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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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Digital Resource Activation and Competitive Positioning in Indonesian MSMEs Dudi Hendra Fachrudin; Cahyat Rohyana; Rahma Hanum
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.v6i2.6696

Abstract

Purpose: This study investigates the micro-level process through which system features are transformed into digital resources and activated through sensing, seizing, and reconfiguring capabilities to generate emerging competitive positioning in Indonesian MSMEs. Research Methodology: A multiple-case embedded design involving six Indonesian MSMEs was employed. Data were collected over six weeks through semi-structured interviews with twelve informants, participatory observation, and system log analysis. Data analysis followed within-case analysis, cross-case pattern matching, and analytical generalization stages. Results: Routine embedding and managerial decision commitment are decisive in determining whether digital artifacts acquire strategic value. Data utilization intensity stimulates sensing capability; however, without managerial commitment, sensing does not evolve into seizing. Organizational adjustment further determines the effectiveness of reconfiguring capability. MSMEs with high activation intensity exhibited clearer emerging competitive positioning, including improved customer retention and faster market response. Conclusions: Digital transformation in MSMEs operates as a staged activation continuum rather than a technology adoption event. Emerging competitive positioning arises only when resource qualification and capability activation align cumulatively. Digital investment alone does not guarantee competitive differentiation; behavioral institutionalization and managerial agency are essential. Limitations: The study is limited to six MSMEs in a single regional ecosystem, restricting statistical generalization. The observation period captures early-stage activation effects rather than sustained competitive advantage. Contributions: This study proposes a staged resource activation mechanism integrating RBV-oriented digital resource scholarship and dynamic capability theory within digitally emerging MSME contexts, offering theoretical refinement and practical guidance for policymakers and SME leaders in developing economies
Workload, Compensation, and Employee Loyalty: Mediating Role of Job Satisfaction in Islamic Banking Choiriyah Choiriyah; Abid Djazuli; Tiara Suci Anggraini; Mister Candera; Desi Ulpa A
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.v6i2.6890

Abstract

Purpose: This study aims to determine the influence of workload and compensation on job loyalty through employee job satisfaction as an intervening variable. The object in this study is an employee of Bank Sumsel Babel Palembang Sharia Branch.Research Methodology: Sampling technique using probability sampling method with cluster random sampling method. The research method used is associative research using the type of primary data obtained from the results of questionnaire answers. The analysis technique used is Structural Equation Modeling (SEM) with SMART-PLS software.Results: The results of this study show: There is a significant influence of workload and compensation on employee work loyalty at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of workload and compensation on employee work satisfaction at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of job satisfaction on employee work loyalty at Bank Sumatra Babel Syariah, Palembang Branch.Conclusions: Workload and compensation significantly influence job loyalty and job satisfaction. Job satisfaction also significantly affects loyalty and mediates the relationships at Bank Sumsel Babel Sharia Branch Palembang.Limitations: The study is limited to one branch, uses self-reported cross-sectional data, and excludes other determinants such as leadership, organizational culture, and career development variables.Contributions: This study enriches Human Resource Management (HRM) literature by confirming job satisfaction’s mediating role and provides managerial insights for improving workload management and compensation systems in Islamic banking institutions.
Driving Innovation and Competitive Advantage through Human Resource Management, Culture, Technology, and Employee Comitment Anung Haryanto; Sonya Sidjabat; Devi Marlita; Mochamad Ramza Rapier Gussa; Pipit Sundari
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.v6i2.7155

Abstract

Purpose: This study examines how organisational culture, employee commitment and Human Resource Management (HRM) practices jointly influence innovation and competitive advantage.Research Methodology: A quantitative survey design was adopted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test direct and indirect relationships among human resouce management, culture, technology, and employee commitment on innocation and competitive advantage.Results: Results reveal that culture significantly affects HRM practices, innovation and competitive advantage, HRM practices are strong predictors of both innovation and competitive advantage, employee commitment has a direct effect on competitive advantage but not on HRM or innovation, and HRM mediates the relationship between culture and both innovation and competitive advantage, but not for employee commitment.Conclusions: The findings indicate that culture and HRM form the core mechanisms driving innovation capability and competitive outcomes, while employee commitment plays a more limited role unless embedded in a strong cultural?HRM system.Limitations: This study uses a cross-sectional design and self-reported data, which may limit causal interpretation and generalizability.Contributions: The study contributes to theory by clarifying the mechanism through which culture converts into performance via HRM and innovation. It offers practical guidance for aligning culture, HRM practices and innovation strategy.
Artificial Intelligence-Driven Human Resource Management, Justice, Trust, and Employee Retention in Indonesia Startups Hafied Noor Baja; Agus Suroso; Zulganef Zulganef; Sunardi Sembiring Brahmana
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.v6i2.6707

Abstract

Purpose: This study examines how AI-driven Human Resource Management (AI-HRM) influences organizational justice, trust in AI, job satisfaction, and retention intention among Indonesian digital startup employees, with technology readiness as an antecedent of AI-HRM.Research Methodology: This study used a quantitative explanatory approach. Data were collected via an online questionnaire administered through Google Forms from 390 employees of digital startups in Jakarta, Bandung, Surabaya, and Yogyakarta who had experience with AI-HRM systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.3.9.Results: The findings show that technology readiness positively influences AI-HRM, and that AI-HRM, in turn, positively influences organizational justice and trust in AI. Organizational justice and trust in AI also positively affect job satisfaction and retention intention. Job satisfaction is a significant predictor of retention intention. The mediation results confirm that organizational justice, trust in AI, and job satisfaction explain the mechanism by which AI-HRM improves employee retention.Conclusions: AI-HRM can strengthen employee retention when supported by ready employees and fair, trustworthy systems.Limitations: This study is limited to cross-sectional survey data from Indonesian digital startups, which may restrict broader generalization.Contributions: This study contributes to the AI-HRM, organizational justice, technology readiness, and retention literatures, while offering guidance for startup leaders and HR managers on designing ethical AI-HRM systems.
Technology Acceptance FinTech Using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) Dely Indah Sari; I Made Sondra Wijaya; Adritriani Zahra; Nabila Khairunnisa
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.v6i2.6845

Abstract

Purpose: This study investigates the factors influencing FinTech acceptance using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework.Methodology: A quantitative research design was employed using an online survey of 276 Indonesian FinTech users. Data were collected from existing users and analyzed using PLS-SEM to examine the relationships among the UTAUT2 constructs, Behavioral Intention and Use Behavior.Results: Social Influence was the strongest predictor of Behavioral Intention (? = 0.489, p < 0.001), followed by Performance Expectancy, Hedonic Motivation, and Habit. Facilitating Conditions strongly influenced Use Behavior (? = 0.830, p < 0.001), while Price Value was insignificant. The UTAUT2 model explained 81.9% of Behavioral Intention and 77.9% of Use Behavior variance.Conclusions: Social Influence and Facilitating Conditions were the strongest determinants of Behavioral Intention and Use Behavior, indicating that social influence plays a more important role than perceived price value in encouraging FinTech acceptance.Limitations: The use of a cross-sectional survey design limits the ability to capture changes in user behavior and technology acceptance.Contribution: This study confirms the robustness of the UTAUT2 framework in explaining FinTech acceptance and provides practical insights for FinTech providers to enhance user-acceptance.
Insecure-Anxious Attachment and Social Loneliness: The Mediating Roles of Income Security and Financial Well-Being Dewi Khornida Marheni; Della Febrianti; Candy Candy; Cynthia Anna Wijayanti
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.v6i2.6584

Abstract

Purpose: This study aims to analyze the effect of insecure-anxious attachment on social loneliness, with income security and financial well-being as mediating variables.Research Methodology: This study employs a quantitative research approach, with questionnaires distributed to 400 respondents from Generations X, Y, and Z in Batam City using purposive sampling, supported by interview insights, and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM).Results: The findings indicate that insecure-anxious attachment has a significant negative effect on income security and financial well-being, which in turn negatively affect social loneliness. Although insecure-anxious attachment has no direct effect on social loneliness, both financial variables fully mediate the relationship.Conclusions: Financial factors play a crucial mediating role in linking psychological attachment and social loneliness.|Limitations: This study is limited to respondents in Batam City and only examines income security and financial well-being as mediating variables. Other potential factors influencing social loneliness were not included in the research model.Contributions: This study advances the application of Attachment Theory and Self-Determination Theory by showing that insecure-anxious attachment is associated with social loneliness indirectly through income security and financial well-being rather than through a direct pathway. By integrating psychological and financial perspectives, the study positions financial conditions as mechanisms linking attachment-related insecurity to social disconnection, extending the application of both theories to the intersection of psychological, financial, and social experiences.
AIoT Education Versus Conventional Teaching Toward Students Performance: A Systematic Literature Review Herni Pujiati
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.v6i2.6852

Abstract

Purpose: This study investigates the relationships among AIoT Education, conventional teaching and student performance. The impact on the global education by employing qualitative type of methods in systematic literature reviews. The findings show that relationships among AIoT Education, conventional teaching confirming their importance in enhancing students’ performance.Research Methodology: systematic literature reviews and were collected through structured literature reviews, this research is a qualitative type of research.Results: The findings show that AIoT Education significantly complement conventional teaching, confirming their importance in enhancing student performance.Conclusions: AIoT education and conventional teaching both complement significantly toward student performance. AIoT education can build intellectual reciprocal partnerships with conventional teaching. AIoT education provides 24/7 services, while conventional teaching provides more humanistic approaches for students for online counseling and or coaching. AIoT education complements conventional teaching.  Conventional teaching will never be replaced by AIoT education. Subsequent studies are also encouraged to incorporate objective for upgrading students’ performance to complement the perceptual measures obtained from survey responses. Additionally, employing longitudinal or multi-country designs could provide a richer understanding of how regulatory evolution and AIoT education vs convention teaching shape the interplay between students’ performance, conventional teaching and AIot education over time.Limitations: This study limits only based upon systematic literature reviews and not empirical and purely only qualitative literature studies. Should be further observed for complete empirical studies in the future.Contributions: These results enrich the literature on AIoT education by integrating AIoT education with conventional teaching with the utmost output on student performance.
Green Product, Green Brand Image, Green Advertising on Purchase Decisions Mediated by Price, SERVQUAL Dewi Puspaningtyas Faeni; Herni Pujiati; Dewi Sri Wulandari
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.v6i2.6854

Abstract

Purpose: This study aims to analyze the effect of green product, green brand image, and green advertising on purchase decisions at Photovoltaic Industry, with price and SERVQUAL as mediating variables. The objective is to understand how green marketing strategies determined purchase decision upon renewable energy sector.Research Methodology: The research was conducted at Photovoltaic Industry, using a quantitative approach. Collected 109 respondents Slovin’s formula. The statistic analysis employed Structural Equation Modeling (SEM) with SmartPLS 4.2 software.Results: Green product, green brand image, and green advertising have a positive and significant effect on purchase decisions, both partially and simultaneously. Price and SERVQUAL proven as mediators determined green marketing strategies on consumer purchasing behavior.Conclusions: The study concludes that integrating green marketing strategies with competitive pricing and high service quality can significantly enhance purchase decisions at Photovoltaic Industry. This highlights the importance of combining environmental values with practical business elements.|Limitations: The study is limited to one Photovoltaic company and a relatively small sample size of 109 respondents, which may restrict the generalization of findings to other industries or regions.|Contributions: This research contributes to the field of marketing management and sustainability studies by providing empirical evidence on the role of green marketing in consumer decision-making. It offers practical implications for business practitioners, policymakers, and academics in developing strategies that align environmental responsibility with improved organizational performance based on renewable energy.

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