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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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Deconstructing the Risk and Return Profile of Penny Stocks: Evidence from the Market Model Hendri Sembiring; Rexon Nainggolan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6544

Abstract

Purpose: This study investigates the risk and return profile of penny stocks on the Indonesia Stock Exchange (IDX), focusing on abnormal returns, systematic risk, and idiosyncratic volatility (STEY X). Research Methodology: Using a sample of 600 listed firms in 2024, the study applies the Market Model and several robust statistical analyses include Welch’s t-tests, Mann–Whitney U tests, Levene’s test, and variance decomposition to assess differences across groups. Results: The findings show that penny stocks on the IDX have a paradoxical risk-return profile. They significantly underperform non-penny stocks with a negative abnormal return 6.13 times larger, but carry 22.15% less systematic risk (beta). This low market sensitivity suggests these stocks are decoupled from broader market movements. Instead, they are driven by intense idiosyncratic risk, which is 54.7% higher than that of non-penny stocks. Consequently, while penny stocks are less sensitive to the general market, they are much more volatile due to firm-specific factors. Conclusions: The results confirm a breakdown of the traditional risk–return paradigm in the IDX penny stock segment, characterized by a beta paradox and dominance of idiosyncratic risk. High volatility is not compensated by higher returns, reflecting speculative trading and structural inefficiencies. Limitations: The study is limited to a single year of data and focuses solely on the Indonesian market, which may restrict generalizability. Contributions: This research contributes to emerging market finance by highlighting market segmentation effects, questioning the universal applicability of CAPM, and providing empirical evidence on the dominance of idiosyncratic risk in low-priced equities.
Strengthening Village Governance Through Whistleblowing and Local Culture for Sustainable Development Goal 16 Gde Herry Sugiarto Asana; Komang Krishna Yogantara; Ni Ketut Rasmini
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.v5i4.6550

Abstract

Purpose: This study aims to examine the role of whistleblowing in strengthening village governance by analyzing the relationship between whistleblowing intention and behavior, as well as the moderating role of local culture. Methodology: This study employs a quantitative approach using survey methods. The research was conducted in village governments across Bali, involving 245 respondents selected through proportional stratified random sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9. Results: The findings show that whistleblowing intention significantly influences whistleblowing behavior. Local culture positively affects both intention and behavior and significantly strengthens the relationship between whistleblowing intention and behavior. These findings indicate that cultural values play an important role in transforming ethical intention into actual reporting behavior. Conclusions: This study concludes that the effectiveness of whistleblowing systems depends not only on individual intention but also on the cultural context that supports ethical actions. Strong local cultural values encourage individuals to translate ethical intentions into actual behavior. Limitations: This study focuses only on village governments in Bali and includes limited variables. Contributions: This study extends the theory of planned behavior by integrating local culture as a contextual and moderating factor, while providing practical insights for strengthening transparency and accountability in achieving Sustainable Development Goal (SDG) 16.
The Factors Affecting ATLAS Acceptance By Auditors Eksa Ridwansyah; Umarudin Kurniawan; Ulin Nuha Alfani; Damayanti Damayanti; Rusmianto Rusmianto
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.v5i4.6565

Abstract

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.
Transformational Leadership, Trust, and Motivation Driving Employee Performance and Retention Dasep Suryanto; Crisdina Wempi; Mayang Lalita Ratri
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.v5i2.6575

Abstract

Purpose: This study explores the impact of transformational leadership communication behavior on employee trust, motivation, performance, and retention at PT Ace Hardware Indonesia, Tbk. Research Methodology: A quantitative approach was employed, and questionnaires were distributed to 300 employees. The collected data were analyzed using Smart PLS 3 to examine the relationships among the variables and test the mediation effects. Structural equation Modeling (PLS-SEM). Data were collected using a structured questionnaire distributed to 210 employees of a national television broadcasting company. The analysis was conducted using SmartPLS 4.0. Results: The findings indicate that transformational leadership communication behavior significantly influences employees’ trust, motivation, performance, and retention. Additionally, employee trust and motivation significantly mediated the relationship between transformational leadership communication and both performance and retention. Conclusions: This study demonstrates the complex interplay among transformational leadership, trust, motivation, performance, and retention, highlighting the critical role of leadership communication in fostering positive employee relationships. Limitations: This study is limited to a single company context and a cross-sectional design, which may affect its generalizability. Future research should consider longitudinal approaches and multiple organizational settings in this context. Contributions: This study provides practical guidance for implementing effective transformational leadership practices to enhance trust, motivation, and retention. It also contributes to the theoretical development of transformational leadership and offers directions for future research on organizational behavior.
Governance and Management Performance in Integrated Coastal Defense: Enhancing Community Resilience in Indonesia Didit Herdiawan; Ahmadi Ahmadi
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.v5i2.6581

Abstract

Purpose: This study aimed to bridge the gap between coastal defense management strategies and community resilience by adopting a strategic management perspective. Integrated Coastal Defense (ICD) is conceptualized as a strategic resource, whereas governance, management capacity, and social capital are treated as organizational capabilities influencing resilience outcomes. Methodology: A quantitative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected from 350 respondents across the North Natuna Sea, Malacca Strait, and Sulawesi Sea, representing stakeholders involved in governance, maritime security, and community-based coastal management in the region. Results: The findings reveal that ICD significantly influenced governance and social capital (? = 0.52, p < 0.001), which in turn enhanced community resilience (? = 0.41, p < 0.01). ICD also has a direct effect on resilience (? = 0.29, p < 0.05), with governance and social capital partially mediating this relationship (? = 0.21, p < 0.01). The model explained 68% of the variance in resilience (R² = 0.68). Conclusions: Community resilience is enhanced when coastal defense strategies are supported by strong governance, effective management, and active stakeholder participation. Limitations: The cross-sectional design and reliance on perception-based data may limit the causal inference and generalizability beyond the Indonesian context. Contributions: This study integrates strategic resource theory and resilience frameworks, demonstrating that coastal defense effectiveness depends on the alignment between infrastructure and governance capabilities.
Insecure-Anxious Attachment and Social Loneliness: The Mediating Roles of Income Security and Financial Well-Being Dewi Khornida Marheni; Della Febrianti; Candy Candy; Cynthia Anna Wijayanti
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.v6i2.6584

Abstract

Purpose: This study aims to analyze the effect of insecure-anxious attachment on social loneliness, with income security and financial well-being as mediating variables.Research Methodology: This study employs a quantitative research approach, with questionnaires distributed to 400 respondents from Generations X, Y, and Z in Batam City using purposive sampling, supported by interview insights, and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM).Results: The findings indicate that insecure-anxious attachment has a significant negative effect on income security and financial well-being, which in turn negatively affect social loneliness. Although insecure-anxious attachment has no direct effect on social loneliness, both financial variables fully mediate the relationship.Conclusions: Financial factors play a crucial mediating role in linking psychological attachment and social loneliness.|Limitations: This study is limited to respondents in Batam City and only examines income security and financial well-being as mediating variables. Other potential factors influencing social loneliness were not included in the research model.Contributions: This study advances the application of Attachment Theory and Self-Determination Theory by showing that insecure-anxious attachment is associated with social loneliness indirectly through income security and financial well-being rather than through a direct pathway. By integrating psychological and financial perspectives, the study positions financial conditions as mechanisms linking attachment-related insecurity to social disconnection, extending the application of both theories to the intersection of psychological, financial, and social experiences.
Service Quality and Operational Performance Management in BPJS Outpatient Registration During COVID-19 Aldirafi Gani; Dwi Novitasari; Ervrensi Cinta Laura; W. Dian Dwi Maghriza; Farida Yuliaty; Vip Paramarta; Kosasih
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.v5i4.6586

Abstract

Purpose: This study analyzes Social Security Administering Agency (Badan Penyelenggara Jaminan Sosial/BPJS) outpatient registration waiting time and integrates it with a SERVQUAL-based model to assess service quality and patient satisfaction during the COVID-19 pandemic.Research Methodology: This study used an integrative quantitative design that combined objective time-and-motion observations and a SERVQUAL questionnaire with a five-point Likert scale. The Service Quality (SERVQUAL) variables consisted of Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4), Empathy (X5), and Patient Satisfaction (Y).Results: The observation data showed an average total waiting time of 72.86 minutes, exceeding the ?60-minute national outpatient standard. Medical-record distribution averaged 18.80 minutes, while consultation waiting time averaged 44.31 minutes. The SERVQUAL analysis linked these delays to Reliability, Responsiveness, and Assurance as the most relevant dimensions in explaining patient satisfaction, with the regression model explaining 67.6% of the variance (R Square = 0.676).Conclusions: Waiting time can serve as an operational indicator for interpreting service quality using SERVQUAL. Reliability, Responsiveness, and Assurance are central dimensions for improving outpatient BPJS registration services.Limitations: The study was conducted in one hospital and one observation period during the COVID-19 pandemic.Contributions: This study offers a managerial framework linking waiting-time measurement, SERVQUAL dimensions, patient satisfaction, and operational improvement in hospital services
Job Motivation as Mediator of Employee Competence and Performance in Sustainable Tourism Industry M Ikhwan Maulana Haeruddin; Annisa Ciptagustia; Muhammad Yushar Mustafa; Rahmawati Rahmawati; Muh Al Fatah Arief Putra
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6593

Abstract

Purpose: This study examines the relationship between employee competence, job motivation, and employee performance, with particular attention to the mediating role of job motivation in the hotel industry in Makassar, Indonesia. Research Methodology: A survey-based quantitative design was employed using data from 149 active hotel employees. The data were collected through structured questionnaires and analysed using validity and reliability tests and Partial Least Squares Structural Equation Modelling. Results: The findings reveal that employee competence has a positive and significant effect on both job motivation and employee performance. However, job motivation does not significantly affect employee performance and does not significantly mediate the relationship between employee competence and employee performance. Conclusions: Employee competence is the most decisive predictor of employee performance in the hotel context. Although competence strengthens job motivation, motivation does not function as a significant intervening mechanism in the competence-performance relationship. Limitations: This study is limited to hotel employees in Makassar, applies a cross-sectional design, and relies on self-reported questionnaire data. Contributions: This study contributes to human resource management and hospitality literature by showing that competency development is more directly associated with employee performance than motivational mediation. Practically, the findings suggest that hotel managers should prioritise competency-based human resource strategies, including training, coaching, performance appraisal, and service capability development.
Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities? Fajar Gustiawaty Dewi; Rindu Rika Gamayuni; Agrianti Komalasari
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6636

Abstract

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy. Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model. Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance. Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations. Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements. Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.
Online Customer Reviews and Repurchase Intentions: Customer Satisfaction Mediation in Makassar Fast Food Consumers Muhammad Ilham Wardhana Haeruddin; Isma Azis Riu; Muh Al Fatah Arief Putra; Nurul Rahmi Palangkey
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.v5i4.6638

Abstract

Purpose: This study examines the effect of Online Customer Reviews (OCRs) on repurchase intention and the mediating role of customer satisfaction among fast-food consumers in Makassar. Research Methodology: A quantitative, explanatory, and single cross-sectional survey was conducted involving 110 respondents selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The analysis assessed the measurement model, structural model, direct effects, and the specific indirect effect. Results: OCRs had positive and significant effects on repurchase intention ((\beta=0.459\ p<0.001)) and customer satisfaction ((\beta=0.548\ p<0.001)). Customer satisfaction also positively influenced repurchase intention ((\beta=0.480\ p<0.001)). The indirect effect of OCRs on repurchase intention through customer satisfaction was significant ((\beta=0.263\ p<0.001)), indicating complementary partial mediation. Customer satisfaction accounted for 36.43% of the total effect, while OCRs and customer satisfaction jointly explained 68.2% of the variance in repurchase intention. Conclusions: Credible and relevant OCRs strengthen repurchase intention both directly and indirectly by shaping customer satisfaction. Repeat purchasing therefore depends on the consistency between expectations formed through digital reviews and the actual food and service experience. Limitations: The study was limited to fast-food consumers in Makassar and employed purposive sampling and a cross-sectional design, restricting broader generalization and causal inference. Contributions: The study integrates e-WOM theory, Expectancy-Disconfirmation Theory, and the Stimulus-Organism-Response model to explain how online reviews influence repurchase intention through customer satisfaction, while providing practical insights for review management and service improvement.

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