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[Financial Inclusion, Cultural Capital, and Women's Economic Empowerment Evidence from PNM Mekaar ]]>
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Gunawan Baharudin]]>;
<![CDATA[Shinta Budi Astuti]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v5i3.6793
<![CDATA[Purpose: This study examines the influence of local wisdom andparticipation in the Membina Ekonomi Keluarga Sejahtera(Mekaar) program on women’s economic empowerment amongPNM Mekaar beneficiaries in Bogor Regency, Indonesia.Research Methodology: A quantitative explanatory design wasapplied involving 250 active Mekaar participants selectedthrough purposive sampling. Data were collected using structuredquestionnaires with a five-point Likert scale. Multiple linearregression analysis using SPSS version 26 was employed to testthe effects of local wisdom and Mekaar participation. Validity,reliability, and classical assumption tests were conducted toensure data quality.Results: The findings indicate that local wisdom significantlyaffects women’s economic empowerment (? = 0.352; p < 0.001),while Mekaar participation also shows a significant positiveeffect (? = 0.446; p < 0.001). The model explains 62.7% of thevariance (R² = 0.627; Adjusted R² = 0.624), with Mekaarparticipation as the dominant factor.Conclusions: Women’s empowerment is influenced bysociocultural values and financial inclusion, where theirintegration strengthens sustainable empowerment outcomes.Limitations: The study is limited to one region and a cross-sectional design, restricting causal inference and generalization.Contributions: This study integrates cultural capital andmicrofinance perspectives, providing implications forpolicymakers and microfinance institutions in designingempowerment programs.]]>
<![CDATA[Village-Owned Enterprise E-Government Adoption: A UMEGA Analysis in Tangerang ]]>
<![CDATA[Aryo Wicaksono]]>;
<![CDATA[Heri Faturrahman]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v5i4.6813
<![CDATA[Purpose: This study examines the determinants of behavioral intention among non-adopter BUM Desa managers in utilizing the bumdes.kemendesa.go.id portal for legal entity registration in Tangerang Regency, Indonesia, using the Unified Model of Electronic Government Adoption (UMEGA). Research Methodology: A quantitative cross-sectional survey was conducted on 112 non-adopter BUM Desa managers during May–June 2026. Data were collected via a structured online questionnaire measuring seven UMEGA constructs with 28 indicators on a six-point Likert scale. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed for analysis. Results: Four of seven hypotheses were supported. Effort Expectancy (? = 0.263, p = 0.013) and Social Influence (? = 0.260, p = 0.046) positively influenced Attitude. Facilitating Conditions significantly affected both Effort Expectancy (? = 0.365, p = 0.007) and Behavioral Intention (? = 0.304, p = 0.044). Performance Expectancy, Perceived Risk, and the Attitude-to-Behavioral Intention path were not significant. Conclusions: In mandatory G2B e-government contexts, adoption intention is driven by perceived simplicity, social pressure, and facilitating resources rather than by functional expectations or attitudinal mediation. The non-significant attitude-intention path is attributed to the mandatory nature of the service, which renders UMEGA's central mediation pathway less operative and calls for contextual recalibration. Limitations: The cross-sectional design, single-regency scope, and modest R² values limit causal inference and generalizability. Contributions: This study extends UMEGA to a mandatory G2B village-level context and recommends that policymakers prioritize operational support and village-head endorsement over attitudinal campaigns.]]>
<![CDATA[Technology Acceptance FinTech Using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) ]]>
<![CDATA[Dely Indah Sari]]>;
<![CDATA[I Made Sondra Wijaya]]>;
<![CDATA[Adritriani Zahra]]>;
<![CDATA[Nabila Khairunnisa]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v6i2.6845
<![CDATA[Purpose: This study investigates the factors influencing FinTech acceptance using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework.Methodology: A quantitative research design was employed using an online survey of 276 Indonesian FinTech users. Data were collected from existing users and analyzed using PLS-SEM to examine the relationships among the UTAUT2 constructs, Behavioral Intention and Use Behavior.Results: Social Influence was the strongest predictor of Behavioral Intention (? = 0.489, p < 0.001), followed by Performance Expectancy, Hedonic Motivation, and Habit. Facilitating Conditions strongly influenced Use Behavior (? = 0.830, p < 0.001), while Price Value was insignificant. The UTAUT2 model explained 81.9% of Behavioral Intention and 77.9% of Use Behavior variance.Conclusions: Social Influence and Facilitating Conditions were the strongest determinants of Behavioral Intention and Use Behavior, indicating that social influence plays a more important role than perceived price value in encouraging FinTech acceptance.Limitations: The use of a cross-sectional survey design limits the ability to capture changes in user behavior and technology acceptance.Contribution: This study confirms the robustness of the UTAUT2 framework in explaining FinTech acceptance and provides practical insights for FinTech providers to enhance user-acceptance.]]>
<![CDATA[Private University Performance: Leadership Commitment, Intellectual Capital, Collaborative Capability, and Competitive Advantag ]]>
<![CDATA[Irsan Aras]]>;
<![CDATA[Iskandar A.A]]>;
<![CDATA[Defrizal Defrizal]]>;
<![CDATA[Andala Rama Putra Barusman]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v5i3.6849
<![CDATA[Purpose: This study explains how leadership commitment and intellectual capital are converted into private university performance through collaborative capability and competitive advantage. Research Methodology: A quantitative, explanatory, cross-sectional survey was conducted among private higher education institutions supervised by LLDikti Region II in Southern Sumatra, Indonesia. Proportionate stratified random sampling selected 39 institutions from a population of 160. Data from 395 leaders and managerial personnel were collected using five-point Likert scales and analyzed with structural equation modeling in LISREL 8.80. Results: The model explained 80% of the variance in collaborative capability, 84% in competitive advantage, and 88% in institutional performance. Leadership commitment did not significantly predict collaborative capability or competitive advantage, although it had a positive direct effect on performance. Intellectual capital significantly predicted all three outcomes. Collaborative capability strengthened competitive advantage but had no significant direct effect on performance, while competitive advantage was the strongest predictor of performance. Conclusions: Strategic resources generate institutional outcomes when they are organized into stakeholder-valued advantages. Limitations: The cross-sectional, single-source design and regional setting limit causal and broader generalization. Contributions: The study extends resource-based and dynamic-capability reasoning by identifying collaborative capability as a resource-conversion mechanism and offers practical priorities for capability building in private higher education.]]>
<![CDATA[AIoT Education Versus Conventional Teaching Toward Students Performance: A Systematic Literature Review ]]>
<![CDATA[Herni Pujiati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v6i2.6852
<![CDATA[Purpose: This study investigates the relationships among AIoT Education, conventional teaching and student performance. The impact on the global education by employing qualitative type of methods in systematic literature reviews. The findings show that relationships among AIoT Education, conventional teaching confirming their importance in enhancing students’ performance.Research Methodology: systematic literature reviews and were collected through structured literature reviews, this research is a qualitative type of research.Results: The findings show that AIoT Education significantly complement conventional teaching, confirming their importance in enhancing student performance.Conclusions: AIoT education and conventional teaching both complement significantly toward student performance. AIoT education can build intellectual reciprocal partnerships with conventional teaching. AIoT education provides 24/7 services, while conventional teaching provides more humanistic approaches for students for online counseling and or coaching. AIoT education complements conventional teaching. Conventional teaching will never be replaced by AIoT education. Subsequent studies are also encouraged to incorporate objective for upgrading students’ performance to complement the perceptual measures obtained from survey responses. Additionally, employing longitudinal or multi-country designs could provide a richer understanding of how regulatory evolution and AIoT education vs convention teaching shape the interplay between students’ performance, conventional teaching and AIot education over time.Limitations: This study limits only based upon systematic literature reviews and not empirical and purely only qualitative literature studies. Should be further observed for complete empirical studies in the future.Contributions: These results enrich the literature on AIoT education by integrating AIoT education with conventional teaching with the utmost output on student performance.]]>
<![CDATA[Green Product, Green Brand Image, Green Advertising on Purchase Decisions Mediated by Price, SERVQUAL ]]>
<![CDATA[Dewi Puspaningtyas Faeni]]>;
<![CDATA[Herni Pujiati]]>;
<![CDATA[Dewi Sri Wulandari]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v6i2.6854
<![CDATA[Purpose: This study aims to analyze the effect of green product, green brand image, and green advertising on purchase decisions at Photovoltaic Industry, with price and SERVQUAL as mediating variables. The objective is to understand how green marketing strategies determined purchase decision upon renewable energy sector.Research Methodology: The research was conducted at Photovoltaic Industry, using a quantitative approach. Collected 109 respondents Slovin’s formula. The statistic analysis employed Structural Equation Modeling (SEM) with SmartPLS 4.2 software.Results: Green product, green brand image, and green advertising have a positive and significant effect on purchase decisions, both partially and simultaneously. Price and SERVQUAL proven as mediators determined green marketing strategies on consumer purchasing behavior.Conclusions: The study concludes that integrating green marketing strategies with competitive pricing and high service quality can significantly enhance purchase decisions at Photovoltaic Industry. This highlights the importance of combining environmental values with practical business elements.|Limitations: The study is limited to one Photovoltaic company and a relatively small sample size of 109 respondents, which may restrict the generalization of findings to other industries or regions.|Contributions: This research contributes to the field of marketing management and sustainability studies by providing empirical evidence on the role of green marketing in consumer decision-making. It offers practical implications for business practitioners, policymakers, and academics in developing strategies that align environmental responsibility with improved organizational performance based on renewable energy.]]>
<![CDATA[Regional Financial Performance After the Establishment of New Autonomous Regions in Papua Province ]]>
<![CDATA[Firdaus Failu]]>;
<![CDATA[Mesak Iek]]>;
<![CDATA[Hasan Basri Umar]]>;
<![CDATA[Transna Putra Urip]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v5i3.6868
<![CDATA[Purpose: This study analyses the financial performance of Papua Province during 2020 to 2024 and assesses how the establishment of new autonomous regions in 2022 reshaped its fiscal structure. Research Methodology: A descriptive quantitative design was applied to secondary data drawn from the audited Regional Budget Realisation Reports of Papua Province. Five ratios were computed, namely fiscal decentralisation degree, regional financial independence, local own source revenue effectiveness, financial efficiency, and expenditure harmony. Each result was interpreted against established interval criteria. The ratios were analysed descriptively on a year-by-year basis, and then jointly to understand the interaction among indicators and the structural fiscal implications of regional expansion in 2022. Results: The decentralisation degree averaged 8.15 percent and independence 9.46 percent, indicating strong reliance on central transfers. Revenue effectiveness reached 106.57 percent, reflecting conservative revenue targets. Efficiency worsened to 103.41 percent after regional splitting, while operating expenditure dominated at 84.94 percent compared to 15.05 percent for capital spending. Conclusions: Papua remains fiscally dependent, and regional expansion has not significantly improved financial performance. Limitations: The five-year scope, reliance on secondary data, and exclusion of non-financial variables limit analytical depth. Contributions: The study provides a diagnostic reference for policymakers in evaluating post-expansion fiscal stress and improving regional financial governance.]]>
<![CDATA[Workload, Compensation, and Employee Loyalty: Mediating Role of Job Satisfaction in Islamic Banking ]]>
<![CDATA[Choiriyah Choiriyah]]>;
<![CDATA[Abid Djazuli]]>;
<![CDATA[Tiara Suci Anggraini]]>;
<![CDATA[Mister Candera]]>;
<![CDATA[Desi Ulpa A]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v6i2.6890
<![CDATA[Purpose: This study aims to determine the influence of workload and compensation on job loyalty through employee job satisfaction as an intervening variable. The object in this study is an employee of Bank Sumsel Babel Palembang Sharia Branch.Research Methodology: Sampling technique using probability sampling method with cluster random sampling method. The research method used is associative research using the type of primary data obtained from the results of questionnaire answers. The analysis technique used is Structural Equation Modeling (SEM) with SMART-PLS software.Results: The results of this study show: There is a significant influence of workload and compensation on employee work loyalty at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of workload and compensation on employee work satisfaction at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of job satisfaction on employee work loyalty at Bank Sumatra Babel Syariah, Palembang Branch.Conclusions: Workload and compensation significantly influence job loyalty and job satisfaction. Job satisfaction also significantly affects loyalty and mediates the relationships at Bank Sumsel Babel Sharia Branch Palembang.Limitations: The study is limited to one branch, uses self-reported cross-sectional data, and excludes other determinants such as leadership, organizational culture, and career development variables.Contributions: This study enriches Human Resource Management (HRM) literature by confirming job satisfaction’s mediating role and provides managerial insights for improving workload management and compensation systems in Islamic banking institutions.]]>
<![CDATA[Green Human Resource Management: Strategic Analysis in Integrating Work Environment Principles to Policy-Moderated Employees Performance ]]>
<![CDATA[Dewi Puspaningtyas Faeni]]>;
<![CDATA[Herni Pujiati]]>;
<![CDATA[Yohanes Ferry Cahaya]]>;
<![CDATA[Ratih Puspitaningtyas Faeni]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v6i2.6940
<![CDATA[Purpose: This study aims to examine the effect of green recruitment, green training and development, and green performance management on employee performance through GHRM Policy.Research Methodology: A quantitative survey was conducted among 420 aviation industry employees. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine direct and indirect relationships among variables.Results: The findings indicate that green recruitment, green training and development, and green performance management positively and significantly affect employee performance and GHRM Policy. However, GHRM Policy does not significantly influence employee performance and does not mediate the relationship between green HR practices and employee performance.Conclusions: Green HR practices directly contribute to improving employee performance, while GHRM Policy does not play a significant mediating role.Limitations: The study is limited to the aviation industry, uses cross-sectional data, and relies on self-reported questionnaires, which may affect generalizability.Contribution:This study provides insights into the role of green HR practices in enhancing employee performance within the aviation sector.]]>
<![CDATA[Agricultural Battalions to Enhance National Defense Food Security Under Policy Establishment of 500 Units ]]>
<![CDATA[Mayyasari T. Gondokusumo]]>;
<![CDATA[Robby M. Taufik]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/rambis.v5i3.6960
<![CDATA[Purpose: This study analyzes the establishment of 500 Agricultural Battalions (YON TP) as a response to non-traditional food security threats in Indonesia and its role in strengthening national defense under VUCA conditions.Research Methodology: This study uses a qualitative document-based policy analysis using official regulations, ministerial reports, and inter-agency agreements.Results: Results show that YON TP can strengthen the four FAO pillars of food security through production, distribution, and training functions, but effectiveness depends on governance clarity and peace–war context differentiation.Conclusions: Military involvement in food systems may create dual-function risks if civilian oversight is weak, while comparative cases show success depends on farmer empowerment, decentralization, and agroecological approaches.Limitations: This study is limited to qualitative document analysis without field validation or quantitative measurement of program performance. Contribution: This study contributes by integrating FAO food security framework with VUCA and hybrid threat perspectives to analyze the role of Agricultural Battalions (YON TP) in strengthening Indonesia’s food security under complex governance conditions. Practically, it offers policy insights on the importance of governance clarity, civilian oversight, and farmer empowerment to ensure that military involvement in food systems remains effective, sustainable, and aligned with national resilience goals.]]>
