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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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Organizational Attractiveness, Social Media, dan Corporate Reputation sebagai Mediasi Employer Branding terhadap Intention to Apply For a Job Muchammad Zuhri Ramadhani Abanan; Wahdiyat Moko; Brilian Setia Firanda; Maya Faridhotul Aini
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.v4i2.3781

Abstract

Purpose: To determine the direct influence of employer branding, social media, organizational attractiveness, and corporate reputation on the intention to apply for a job. Additionally, the study aims to investigate the indirect effect of employer branding on the intention to apply for a job through social media, organizational attractiveness, and corporate reputation. Research methodology: The research was conducted on university alumni in Malang. It employed a survey method using a questionnaire as the data collection tool. The study involved 210 respondents from both public and private universities in Malang. A Likert scale ranging from 1 to 5 was used for measurement. The analysis was performed using Structural Equation Modeling (SEM) with PLS software. Results: The study reveals that employer branding significantly boosts job application intentions, with social media serving as a mediator that amplifies this impact. Organizational attractiveness, emphasizing product quality and workplace environment, emerges as the most influential factor. Corporate reputation also positively influences job application intentions and mediates the relationship with employer branding. These interconnected factors offer valuable guidance for enhancing recruitment strategies. Limitations: The study has limitations, including its focus university alumni in Malang. Contribution: This research can be seen from several aspects that are relevant to both theory and practice in the fields of human resource management and organizational marketing, particularly related to employer branding and recruitment.
Integrasi Teknologi Informasi dalam Pendidikan Akuntansi: Literature Review Gita Rahmawati Gita Rahmawati; Anis Windofiroh; Nikita Amelia; Liana Liana; Ana Ngainurohmah
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.v4i2.3790

Abstract

Purpose: This study aims to conduct a review of research on the integration of information technology in the scope of accounting education over the past 12 years.Research methodology: This study uses a systematic literature review method through a content analysis approach on 43 relevant journals. The research data is in the form of secondary data sourced from international journals and national journals for the period 2012-2024.Results: The results showed that the integration of information technology in accounting education is categorized into 4 aspects, namely (1) Aspects that impact information technology in accounting education, (2) Information Technology in General Accounting, (3) Integration of Information Technology in Accounting Education, (4) Development of Information Technology in Accounting Curriculum.Conclusions: Accounting education has undergone a significant transformation with the integration of information technology, such as Big Data, AI, and blockchain, to prepare students for digital challenges. Despite progress, challenges such as low digital literacy and limited internet access still hinder technology adoption. Updating the curriculum and IT infrastructure is essential to improve education quality and meet industry needs.Limitations: This research analyzes a range of literature related to the integration of information technology in accounting education published over the past 12 years, providing an up-to-date overview of developments in this area.Contribution: This research provides a systematic review and comprehensive categorization of the integration of information technology in accounting education over the past 12 years as a reference for future technology-based accounting curriculum development and learning practices.
Pengaruh Foto Produk terhadap Minat Beli Konsumen pada Akun Instagram @skintificid Intan Arimiawati; Mohamad Ghozali Moenawar; Suparman Suparman; Badar Muhammad; Nabhila Manisya; Salwa Putri Awalina
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.v4i2.3848

Abstract

Purpose: This study analyzes the influence of product photos on consumers’ interest in the Instagram account @skintificid, targeting its followers.Methodology: A quantitative approach was employed utilizing online questionnaires distributed via Google Forms. The sample size was determined using the Slovin formula with a sampling error of 10 %.Results: The study found a significant but weak negative correlation between product photos and consumers’ purchasing interest. This indicates that, as the quality of product photos increases, purchasing interest decreases. Therefore, while the hypothesis that product photos influence consumer interest is accepted, this influence is negative.Conclusions: The study shows that Skintific is more popular among young women with limited purchasing power. Attractive product photos can encourage purchases, but unrealistic expectations may lower interest. Purchase decisions are influenced by visual elements, preferences, reviews, and purchasing power.Limitations: The research focuses solely on skincare brands, limiting its generalizability. Additionally, the sample consisted exclusively of female respondents, which may not accurately represent a broader consumer base.Contribution: The findings contribute to the understanding of how product imagery affects consumer buying interest, particularly in the context of social media marketing.
Transformasi Digital Perbankan: Implikasi Kualitas Layanan terhadap Loyalitas Pelanggan Oscar Chrismadian Noventa
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.v4i2.4138

Abstract

Purpose: This study examines how m-banking service quality, including efficiency, reliability, security, privacy, responsiveness, and communication, impacts customer satisfaction and loyalty.Research Methodology: Conducted in Indonesia, the research employs a quantitative approach with 135 respondents who have used m-banking services at least three times. Data were analyzed using Moderated Regression Analysis (MRA) through the SmartPLS 4.0 software.Results: The results indicate a significant and positive impact of m-banking service quality on customer satisfaction (R² = 50.8%) and loyalty (R² = 36.3%). Key statistical analyses, including validity tests (Cronbach’s alpha > 0.6) and hypothesis testing with t-statistics (t > 1.96, p < 0.05), affirm the reliability of the findings. However, the study is limited by its reliance on self-reported data and its geographical scope, which may not fully represent broader market behaviors.Conclusions: This study evaluates how the quality of m-banking services impacts customer satisfaction and loyalty. The results show that service quality positively affects both satisfaction and loyalty, with factors like transaction efficiency, trust, security, and accessibility playing key roles. Meeting or exceeding customer expectations enhances long-term loyalty and encourages recommendations.Limitation: The study’s limitations include a sample confined to respondents with prior experience using mobile banking (m-banking) services, thereby excluding potentially insightful perspectives from new or infrequent users.Contribution: This research contributes to the growing field of digital banking by highlighting service quality's role in fostering satisfaction and loyalty. It introduces a refined model that aligns with the ongoing digitalization in the banking sector, offering insights for future enhancements in customer-centric innovations and strategic implementations in m-banking.
Perbandingan Hutang terhadap Ekuitas, Arus Kas Operasi, dan Nilai Perusahaan Konstruksi Mutiara Lusiana Annisa; Rizki Fitri Amalia
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.v5i1.4158

Abstract

Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value. Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression. Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence. Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value. Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value. Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.
The Impact of Sales Promotion and Electronic Word-of-Mouth on Originote Products via the TikTok Shop Application on Purchasing Decisions in Palembang City Audi Rizky Annisa; Yulia Hamdaini Putri; Hera Febria Mavilinda
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.v4i2.4212

Abstract

Purpose: This study examines the impact of sales promotions and electronic word of mouth (e-WOM) about The Originate items in the TikTok Shop application on purchasing decisions in Palembang. This study aims to elucidate the significance of promotional methods and electronic word-of-mouth in enhancing customer purchasing decisions for companies.Methodology: This research used quantitative methods with data collection techniques through questionnaires involving 100 respondents. The data obtained were analyzed using multiple linear regression analysis to test the influence of each independent variable on the dependent variable.Result: The research shows that sales promotions and electronic word-of-mouth (e-WOM) have a big effect on people's decisions to buy Originote products in the TikTok Shop app at the same time. Sales promotions exert a greater influence on purchasing decisions than electronic word-of-mouth.Conclusions: The study concludes that promotion (X?) and e-WOM (X?) positively influence purchasing decisions for The Originote products on TikTok Shop in Palembang City. The F-test results show that both variables together significantly impact purchasing decisions. In the digital marketing era, a strong promotion strategy combined with positive e-WOM can significantly boost consumer buying interest.Limitations: This research only focuses on users of the TikTok Shop application in Palembang City, so the results cannot be generalized to other regions and only research Sales Promotion and e-WOM. Future research should consider other variables, such as price and product quality, for a more comprehensive analysis.Contribution: This research offers ideas for business professionals, particularly The Originate, to optimize sales promotion methods and leverage e-WOM as an efficient digital marketing instrument. These findings constitute an academic addition to the examination of digital marketing in the e-commerce era.
Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti Hani Putri Monalika
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.v4i2.4276

Abstract

Purpose: This study aims to examine and analyze the Follow-up on the Audit Report of the Indonesian Supreme Audit Agency (BPK RI) on the Local Government Financial Report (LKPD) of the Kepulauan Meranti Regency, as well as to assess the level of transparency and accountability in financial performance reporting.Research methodology: This research uses a descriptive qualitative approach, employing document study or content analysis, and in-depth interviews with stakeholders such as auditors.Results: The audit opinion was a "disclaimer of opinion" due to several critical issues: the financial report lacked clarity and did not meet presentation standards, supporting documentation for financial transactions was insufficient, and the accounting system was inadequate, causing inconsistencies. Weak internal controls and limited resources, including insufficient training and experience in financial management, further contributed to the problem. The study recommends improvements in transparency, accuracy, and human resource capacity to achieve better audit opinions in the future.Conclusions: The 2023 BPK report highlights suboptimal management of Fixed Assets, affecting the quality of the financial statements. Follow-up actions have been delayed due to factors such as human resources, coordination, and weak internal control. Efforts should focus on improving asset management and coordination with BPK.Limitations: The limitations encountered during the research process include the difficulty in collecting confidential data and the challenges of conducting interviews with relevant decision-makers.Contribution: This study focuses more on qualitative research methods, which differentiates it from previous studies that have focused more on quantitative methods and statistical analysis.Keywords: Audit, BPK RI Audit Report, Financial Reporting, Follow-up, QualitativeHow to Cite: Monalika, H, P. (2024). Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), 4(2), 265-273.
Pengaruh Kepemimpinan, Insentif, dan Motivasi Pada Kinerja Pegawai Bidang Akuntansi (Studi Pada Pemerintah Kabupaten Buleleng) Ida Bagus Gde Adi Manubawa; I Gusti Ayu Novitasari; Ni Made Galih Masari
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.v5i1.4375

Abstract

Purpose: This investigate looks for to look at the affect of authority, motivations, and inspiration on the execution of bookkeeping staff within the Government of Buleleng Rule. Methodology: The inquire about utilizes a quantitative approach utilizing nonprobability examining, particularly purposive examining. The information were gotten through surveys disseminated to 40 bookkeeping workers over different Territorial Government Organizations (OPD) in Buleleng Rule. The collected information were at that point analyzed utilizing numerous straight relapse with the help of SPSS adaptation 25 computer program. Result: The discoveries of the ponder demonstrate that authority, motivating forces, and inspiration have a positive and noteworthy affect on worker execution, both independently and at the same time. This demonstrates that good leadership, appropriate incentive schemes, and high motivation contribute to increased employee productivity and performance. Limitations: Be that as it may, the think about isn't without restrictions, because it is based on a generally little test measure and its center on a single rule. Contribution: In any case, the study's discoveries offer important commitments to the spaces of bookkeeping, human resource management, and public administration, particularly in the context of enhancing government employee management strategies. Moreover, the research serves as a valuable reference for local governments in formulating policies aimed at enhancing employee performance through the implementation of effective leadership, appropriate incentives, and motivation.
Peran Kepemimpinan dan Keyakinan Diri Wirausaha dalam Meningkatkan Ketahanan Bisnis UMKM di DKI Jakarta Nabila Talitha Anwar; Keumala Hayati
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.v5i1.4546

Abstract

Purpose: To determine whether the independent variables (entrepreneurial leadership and entrepreneurial self-efficacy) have a positive and significant effect on the dependent variable (business resilience) in MSMEs in DKI Jakarta. Methodology/approach: This research methodology adopts a quantitative approach because it provides greater objectivity in conducting research, thereby reducing personal interpretation and allowing for a more structured analysis. Purposive sampling was used because it allows for the selection of respondents who are more specific and relevant to the required research. Results/findings: The findings support the proposed hypotheses, indicating that both entrepreneurial leadership and entrepreneurial self-efficacy have a significant positive effect on business resilience where p-value < 0,05 and t-calculated > t-table on both independent variables. Conclusion: Entrepreneurial leadership and self-efficacy play important roles in enhancing the business resilience of MSMEs in Jakarta. Developing leadership skills and self-confidence through training and mentoring can help MSMEs become more resilient, adaptive, and sustainable. Limitations: The limitations of this study include the expansion of the research location, the need to improve entrepreneurial leadership and self-efficacy, and the strengthening of MSME business resilience. Contribution: This study is expected to contribute to a deeper understanding of the relationship between entrepreneurial leadership and entrepreneurial self-efficacy as key factors influencing business resilience in future research.
Tinjauan Literatur tentang Peran Manajemen dalam Meningkatkan Kinerja Koperasi di Indonesia Tri Januarianto; Engelberta Vania; Kamsariaty Kamsariaty; Gabrielle Wulaningratri; Muhammad Dwi Satriyanto
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.v5i1.4572

Abstract

Purpose: This study aims to improve the managerial capacity of cooperatives in Indonesia by conducting a literature review on the role of management in cooperative performance. Methodology/approach: A qualitative approach was applied by collecting and analyzing relevant research from both nationally accredited and internationally reputable journals. The selected literature focuses on cooperative performance, management roles, digital transformation, and strategic challenges in Indonesia. Results/findings: Cooperatives in Indonesia play a strategic role in supporting the national economy. However, they face significant obstacles, including limited human resources, weak internal business processes, and increased competition. The findings show that cooperative performance can be improved through better customer service and more efficient operations. Conclusion: Cooperatives can enhance their competitiveness and long-term sustainability by adopting digital technology and applying effective management strategies. These improvements are crucial for helping cooperatives adapt to a rapidly changing economic environment. Limitations: This study was limited to secondary data obtained from the existing literature. Thus, the applicability of the findings may vary depending on the type and scale of the cooperative, and further empirical validation is recommended. Contribution: This study contributes to the understanding of how cooperatives can improve their managerial quality, strengthen relationships with their members, and adopt innovation to remain relevant. It also offers a foundation for future research on strategies to support cooperative development in Indonesia.

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