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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 305 Documents
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Pengaruh Kompensasi dan Motivasi terhadap Kinerja Pegawai Farhan Rifa Fachrezi; Budi Prasetiyo
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 1 (2024): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.3223

Abstract

Purpose: To determine the influence of improvement and motivation on the performance of Diskominfotik employees in the West Bandung Regency. Research methodology: The research instrument uses a questionnaire, the research method uses descriptive and associative methods, the application uses SPSS 25, and the survey used in this study uses a method of distributing questionnaires via Google Forms. Results: The results show that Compensation and motivation affect employee performance by 53.4%. Limitations: The variables estimated to have a relationship with the dependent variable are only connected in the conceptual framework of this study. Therefore, this conceptual framework does not include variables that may not have been included. Contribution: This study provides an overview of the West Bandung Regency Diskominfotik in making policies in terms of resolution and motivation.
Pengaruh MNC terhadap Ekonomi Politik Host Country: Studi Kasus KFC di Negara Jepang Kasta Alfian Nurhakim; Hasna Wijayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 1 (2024): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.3284

Abstract

Purpose: This study aims to analyze how KFC, as a multinational corporation (MNC), influences the political economy of Japan as a host country. Methods: The study employs a qualitative descriptive research method, utilizing a literature review approach. Data analysis is conducted using Miles and Huberman's qualitative analysis framework, which includes data reduction, data presentation, and drawing conclusions/verification. Results: The study finds that MNCs can significantly impact the political economy of host countries. In the case of KFC in Japan, the influence is evident through economic growth driven by foreign direct investment, which creates jobs and boosts local income. Additionally, KFC introduces advanced management, operational, and marketing technologies, enhancing efficiency and productivity in the local fast food industry. Cooperation with local suppliers also stimulates growth in the agricultural sector and related industries in Japan. Limitations: This study is limited to a case study of a single MNC in one host country, which may restrict the generalizability of the findings to other political economy contexts. Contribution: This research contributes to the field of international relations, particularly within the concentration of global political economy studies, by providing insights into the impact of MNCs on the political and economic dynamics of host countries.
Analisis Audit Tenure, Ukuran Perusahaan, dan Audit DeIay terhadap KuaIitas Audit pada Perusahaan Subsektor Pertambangan Batubara yang Terdaftar di BEI Lubna Irhamna; M. Aryo Arifin; Nurmala Nurmala
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 1 (2024): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.3360

Abstract

Purpose: This study tests the hypothesis of audit tenure analysis of the effect of firm size and audit delay on audit quality in coal subsector mining companies listed on the Indonesia Stock Exchange. Research methodology: This study used quantitative data from 18 companies listed on the Indonesian Stock Exchange. The sampling technique used a purposive sampling method, and the samples that met the criteria for research were 13 companies over five years, totaling 65 financial reports for the 2018-2022 period. methods of SPSS 27. Data were collected from the documentation. Results: The results of this research partially show that Audit Tenure has no significant effect on audit quality, with a significance value of 0.720 > 0.05. Firm size does not have a significant effect on audit quality (0.933 > 0.05). Audit Delay has a significant effect on audit quality with a significance value of 0.001 < 0.05. We simultaneously obtained a significant value of 0.002 < 0.05, so simultaneously audit tenure, firm size, and audit delay influence quality audits. Limitations: Audit researchers are involved in coal subsector mining companies listed on the Indonesia Stock Exchange. Contribution: The researcher’s contribution to Audit Tenure, Firm Size, and Audit Delay on Audit Quality
Pengaruh GAAIS terhadap Personal Innovativeness: Sikap pada Lintas Generasi Vincentia Renata Kusuma; Yoke Pribadi Kornarius; Angela Caroline; Triningtyas Elisabeth Putri Gusti; Agus Gunawan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3436

Abstract

Purpose: To see the attitude of AI towards personal innovativeness and to see the differences in attitudes between generation Z and previous generations Research methodology: Respondents in this study are 1,293 people consisted of entrepreneurs and professional workers covering generation Z and previous generations. Results: GAAIS has influence of 9.5% on personal innovativeness, bus the data showa no statistically significant difference in attitude towards AI between cross-generational. Limitations: The analysis in this study still requires the addition of more in-depth variables such as personality, trust, social and subject norms to be able to predict attitudes towards AI in more depth. Contribution: This study is expected to provide deeper insight into the influence of attitudes towards AI on personal innovativeness, considering that in the future AI will be close on society.
Analisis Penyebab Internal dan Eksternal dalam Fraudulent Financial Reporting: Studi Tinjauan Literatur Andini Resa Fahrani; Adelia Sri Lestari; Nursela Rahma Putri; Nova Ayunda Pasha; Yuli Indrawati; Siti Nur Halimah
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3682

Abstract

Purpose: This research aims to analyze the internal and external causes that contribute to the occurrence of fraudulent financial reporting through a literature review, focusing on trends, developments, and under-explored areas.Methodology: This study analyzes 100 journals discussing the analysis of internal and external causes in fraudulent financial reporting from 2000 to 2024, sourced from reputable publishers. The research uses a systematic mapping study to identify, map, and categorize topics, methods, and source disciplines in fraudulent financial reporting research.Results: This study found that financial statement fraud is driven by a combination of internal factors (poor leadership, management dominance, lack of supervision, unrealistic targets, and excessive incentives) and external factors (financial pressures, rapid growth, and stock price pressure). The key finding is the interaction between these factors that triggers fraud.Conclusions: This study identifies internal and external factors, such as poor leadership, management dominance, and financial pressure, that trigger fraudulent financial reporting. It highlights the need for stronger governance and oversight to prevent FFR.Limitations: The study is based solely on a literature review of journals from 2000 to 2024, which may limit the scope of the research to the trends and findings presented in those publications.Contribution: The novelty of this study lies in highlighting the interaction between internal and external factors in fraudulent financial reporting and the need to strengthen regulatory oversight and corporate governance to prevent it.
The Important Role of Audit Evidence in Ensuring the Fairness of Financial Statements Restina Purba; Cindy Milasari Br Sitanggang; Meylin Amanda Simalango
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3683

Abstract

Purpose: This study aims to analyze the essential role of audit evidence in ensuring the fairness and reliability of financial statements, particularly in detecting material misstatements and supporting auditors’ professional judgment. Methodology/approach: The research adopts a normative-descriptive approach using qualitative analysis. It involves a review of relevant literature, auditing standards (ISA and SPAP), and case studies on audit failures. Data sources include academic articles, audit guidelines, and financial reporting frameworks to evaluate how audit evidence contributes to achieving audit objectives. Results/findings: The study finds that sufficient and appropriate audit evidence is critical in forming audit opinions and detecting irregularities or fraud. Various types of evidence—physical, documentary, analytical, and testimonial—must be evaluated for relevance and reliability. The effectiveness of audit procedures depends on the auditor’s competence, independence, and adherence to professional standards. Conclusion: Audit evidence plays a pivotal role in maintaining the credibility of financial reporting. However, the absence of a structured evaluation of evidence or reliance on weak sources can lead to audit failure. Strengthening audit documentation, improving audit planning, and implementing risk-based approaches are key to enhancing audit quality. Limitations: This study is limited to secondary data and theoretical analysis without empirical testing or interviews with audit practitioners, which may affect the applicability of conclusions in real-world settings. Contribution: This paper contributes to audit research by reinforcing the theoretical foundation of audit evidence and providing practical insights into improving audit effectiveness and the reliability of financial statements.
Analisis Kepuasan Konsumen Terhadap Pembelian Sayuran Di Swalayan Sri Indaryati; Zulkarnain Zulkarnain; Lorenza Dwi Andini
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3695

Abstract

Purpose (Purpose): This study aimed to analyze the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro, with the output of consumers understanding that the price of fresh vegetables is in accordance with the benefits contained in fresh vegetables. Method (Method): This study was conducted intentionally (purposive sampling) with the criteria of consumers who purchased vegetables more than three times and were over 17 years of age. Primary data sources were obtained from consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies. Primary data sources were obtained from the results of consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies. Results (Results): The results of the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro were classified as very satisfied, with a Customer Satisfaction Index (CSI) calculation value of 86.93. Conclusion: Consumers are highly satisfied (CSI 86.93%); however, improvements are needed in product assurance, transaction speed, and complaint handling. Limitations: The limitations of this study are that the time period and duration of vegetable purchases by consumers do not use a specific time limit, repeat purchases by consumers are still not apparent, and the number of samples needs to be increased. Contribution: This study contributes to science by providing education to consumers about the benefits of fresh vegetables at relatively high prices. Contribution of knowledge to fresh vegetable provider companies to implement supporting factors for consumer satisfaction to maintain the performance of providing fresh vegetables.
Pengaruh Green Creativity terhadap Green Competitive Advantage dengan Mediasi Green Brand Image Ikhtiara Kaideni Isharina; Muchammad Zuhri Ramadhani Abanan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3705

Abstract

Purpose: This study explores the influence of green creativity on green competitive advantage in Surabaya's logistics industry, with green brand image as a mediator. With Indonesia's logistics sector facing urgent environmental challenges, sustainable innovations, and enhance a company’s eco-friendly image.Methodology: A quantitative approach was used. Data was gathered from 140 member companies of the Indonesian Trucking Association (Aptrindo) DPC Surabaya, with top management as respondents. A census sampling method was used, and the data was analyzed through Structural Equation Modeling (SEM) using a Partial Least Square (PLS) approach.Results: The findings show that green creativity positively affects both green competitive advantage and green brand image. Additionally, green brand image enhances green competitive advantage and mediates the relationship between green creativity and competitive advantage.Conclutions: To achieve sustainable competitive advantage, companies in the transportation sector need to continue to innovate through green creativity and build a strong green brand image. In doing so, companies will not only improve their brand image in the eyes of consumers but also strengthen their competitiveness in the increasingly competitive and sustainability-oriented logistics industry.Limitations: The study has limitations, including its focus on members of the Indonesian Trucking Association DPC Surabaya and the transportation sector.Contribution: Despite these limitations, it offers valuable insights for entrepreneurs, government bodies, investors, and academics aiming to promote sustainability in logistics and other sectors.
The Role of KM on the Relationship Between ERM and CA Matias Andika Yuwono; Lena Ellitan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3719

Abstract

Purpose: This study explores the critical role of Knowledge Management (KM) in mediating and moderating the relationship between Enterprise Risk Management (ERM) and Competitive Advantage (CA). Methodology: This paper synthesizes existing research through a literature review of studies focusing on KM, ERM, and CA. Result: The research reveals that KM strengthens ERM's ability to manage risk by improving decision-making processes and enhancing organizational responsiveness to risks. Conclusions: Knowledge Management (KM) strengthens Enterprise Risk Management (ERM) and supports Corporate Advantage (CA) by improving decision-making, fostering innovation, and enhancing adaptability. KM acts as both a moderator and mediator, aligning risk strategies with business goals. As key intangible assets, KM and ERM help firms stay competitive. In high-risk sectors, integrated KM-ERM boosts responsiveness and performance, though challenges like silos and staff gaps require better communication and systems. Limitations: The study's limitation lies in its review nature, relying on secondary data from existing literature. Contribution: This study contributes to knowledge management, risk management, and strategic management by providing insights into how organizations can leverage KM to enhance risk management practices and gain a competitive edge. It provides practical recommendations for organizations aiming to integrate KM within their ERM strategies for better decision making and risk handling.  
Analisis Strategi Manajemen Biaya di PT Unilever Indonesia dalam Mengoptimalkan Efisiensi Operasional dan Meningkatkan Profitabilitas Yunanik Astika; Nikmatus Sholihah; Eka Retnowati; Indah Ayu Fitria; Maulidia Maulidia; Sofiyah Sofiyah
Reviu Akuntansi, Manajemen, dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3774

Abstract

Purpose: This research aims to analyze the cost management strategies implemented by PT Unilever Indonesia to optimize operational efficiency and enhance profitability within the competitive Fast Moving Consumer Goods (FMCG) sector.Methodology: This study employs a quantitative literature review, analyzing secondary data sourced from annual reports, journal articles, and company publications to identify patterns in PT Unilever Indonesia’s cost management practices.Results: The study finds that PT Unilever Indonesia’s cost management strategies, including supply chain optimization and technological adoption, have a positive correlation with operational efficiency and profitability.Conclusions: Cost management strategies implemented by the company have proven effective in achieving goals. Strategies that involve identifying patterns and trends over a period of time, with a focus on operational efficiency and improving financial performance.Limitations: This study relies on secondary data, which may limit insights into qualitative factors such as organizational culture that impact cost management effectiveness.Contribution: This research provides insights into effective cost management strategies for the FMCG sector, offering value to industry practitioners and academics focused on operational efficiency and profitability enhancement.

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