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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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Private University Performance: Leadership Commitment, Intellectual Capital, Collaborative Capability, and Competitive Advantag Irsan Aras; Iskandar A.A; Defrizal Defrizal; Andala Rama Putra Barusman; Afrizal Nilwan
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.v5i3.6849

Abstract

Purpose: This study explains how leadership commitment and intellectual capital are converted into private university performance through collaborative capability and competitive advantage. Research Methodology: A quantitative, explanatory, cross-sectional survey was conducted among private higher education institutions supervised by LLDikti Region II in Southern Sumatra, Indonesia. Proportionate stratified random sampling selected 39 institutions from a population of 160. Data from 395 leaders and managerial personnel were collected using five-point Likert scales and analyzed with structural equation modeling in LISREL 8.80. Results: The model explained 80% of the variance in collaborative capability, 84% in competitive advantage, and 88% in institutional performance. Leadership commitment did not significantly predict collaborative capability or competitive advantage, although it had a positive direct effect on performance. Intellectual capital significantly predicted all three outcomes. Collaborative capability strengthened competitive advantage but had no significant direct effect on performance, while competitive advantage was the strongest predictor of performance. Conclusions: Strategic resources generate institutional outcomes when they are organized into stakeholder-valued advantages. Limitations: The cross-sectional, single-source design and regional setting limit causal and broader generalization. Contributions: The study extends resource-based and dynamic-capability reasoning by identifying collaborative capability as a resource-conversion mechanism and offers practical priorities for capability building in private higher education.
Regional Financial Performance After the Establishment of New Autonomous Regions in Papua Province Firdaus Failu; Mesak Iek; Hasan Basri Umar; Transna Putra Urip
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.v5i3.6868

Abstract

Purpose: This study analyses the financial performance of Papua Province during 2020 to 2024 and assesses how the establishment of new autonomous regions in 2022 reshaped its fiscal structure. Research Methodology: A descriptive quantitative design was applied to secondary data drawn from the audited Regional Budget Realisation Reports of Papua Province. Five ratios were computed, namely fiscal decentralisation degree, regional financial independence, local own source revenue effectiveness, financial efficiency, and expenditure harmony. Each result was interpreted against established interval criteria. The ratios were analysed descriptively on a year-by-year basis, and then jointly to understand the interaction among indicators and the structural fiscal implications of regional expansion in 2022. Results: The decentralisation degree averaged 8.15 percent and independence 9.46 percent, indicating strong reliance on central transfers. Revenue effectiveness reached 106.57 percent, reflecting conservative revenue targets. Efficiency worsened to 103.41 percent after regional splitting, while operating expenditure dominated at 84.94 percent compared to 15.05 percent for capital spending. Conclusions: Papua remains fiscally dependent, and regional expansion has not significantly improved financial performance. Limitations: The five-year scope, reliance on secondary data, and exclusion of non-financial variables limit analytical depth. Contributions: The study provides a diagnostic reference for policymakers in evaluating post-expansion fiscal stress and improving regional financial governance.
The Factors Affecting ATLAS Acceptance By Auditors Eksa Ridwansyah; Umarudin Kurniawan; Ulin Nuha Alfani; Damayanti Damayanti; Rusmianto Rusmianto
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.v5i4.6565

Abstract

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.
Service Quality and Operational Performance Management in BPJS Outpatient Registration During COVID-19 Aldirafi Gani; Dwi Novitasari; Ervrensi Cinta Laura; W. Dian Dwi Maghriza; Farida Yuliaty; Vip Paramarta; Kosasih
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.v5i4.6586

Abstract

Purpose: This study analyzes Social Security Administering Agency (Badan Penyelenggara Jaminan Sosial/BPJS) outpatient registration waiting time and integrates it with a SERVQUAL-based model to assess service quality and patient satisfaction during the COVID-19 pandemic.Research Methodology: This study used an integrative quantitative design that combined objective time-and-motion observations and a SERVQUAL questionnaire with a five-point Likert scale. The Service Quality (SERVQUAL) variables consisted of Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4), Empathy (X5), and Patient Satisfaction (Y).Results: The observation data showed an average total waiting time of 72.86 minutes, exceeding the ?60-minute national outpatient standard. Medical-record distribution averaged 18.80 minutes, while consultation waiting time averaged 44.31 minutes. The SERVQUAL analysis linked these delays to Reliability, Responsiveness, and Assurance as the most relevant dimensions in explaining patient satisfaction, with the regression model explaining 67.6% of the variance (R Square = 0.676).Conclusions: Waiting time can serve as an operational indicator for interpreting service quality using SERVQUAL. Reliability, Responsiveness, and Assurance are central dimensions for improving outpatient BPJS registration services.Limitations: The study was conducted in one hospital and one observation period during the COVID-19 pandemic.Contributions: This study offers a managerial framework linking waiting-time measurement, SERVQUAL dimensions, patient satisfaction, and operational improvement in hospital services
Online Customer Reviews and Repurchase Intentions: Customer Satisfaction Mediation in Makassar Fast Food Consumers Muhammad Ilham Wardhana Haeruddin; Isma Azis Riu; Muh Al Fatah Arief Putra; Nurul Rahmi Palangkey
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.v5i4.6638

Abstract

Purpose: This study examines the effect of Online Customer Reviews (OCRs) on repurchase intention and the mediating role of customer satisfaction among fast-food consumers in Makassar. Research Methodology: A quantitative, explanatory, and single cross-sectional survey was conducted involving 110 respondents selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The analysis assessed the measurement model, structural model, direct effects, and the specific indirect effect. Results: OCRs had positive and significant effects on repurchase intention ((\beta=0.459\ p<0.001)) and customer satisfaction ((\beta=0.548\ p<0.001)). Customer satisfaction also positively influenced repurchase intention ((\beta=0.480\ p<0.001)). The indirect effect of OCRs on repurchase intention through customer satisfaction was significant ((\beta=0.263\ p<0.001)), indicating complementary partial mediation. Customer satisfaction accounted for 36.43% of the total effect, while OCRs and customer satisfaction jointly explained 68.2% of the variance in repurchase intention. Conclusions: Credible and relevant OCRs strengthen repurchase intention both directly and indirectly by shaping customer satisfaction. Repeat purchasing therefore depends on the consistency between expectations formed through digital reviews and the actual food and service experience. Limitations: The study was limited to fast-food consumers in Makassar and employed purposive sampling and a cross-sectional design, restricting broader generalization and causal inference. Contributions: The study integrates e-WOM theory, Expectancy-Disconfirmation Theory, and the Stimulus-Organism-Response model to explain how online reviews influence repurchase intention through customer satisfaction, while providing practical insights for review management and service improvement.
Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator Riska Venni; Yulianti Abbas
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.v5i4.6683

Abstract

Purpose: This study aims to examine the relationship between fiscal decentralization and welfare spending and to investigate the moderating role of women’s participation in strengthening the relationship between fiscal decentralization and welfare spending in local governments. Research Methodology: This study employs panel data from 466 district and city governments in Indonesia during 2022–2023. Fiscal decentralization is measured using the Budget Realization Report (LRA) and Operational Report (LO), while the proposed relationships are examined using moderated regression analysis. Results: The findings reveal that fiscal decentralization, measured through LRA and LO indicators, has a positive and significant effect on welfare spending. However, women’s participation does not significantly moderate this relationship, indicating that numerical representation alone does not necessarily improve the effectiveness of fiscal policies in supporting welfare allocation. Conclusions: The study confirms that stronger fiscal decentralization contributes to increased welfare spending at the local government level. Nevertheless, women’s participation has not demonstrated a significant role in enhancing the impact of fiscal decentralization on welfare outcomes. Limitations: This study is limited by the short observation period, focus on Indonesian local governments, and quantitative measurement of women’s participation, which may not fully capture its quality and influence. Contributions: This study contributes to fiscal decentralization and public governance literature by demonstrating the importance of fiscal capacity in welfare spending and emphasizing the need to consider the quality of women’s participation in public decision-making.
Agricultural Battalions to Enhance National Defense Food Security Under Policy Establishment of 500 Units Mayyasari T. Gondokusumo; Robby M. Taufik
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.v5i3.6960

Abstract

Purpose: This study analyzes the establishment of 500 Agricultural Battalions (YON TP) as a response to non-traditional food security threats in Indonesia and its role in strengthening national defense under VUCA conditions.Research Methodology: This study uses a qualitative document-based policy analysis using official regulations, ministerial reports, and inter-agency agreements.Results: Results show that YON TP can strengthen the four FAO pillars of food security through production, distribution, and training functions, but effectiveness depends on governance clarity and peace–war context differentiation.Conclusions: Military involvement in food systems may create dual-function risks if civilian oversight is weak, while comparative cases show success depends on farmer empowerment, decentralization, and agroecological approaches.Limitations: This study is limited to qualitative document analysis without field validation or quantitative measurement of program performance. Contribution: This study contributes by integrating FAO food security framework with VUCA and hybrid threat perspectives to analyze the role of Agricultural Battalions (YON TP) in strengthening Indonesia’s food security under complex governance conditions. Practically, it offers policy insights on the importance of governance clarity, civilian oversight, and farmer empowerment to ensure that military involvement in food systems remains effective, sustainable, and aligned with national resilience goals.
Service Experience Capability Effects on Patient Satisfaction Through Expectation Disconfirmation in Primary Healthcare Saifur Rahman; Finorina Finorina; Iskandar Ali Alam; Andala Rama Putra Barusman; Habiburahman Habiburahhman
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.v5i3.6974

Abstract

Purpose: This study aims to develop and test a model explaining the effect of Service Experience Capability (SEC) on patient satisfaction through disconfirmation mediation in primary inpatient healthcare services. SEC is conceptualized as a higher-order organizational capability that integrates organizational processes, technology, and patient interactions to enhance service experiences.Research Methodology: This study employed a quantitative explanatory survey with a cross-sectional design involving 150 patients from Rahayu Main Inpatient Clinic and Ciko Main Inpatient Clinic in Lampung Province, Indonesia. Data were collected using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS version 4.1.1.2.Results: The findings show that SEC positively and significantly affects disconfirmation and patient satisfaction. Disconfirmation also significantly influences satisfaction and partially mediates the relationship between SEC and patient satisfaction, emphasizing the role of experience management in shaping patient evaluations.Conclusions: Patient satisfaction is influenced not only by clinical service quality but also by organizational capability in managing service experiences.Limitations: This study is limited to two inpatient clinics and a cross-sectional design.Contributions: It contributes to healthcare management literature by positioning SEC as a higher-order capability and explaining its role in improving patient satisfaction through disconfirmation mechanisms.
Investment Analytics, Fintech, Risk Perception, and Diversification Novi Puji Lestari; Nirsetyo Wahdi; Muhammad Umar A; Bagastya Christian Santoso; Abdul Manap
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.7045

Abstract

Purpose: This study examines how investment analytics capability influences portfolio diversification effectiveness through financial technology integration and strategic risk perception in Indonesia’s emerging capital market.Research Methodology: A quantitative cross-sectional design was applied using purposive sampling of 150 investors, advisors, asset managers, and fund managers. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS 4.Results: Investment analytics capability positively influences financial technology integration (? = 0.642, p < 0.001) and strategic risk perception (? = 0.591, p < 0.001). Financial technology integration improves diversification effectiveness (? = 0.483, p < 0.001), while strategic risk perception has a negative effect (? = ?0.324, p < 0.001).Conclusion: Investment analytics capability enhances diversification through technology adoption but may also increase risk awareness that limits portfolio expansion.Limitations: This study is limited by its cross-sectional design, sample size, and focus on Indonesian investors, which may affect broader applicability.Contributions: This study contributes an integrated model linking analytical capability, fintech adoption, and risk perception, while providing insights for investors and financial institutions to improve investment strategies.
Firm Characteristics and Earnings Management: Does Governance Still Matter? Rafrini Amyulianthy; Harnovinsah Harnovinsah; Adriana Putri
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.v6i2.6695

Abstract

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.

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