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[Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis ]]>
<![CDATA[Eksa Ridwansyah]]>;
<![CDATA[Destia Pentiana]]>;
<![CDATA[Irawan Irawan]]>
<![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.v2i2.1597
<![CDATA[Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature.]]>
<![CDATA[Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia ]]>
<![CDATA[Wiwin Juliyanti]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2006
<![CDATA[Purpose: Using a quantitative approach at the explanatory level, this research paper aims to examine the effect of the Regional Government Financial Report Disclosure variable on Public Accountability variables. Methodology/approach: The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data Results/findings: The results of hypothesis testing using the EViews 9 data processing software provide findings that Disclosure of LKPD (Y) also has a direct effect on Public Accountability. Limitations: The measurement of the Public Accountability variable in this study is based only on audit opinions reported by the Supreme Audit Agency or BPK RI, due to time constraints, this study eliminates the measurement on the weak aspects of the LKPD internal control system as measured by the number of SPI cases and non-compliance with statutory provisions. LKPD invitations as measured by the total cases of non-compliance . Contribution: The implications of these findings explain that disclosure of financial statements can reduce information asymmetry between agents and principals through the publication of financial reports that disclose relevant information. In addition, the research results can become criticism and suggestions for the government as regulators and decision makers in formulating policies related to transparency to the public.]]>
<![CDATA[Dampak Kecemasan dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan pada Masa Pandemik Covid-19 ]]>
<![CDATA[Desty Riyani]]>;
<![CDATA[Indah Rizki Maulia]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2041
<![CDATA[Purpose: The aim of this research is to find out whether there is a significant impact of anxiety and work environment on employee job satisfaction during the Covid-19 pandemic. Methodology/approach: This study uses a quantitative correlational approach using statistical techniques of multiple linear regression analysis with SPSS for Windows 25.0. Data collected using a questionnaire containing statements presented in the form of a Likert scale. The sampling technique used is saturated sampling technique with a total of fifty respondents who are employees of PT Inovasi Kemasan Digital Indonesia. Results/findings: The results of data processing show that anxiety and the work environment together have a significant impact on job satisfaction. With a coefficient of determination of 0.202, it can be said that 16.8% of the employee job satisfaction variable at PT Inovasi Kemasan Digital Indonesia can be explained by the anxiety and work environment , while the remaining 83.2% is explained by other variables. Limitations: This research was conducted during the Covid-19 pandemic where special conditions occurred, with the presence of a virus that endangered lives and caused anxiety in the community, including workers. This study only analyzes anxiety, work environment and job satisfaction. Contribution: The results of this study can be useful for management science and management practitioners as a reference source of information regarding the impact of anxiety and the work environment on employee job satisfaction during a pandemic crisis.]]>
<![CDATA[Pengaruh Dividen, Pertumbuhan Aset, dan Volume Perdagangan terhadap Volalitas Harga Saham JII70 ]]>
<![CDATA[Muhammad Rifqi Harish]]>;
<![CDATA[Siti Amaroh]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 2 (2023): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i2.2188
<![CDATA[Purpose: The study is intended to empirically examine the fundamental factors of micro companies in influencing stock price volatility in the Jakarta Islamic Index 70 From the period 2019-2023. The form of Islamic stock market reaction in the Jakarta Islamic Index 70 is shown by fluctuations resulting in stock price volatility events in the 2019-2020 period. Through this research, the fundamental factors taken, namely the distribution of company dividends, the growth of company assets, and the volume of stock trading in stocks in JII70 for the 2019-2020 period. Research Methodology: With data from the Indonesian stock exchange from 2019 to 2022, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 18 businesses that fit the bill. Results: The findings results of the study, which was conducted on 18 companies listed on the Jakarta Islamic Index 70 during the 2019-2022 period, showed that stock price volatility was influenced by variable dividend payout ratios with a significant value of 0.048, stock trading volume was also influential with a significant value of 0.041, and was not influenced by asset growth variables. Limitation: Some scientific limitations in this study, that this analysis only includes 3 independent variables whose capacity to explain the dependent variable is still somewhat limited. The companies listed in the Jakarta Islamic Index are 70, producing a small research sample and the research period is still relatively short. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about fluctuations, and stock price volatility can also utilize this research's findings as knowledge.]]>
<![CDATA[Menganalisis Program Kinerja pada Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota Serang : Studi Kabupaten dan Kota Serang 2017-2021 ]]>
<![CDATA[Lawe Anasta]]>;
<![CDATA[Vidia Ambarwati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2219
<![CDATA[Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.]]>
<![CDATA[Pengaruh Tingkat Inflasi dan Laju Pertumbuhan Investasi terhadap Pendapatan Asli Daerah pada Kabupaten di Sumatera Selatan Tahun 2018-2020 ]]>
<![CDATA[Sukmini Hartati]]>;
<![CDATA[Indriani Indah Astuti]]>;
<![CDATA[Indah Mellynna]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2220
<![CDATA[Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020.Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020. Methodology/Approach: The analysis in this study was performed using panel data, which are a combination of cross-sectional and time-series data. Results/findings: According to the national development mission, which calls for the realization of an independent, prosperous, and united society based on Pancasila and the 1945 Constitution, economic growth is a strategy for improving the nation's standard of living. Involving local governments' use of natural resources and initiatives to increase products per capita. LGR is regional income that indicates a region's degree of independence. The presence of the LGR enhances the capacity of the region to explore and exploit its resources. Own-source revenue is negatively affected by the inflation rate, as demonstrated in this study. Meanwhile, the rate of investment growth has a positive impact on local revenue. Local revenue is positively impacted by both inflation and the investment growth rate simultaneously.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing ]]>
<![CDATA[Nona Jane Onoyi]]>;
<![CDATA[Ely Kurniawati]]>;
<![CDATA[One Yantri]]>;
<![CDATA[Diana Titik Windayati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2222
<![CDATA[Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.]]>
<![CDATA[Analisis Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan CV. Lembaga Palembang ]]>
<![CDATA[Fatma Oktarendah]]>;
<![CDATA[Metha Aditya Putri]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i1.2357
<![CDATA[Purpose: This study aims to determine and evaluate the performance of employees at CV. Lembaga located in Palembang, South Sumatra. Methodology: During the research process and data collection, it was carried out using a questionnaire which was distributed to 22 respondents, who were employees of CV. Lembaga itself. By using descriptive analysis method. Questionnaires were analyzed with multiple linear regression analysis. Results: The results showed that the work environment has a partial and significant positive effect on performance and work motivation has a positive and significant effect on performance. Simultaneously the work environment and work motivation have a positive and significant effect on performance. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contributions: Hopefully for future researchers to convey the variables of job satisfaction, leadership style and work stress.]]>
<![CDATA[Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer ]]>
<![CDATA[Mohamad Anwar Thalib]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 2 (2023): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i2.2370
<![CDATA[Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation. Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity. Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed.. Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.]]>
<![CDATA[Mapping Study of Design Thinking on Product Development in The Last 10 Years ]]>
<![CDATA[Ajeng Putri Hanifah]]>;
<![CDATA[Iwan Sukoco]]>;
<![CDATA[Anang Muftiadi]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 2 (2023): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v3i2.2402
<![CDATA[Purpose: The availability of literature regarding design thinking concerning product development in recent years has not been able to be synthesized. So, this article is expected to be able to provide the development of a conceptual framework that can categorize how design thinking contributes to product development and provides a mapping presentation to visualize how research in the field of design thinking studies on product development has developed in the last 10 years. Methodology/approach: A systematic analysis was carried out on articles published in the last 10 years. Results/findings: Produce a conceptual frameworj that provides a typology to discuss the development of how design thinking contributes to the product development ecosystem and directs research for the future. Limitations: This article has limitations, first regarding evidence from articles that provide different perspectives and also topic of discussion. Second, the result obtained from the literature review are greatly influenced by use of keywords. Third, this study did not carry out an analysis related to the impact of the article through citation analysis. Contribution: This study responds to the increasing interest in design thinking and the rapid growth in the proliferation of studies by providing a review of design thinking and its relation to product development that has occurred over the last 10 years. Keywords: design thinking, product development, mapping study]]>
