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[Motivation and Technological Innovation: Mapping the Digital Business Competitiveness in Lampung Province ]]>
<![CDATA[Isnandar Agus]]>;
<![CDATA[Irvan Patuan Marsahala Simamora]]>;
<![CDATA[Teta Puti Sugesti]]>;
<![CDATA[Hesti Ayuningtiyas]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6042
<![CDATA[Purpose: This study explores the link between technological innovation and the competitive advantage of household enterprises in Lampung Province (2024), specifically examining whether digital adoption facilitates business scaling. Methodology: Utilizing a qualitative descriptive framework, this study evaluates the spread of digital tools against competitiveness benchmarks, using firm characteristics and labor dynamics as control variables. Results: The analysis reveals a "digital development paradox." While urban centers such as Bandar Lampung show high connectivity (78.50%), 68.86% of enterprises remain stagnant at lower scales. Conversely, West Lampung demonstrates higher efficiency, where a 59.27% adoption rate correlates with a 66.03% prevalence of medium-scale businesses. This indicates that the impact of digitalization is contingent on existing business maturity. Conclusions: Digital access alone is insufficient for structural transformation in healthcare. In urban settings, technology often serves as a survival tool for the informal sector, rather than as a growth engine. With 93.01% of provincial enterprises operating at low-to-medium levels, a shift toward deep integration of production and supply chains is vital to escape economic traps. Limitations: This cross-sectional study lacked longitudinal depth, which limited the ability to observe changes over time. Contributions: This study successfully refutes the assumption that digital adoption automatically scales businesses. This emphasizes the need for strategic infrastructure equity and deeper technological integration.]]>
<![CDATA[Linking Organizational Justice Dimensions and Turnover Intention: The Mediating Role of Work Stress ]]>
<![CDATA[Dani Rizana]]>;
<![CDATA[Irfan Helmy]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i3.6264
<![CDATA[Purpose: This study aims to examine the effects of organizational justice dimensions–distributive, procedural, and interactional justice–on turnover intention, with work stress acting as a mediating variable in the banking sector. Research methodology: A quantitative approach was employed using survey data collected from 134 employees of a rural credit bank in Central Java, Indonesia. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test both direct and indirect relationships among the variables. Results: The findings revealed that distributive and interactional justice had significant negative effects on turnover intention, whereas procedural justice did not show a direct effect. All three dimensions of organizational justice significantly reduced work stress, which in turn had a positive and significant effect on turnover intention. Mediation analysis confirmed that work stress significantly mediated the relationships between distributive, procedural, and interactional justice and turnover intention. Conclusions: The results indicate that employees’ perceptions of fairness, particularly in outcome distribution and interpersonal treatment, play a critical role in reducing turnover intention, both directly and indirectly, through lower work stress. Limitations: This study is limited by its cross-sectional design and focus on a single rural banking institution in one province, which may restrict the generalizability of its findings. Contributions: This study contributes to the organizational justice literature by empirically demonstrating the mediating role of work stress in the justice–turnover relationship and provides practical insights for human resource management in banking organizations within developing countries.]]>
<![CDATA[The Effect of Work Environment and Compensation on Hospital Nurses’ Performance at the Inpatient Unit ]]>
<![CDATA[Benny Prakarsa Yustianto]]>;
<![CDATA[Toni Prasetia]]>;
<![CDATA[Nanda Pramana Putra]]>;
<![CDATA[Ahmad Sopyan]]>;
<![CDATA[Suharto Suharto]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6267
<![CDATA[Purpose: This study aimed to examine the effects of environmental support and compensation on nurses’ work performance at Bintang Amin Hospital in Lampung. The study was motivated by the growing demand for high-quality nursing services and the need to identify organizational factors that improve nurses’ performance in inpatient care settings. Research Methodology: A quantitative, cross-sectional design was used in this study. It involved 60 nurses working in inpatient units, selected using simple random sampling. Data were collected using structured questionnaires that measured environmental support, compensation, and nurses’ work performance. Data analysis included validity and reliability tests, as well as hypothesis testing using multiple regression. Results: Environmental support has a positive and significant effect on nurses’ work performance. Supportive working conditions, teamwork, and supervisory support contribute to higher performance. Compensation also has a positive and significant influence, indicating that fair remuneration enhances nurses’ motivation and work commitment. Environmental support and compensation significantly affect nurses’ work performance. Conclusions: Nurses’ work performance was strongly influenced by organizational factors, particularly environmental support and compensation. Hospitals that provide supportive work environments and fair compensation systems tend to achieve better nursing performance and service quality. Limitations: This study was limited to a single hospital and used a cross-sectional design, limiting generalizability and failing to capture changes over time. Other factors affecting nurses’ performance were not examined. Contributions: This study contributes empirical evidence to the nursing and healthcare human resource management literature by demonstrating the combined effects of environmental support and compensation on nurses’ work performance in an Indonesian hospital.]]>
<![CDATA[Unlocking Employee Performance Through Digital Human Resource Management: The Mediating Role of Employee Engagement ]]>
<![CDATA[Mira Labi Bandhaso]]>;
<![CDATA[Carolus Askikarno Pala’langan Pala’langan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6275
<![CDATA[Purpose: This study aims to investigate the effect of Digital Human Resource Management (DHRM) on employee performance, with employee engagement serving as a mediating mechanism, within organizations operating in an emerging economy context. Research Methodology: A quantitative research design was applied using a cross-sectional survey of employees working in organizations that have implemented digital HR practices in Makassar, Indonesia. Data were collected through a structured questionnaire and analyzed using PLS-SEM to examine both direct and indirect relationships among the study variables. Results: The findings reveal that DHRM has a positive and significant effect on employee performance and employee engagement. Employee engagement also demonstrates a positive and significant effect on employee performance and partially mediates the relationship between DHRM and performance. These results indicate that digital HR practices enhance performance not only through improvements in operational efficiency but also by strengthening employees’ psychological engagement with their work. Conclusions: The study concludes that DHRM functions as a critical organizational resource that supports employee engagement and performance. Digital HR transformation is more effective when it is implemented in ways that promote employees’ motivational and psychological investment in their work roles. Limitations: This study is limited by its cross-sectional design, reliance on self-reported measures, and focus on a single regional context, which may limit causal inference and generalizability. Contributions: This research contributes to the Digital HRM literature by offering a mechanism-based explanation of the DHRM–performance relationship through employee engagement and by providing empirical evidence from a secondary metropolitan area in an emerging economy.]]>
<![CDATA[Determinants of Stock Price Volatility: The Role of Sustainability Disclosure in Manufacturing Firms ]]>
<![CDATA[Denny Putri Hapsari Denny]]>;
<![CDATA[Denny Kurnia Denny]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
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DOI: 10.35912/rambis.v5i4.6278
<![CDATA[Purpose: This study investigates whether earnings volatility, dividend policy, and asset growth affect stock price volatility in Indonesian manufacturing firms and examines the moderating role of sustainability disclosures. Research Methodology: Using secondary data from the annual and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, the sample was selected through purposive sampling, resulting in 35 firms (175 firm-year observations). Panel data regression with interaction terms was employed, and model selection tests indicated that the random effects model was the most appropriate. Results: The findings show that earnings volatility and asset growth significantly influence stock price volatility, whereas dividend policy does not have a significant effect. Sustainability disclosure significantly moderates the relationships between earnings volatility and stock price volatility, as well as between asset growth and stock price volatility; however, it does not moderate the dividend policy volatility relationship. Conclusions: Stock price volatility is driven by firm fundamentals and is conditional on a firm’s sustainability transparency. Limitations: This study focuses on manufacturing firms in a single emerging market and measures sustainability disclosure using an index approach that captures the extensiveness rather than the disclosure quality. Contributions: This study enriches capital market research by integrating financial and sustainability information to explain volatility formation.]]>
<![CDATA[Transfer Pricing Determinants in Indonesian Listed Firms ]]>
<![CDATA[Adam Muhamad Satria]]>;
<![CDATA[Suparna Wijaya]]>;
<![CDATA[Ferry Irawan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6292
<![CDATA[Purpose: This study examines the effects of free-float shares, capital structure, and tunneling incentives on transfer pricing. The free-float share is a novelty of this study. Research Methodology: This study employs a quantitative methodology based on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange between 2023 and 2024. Sample selection was conducted using purposive sampling, and the empirical analysis was performed using panel data regression with Moderated Regression Analysis (MRA) in Stata. Results: The results reveal that free-float shares and capital structure are negatively associated with transfer pricing practices, whereas tunneling incentives exhibit a positive relationship. In addition, foreign ownership attenuates the effect of capital structure on transfer pricing. However, it does not play a moderating role in the relationship between free-float shares and transfer pricing, or in the relationship between tunneling incentives and transfer pricing. Conclusions: Free-float shares and tunneling reduce transfer pricing practices, whereas tunneling incentives increase them. Foreign ownership weakens the leverage effect but does not moderate the influence of free-float shares or tunneling incentives. Limitations: The firms from all industry sectors without distinguishing industry-specific characteristics, such as intangible asset intensity, cost structures, and cross-border transaction exposure. In addition, the linear regression model may not fully capture potential nonlinear relationships or endogeneity issues. Contributions: This study contributes to the transfer pricing literature by introducing free-float shares as a novelty determinant and by clarifying the conditional role of foreign ownership within a moderating framework.]]>
<![CDATA[PENGARUH KEPEMILIKAN SERTIFIKASI ISO 14001, KINERJA LINGKUNGAN, DAN KOMPETISI PADA PENGUNGKAPAN EMISI KARBON ]]>
<![CDATA[Evodia Jeniffer Meiliana Puspa]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6294
<![CDATA[Purpose: This study aims to analyze the effects of International Organization for Standardization (ISO) 14001 certification, environmental performance, and industry competition on carbon emission disclosure. Research Methodology: The research data were obtained from the annual and sustainability reports of energy and transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. Data were analyzed using statistical methods, including multiple regression. Results: The results indicate that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure. Conclusions: This study shows that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure. Limitations: The presence of numerous outliers in the data is a limitation of this study. Another limitation is that more than 50% of the sample companies did not have a Program Penilaian Peringkat Kinerja Perusahaan (PROPER) rating during the observation period. Contributions: This research is expected to increase companies' commitment to managing the environmental impacts of their operations not just through ISO 14001 certification but also through ongoing efforts to improve environmental performance. Furthermore, increased transparency in carbon emissions disclosure is expected to boost investor confidence and strengthen corporate legitimacy in the capital market.]]>
<![CDATA[Assessment of Coral Reef Condition in Nusi Island, Nabire, Indonesia ]]>
<![CDATA[Nicodemus Rahanra]]>;
<![CDATA[Abdul Hamid Toha]]>;
<![CDATA[Paulus Boli]]>;
<![CDATA[Selvi Tebay]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i3.6318
<![CDATA[Purpose: This study aimed to assess coral reef health at Nusi Island, Nabire, Indonesia, by analyzing the benthic composition using Remotely Operated Vehicle (ROV) technology. Research Methodology: Data were collected using the Underwater Photo Transect (UPT) method, deploying a 50-meter transect line at approximately 10 m depth. High-resolution images were captured, and 1,500 data points were analyzed to evaluate the benthic substrate composition. Results: The findings revealed severe degradation of coral reefs. Site 2 (Pulau Nusi) showed only 3.13% live coral cover, with sand and rubble dominating the substrate. Site 1 (Nabire) fared slightly better, with 6.64% live coral cover, although it still showed significant damage. Conclusions: The coral reefs at both study sites are severely degraded, with Site 2 in a critical state, mainly due to sedimentation. These data highlight the need for targeted management strategies to mitigate these stresses and foster reef recovery. Limitations: This study was limited to a single 50-meter transect at one depth, providing a snapshot of the reef condition. Further research is required to identify specific degradation drivers and conduct long-term monitoring. Contributions: This study provides the first quantitative assessment of coral reef conditions on Nusi Island, offering essential baseline data for future conservation efforts.]]>
<![CDATA[Entrepreneurship Knowledge and Vocational Policy’s Effect on MSMEs Business Strategy: Artificial Intelligence Moderation Analysis ]]>
<![CDATA[Muh. Ma'ruf Idris]]>;
<![CDATA[Muh. Yushar Mustafa]]>;
<![CDATA[Muh. Al Fatah Arief Putra]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6336
<![CDATA[Purpose: This study investigates 122 culinary MSME owners in Makassar, Indonesia, to examine how entrepreneurship knowledge and vocational policy influence business strategy and analyze the moderating role of Artificial Intelligence (AI) in strengthening these relationships. Despite the growing interest in MSME development, limited research integrates human capital, institutional policy, and technological capability within a single strategic framework. Research Methodology: A quantitative approach was employed using a structured survey questionnaire distributed to MSME owners in the region. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart-PLS software. To enrich the interpretation, qualitative insights were obtained through in-depth interviews with selected stakeholders. The research framework was grounded in a comprehensive review of the entrepreneurship, institutional, and digital transformation literature. Results: The findings reveal that entrepreneurial knowledge positively and significantly influences business strategy development. Vocational policy does not have a significant direct effect on business strategy. Artificial intelligence demonstrates a significant direct effect and moderates the relationship between entrepreneurship knowledge and business strategy by strengthening innovation practices and strategic decision-making. Conclusions: Entrepreneurial knowledge is a critical strategic resource for MSMEs. However, institutional policy support alone is insufficient without technological capabilities. AI functions as a strategic enabler that amplifies the effective utilization of entrepreneurial expertise. Limitations: This study focuses on culinary MSMEs in Makassar, limiting the generalizability of the findings across sectors and regions. Contributions: This study advances the MSMEs and digital transformation literature by positioning AI as a strategic moderator linking knowledge and policy to competitive strategy.]]>
<![CDATA[Gamification Elements and GoPay User Retention Among Generation Z in Bandung ]]>
<![CDATA[Rizkita Sukma Gayanti]]>;
<![CDATA[Budi Prasetiyo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
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DOI: 10.35912/rambis.v5i4.6348
<![CDATA[Purpose: This study aimed to examine the effect of gamification elements on GoPay user retention among Generation Z in Bandung. The analysis focuses on three core gamification components: the reward system, challenge and mission, and social interaction. Research Methodology: This quantitative study was conducted in Bandung, Indonesia, targeting Generation Z users of the GoPay digital wallet application. Data were collected from 325 respondents using structured questionnaires based on the established literature on gamification and user retention. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to evaluate the relationships between constructs. Results: The results demonstrated that gamification elements positively influenced user retention. The reward system, challenge and mission, and social interaction significantly affected user satisfaction, loyalty, and usage frequency. The reward system exhibited the strongest effect among the variables. Conclusions: The study concludes that well-designed gamification strategies can enhance user engagement and strengthen the long-term retention of GoPay users, particularly among Generation Z in Bandung. Limitations: This study focused on Generation Z users in Bandung, which restricts the generalizability of the findings to other demographic segments, age groups, or geographic regions. Differences in cultural background, digital literacy, and financial behavior across populations may produce varying outcomes if the model is applied in different contexts. Contributions: This study contributes to the literature on digital marketing and financial technology by providing empirical evidence of the role of gamification in improving user retention. It also offers practical insights for GoPay and other fintech companies in designing effective gamification strategies.]]>
