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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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Entrepreneurial Orientation, Digital Self-Efficacy, and SME Business Performance Through Opportunity Recognition Palupi Permata; Siti Sarah; Asti Nur Aryanti
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.v5i4.6677

Abstract

Abstract Purpose: This study examines whether the interaction between entrepreneurial orientation and digital self-efficacy improves SME business performance through opportunity recognition within the internal business process perspective in culinary SMEs in West Java Province. Research Methodology: This study employed a quantitative approach with an explanatory survey method. Data were collected using questionnaires distributed to 301 culinary SME owners in West Java Province, Indonesia. The sampling technique was carried out through probability sampling using a cluster random sampling approach. Data analysis was conducted using Structural Equation Modelling (SEM) with SEM-AMOS Software. Results: The results indicate that entrepreneurial orientation and digital self-efficacy positively affect opportunity recognition, which in turn improves internal business process performance. Opportunity recognition partially mediates these effects, with digital self-efficacy, combining self-efficacy and digital literacy, playing a key role in enhancing SMEs’ ability to identify and develop opportunities. Conclusions: Strengthening entrepreneurial orientation and digital self-efficacy enhances opportunity recognition, which subsequently improves SME business performance from an internal business process perspective. Opportunity recognition serves as a critical mechanism linking entrepreneurial capability and digital confidence to performance. Limitations: This study is confined to culinary SMEs in West Java Province using a cross-sectional design, limiting generalizability to other sectors, regions, or longitudinal behavioral changes. Contributions: This study extends digital self-efficacy as an integrated psychological–digital construct and enriches SME performance literature through an internal business process perspective. Practically, it provides guidance for SMEs, policymakers, and development institutions to strengthen entrepreneurial orientation and digital self-efficacy via opportunity recognition to improve business performance.
Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator Riska Venni; Yulianti Abbas
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.v5i4.6683

Abstract

Purpose: This study aims to examine the relationship between fiscal decentralization and welfare spending and to investigate the moderating role of women’s participation in strengthening the relationship between fiscal decentralization and welfare spending in local governments.Research Methodology: This study employs panel data from 466 district and city governments in Indonesia during 2022–2023. Fiscal decentralization is measured using the Budget Realization Report (LRA) and Operational Report (LO), while the proposed relationships are examined using moderated regression analysis.Results: The findings reveal that fiscal decentralization, measured through LRA and LO indicators, has a positive and significant effect on welfare spending. However, women’s participation does not significantly moderate this relationship, indicating that numerical representation alone does not necessarily improve the effectiveness of fiscal policies in supporting welfare allocation.Conclusions: The study confirms that stronger fiscal decentralization contributes to increased welfare spending at the local government level. Nevertheless, women’s participation has not demonstrated a significant role in enhancing the impact of fiscal decentralization on welfare outcomes.Limitations: This study is limited by the short observation period, focus on Indonesian local governments, and quantitative measurement of women’s participation, which may not fully capture its quality and influence.Contributions: This study contributes to fiscal decentralization and public governance literature by demonstrating the importance of fiscal capacity in welfare spending and emphasizing the need to consider the quality of women’s participation in public decisionmaking.
The Role of Knowledge Sharing in Linking Transformational Leadership with Innovative Work Behavior and Employee Performance in the Public Sector Febrianti Indah Pratiwi; Heri Fathurahman
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.v5i4.6694

Abstract

Purpose: This study examines the effects of Transformational Leadership on Innovative Work Behavior and Employee Performance through the mediating role of Knowledge Sharing among employees of the Ministry of State Secretariat. Research Methodology: A quantitative approach was employed using data collected from 200 employees through a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Transformational Leadership positively and significantly affects Knowledge Sharing, Innovative Work Behavior, and Employee Performance. Knowledge Sharing also positively influences Innovative Work Behavior and Employee Performance and significantly mediates the relationship between Transformational Leadership and both outcomes. Among all predictors, Knowledge Sharing exhibits the strongest effect on employee innovation and performance. Conclusions: Knowledge Sharing emerged as the strongest predictor of employee innovation and performance and served as a significant mediator between Transformational Leadership and both outcomes. This finding underscores the importance of fostering collaborative learning and knowledge exchange to maximize the effectiveness of transformational leadership. Limitations: This research focused on a single public institution and used a cross-sectional design. Contributions: This study contributes to the organizational behavior and public sector management literature by providing evidence of the mediating role of Knowledge Sharing in linking Transformational Leadership with employee innovation and performance within a government institution undergoing bureaucratic reform.
Firm Characteristics and Earnings Management: Does Governance Still Matter? Rafrini Amyulianthy; Harnovinsah Harnovinsah; Adriana Putri
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.v6i2.6695

Abstract

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.
From Digital Resources to Competitive Positioning: Evidence from MSMEs in East Bandung Dudi Hendra Fachrudin; Cahyat Rohyana; Rahma Hanum
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.v6i2.6696

Abstract

Purpose: This study investigates the micro-level process through which system features are transformed into digital resources and activated through sensing, seizing, and reconfiguring capabilities to generate emerging competitive positioning in Indonesian MSMEs.Research Methodology: A multiple-case embedded design involving six Indonesian Micro, Small, Medium Enterprises (MSMEs) was employed. Data were collected over six weeks through semi-structured interviews with twelve informants, participatory observation, and system log analysis. Data analysis followed within-case analysis, cross-case pattern matching, and analytical generalization stages.Results: Routine embedding and managerial decision commitment are decisive in determining whether digital artifacts acquire strategic value. Data utilization intensity stimulates sensing capability; however, without managerial commitment, sensing does not evolve into seizing. Cases with high activation show improved customer retention, faster market response, and fewer operational errors, while low-activation cases remain at basic administrative use.Conclusions: Digital transformation in MSMEs is a staged process where competitive advantage emerges when resources, capabilities, and managerial practices align. Technology investment alone is insufficient without behavioral adoption and managerial commitment.Limitations: The study is limited to six MSMEs in a single regional ecosystem, restricting statistical generalization. The observation period captures early-stage activation effects rather than sustained competitive advantage.Contributions: This study proposes a staged resource activation mechanism integrating Resource Based View (RBV) digital resource scholarship and dynamic capability theory within digitally emerging MSME contexts, offering theoretical refinement and practical guidance for policymakers and Small and Medium Enterprise (SME) leaders in developing economies
Artificial Intelligence-Driven Human Resource Management, Justice, Trust, and Employee Retention in Indonesia Startups Hafied Noor Baja; Agus Suroso; Zulganef Zulganef; Sunardi Sembiring Brahmana
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.v6i2.6707

Abstract

Purpose: This study examines how AI-driven Human Resource Management (AI-HRM) influences organizational justice, trust in AI, job satisfaction, and retention intention among Indonesian digital startup employees, with technology readiness as an antecedent of AI-HRM.Research Methodology: This study used a quantitative explanatory approach. Data were collected via an online questionnaire administered through Google Forms from 390 employees of digital startups in Jakarta, Bandung, Surabaya, and Yogyakarta who had experience with AI-HRM systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.3.9.Results: The findings show that technology readiness positively influences AI-HRM, and that AI-HRM, in turn, positively influences organizational justice and trust in AI. Organizational justice and trust in AI also positively affect job satisfaction and retention intention. Job satisfaction is a significant predictor of retention intention. The mediation results confirm that organizational justice, trust in AI, and job satisfaction explain the mechanism by which AI-HRM improves employee retention.Conclusions: AI-HRM can strengthen employee retention when supported by ready employees and fair, trustworthy systems.Limitations: This study is limited to cross-sectional survey data from Indonesian digital startups, which may restrict broader generalization.Contributions: This study contributes to the AI-HRM, organizational justice, technology readiness, and retention literatures, while offering guidance for startup leaders and HR managers on designing ethical AI-HRM systems.
Family Cohesion and Entrepreneurial Orientation for Family Business Longevity Arifin Djakasaputra; Ronnie Resdianto Masman; Sarwo Edy Handoyo; Hadi Cahyadi; Juliana Juliana
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.v5i4.6711

Abstract

Purpose: This study examines the influence of family cohesion and entrepreneurial orientation on family business longevity through the mediating roles of family harmony and innovation capability. It addresses the limited integration of socio-emotional and entrepreneurial perspectives in explaining the sustainability of family businesses. Research Methodology: A quantitative approach was employed using survey data from 255 Indonesian family business owners and managers. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the proposed relationships. Results: The findings revealed that family cohesion significantly enhanced family harmony, and entrepreneurial orientation positively influenced innovation capability. Family harmony and innovation capability have significant positive effects on family business longevity. Mediation analysis confirmed that family harmony and innovation capability mediated the relationships between family cohesion and family business longevity and between entrepreneurial orientation and family business longevity, respectively. Conclusions: Family business longevity is shaped by both socioemotional and entrepreneurial dimensions, with family harmony and innovation capability serving as key mechanisms supporting intergenerational continuity. Limitations: The cross-sectional design and Indonesian context may limit the generalizability of these findings. Contributions: This study integrates socio-emotional wealth and entrepreneurial perspectives into a unified framework of family business longevity and provides practical insights into strengthening family harmony, innovation, and long-term business sustainability across generations.
Extending the Expectation-Confirmation Model with Trust: Explaining Civil Servants Continuance Intention toward G2E Systems Ferio Pristiawan Ekananda; Heri Fathurahman
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.v5i4.6715

Abstract

Abstract Purpose: This study investigates the factors influencing civil servants' continuance intention to use SimASN, a mandatory Government-to-Employee (G2E) e-government system deployed by the Gorontalo Provincial Government, Indonesia. Research Methodology: Drawing on the Expectation-Confirmation Model (ECM) and integrating Trust as an additional construct, this research proposes and tests an extended theoretical framework using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire from 204 civil servants (ASN), of which 200 valid responses were retained for analysis after data screening. Results: Results indicate that Trust (TR) emerged as the strongest direct predictor of Continuance Intention to Use (CIU) (? = 0.410), followed by Satisfaction (SA) (? = 0.346) and Perceived Usefulness (PU) (? = 0.229). Expectation Confirmation (EC) exerts no significant direct effect on CIU but operates entirely through mediated pathways, most strongly via EC ? TR ? CIU (indirect effect = 0.230), closely paralleled by EC ? SA ? CIU (indirect effect = 0.215). Conclusions: Trust emerges as the leading psychological mechanism, operating in parallel with Satisfaction, in mandatory e-government systems managing sensitive personnel data. The model extends ECM theory by demonstrating that conventional applications without Trust underspecify important variance in continuance intention. Limitations: The cross-sectional design limits causal inference. The single-province, mandatory-system context may constrain generalizability to voluntary or multi-jurisdictional e-government settings. Contributions: This study contributes to the public administration and information systems disciplines by providing an evidence base for prioritizing trust-building investments, particularly in data security and expectation alignment, to sustain long-term digital governance.
Determinants of Job Satisfaction on Turnover Intention Moderated by Internal Locus Control Robin Robin; Chablullah wibisono; Bambang Satriawan
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.v5i3.6749

Abstract

Purpose: This study examines the influence of leadership, work motivation, work environment, work stress, and job insecurity on job satisfaction and its subsequent impact on turnover intention, with internal locus of control as a moderating variable, among employees of four-star hotels in Batam City. Methodology: A quantitative explanatory approach was used. Data were collected through a structured questionnaire from 343 respondents selected using a purposive sampling technique and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results: The work environment had the strongest effect on job satisfaction (? = 0.331), followed by work motivation and leadership, while work stress and job insecurity significantly reduced job satisfaction and increased turnover intention. Job satisfaction significantly lowered turnover intention and mediated the effect of the work environment, but the internal locus of control did not moderate the relationship. The model showed strong explanatory power (R² = 0.849, 0.805). Conclusions: Job satisfaction functions as a central mediator in reducing turnover intention, particularly through the work environment, underscoring the importance of job and personal resources in the hospitality industry. Limitations: This study is confined to four-star hotels in a single city and relies on cross-sectional, self-reported data, which limits causal inference and generalizability. Contributions: These findings provide empirical guidance for human resource management strategies in hospitality and extend organizational behavior and social exchange theories within the Indonesian context
The Role of Mothers in Strengthening Household Economic Resilience Through MSMEs Toward Achieving SDGs Hendra Hadiwijaya; Mirza Putri Andita; Umari Abdurrahim Abi Anwar
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.v5i4.6786

Abstract

Purpose: This study examines the role of mothers in strengthening household economic resilience through their involvement in Micro, Small, and Medium Enterprises (MSMEs) in Banyuasin Regency and their contribution to achieving Sustainable Development Goals (SDGs) 5 and 8. Research Methodology: A quantitative approach was employed using a survey of 120 mothers who actively own and manage MSMEs in the beauty, food, handicraft, and service sectors in Indonesia. Data were collected through a structured questionnaire and analyzed using Variance-Based Structural Equation Modeling (VB-SEM) with the Partial Least Squares (PLS) technique. Results: The findings indicate that MSMEs have a strong and significant direct effect on household economic resilience (? = 0.738; T = 9.359). Mothers’ participation also directly influences household economic resilience (? = 0.179; T = 2.104) and significantly contributes to MSME development (? = 0.681; T = 13.017). Furthermore, mothers’ involvement indirectly enhances household economic resilience through MSMEs (? = 0.502; T = 8.216). Conclusions: Empowering mothers through MSME activities significantly strengthens household economic resilience, with MSMEs serving as important mediating mechanisms. Limitations: This study was limited to Banyuasin Regency, which may restrict the generalizability of the findings. Contributions: This study contributes to the Human Resource Management and women’s entrepreneurship literature by highlighting the strategic role of mothers in promoting family economic resilience and sustainable development.

Page 28 of 31 | Total Record : 305

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