performance. Opportunity recognition partially mediates these effects, with digital self-efficacy, combining self-efficacy and digital literacy, playing a key role in enhancing SMEs’ ability to identify and develop opportunities. Conclusions: Strengthening entrepreneurial orientation and digital self-efficacy enhances opportunity recognition, which subsequently improves SME business performance from an internal business process perspective. Opportunity recognition serves as a critical mechanism linking entrepreneurial capability and digital confidence to performance. Limitations: This study is confined to culinary SMEs in West Java Province using a cross-sectional design, limiting generalizability to other sectors, regions, or longitudinal behavioral changes. Contributions: This study extends digital self-efficacy as an integrated psychological–digital construct and enriches SME performance literature through an internal business process perspective. Practically, it provides guidance for SMEs, policymakers, and development institutions to strengthen entrepreneurial orientation and digital self-efficacy via opportunity recognition to improve business performance.]]>
<![CDATA[The Role of Knowledge Sharing in Linking Transformational Leadership with Innovative Work Behavior and Employee Performance in the Public Sector ]]>
<![CDATA[Febrianti Indah Pratiwi]]>;
<![CDATA[Heri Fathurahman]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6694
<![CDATA[Purpose: This study examines the effects of Transformational Leadership on Innovative Work Behavior and Employee Performance through the mediating role of Knowledge Sharing among employees of the Ministry of State Secretariat. Research Methodology: A quantitative approach was employed using data collected from 200 employees through a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Transformational Leadership positively and significantly affects Knowledge Sharing, Innovative Work Behavior, and Employee Performance. Knowledge Sharing also positively influences Innovative Work Behavior and Employee Performance and significantly mediates the relationship between Transformational Leadership and both outcomes. Among all predictors, Knowledge Sharing exhibits the strongest effect on employee innovation and performance. Conclusions: Knowledge Sharing emerged as the strongest predictor of employee innovation and performance and served as a significant mediator between Transformational Leadership and both outcomes. This finding underscores the importance of fostering collaborative learning and knowledge exchange to maximize the effectiveness of transformational leadership. Limitations: This research focused on a single public institution and used a cross-sectional design. Contributions: This study contributes to the organizational behavior and public sector management literature by providing evidence of the mediating role of Knowledge Sharing in linking Transformational Leadership with employee innovation and performance within a government institution undergoing bureaucratic reform.]]>
<![CDATA[Family Cohesion and Entrepreneurial Orientation for Family Business Longevity ]]>
<![CDATA[Arifin Djakasaputra]]>;
<![CDATA[Ronnie Resdianto Masman]]>;
<![CDATA[Sarwo Edy Handoyo]]>;
<![CDATA[Hadi Cahyadi]]>;
<![CDATA[Juliana Juliana]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6711
<![CDATA[Purpose: This study examines the influence of family cohesion and entrepreneurial orientation on family business longevity through the mediating roles of family harmony and innovation capability. It addresses the limited integration of socio-emotional and entrepreneurial perspectives in explaining the sustainability of family businesses. Research Methodology: A quantitative approach was employed using survey data from 255 Indonesian family business owners and managers. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the proposed relationships. Results: The findings revealed that family cohesion significantly enhanced family harmony, and entrepreneurial orientation positively influenced innovation capability. Family harmony and innovation capability have significant positive effects on family business longevity. Mediation analysis confirmed that family harmony and innovation capability mediated the relationships between family cohesion and family business longevity and between entrepreneurial orientation and family business longevity, respectively. Conclusions: Family business longevity is shaped by both socioemotional and entrepreneurial dimensions, with family harmony and innovation capability serving as key mechanisms supporting intergenerational continuity. Limitations: The cross-sectional design and Indonesian context may limit the generalizability of these findings. Contributions: This study integrates socio-emotional wealth and entrepreneurial perspectives into a unified framework of family business longevity and provides practical insights into strengthening family harmony, innovation, and long-term business sustainability across generations.]]>
<![CDATA[Extending the Expectation-Confirmation Model with Trust: Explaining Civil Servants Continuance Intention toward G2E Systems ]]>
<![CDATA[Ferio Pristiawan Ekananda]]>;
<![CDATA[Heri Fathurahman]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6715
<![CDATA[Abstract Purpose: This study investigates the factors influencing civil servants' continuance intention to use SimASN, a mandatory Government-to-Employee (G2E) e-government system deployed by the Gorontalo Provincial Government, Indonesia. Research Methodology: Drawing on the Expectation-Confirmation Model (ECM) and integrating Trust as an additional construct, this research proposes and tests an extended theoretical framework using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire from 204 civil servants (ASN), of which 200 valid responses were retained for analysis after data screening. Results: Results indicate that Trust (TR) emerged as the strongest direct predictor of Continuance Intention to Use (CIU) (? = 0.410), followed by Satisfaction (SA) (? = 0.346) and Perceived Usefulness (PU) (? = 0.229). Expectation Confirmation (EC) exerts no significant direct effect on CIU but operates entirely through mediated pathways, most strongly via EC ? TR ? CIU (indirect effect = 0.230), closely paralleled by EC ? SA ? CIU (indirect effect = 0.215). Conclusions: Trust emerges as the leading psychological mechanism, operating in parallel with Satisfaction, in mandatory e-government systems managing sensitive personnel data. The model extends ECM theory by demonstrating that conventional applications without Trust underspecify important variance in continuance intention. Limitations: The cross-sectional design limits causal inference. The single-province, mandatory-system context may constrain generalizability to voluntary or multi-jurisdictional e-government settings. Contributions: This study contributes to the public administration and information systems disciplines by providing an evidence base for prioritizing trust-building investments, particularly in data security and expectation alignment, to sustain long-term digital governance.]]>
<![CDATA[The Role of Mothers in Strengthening Household Economic Resilience Through MSMEs Toward Achieving SDGs ]]>
<![CDATA[Hendra Hadiwijaya]]>;
<![CDATA[Mirza Putri Andita]]>;
<![CDATA[Umari Abdurrahim Abi Anwar]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6786
<![CDATA[Purpose: This study examines the role of mothers in strengthening household economic resilience through their involvement in Micro, Small, and Medium Enterprises (MSMEs) in Banyuasin Regency and their contribution to achieving Sustainable Development Goals (SDGs) 5 and 8. Research Methodology: A quantitative approach was employed using a survey of 120 mothers who actively own and manage MSMEs in the beauty, food, handicraft, and service sectors in Indonesia. Data were collected through a structured questionnaire and analyzed using Variance-Based Structural Equation Modeling (VB-SEM) with the Partial Least Squares (PLS) technique. Results: The findings indicate that MSMEs have a strong and significant direct effect on household economic resilience (? = 0.738; T = 9.359). Mothers’ participation also directly influences household economic resilience (? = 0.179; T = 2.104) and significantly contributes to MSME development (? = 0.681; T = 13.017). Furthermore, mothers’ involvement indirectly enhances household economic resilience through MSMEs (? = 0.502; T = 8.216). Conclusions: Empowering mothers through MSME activities significantly strengthens household economic resilience, with MSMEs serving as important mediating mechanisms. Limitations: This study was limited to Banyuasin Regency, which may restrict the generalizability of the findings. Contributions: This study contributes to the Human Resource Management and women’s entrepreneurship literature by highlighting the strategic role of mothers in promoting family economic resilience and sustainable development.]]>
<![CDATA[Financial Inclusion, Cultural Capital, and Women's Economic Empowerment Evidence from PNM Mekaar ]]>
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Gunawan Baharudin]]>;
<![CDATA[Shinta Budi Astuti]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i3.6793
<![CDATA[Purpose: This study examines the influence of local wisdom andparticipation in the Membina Ekonomi Keluarga Sejahtera(Mekaar) program on women’s economic empowerment amongPNM Mekaar beneficiaries in Bogor Regency, Indonesia.Research Methodology: A quantitative explanatory design wasapplied involving 250 active Mekaar participants selectedthrough purposive sampling. Data were collected using structuredquestionnaires with a five-point Likert scale. Multiple linearregression analysis using SPSS version 26 was employed to testthe effects of local wisdom and Mekaar participation. Validity,reliability, and classical assumption tests were conducted toensure data quality.Results: The findings indicate that local wisdom significantlyaffects women’s economic empowerment (? = 0.352; p < 0.001),while Mekaar participation also shows a significant positiveeffect (? = 0.446; p < 0.001). The model explains 62.7% of thevariance (R² = 0.627; Adjusted R² = 0.624), with Mekaarparticipation as the dominant factor.Conclusions: Women’s empowerment is influenced bysociocultural values and financial inclusion, where theirintegration strengthens sustainable empowerment outcomes.Limitations: The study is limited to one region and a cross-sectional design, restricting causal inference and generalization.Contributions: This study integrates cultural capital andmicrofinance perspectives, providing implications forpolicymakers and microfinance institutions in designingempowerment programs.]]>
<![CDATA[Village-Owned Enterprise E-Government Adoption: A UMEGA Analysis in Tangerang ]]>
<![CDATA[Aryo Wicaksono]]>;
<![CDATA[Heri Faturrahman]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6813
<![CDATA[Purpose: This study examines the determinants of behavioral intention among non-adopter BUM Desa managers in utilizing the bumdes.kemendesa.go.id portal for legal entity registration in Tangerang Regency, Indonesia, using the Unified Model of Electronic Government Adoption (UMEGA). Research Methodology: A quantitative cross-sectional survey was conducted on 112 non-adopter BUM Desa managers during May–June 2026. Data were collected via a structured online questionnaire measuring seven UMEGA constructs with 28 indicators on a six-point Likert scale. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed for analysis. Results: Four of seven hypotheses were supported. Effort Expectancy (? = 0.263, p = 0.013) and Social Influence (? = 0.260, p = 0.046) positively influenced Attitude. Facilitating Conditions significantly affected both Effort Expectancy (? = 0.365, p = 0.007) and Behavioral Intention (? = 0.304, p = 0.044). Performance Expectancy, Perceived Risk, and the Attitude-to-Behavioral Intention path were not significant. Conclusions: In mandatory G2B e-government contexts, adoption intention is driven by perceived simplicity, social pressure, and facilitating resources rather than by functional expectations or attitudinal mediation. The non-significant attitude-intention path is attributed to the mandatory nature of the service, which renders UMEGA's central mediation pathway less operative and calls for contextual recalibration. Limitations: The cross-sectional design, single-regency scope, and modest R² values limit causal inference and generalizability. Contributions: This study extends UMEGA to a mandatory G2B village-level context and recommends that policymakers prioritize operational support and village-head endorsement over attitudinal campaigns.]]>
