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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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Empirical Study of Emotional Intelligence and Work Ethic among Bekasi Environmental Office Employees Miftah Auliyah Sukma Putri; Anita Novialumi
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.v5i2.5430

Abstract

Purpose: This study investigates the impact of emotional intelligence and work ethic on the performance of State Civil Apparatus (ASN) at the Environmental Service Office of Bekasi City. Given the increasing demand for effective public service, understanding the role of non-technical factors in enhancing employee performance is essential. Methodology/approach: This research employs a quantitative approach, involving 126 operational employees as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with SPSS version 29. The study utilized non-probability sampling to select participants from the operations division. Results/findings: The results demonstrate that both emotional intelligence and work ethic have a statistically significant and positive influence on employee performance. This is evidenced by an F-value of 180.729 (Sig. = 0.001), indicating a strong combined effect of the two variables. Conclusion: Both of emotional intelligence and work ethic are critical determinants of ASN performance. Therefore, enhancing ASN performance requires more than technical competence; it necessitates the development of personal attributes and behavioral values that foster emotional regulation and ethical conduct. Limitations: This research is limited to operational employees of the Bekasi City Environmental Agency with a quantitative approach, and only includes variables of emotional intelligence and work ethic. The results cannot be generalized to other agencies or sectors. Contribution: Studies in human resource management that have focused on the impact of EQ and WORK ETHIC on productivity have benefited from this new data. In an attempt to boost ASN performance by enhancing emotional components and work ethic, these results are helpful for government organizations.
Impact of Korean Wave and Social Media on Chuseyo Coffee Business Performance Martinus Teguh Kristianto; Gytha Nurhana Dhea Praadha Gitama; Suwandi Suwandi
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.v5i2.5431

Abstract

Purpose: The objective of this study is to analyze the influence of the Korean Wave on the business performance of Kopi Chuseyo and to identify the role of social media usage in enhancing business performance. Methodology/approach: This research was conducted at Kopi Chuseyo Cirebon, a café with a Korean lifestyle concept. Data were collected through an online questionnaire (Google Form) and semi-structured interviews with management to explore marketing strategies and their impact on business performance. SPSS was used for validity, reliability, and regression analysis Results/findings: The results show the Korean Wave significantly attracts young consumers to Kopi Chuseyo, while Instagram and TikTok effectively boost brand awareness, interaction, and visit frequency. Conclution: This research concludes that the Korean Wave and intensive social media use significantly improve Kopi Chuseyo’s performance by driving consumer interest, enhancing brand visibility, boosting loyalty, and strengthening its market position in the creative and culinary industries. Limitations: The study is limited by its single-location sample and reliance on consumer perceptions, which may reduce generalizability and introduce subjectivity. Contribution: This research contributes to culinary businesses' development of marketing strategies based on cultural trends and social media, and enriches studies in business management, marketing, and the creative economy.
The Influence of Brand Equity on Customer Loyalty through the Satisfaction of Online Transportation Application Users : Muhammad Risky Illahi; Rojuaniah Rojuaniah
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.v5i2.5486

Abstract

Purpose: This study aims to examine the relationship between sales promotion, brand experience, customer perceived value, brand equity, customer trust, customer satisfaction and customer loyalty at users of the Maxim online transportation application. Methodology:  The data were collected through an online survey and examined using Structural Equation Modelling (SEM) with the Partial Least Squares (PLS) approach. The sample consisted of 158 respondents living in Jakarta, aged between 18 and 60 years, who had used the Maxim application. Results: The results show that sales promotion and brand experience have a positive influence on brand equity, while perceived value does not. Furthermore, brand equity positively affects customer trust, customer satisfaction, and customer loyalty. In addition, customer trust and customer satisfaction positively influence customer loyalty and mediate the relationship between brand equity and customer loyalty. Conclusions:  The findings show that the brand equity provided by Maxim can significantly influence customer trust, satisfaction, and loyalty. Then, sales promotion and brand equity can significanly influence brand equity. Limitations:  This study focuses only on Maxim users in Jakarta and examines satisfaction and trust as mediating variables, thus limiting the generalizability of the results and excluding other potential factors influencing customer loyalty Contribution: This study provides practical implications for companies to continuously maintain and enhance marketing strategies that strengthen brand equity in order to create sustainable customer loyalty.
Perception and Digital Transformation: A Study of Cloud Accounting Adoption among SMEs in Denpasar Ni Putu Ayu Nadia Putri; Gusi Putu Lestara Permana; Nur Jannah Mohaidin
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.v5i2.5505

Abstract

Purpose: To examine how Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) influence Cloud-Based Accounting Effectiveness (CBAE) and, subsequently, Firm Performance (FP) among SMEs in Denpasar. Methodology/Approach: Survey data were collected from 100 SMEs that actively use cloud accounting systems (Jurnal by Mekari, Accurate Online, Kledo, Xero, Zahir Online, QuickBooks). The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0 to assess measurement and structural models under the TAM 3 framework. Results/Findings: PEOU and PU significantly enhance CBAE. In turn, CBAE positively affects FP and mediates the effects of PEOU and PU on FP, underscoring system effectiveness as a conduit that translates user perceptions into business outcomes. Conclusions: When cloud accounting is easy to use and perceived as useful, system effectiveness improves, which in turn enhances SME performance in Denpasar. CBAE mediates the effects of PEOU and PU on performance, indicating that real gains arise from effective application, not perceptions alone. Limitations: The study focuses on SMEs in Denpasar and relies on self-reported survey data, which may limit generalizability to other regions or larger firms. Contribution: This research extends TAM 3 by integrating CBAE as a mediating variable and provides empirical evidence that digital accounting adoption drives SME performance. Practical guidance is offered for SME owners, policymakers, and service providers to refine adoption strategies and financial management.
Human Resource Performance at RSUD Kayen-Pati: The Role of Work-life Balance, Training, and Job Satisfaction Mellyani Fadilah; Farikha Amilahaq
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.v5i2.5640

Abstract

Purpose: This study aims to analyze the influence of work-life balance, training, and job satisfaction on employee performance at RSUD Kayen. The goal is to provide input for improving employee performance through these three key factors. Methodology: This study employed a quantitative approach. From a population of 331 employees, a probability sampling method using simple random sampling was applied, resulting in 200 respondents. Data were collected through a questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 4. Results: The findings show that work-life balance, training, and job satisfaction all have a positive and significant impact on employee performance. A good work-life balance directly contributes to better performance, while appropriate training and strong job satisfaction also improve work outcomes. Conclusions: This study shows that work-life balance, training, and job satisfaction have a positive impact on employee performance at RSUD Kayen. When combined, these factors improve performance, highlighting the need for a cohesive human resource strategy. Limitations: This study is limited by the fact that it did not include other influential variables such as leadership style, communication, and development. Data were obtained through a subjective questionnaire, meaning differences in perception among respondents could influence the results. Contribution: This research can be used as a reference for RSUD  Kayen in formulating policies to improve employee performance through positive work-life balance, appropriate training, and increased job satisfaction.
Integration of Financial Accounting and Digital Taxation in Indonesia Wafa Virendra; Inka Mariska Zahra; Pani Aulia; Alya Fitri; Teuku Ardian Malulana
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.v5i2.5746

Abstract

Purpose: This research aims to comprehensively analyze the challenges and opportunities involved in integrating financial accounting systems with digital taxation in Indonesia. This study focuses on structural barriers, institutional readiness, and the potential for enhancing efficiency and fiscal transparency through digitalization. Research methodology: The research was conducted using a descriptive qualitative approach with a literature study method. The sources of analysis were derived from scientific journals, government regulations, and previous studies related to the digitalization of accounting and taxation in Indonesia. Results: The findings indicate that the integration of digital systems still faces several obstacles, such as limited infrastructure, low digital literacy, suboptimal inter-agency coordination, and threats to data security. Nevertheless, digitalization also presents significant opportunities for improving tax administration efficiency, reporting accuracy, and data-driven monitoring through the utilization of big data, artificial intelligence, and e-reporting systems. Conclusions: Digital synergy between accounting and tax obligations is a strategic initiative to enhance the effectiveness and accountability of fiscal management. Its success requires regulatory harmonization, improved digital competence, and a robust data governance system. Limitations: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations. Contribution: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations.
Sustainability Branding and Green Marketing Toward Green Purchase Intention Derah Sudjaniah; Junef Ismaliyanto; Lu’luatuwwafiroh Lu’luatuwwafiroh; Indira Sascha; Rio Octogi Siregar
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.v5i2.5755

Abstract

Purpose: This study examines the influence of environmental concern, brand sustainability practice, and green marketing on green purchase intention in Indonesia, while assessing the moderating role of price among digital consumers. Methodology/approach: A quantitative design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze data from 350 digital consumers. The measurement model fulfilled validity and reliability criteria (outer loadings > 0.70; AVE > 0.70). The structural model achieved an R² value of 0.394, indicating a moderate explanatory power. Results/findings: Environmental concern (? = 0.192; p < 0.001), brand sustainability practice (? = 0.221; p < 0.001), and green marketing (? = 0.159; p = 0.001) positively influence green purchase intention. Price also shows a positive direct effect (? = 0.139; p = 0.008). All moderating interactions are significant, with the strongest effect found in Price × Green Marketing (? = 0.384; p < 0.001; f² = 0.253), suggesting that perceived price compatibility strengthens the effectiveness of green marketing messages. Conclusion: Green purchase intention in Indonesia is driven by environmental concern, sustainable brand practices, and green marketing. Price does not hinder but instead reinforces these effects, indicating a consumer shift toward valuing sustainability despite premium pricing. Limitations: The study uses self-reported, cross-sectional data from purposive sampling of digital consumers, limiting generalizability across demographic groups and longitudinal behavioral changes. Contribution: This research provides an integrated model that highlights the combined effects of environmental concern, sustainability branding, and green marketing with price moderation, offering empirical insights relevant to green marketing strategies in emerging markets.
Impact of TAM on Generation Z User Intention towards TikTok Live Shopping Anggalia Wibasuri; Ni Kadek Dwi Ayundari; M. Afsori; Dwiga Agus Nugroho
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.5892

Abstract

Purpose: The development of digital technology has transformed the marketing landscape into social commerce, exemplified by TikTok Shop's Live Shopping feature. However, the acceptance level of this technology among Gen Z as digital natives requires in-depth analysis. Therefore, this study aims to analyze the influence of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on Behavioral Intention (BI) with Attitude Toward Using (Yufi, Fadli, & Khalida) as a mediating variable based on the Technology Acceptance Model (Iswarani & Gautama). Research Methodology: The study employed an associative quantitative method. Data were collected via online questionnaires from 100 respondents selected using probability sampling. Path analysis was performed using IBM SPSS version 25 software. Results: The findings indicate that Perceived Ease of Use significantly affects ATU, whereas PU does not directly influence Attitude. Furthermore, ATU significantly influences Behavioral Intention. Conclusions: It is concluded that Attitude acts as a full mediator. This implies that for Generation Z, forming a positive attitude is a mandatory prerequisite that bridges the gap between technology perception and the actual intention to use. Limitations: This research focused on a single creator (@williesalim) and Generation Z; therefore, generalizations to other demographics should be made with caution. Contributions: This research provides a theoretical contribution by explicitly demonstrating the full mediating role of user attitude between technical platform perceptions and behavioral intention in a live shopping ecosystem, thereby extending TAM literature in the context of digital natives.
The Role of Instagram @humas_poldalampung in Disseminating Public Service Announcements Refi Arioen; Sukamso Sukamso; Marstella Isabela; M. Roby
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.v5i2.5905

Abstract

Purpose: This study analyzes the role of the Instagram account @humas_poldalampung in Publishing Public Service Announcements (PSAs) and delivering institutional information. It addresses the limited empirical evidence on regional police public relations accounts, particularly whether PSA dissemination is conducted as one-way communication or dialogic engagement. Methodology: A descriptive qualitative approach was used. Data were collected through in-depth interviews with administrators, direct observations, and analyses of archival materials (2022-2024), supported by a literature review. Analysis involved data reduction, coding, thematic categorization, and source triangulation. Results: The content was predominantly informative and educational, covering police activities and PSAs on security, public order, traffic safety, drug prevention, hoax prevention, and public services. Messages were delivered visually through photos, infographics, and short videos. Communication remained largely one-way, with limited sustained interaction. Conclusions: The account functions as a digital public communication channel combining institutional dissemination and persuasive PSAs, but has not fully optimized Instagram for dialogue and participation. This reflects the tension between broadcast-oriented messaging and social media’s dialogic expectations. Limitations: This study focused on one account (2022–2024) without assessing audience perceptions, engagement quality, behavioral impact, or comparing other platforms. Contributions: This study highlights a regional police account and examines PSA dissemination through one-way versus dialogic communication patterns. It offers practical recommendations to improve interaction management, response standards, and structured engagement to enhance trust and PSA effectiveness.
Effectiveness of E-Catalog in Procurement at Bandar Lampung Library and Archives Service Anggalia Wibasuri; Antonius Ginting; Elvirayhan Asrul; Yuliyana Yuliyana
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.v5i2.5915

Abstract

Purpose: This study evaluated the effectiveness of E-Catalogs in increasing efficiency, transparency, and accountability, and identifying implementation barriers to formulate more appropriate policy recommendations. Methodology: This study used a descriptive qualitative approach. Data collection techniques included interviewing sources, direct observation that directs the procurement of goods and services, and collecting various documents related to the research topic. Results: This study aimed to analyze the effectiveness of the implementation of an Electronic Catalog (E-Catalog) in the government procurement process for goods/services at the library and archives service level in Bandar Lampung City. Conclusions: The results of this study show that the E-Catalog is an effective procurement instrument for improving the performance of government procurement of goods and services, especially in terms of efficiency, transparency, and accountability within the Library and Archives Service of Bandar Lampung City. Limitations: This study aims to evaluate the effectiveness of the implementation of E-Catalog in the procurement of goods and services at the Library and Archives Service of Bandar Lampung City, particularly in increasing efficiency, transparency, accountability, supervisory functions, and identifying implementation obstacles to formulate more appropriate policy recommendations. Contributions: This study uses Presidential Regulation No. 16 of 2018 and interviews with procurement officials at the Library and Archives Service.

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