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[Integritas Informasi Keuangan dan Nilai Pasar Perusahaan ]]>
<![CDATA[Suhariyanto Suhariyanto]]>;
<![CDATA[Sumaryo Sumaryo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.4891
<![CDATA[Purpose: This study aims to provide empirical evidence and examine the role of Integrity of Financial Information (IFI), Mining Corporate Governance (MCG), and Audit Quality (AQU) on Corporate Market Value (CMV). Methodology/approach: Based on stakeholder theory, the authors developed and tested hypotheses using secondary data from 120 observations of the Indonesian mining sector from 2019 to 2023. The sample method employed was purposive sampling, and the analysis was conducted using panel data with EViews 13. Results/findings: The results show that Integrity of Financial Information (IFI) has a positive effect on Corporate Market Value (CMV), Mining Corporate Governance (MCG) has a positive effect on Corporate Market Value (CMV), and Audit Quality (AQU) has a positive effect on Corporate Market Value (CMV) in mining companies listed on the IDX during 2019–2023. Conclusions: Companies with high Integrity of Financial Information (IFI), strong Mining Corporate Governance (MCG), and high Audit Quality (AQU) are more likely to increase their Corporate Market Value (CMV) in the context of the Indonesian mining industry. Limitations: The use of MCG proxies with an index of the proportion of independent commissioners, board of directors, and audit committees resulted in a coefficient of determination of only 30.45%. Contribution: This study provides a new approach by applying stakeholder theory to examine the effect of Integrity of Financial Information on Corporate Market Value (CMV) in Indonesian mining companies.]]>
<![CDATA[Efektivitas On the Job Training Pada Kinerja Karyawan: Literature Review ]]>
<![CDATA[Muhammad Luthfi Ichsan Syam]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5051
<![CDATA[Purpose: This study aims to examine the effectiveness of the On the Job Training (OJT) method in improving employee performance within organizational or corporate environments. The objective of this article is to assess the extent to which OJT contributes to performance enhancement. Through a literature review, this article analyzes the relationship between workplace-based training and performance improvement through several influencing factors. Methodology/approach: This research employs a Systematic Literature Review (SLR) approach based on 11 selected articles sourced from various national and international journals. Results/findings: The review findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including private industry, government institutions, and vocational education. Conclution: The findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including the private sector, government, and education. It can be concluded that OJT consistently contributes positively to the improvement of technical competencies, work efficiency, and employee adaptability in dynamic work environments. Limitations: This study is limited by its exclusive reliance on literature review without direct empirical data from the field. As such, the findings are conceptual and general in nature, and do not provide specific illustrations of OJT implementation within particular industries or organizational contexts. Further research using quantitative approaches or case studies is recommended to empirically validate these findings in practical settings. Contribution: This study contributes to the field of human resource management by highlighting the importance of On the Job Training as a strategy for enhancing employee performance.]]>
<![CDATA[Model Peningkatan Kinerja Guru MAN 2 Grobogan Berbasis Kepemimpinan dan Disiplin Kerja ]]>
<![CDATA[Siti Badriyah]]>;
<![CDATA[Heru Sulistyo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5188
<![CDATA[Purpose: This study aims to examine the influence of leadership and work discipline on teacher performance at MAN 2 Grobogan. The issue arises from the need to enhance teacher effectiveness and professionalism through improved managerial and behavioral factors. Leadership and discipline are considered vital variables that impact the quality of education. Research methodology: This quantitative research employs a survey with a causal-comparative design, involving all 38 teachers at MAN 2 Grobogan through total sampling. Data were collected via structured questionnaires and analyzed using multiple linear regression. Results: The results show that both leadership and work discipline significantly affect teacher performance. Leadership plays a vital role in guiding, motivating, and inspiring teachers, while discipline ensures commitment, responsibility, and punctuality in performing teaching duties. The combined effect of both variables demonstrates a strong correlation with performance improvements. Conclusions: The conclusion confirms that strong leadership and disciplined work behavior contribute positively to teacher performance. These findings imply the importance of implementing effective leadership strategies and fostering discipline within the institutional culture. Limitations: This study is limited to one educational institution (MAN 2 Grobogan), which restricts the generalizability of the findings. In addition, the research relies on self-reported data, which may be subject to bias. Contribution: This research adds to the empirical literature on school management by offering evidence-based insights into how leadership and discipline can be leveraged to enhance teacher performance in religious-based public schools like madrasah.]]>
<![CDATA[Analysis of Factors Affecting Return on Assets ]]>
<![CDATA[Nikma Istiana]]>;
<![CDATA[Ivo Rolanda]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5248
<![CDATA[Purpose: This study aims to analyze the factors influencing a company's financial performance, as measured by Return on Assets. The factors tested in this study include Working Capital Turnover, Sales Growth, Times Interest Earned Ratio, and Company Size. Methodology: This study examines the impact of of Working Capital Turnover, Sales Growth, Times Interest Earned and Company Size on Return On Assets, using data from 10 IDX listed pharmaceutical companies during 2018-2024. Companies were selected through purposive sampling. Data were sourced from the IDX website and analyzed using statistical methods, including multiple regression analysis using SPSS Version 25. Results: The results of this study indicate that there's a strong relationship between Times Interest Earned and Return On Assets. While Working Capital Turnover, Sales Growth, and Company Size do not affect Return On Assets. Conclusions: This study shows that the there's a strong relationship between Times Interest Earned and Return On Assets in pharmaceutical companies. This means that a company's ability to cover interest expenses with its operating profit is a key indicator in increasing asset profitability. Limitations: This study is limited by the number of pharmaceutical companies listed on the IDX during the 2018–2024 period. Contribution: This study strengthens financial theory the relationship between Times Interest Earned on Return on Assets, and offers practical insights for company in planning effective financing strategies.]]>
<![CDATA[Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi ]]>
<![CDATA[Tri Kesuma Setya Ningsih]]>;
<![CDATA[Rusmianto Rusmianto]]>;
<![CDATA[Destia Pentiana]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5257
<![CDATA[Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.]]>
<![CDATA[Dampak Pengumuman Struktur Danatara terhadap Volatilitas Saham Perusahaan Bank BUMN: Event Study ]]>
<![CDATA[Rahman Maulana]]>;
<![CDATA[Nida Hanifani]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5327
<![CDATA[Purpose: This study examines the impact of Danantara structure announcements on stock volatility of state-owned banking companies listed on the Indonesia Stock Exchange, focusing on market reactions and efficiency characteristics. Methodology/approach: The Event Study methodology is employed to analyze four state-owned banks (BBRI, BMRI, BBNI, and BBTN) using a six-day event window during March 2025. Abnormal Return (AR) and Cumulative Average Abnormal Return (CAAR) are calculated using a market-adjusted return approach. Results/findings: The Danantara structure announcement affects stock volatility with varying market reactions. Positive reactions occurred on the first day after the announcement, followed by significant market corrections in subsequent days. Statistical tests show no significant difference between pre- and post-announcement periods. Conclusions: The findings indicate that the Indonesian capital market exhibits semi-strong efficiency characteristics with overreaction and correction patterns, consistent with emerging market behavior. Limitations: The study is limited to four state-owned banks, a six-day event window, and a single event period in March 2025, which may not fully capture long-term or cross-industry effects. Contribution: This research contributes to behavioral finance and emerging market literature by documenting investor overreaction patterns in Indonesian capital markets. For policymakers, it provides insights on the impact of government announcements on market stability. For investors and fund managers, it offers evidence for better decision-making in response to structural changes. For the banking industry, it informs corporate communication strategies regarding institutional restructuring announcements.]]>
<![CDATA[Paylater And Generation Z: What Drives Paylater Use? ]]>
<![CDATA[Ni Made Dwi Damayanti]]>;
<![CDATA[Gusi Putu Lestara Permana]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5396
<![CDATA[Purpose: This study investigates the impact of financial literacy and convenient payment systems on the use of PayLater services among Generation Z in Denpasar. Methodology/approach: The research involved 100 Gen Z respondents in Denpasar who had experience using PayLater. Data were collected through a Likert-scale questionnaire and analyzed quantitatively using SPSS, including validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing (t-test and F-test). Results/findings: The findings reveal that financial literacy has a negative yet significant effect on PayLater usage, while convenient payment systems exert a positive and significant influence. Together, both variables significantly affect decisions to adopt PayLater services among Generation Z in Denpasar. Limitations: This study focuses only on Gen Z in Denpasar and examines two independent variables, namely financial literacy and convenient payment systems. Other factors, such as lifestyle, promotions, or self-control, were not explored. Conclusion: Financial literacy negatively affects PayLater adoption, whereas convenient payment systems have a positive influence. Combined, these factors explain PayLater usage behavior in line with the theory of planned behavior. Although PayLater offers convenience, financial literacy remains essential to mitigate risks. Contribution: The study contributes by expanding literature on financial literacy and consumer behavior in fintech, providing insights for providers to balance ease with financial education, and raising awareness among young users to apply PayLater responsibly.]]>
<![CDATA[Revealing the Interest in Using Digital Banks by Generation Z in the Aspect of Technology Behavior ]]>
<![CDATA[Ayu Bintang Wulandari]]>;
<![CDATA[Gusi Putu Lestara Permana]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5401
<![CDATA[Purpose: This study aims to analyze the interest in using digital banking using the Technology Acceptance Model theory. Methodology/approach: This research was conducted intentionally (Purposive Sampling) with the criteria of having used digital banking at least once and teenagers born between 1997 and 2012. Primary data sources were obtained from distributing questionnaires. Results/findings: The level of customer satisfaction with digital banking services shows a very high category, which means that most customers are satisfied with the quality of service, ease of access, and benefits provided by digital banks in meeting their transaction and financial management needs. Conclusion: The study demonstrates that perceived usefulness, ease of use, and security significantly influence the intention to adopt digital banking in Indonesia. These results confirm that users are more inclined to use digital banking when applications are beneficial, user-friendly, and secure. Theoretically, the study extends the Technology Acceptance Model (TAM) by integrating perceived security as a critical construct in the digital banking context. Limitations: The limitations of this study are that the time period and duration of digital banking use by consumers do not use a time limit, and repeated use of digital banking is still not visible. Contribution: This research contributes to the development of the Technology Acceptance Model (TAM) by adding security variables as an important factor in digital bank adoption, so that the technology acceptance model is more relevant in the context of modern financial services.]]>
<![CDATA[Task Technology Fit: The Key to Digital Financial Management Generation X ]]>
<![CDATA[Luh Putu Anggria Maeda Korry]]>;
<![CDATA[Gusi Putu Lestara Permana]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5421
<![CDATA[Purpose: This research aims to analyze how Task Technology Fit (TTF), financial literacy, and risk perception influence how Generation X manages their digital finances. The research also aims to address a gap in the existing literature, which has shown conflicting results regarding the role of TTF in financial technology adoption. Methodology: This research employed a quantitative approach using a questionnaire survey. The research was conducted in Badung Regency, with a total of 120 Generation X individuals selected via purposive sampling. Data analysis was performed using SPSS Version 25. Results: The results indicate that all three variables have a positive and significant influence. The TTF variable showed a significant positive effect, with a t-statistic of 3.586 (greater than the t-value of 1.980). Similarly, financial literacy had a strong positive influence, with a t-statistic of 7.620. Finally, risk perception also demonstrated a significant positive influence, with a t-statistic of 9.736. Conclusions: This study shows that Task Technology Fit, Financial Literacy, and Risk Perception have a positive effect on digital financial management among Generation X in Badung Regency, contributing 16.7%, while the remaining influence comes from factors outside the research model. Limitations: The study has several limitations, including a sample size restricted to Generation X in Badung Regency and a focus on only three variables. Contribution: This study offers both a theoretical and practical contribution. Theoretically, it provides new empirical evidence on the influence of TTF on Generation X.]]>
<![CDATA[The Impact of Job Stress, Organizational Culture, Work Motivation on Turnover Intention of Pramusapa Employees ]]>
<![CDATA[Fifi Jayanti Gea]]>;
<![CDATA[Anita Novialumi]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5426
<![CDATA[Purpose: This study aims to investigate the relationship between employee turnover intention in the service industry, namely PT Putratama Satya Bhakti, and job stress, organisational culture, and work motivation. Methodology: This study was carried out at the outsourced services provider PT Putratama Satya Bhakti. A standardised questionnaire disseminated via Google Forms was used to gather quantitative data from 85 employees. SPSS version 29, which includes multiple linear regression analysis and validity and reliability evaluations, was used to do the analysis. Results: The study found that work stress significantly increases turnover intention, while a positive organizational culture reduces it. Work motivation also shows a significant positive relationship with turnover intention, indicating that motivated employees may still consider leaving if their expectations are unmet. Conclusion: Partially, work stress has a significant and positive effect on turnover intention of pramusapa employees, organizational culture has a significant and negative effect on turnover intention of pramusapa employees, work motivation has a significant and positive effect on turnover intention of pramusapa employees. Simultaneously, the three variables have a significant effect on turnover intention. Limitations: The study's reliance on self-reported data from one organization is one of its limitations; it may not fully capture the dynamics of turnover intention in other sectors or businesses. Contribution: Theoretically, this study enriches the literature on psychological and organizational factors that influence turnover intention. Practically, the results provide input for HR practitioners and organizational leaders in designing effective retention strategies, especially in the service industry.]]>
