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
305 Documents
<![CDATA[Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[klarista widya]]>;
<![CDATA[Maryani Maryani]]>;
<![CDATA[Arif Makhsun]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i1.1047
<![CDATA[Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance.]]>
<![CDATA[Pengaruh Jangka Pendek dan Jangka Panjang Saham Global terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2015:M01 - 2020:M12 ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Figa Ramani]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i1.1421
<![CDATA[Purpose: This study aims to analyze the external and internal factors that affect the movement of the Composite Stock Price Index (IHSG) in Indonesia in the short and long term. External influences of global stock indices are DJIA, NIKKEI225 and SSEC, as well as the exchange rate (USD/IDR). The most influential internal influence is inflation. Research methodology: This study uses the ECM (Error Correction Model) method. ECM aims to determine the long-term and short-term effects of variables that affect the JCI in Indonesia. In addition, this study uses monthly time series data from January 2015 to December 2020. Results: The results of this study show that the DJIA index and Inflation have a positive and significant influence in the long and short term on the movement of IHSG in Indonesia. The SSEC and Exchange Rate Index (USD/IDR) have a negative and significant relationship in the long and short term to the movement of IHSG in Indonesia, while the NIKKEI225 index has no long-term or short-term influence on the movement of IHSG in Indonesia. Limitations: The limitation of this research is that there are many variables outside the model that are not included in the study Contribution: For investors who will start investing in the Indonesia Stock Exchange, before investing, they should pay attention to the movement of global stock indexes (DJIA and SSEC).]]>
<![CDATA[Penyebab Sedikitnya Pengeluaran Rumah Tangga untuk Konsumsi Kesehatan ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Mega Ayulestari]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i1.1439
<![CDATA[Purpose: This study aims to identify the average and percentage of household health consumption expenditure and factors that affect household health consumption expenditure. Research methodology: To identify the average and percentage of household health consumption expenditure were done statistic descriptively, while the analysis method used to identify the influence of these factors is multiple regression with the method of Ordinary Least Square Method (OLS). Results: The research results showed the average household health consumption expenditure is Rp 335,783 or 13% of all household consumption expenditures and the estimated results show that individually and collectively, the household income, the age of the head of the family, the number of family members, the level of education of the head of the family, and the participation of the family in health insurance have a significant positive effect on household health consumption expenditures. Limitations: This research is limited to the research location and cannot be generalized. Contribution: The results obtained from this study are expected to be one of the references in making policy Allocating greater income for health is a wise thing as an effort to prevent or reduce the impact of disease in the future.]]>
<![CDATA[Pengaruh Dimensi Motivasi Belanja Hedonis terhadap Pembelian Impulsif pada Situs Marketplace Shopee ]]>
<![CDATA[Misbah Arbaiah]]>;
<![CDATA[Dorothy Rouly Pandjaitan]]>;
<![CDATA[Dwi Asri Siti Ambarwati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i1.1477
<![CDATA[Purpose: This research is based on the online shopping trend which has increased in Indonesia and the Shopee marketplace site which has experienced a very significant increase in sales from previous years. Research methodology: This study aims to analyze the effect of the Hedonic Shopping Motivation Dimension on impulse buying. The population in this study are consumers who have made impulse purchases on the Shopee marketplace site. The sample in this study was taken using a purposive sampling method and determined by the Bernoulli formula. Results: The results of this study indicate that Idea Shopping (X3), Social Shopping (X4), and Relaxation Shopping (X5) have a positive and significant effect on Impulsive Purchases on the Shopee marketplace site. The results of this study indicate that the variable that has the most dominant effect on impulse buying is relaxation shopping and the variable that has the least effect is social shopping. Limitations: This research focuses on experience, idea, value, social and relaxation as independent variables; and the competitive advantage as dependent variable. Contribution: This research explains the effect on Impulsive Purchases on the Shopee marketplace site and also the implications of marketing management theory.]]>
<![CDATA[Pengaruh Kepuasan Kerja dan Keterikatan Kerja Terhadap Kinerja Karyawan ]]>
<![CDATA[Syarif Khalid Attamimi]]>;
<![CDATA[Keumala Hayati]]>;
<![CDATA[Mirwan Karim]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i1.1497
<![CDATA[Purpose: This study seeks to determine the influence of job satisfaction and work engagement on PT Golden Sari Lampung employees' performance. In principle, every company always expects its employees to work optimally to increase profits and help accelerate the achievement of other organizational goals. Someone with a high work engagement will tend to show the best performance because they enjoy their work. Employees who have an attachment to their work will certainly show enthusiasm and dedication and fully concentrate on work so that employees can show their best performance in doing their job. Research methodology: This study's data collection method used a Likert scale questionnaire. The sample used in this study was 150 respondents. The data analysis tool used is multiple linear regression analysis, t-test, and f-test. Results: This study's results indicate that job satisfaction positively affects performance, and work engagement positively affects performance. Limitations: The factors that affect employee performance used in this study are only the variables of job satisfaction and work engagement. At the same time, many other variables can be factors that affect the performance of employees of a company. Contribution: The company should be open to every aspiration conveyed by employees and provide opportunities for them to express opinions in decision-making. It is done so that employees feel more influence over what happens to the company. In addition, the management of PT Golden Sari Lampung should foster a sense of kinship and emotion toward the company so that employees feel comfortable and full of concentration in every job.]]>
<![CDATA[Pengaruh Foto Produk dan Customer Rating terhadap Keputusan Pembelian melalui Aplikasi GoFood ]]>
<![CDATA[Sipa Paujiah]]>;
<![CDATA[Aripin Ahmad]]>;
<![CDATA[Mutiasari Nur Wulan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i2.1501
<![CDATA[Purpose: The purpose of this study was to determine purchasing decisions on the GoFood application as measured by two aspects, namely product photos and customer ratings. This research can help food and beverage sellers, especially restaurants, as GoFood partners, display attractive product photos to influence consumers' purchasing decisions. Research methodology: This research is quantitative research with a survey method through an online questionnaire. The sampling technique used was purposive sampling, where the respondents were consumers who had bought food and beverages on the GoFood application, as many as 101 respondents. The analysis technique in this study is an analysis of the characteristics of the respondents; validity and reliability test; classical assumption test; correlation coefficient test (r); coefficient of determination test (R2); F test; and t test. Results: The results of the study simultaneously show that the product photo (X1) and customer rating (X2) variables simultaneously affect purchasing decisions through the GoFood application. The product photo (X1) and customer rating (X2) variables on purchasing decisions indicate that the better the product photos displayed, the greater the purchasing decisions made by consumers on the GoFood application. Limitations: Researchers only focus on the GoFood application, while there are still many other food and beverage service provider applications and the number of respondents is still very low to describe the actual situation. Contribution: enriching knowledge in the field of digital marketing, specifically about the effect of product photos and customer ratings on purchasing decisions.]]>
<![CDATA[Pembangunan Ekonomi Provinsi Bali Periode 2014-2020 Berdasarkan Peran Perempuan terhadap PDRB ]]>
<![CDATA[Yuni Wulandari]]>;
<![CDATA[Muhammad Arif]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i2.1503
<![CDATA[Purpose: This study aims to determine the effect of the Gender Development Index, Women's Life Expectancy and Average Length of Schooling for Women on the Gross Regional Domestic Product (GRDP) in the Regency/City of Bali Province in 2014-2020. This research is a quantitative research with documentation data collection method. The type of quantitative data in this study is in the form of secondary data obtained from the Central Statistics Agency (BPS). Methodology: The method used in this research is descriptive quantitative using panel data regression analysis in the Eviews 10 application. The most appropriate approach to determine the effect of the independent variable on the dependent variable is the Random Effect Model (REM). Results: Based on the effect validity test or t test, it is explained that the variable life expectancy of women (AHH) and the average length of schooling for women (RLS) affect the GRDP of the Regency/City of Bali Province in 2014-2020, while the Gender Development Index (IPG) variable does not. affect the GRDP of the Regency / City of Bali Province in 2014-2020. The government can provide more space for the equal contribution of men and women in the economic, social, educational and political fields. The government also needs to allocate the state budget to achieve gender equality so that men and women have equal access, participation and benefits in promoting development. The limitation of this study lies in the IPG which has no influence on the GRDP of the Province of Bali. While on the other hand, patrilineal culture is still very strong in Bali. The possible predictors of IPG still need to be studied further to be studied so that more comprehensive dimensions of IPG can be obtained. Contribution: The expected contribution in this research is that it can be used as consideration for policy makers in determining the right policies, especially those related to increasing the role of women for economic development in the Regency / City of Bali Province. For researchers and literature, the results of this study are expected to be reference material or literature and reading material on the role of women in economic development.]]>
<![CDATA[Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak ]]>
<![CDATA[Riris Choirunnisa]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i2.1520
<![CDATA[Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia. Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness. Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness. Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action.]]>
<![CDATA[Pengaruh Return on Assets, Leverage dan Firm Size terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021 ]]>
<![CDATA[One Yantri]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i2.1530
<![CDATA[Purpose: This research aims to determine the effect of the (1) return on assets, (2) leverage and (3) firm size partially on tax avoidance in energy sector companies listed on Indonesian stock exchange for the period 2016-2021. In addition, this research also aims to determine the effect of (4) return on assets, leverage, and firm size simultaneously on tax avoidance in energy sector companies listed on the Indonesian stock exchange for the perioed 2016-2021. Methodology: This research is ex post facto. The population of this research are energy sector companies listed on Indonesian stock exchange for the period 2016-2021. The sampling technique used was purposive sampling method , which is the data were selected based on certain criteria. Based on predetemined criteria, total sample 15 companies was obtained. The type of the data used is secondary data obtained from the Indonesian capital market directory. Classical assumption test involved normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The data analysis used were double linear regression aanalysis, t test partial and f test simultan. Results: The result of this study indicate that (1) Return on assets has a negative and sifnificant effect on tax avoidance. This is indicated by the tcount -3.038 and the significance value 0.003 < 0.05, which means that the return on assets has a sinificant negative effect on tax avoidance. (2) Leverage was projected with Debt to equity ratio has not a significant negative effect on tax avoidance. This is indicated by the tcount -0.685 and the significance value 0.495 > 0.05, which means that the debt to equity ratio has not a sinificant negative effect on tax avoidance. (3) Firm Size has not a significant positive effect on tax avoidance. This is indicated by the tcount 1.407 and the significance value 0.163 > 0.05, which means that firm size has not a significant positive effect on tax avoidance. (4) Return on assets, leverage and firm size simultaneously effect on tax avoidance. This is indicated by the significance of 0.13 < 0.05.]]>
<![CDATA[Pengaruh Leverage, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Wiwi Widyas Hasti]]>;
<![CDATA[Maryani Maryani]]>;
<![CDATA[Arif Makshun]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v2i2.1544
<![CDATA[Purpose: This study aims to determine the effect of leverage, capital structure and company size on the financial performance of mining sector companies listed on the Indonesian stock exchange during the Covid-19 pandemic. Methodology: The sampling method used was a purposive sampling technique with a sample of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the co-19 pandemic. The analytical tool used in this study is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study indicate that leverage has a negative effect on financial rformance, capital structure has no effect on financial performance, and firm size has no effect on financial performance. Limitations: This study only uses three independent variables while there are many other an be used to influence financial performance. Contribution: This research is expected to be able to contribute to the development of accounting theory and become a reference source for further research related to accounting.]]>
