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[Perceived Diversity, Inclusive Leadership, and Discrimination: The Mediating Role of Inclusion on Employee Well-Being ]]>
<![CDATA[Syauqi Pinandito]]>;
<![CDATA[Muafi Muafi]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6360
<![CDATA[Purpose: This study examines how perceived diversity, inclusive leadership, and discrimination impact employee well-being, with employee inclusion as a mediator. It highlights the importance of inclusive leadership and the absence of discrimination for positive workplace outcomes and addresses the limited research on these relationships in Indonesia. Research Methodology: This study employed a quantitative survey design. Data were collected from 206 permanent employees of PT XYZ Bekasi using purposive sampling. The data were analyzed using structural equation modeling partial least squares (SEM-PLS) with SmartPLS 4 to assess both direct and indirect relationships among the variables. Results: Perceived diversity does not significantly affect employee inclusion. Inclusive leadership positively impacts both inclusion and well-being, while discrimination negatively affects inclusion. Employee inclusion positively influences well-being and mediates the effects of leadership and discrimination on well-being, but not the effect of perceived diversity. Conclusions: Employee inclusion plays a crucial role in enhancing employee well-being, particularly through inclusive leadership practices and discrimination reduction. Perceived diversity alone is insufficient to foster inclusion or well-being without supportive organizational practices. Limitations: This study was limited to a single organization and employed a cross-sectional design, which may restrict the generalizability and causal interpretation of the findings. Contributions: This study contributes to the literature by highlighting employee inclusion as a key psychological mechanism linking inclusive leadership and discrimination to employee well-being in diverse organizational settings in Indonesia.]]>
<![CDATA[Green Training and Innovation in Giriloyo Batik MSMEs: The Roles of Green Culture, Human Capital ]]>
<![CDATA[Naili Fithriyah]]>;
<![CDATA[Muafi Muafi]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6361
<![CDATA[Purpose: This study examines the effect of Green Training (GT) on Green Innovation (GI) by incorporating the mediating roles of Green Organizational Culture (GOC) and Green Human Capital (GHC) in batik micro, small, and medium enterprises (MSMEs) located in Giriloyo, Bantul, DIY. Research Methodology: A quantitative research design was employed using a survey method. Data were collected through structured questionnaires distributed to owners and employees of batik MSMEs in Giriloyo. The collected data were analyzed using partial least squares–structural equation modeling (PLS-SEM) to test the direct and mediating relationships among variables. Results: The results indicate that Green Training has a positive and significant effect on Green Organizational Culture and Green Human Capital. Furthermore, both GOC and GHC significantly mediate the relationship between GT and green innovation, indicating that green-oriented internal capabilities play a crucial role in transforming training initiatives into sustainable innovation outcomes. Conclusions: This study confirms that effective green training enhances environmentally oriented organizational culture and strengthens green-related human capital, which in turn fosters green innovation among batik MSMEs. Limitations: This study was limited to batik MSMEs in Giriloyo, Bantul, which may constrain the generalizability of the findings to other sectors or regions. Contributions: This research contributes to green human resource management (GHRM) literature by clarifying the mechanisms through which GT influences green innovation. Practically, it offers insights for batik MSMEs in designing sustainability-oriented human resource development strategies.]]>
<![CDATA[Determinants of Brand Loyalty through Customer Experience and moderated by Government Regulation in Indonesian Television ]]>
<![CDATA[Donny Irawan]]>;
<![CDATA[Sukesi Sukesi]]>;
<![CDATA[Aminullah Assagaf]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i3.6375
<![CDATA[Purpose: This study aims to analyze the determinants of brand loyalty strategy through customer experience, moderated by government regulation, in the television industry in Indonesia. Methodology/approach: This research employs a quantitative approach, with a population of 7,346,149 television viewers and a sample of 320 respondents selected using proportional sampling techniques. Data analysis was conducted using Structural Equation Modelling (SEM) with SmartPLS software. Results/findings: The findings are expected to demonstrate that business separation significantly influences customer experience, which subsequently strengthens brand trust and loyalty among television audiences. Furthermore, government regulation functions as a moderating variable that may either strengthen or weaken the relationships among variables, depending on the level of policy intervention in the television industry. Conclusions: Technological innovation and television quality content have a significant effect on customer experience, while AI-driven personalization and television quality content have a significant impact on brand loyalty. However, AI Driver Personalization and Technological innovation did not significantly affect brand loyalty. Limitations: Because the study used a quantitative cross-sectional survey that captures data at a single point in time, it cannot establish causal relationships or assess how constructs like customer experience and brand loyalty evolve over time, limiting causal inference in the rapidly changing television and media landscape. Contributions: This study contributes to the marketing management literature, particularly in the context of branding strategy and consumer behaviour within the media industry.]]>
<![CDATA[User Experience, Perceived Quality, and Service Quality as Determinants of E-Commerce Loyalty Mediated by Trust ]]>
<![CDATA[Ahmad Sopyan]]>;
<![CDATA[Nanda Pramana Putra]]>;
<![CDATA[Nanda Fathiyah Gumay]]>;
<![CDATA[Suharto Suharto]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v6.n3.p121-139.2026
<![CDATA[Purpose: This study investigates the effects of user experience, perceived quality, service quality, and customer engagement on customer loyalty in e-commerce, with consumer trust as a mediating variable. Research Methodology: A quantitative approach was applied using survey data collected from 389 e-commerce users in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) to examine the proposed relationships. Results: User experience, perceived quality, and service quality significantly enhance consumer trust. Consumer trust positively influences customer loyalty and mediates the relationship between these factors and loyalty. Customer engagement significantly affects loyalty both directly and indirectly through consumer trust. However, service quality does not show a significant direct effect on customer loyalty. Conclusions: Consumer trust plays a central role in developing customer loyalty in e-commerce. Enhancing user experience, perceived quality, service quality, and customer engagement can strengthen trust and encourage long-term customer relationships. Limitations: This study is limited to Indonesian e-commerce users and employs a cross-sectional design, which may restrict broader generalization. Contributions: This study extends e-commerce loyalty research by demonstrating the mediating role of consumer trust and highlighting customer engagement as both a direct and indirect determinant of loyalty.]]>
<![CDATA[The Effects of Well-Being and Work Motivation on Service Quality: The Mediating Role of Job Satisfaction ]]>
<![CDATA[Musahadatus Sifa]]>;
<![CDATA[Muafi Muafi]]>;
<![CDATA[Faizal Madya]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6381
<![CDATA[Purpose: The purpose of this study is to examine and analyse the effect of well-being and work motivation on employee service quality with the mediating role of employee job satisfaction in the Dinas Pendidikan, Pemuda, dan Olahraga (DINDIKPORA) Rembang Regency Methodology/approach: This study uses a quantitative approach with latent variable model analysis on 122 employees of the DINDIKPORA Rembang Regency Results: Well-being positively affects service quality (p=0.000; ?=0.408), and work motivation also positively affects service quality (p=0.000; ?=0.408). Well-being (p=0.000; ?=0.465) and work motivation (p=0.000; ?=0.498) both positively affect job satisfaction. However, job satisfaction does not affect service quality (p=0.140; ?=0.138) and does not mediate the effect of well-being on service quality (p=0.165; ?=0.064) and the effect of work motivation on service quality (p=0.162; ?=0.069). Conclusions: Well-being and work motivation improve service quality and job satisfaction. However, job satisfaction does not affect service quality and, therefore, cannot act as a mediator. Limitations: This study was limited to non-teaching staff at DINDIKPORA Rembang and did not cover other relevant variables. The results show that 47.5% of service quality is influenced by the research variables, whereas the remaining 52.5% is influenced by other factors. Contributions: This study shows that service quality in public organizations is more influenced by well-being and work motivation than job satisfaction, and provides managerial implications for the DINDIKPORA Rembang Regency]]>
<![CDATA[Process Mining-Based Capacity Utilization Analysis in a Manufacturing Company ]]>
<![CDATA[Charina Farasswari]]>;
<![CDATA[Budi Prasetiyo]]>;
<![CDATA[Guntur Prabawa Kusuma]]>;
<![CDATA[Azhar Muhammad Fuad]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6396
<![CDATA[Purpose: This study provides a strategic analysis of capacity utilization in a manufacturing company by examining workload distribution and transition loss through process mining to facilitate effective decision-making. Research Methodology: The study was conducted at PT XYZ, a cosmetic manufacturing company in Indonesia that operates a 24-hour, three-shift system. A descriptive quantitative approach was applied using historical event log data from the daily production reports. Event log data from 24,553 production activities (Jan 2020-Mar 2021) were analyzed using Disco (Fluxicon) to visualize production flows, measure transition loss, and evaluate capacity utilization across three shifts. Results: The results indicated a notable disparity in capacity utilization across shifts, with Shift 1 (50.56%) and Shift 2 (45.15%) overutilized and Shift 3 (4.29%) significantly underutilized. Consequently, the effective production capacity decreased, and the overall operational performance was reduced. Conclusions: The findings indicate that uneven workload allocation leads to inefficient capacity use, resulting in opportunity and transition loss. Both overuse and underuse during shifts lower the overall production effectiveness. These findings support strategic decisions regarding capacity planning, resource allocation, and performance improvement. Limitations: This study was limited to a single manufacturing company and relied on manually recorded event log data, which may limit the generalizability of the findings. Contributions: This study builds on the fields of strategic management and operations management by demonstrating how process mining can be useful in strategic capacity planning and resource allocation decisions.]]>
<![CDATA[Reconceptualizing Smart Tourism Governance Beyond the City: A Bibliometric Analysis of Rural and Ecological Perspectives ]]>
<![CDATA[Andi Yulianto]]>;
<![CDATA[Roby Setiadi]]>;
<![CDATA[Miswanto Miswanto]]>;
<![CDATA[Muhammad Iqbal Al-Banna Ismail]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.6419
<![CDATA[Purpose: This study maps the knowledge structure and thematic evolution of smart and rural tourism research, focusing on governance’s role in sustainability-oriented rural contexts. This addresses the conceptual imbalance in the literature, which remains largely urban-centric and technology-driven. Research Methodology: A bibliometric analysis was conducted on 114 articles indexed in the Scopus database using VOSviewer, including keyword co-occurrence, thematic clustering, and overlay visualization to identify major themes and research trends. Results: The findings indicate a rapid growth in smart tourism research; however, the literature is still dominated by technology-oriented and smart city perspectives. Seven thematic clusters were identified, revealing a fragmented knowledge structure in which rural, ecological, and community-based tourism remain peripheral to the core. Although governance and sustainability have gained increasing attention, their integration with core smart tourism concepts remains limited. Conclusions: This study proposes a rural-ecological governance perspective that positions governance as a mediating mechanism linking digital transformation, community participation, and ecological sustainability in rural tourism. Limitations: The analysis was limited to Scopus-indexed publications and did not incorporate empirical field-based evidence. Contributions: This study clarifies the intellectual structure of smart tourism research and offers a conceptual direction for future research and policy development in sustainable smart tourism.]]>
<![CDATA[The Influence of Sustainable and Transformational Leadership on Innovation Performance of MSMEs Mediated by Self-Efficacy ]]>
<![CDATA[Ratih Anggraini]]>;
<![CDATA[Evelyn Loo]]>;
<![CDATA[Ferdinand Nainggolan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v5i4.6453
<![CDATA[Purpose: This study examines the impact of sustainable and transformational leadership styles on innovation outcomes in Micro, Small, and Medium Enterprises (MSMEs) in Batam City. This study specifically investigates how these leadership approaches influence innovation performance, with a particular focus on their role in shaping employee self-efficacy as a mediating factor. Research Methodology: This study uses primary data gathered through a questionnaire administered to 300 respondents. The sampling method employed is purposive, targeting Micro, Small, and Medium Enterprises (MSMEs) based in Batam City that have been in operation for a minimum of two years. Results: The results indicate that both sustainable and transformational leadership have a significant positive effect on innovation performance. Additionally, both leadership styles significantly enhance employees’ self-efficacy. Conclusions: The findings also revealed that self-efficacy acts as a mediating variable, strengthening the relationship between leadership styles and innovation performance. Limitations: This study focused only on MSMEs in Batam City, limiting its generalizability. Contributions: This study contributes to the existing literature by integrating the roles of sustainable and transformational leadership with self-efficacy and innovation performance, specifically within the context of MSMEs in Batam City.]]>
<![CDATA[The Effect of Environmental and Bio-Accounting on Food System Resilience with Sustainable Business Moderating Variable ]]>
<![CDATA[Ade Manggala Hardianto]]>;
<![CDATA[Eka Ananta Sidharta]]>;
<![CDATA[Yuli Novitasari]]>;
<![CDATA[Liyanita Dewi Kurnia]]>;
<![CDATA[Muhamad Zacky Antovi]]>;
<![CDATA[Rossa Lita]]>;
<![CDATA[Zahra Annisa Putri]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September ]]>
Publisher : <![CDATA[Goodwood ]]>
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DOI: 10.35912/rambis.v6.n3.p1-16.2026
<![CDATA[Purpose: This study examines how environmental and bio-accounting strengthen livestock governance to enhance food system resilience and sustainable business practices.Research Methodology: This study employs a mixed-methods design, combining quantitative analysis and qualitative case studies in Kabupaten Bekasi, Indonesia, a strategic livestock production area facing environmental and governance challenges. Environmental accounting integrates environmental costs and performance indicators into organizational decision-making, whereas bio-accounting values biological assets based on their ecological contributions and impacts.Results: This study makes a novel contribution by reconceptualizing environmental and bio-accounting practices. The findings indicate that integrating environmental and bio-accounting improves transparency, accountability, and sustainability-oriented management. These mechanisms enhance resource efficiency, support informed decision-making, and strengthen the resilience of livestock-based food systems.Conclusions: This study confirms that integrating environmental and bio-accounting practices strengthens governance capacity and promotes adaptive management aligned with sustainable business principles and long-term value creation.Limitations: This study focused on a single regional case, which may limit its generalizability. Future research should expand coverage across regions and apply longitudinal approaches to examine the long-term impacts.Contributions: This study contributes to sustainability accounting literature and provides practical insights for policymakers and managers implementing Environmental, Social, And Governance (ESG)-oriented livestock governance strategies.]]>
<![CDATA[The Impact of Digital Competence, Compensation, and Transformational Leadership on Career Development of Lecturers ]]>
<![CDATA[Afdalisma Afdalisma]]>;
<![CDATA[Chabullah Wibisono]]>;
<![CDATA[Bambang Satriawan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember ]]>
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DOI: 10.35912/rambis.v5i2.6539
<![CDATA[Purpose: This study aimed to analyze the effect of digital competence, compensation, and transformational leadership on lecturer career development, with achievement motivation as an intervening variable and organizational support as a moderating variable at Private Universities (PTS) in West Sumatra. Research methodology: This study uses a quantitative approach with SEM-PLS analysis on 293 lecturers selected through random sampling, complemented by qualitative data from 20 purposively selected informants, including lecturers and university stakeholders. Results: Digital competence, compensation, and transformational leadership positively influenced achievement motivation and lecturer career development. Achievement motivation acts as a significant intervening variable, whereas organizational support strengthens its effect on career development. Conclusions: The study concluded that improving digital competence, providing adequate compensation, and implementing transformational leadership are essential factors in enhancing lecturers’ achievement motivation and career development. Organizational support further strengthens this relationship. Limitations: This study is limited to private universities in West Sumatra, which may restrict the generalizability of the findings to other regions or types of higher-education institutions. Additionally, the use of cross-sectional data limits our ability to capture long-term effects. Contributions: This study contributes to the theoretical development of competency- and motivation-based academic-career models. Practically, it provides insights for higher-education institutions to formulate strategic policies that support sustainable lecturer development and improve the overall quality of higher education, particularly in private universities.]]>
