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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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Strategi Internalisasi Nilai BerAKHLAK untuk Penguatan Pengawasan Internal Inspektorat Setjen DPD RI Muhammad Mughny Halim
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.v5i1.4588

Abstract

Purpose: This study aims to analyze the internalization strategies of BerAKHLAK values implemented by the Inspectorate of the Secretariat General of the Regional Representative Council (DPD RI) to strengthen integrity and enhance the effectiveness of internal oversight. Methodology/approach: A qualitative intrinsic case study design was employed to explore the contextual dynamics of value internalization. Data were gathered through in-depth semi-structured interviews with eight purposively selected informants, supported by structured observations and an analysis of institutional documents. Data were analyzed using Miles and Huberman’s interactive model, which includes open coding, thematic categorization, and triangulation to ensure validity. Results/findings: The internalization of BerAKHLAK values is carried out through leadership modeling, modular training, integration into performance systems, and reflective forums. These strategies have resulted in observable changes in employee behavior, such as increased responsiveness, ethical compliance, digital literacy, and collaborative auditing. Conclusions: This study recommends implementing segmented training programs tailored to roles and tenure, formalizing behavioral performance indicators, strengthening leadership-based coaching, and establishing a sustainable monitoring mechanism to ensure effective value internalization. Limitations: This study was limited to a single organizational unit and used qualitative methods, which may limit its generalizability. Future research should adopt mixed methods and broaden the scope to multiple public institutions. Contribution: This study offers a practical and theoretical roadmap for embedding core public service values into internal audit practices, contributing to the development of value-based governance in the public sector.
Strategi Manajemen ASN Melalui Program Diklat Studi Kasus di Setjen DPD RI Angger Dwi Yuliati
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.v5i1.4593

Abstract

Purpose: Education and training are fundamental pillars in civil servant (ASN) management to ensure professionalism in public services. As a support organization for the constitutional responsibilities of the Regional Representative Council of the Republic of Indonesia (DPD RI), the Secretariat General of the DPD RI needs highly skilled workers to effectively perform its legislative, oversight, and budgeting tasks. Methodology/approach: This study uses the 9-Box Model to map the potential and actual capabilities of ASN, complemented by explanatory-analytical qualitative methods to analyze the relationship between human resources competencies and organizational needs. Results/findings: The results of the study show that this approach is able to identify competency gaps and design needs-based training programs, enabling the design of targeted training programs and improving ASN management efficacy and ensuring that ASN management functions are implemented effectively. Conclusions: Through this description, investment in human capital not only strengthens internal capacity but also becomes a catalyst for improving the quality of accountable and responsive public services. Limitations: The limitation of this study is that the scope of this study is still too narrow, namely only focusing on ASN in the Secretariat General of the DPD RI, so that the results of this study cannot necessarily be generalized to other government agencies that have different characteristics. Contribution: The implication of this study is the importance of integration between education, training, and talent management in creating an adaptive, innovative, and sustainable workforce.
Dampak Jam Kerja Fleksibel Terhadap Motivasi, Kepuasan, dan Kinerja Pegawai Setjen MPR-RI Adam Arifin Pohan; Sri Yanthy Yosepha
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.v5i1.4650

Abstract

Purpose: This study aims to determine the impact of the implementation of flexible working hours on motivation, satisfaction, and performance at the Secretariat General of the MPR RI Methodology/approach: The type of research used is descriptive qualitative, and the informants in the study were 4 people. Results/findings: The employees of the Secretariat General of the MPR RI have the same perception that the establishment of flexible working hours can improve employee performance organizational environment. The implementation of flexible working hours has a positive impact on employee motivation, satisfaction and performance. Conclusion: The implementation of flexible working hours has significant potential to improve the motivation, satisfaction, and performance of Secretariat General of the MPR RI employees, although it requires careful management of the constraining factors. Limitations: This research only focuses on the implementation of flexible working hours that can affect employee motivation, satisfaction, and performance, and is limited to the scope of the Secretariat General of the MPR RI. Contribution: This research provides a deeper understanding of the dynamics of flexible working hours implementation in the context of government organizations in Indonesia, especially the Secretariat General of the MPR RI, and offers practical recommendations for more effective and adaptive policy development.
Pengaruh Kompetensi dan Pengembangan Karier terhadap Kinerja Pegawai Setjen DPDRI Pasca Pandemi Dhani Pramulia Eka Putra
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.v5i1.4674

Abstract

Purpose: This study aims to examine the relationship between competence and career development and employee performance at the Secretariat General of the Regional Representative Council of the Republic of Indonesia (DPD RI). Methodology/approach: The study was carried out utilizing survey and quantitative methodologies at the DPD RI Secretariat General. Questionnaires were distributed to staff members to aid in the gathering of data. Multiple linear regression analyses were performed with SPSS software to assess the partial and simultaneous effects of the independent components (competence and career development) on the dependent variable (employee performance). Results/findings: According to the findings, professional growth and competence have a good and significant influence on employee performance. The regression coefficients for professional development and competence were 0.985 and 0.781, respectively, with p-values of 0.000.  Both factors accounted for 69.4% of the variance in employee performance (R2 = 0.694). Conclusions: The findings indicate that at the DPD RI Secretariat General level, personnel performance may be considerably enhanced by enhancing staff knowledge and putting in place efficient career development programs. Limitations: This study focuses exclusively on internal traits like competency and career advancement, excluding external factors like leadership style and company culture. Contribution: This study enhances human resource management by providing empirical evidence on how competency and career development affect employee performance in the public sector. It would be extremely beneficial to legislators, human resource specialists, and scholars who are interested in public administration and organizational performance.
Peran Inspektorat terhadap Pelaporan Harta Kekayaan Penyelenggara Negara di Setjen DPD RI Ade Zahro Fauziyah
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.v5i1.4675

Abstract

Purpose: This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in improving compliance with the reporting of State Officials’ Wealth Reports (LHKPN) within the Secretariat General of the Regional Representative Council of the Republic of Indonesia (Setjen DPD RI). Methodology/approach: Data were obtained through interviews and documentation studies. This study used interactive model data analysis techniques. Results/findings: Results/findings: Important findings regarding the implementation of the APIP role in improving compliance with LHKPN reporting, namely the APIP strategy, cross-unit collaboration, technical and cognitive barriers, the role of support staff, technical admin challenges, APIP communication innovation, and a compliance rate of 100%. Conclusions: APIP not only facilitates the reporting process but also plays a role in the initial verification, identification of reporting constraints, and provision of recommendations for follow-up actions on non-conformities. The achievement of a 100% compliance rate reflects the success of the strategy, both administratively and in increasing the awareness and ethical commitment of the state’s administrators. Strengthening APIP capacity, simplifying regulations, and increasing the intensity of education are priorities for maintaining the sustainability of an accountable and integrity-based reporting system. Limitations: This study is limited by its focus on a single institutional environment, which may not fully represent Indonesia’s broader public sector context. Contribution: These findings offer practical contributions to reinforce an integrity-based oversight culture and provide theoretical implications for the study of value management in the public sector.
Strategi Manajemen Waktu untuk Peningkatan Kinerja Pegawai di Sekretariat Jenderal DPD RI Dwi Pusfitasari
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.v5i1.4684

Abstract

Purpose: The Secretariat General of the DPD RI faces complex challenges such as a heavy workload, time constraints, and cross-work unit coordination, which frequently causes workflow congestion. This has an impact on the delay of the Secretariat General's main task, which is to assist the DPD RI's constitutional duties, due to overlapping priorities caused by poor time management. Methodology/approach: . The implementation of Activity-Based Management (ABM) serves as a strategic solution for identifying and eliminating unproductive activities, whereas the Eisenhower Matrix, 4D Method, and Kanban Method are critical for establishing urgent and strategic task priorities Results/findings: . The combination of these four approaches is expected to not only increase operational efficiency and reduce delays, but also to ensure consistent service quality while supporting the DPD RI's constitutional duties holistically. Conclutions: The transformation of time management is expected to strengthen institutional capacity to respond to the dynamics of dynamic legislative tasks while maintaining consistent quality of public services on an ongoing basis. Limitations: The study's main limitation is that it only looks at the Secretariat General of the DPD RI, which has its own unique characteristics as a supporter of the DPD RI. The findings and recommendations may not be completely applicable to other government institutions, due to differences in hierarchical structures, bureaucratic cultures, and task complexity. Contribution: . The study's findings highlight the importance of time management integration as a strategic foundation for improving operational efficiency and performance effectiveness.
Strategi Peningkatan Kompetensi Dan Produktivitas Kerja Dengan Manajemen Pelatihan Untuk Pengembangan Karyawan Alvino Agrameri; Sri Yanthy Yosepha; Yohanes Ferry Cahaya
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.v5i1.4711

Abstract

Purpose: This study examines training management strategies to enhance employee competencies and work productivity in organizations undergoing digital transformation, focusing on identifying critical success factors and developing an integrated framework for effective skill development. Methodology/approach: A systematic literature review was conducted using the Scopus, Web of Science, and Google Scholar databases (2018-2024). Using PRISMA guidelines and NVivo 12 software, 127 empirical studies on training effectiveness and competency development were analyzed via thematic content analysis. Results/findings: Five critical components determine training effectiveness: competency-based needs analysis increased training relevance by 73%; andragogy-based program design improved skill retention by 45-62%; blended learning implementation showed 38% higher engagement and 52% better knowledge application; strong leadership support achieved 67% higher training transfer rates; and comprehensive evaluation systems revealed 23-41% productivity increases within 6-12 months. Conclusions: Effective training management requires the systematic integration of precise needs analysis, evidence-based learning design, optimized delivery methods, and robust evaluation systems. Limitations: This review is Limited to English-language publications and developed countries' contexts, potentially limiting its generalizability to emerging economies and traditional industries with minimal technological integration. Contribution: This study provides an evidence-based integrated training management model for digital transformation contexts, offering practical strategies for HR practitioners and advancing the theoretical understanding of training effectiveness factors for multinational corporations.
The Influence of Communication Style, Emotional Intelligence, and Organizational Culture on Conflict Management Lina Herlina
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.4717

Abstract

Purpose: This study explores the influence of communication style, emotional intelligence, and organizational culture on workplace conflict management, aiming to understand how these variables collectively foster a productive and harmonious environment. Methodology/approach: This research using a literature review method, ten peer-reviewed journal articles from the last five years were analyzed, sourced from databases such as Emerald Insight, ScienceDirect, ProQuest, and Taylor & Francis. The review includes empirical studies across diverse organizational contexts—construction, multinational corporations, and public institutions—employing both qualitative and quantitative approaches. Results/findings: The findings indicate that communication style significantly shapes how conflicts arise and are addressed. Emotional intelligence enables individuals to manage disputes with empathy and adaptability. Organizational culture serves as a moderator, with inclusive and collaborative cultures promoting more constructive conflict resolution. Conclutions: The study concludes that effective conflict management emerges from the synergy of communication style, emotional intelligence, and organizational culture. Organizations that cultivate these aspects tend to enhance resilience, cooperation, and innovation. Limitations: The study relies on secondary data, with limited coverage of all industrial sectors, and findings may be more relevant to certain cultural or organizational contexts. Contribution: This research enriches organizational behavior, human resource management, and intercultural communication studies by integrating emotional, communicative, and cultural perspectives on conflict management. Insights from this review can inform managers, HR practitioners, and academics in developing organizational interventions and leadership training programs aimed at fostering constructive conflict resolution.
Predictors of Employee Turnover Intention in Micro-Scale MSMEs: An Exploratory Sequential Study Muhammad Irfan Maulana Bima; Nurul Husna
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.4743

Abstract

Purpose: This study aims to explore the factors that predict the emergence of employee turnover intention, particularly among micro-scale MSMEs employees in Makassar, Indonesia. Methodology/approach: This study employs an exploratory sequential, mixed-method approach. The qualitative stage was carried out by interviewing seven respondents, and the quantitative stage was carried out on 101 micro-scale MSMEs employees in Makassar using a survey method. Results/findings: The findings indicate that employees’ desire for self-development and work comfort positively and significantly affect turnover intention. Meanwhile, organizational policy and salary were found to have no significant effect on employees’ turnover intentions. Conclusions: This study concludes that work comfort and employees’ desire to develop themselves are key predictors of turnover intention among micro-scale MSMEs employees in Makassar. Limitations: The limitation of this study lies in the depth of the interviews in the qualitative stage, which could be further expanded to gain more comprehensive insights into the predictors of employee turnover intention. Contributions: This study identifies predictors of employee turnover intention in the MSME context using a mixed-method approach that integrates respondents’ experiences with quantitative analysis, providing a more comprehensive understanding of the issue.
Analysis Development Planning: Case Study Lubuk Cemara Area, Serdang Bedagai Regency Sumatra Dhea Nita Syafina Rambe; Irsad Lubis
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.v5i1.4795

Abstract

Purpose: This research aims to understand the development planning in Lubuk Cemara Village, Perbaungan District, and the factors influencing the development planning in Lubuk Cemara Village, Perbaungan District. Methodology/approach: This type of research is descriptive qualitative research. The number of informants is 8 informants. The data collection methods used in this research are questionnaires, interviews, and documentation. The types of data used are qualitative data and quantitative data. Results/findings: The research results indicate that the development planning process in Lubuk Cemara Village, Perbaungan District, has not yet shown optimal improvement in community welfare. This can be seen from the suboptimal ability of village government officials in conducting good and targeted development planning and in overseeing the development planning process. Conclussion: Based on the research conducted on the development planning in Lubuk Cemara Village, Perbaungan District, the author can conclude that the analysis of the development planning in Lubuk Cemara Village, Perbaungan District, has not yet shown an optimal improvement in social welfare. This can be seen from the suboptimal ability of village government officials in conducting effective and targeted development planning and in overseeing development planning. Limitations: The factors that influence the planning of the development of LubukCemara Village are: the amount of cost, facilities and infrastructure, and the implementation time. Contribution: The data analysis technique used is based on a theory that consists of data collection, data reduction, data presentation, and conclusion drawing.

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