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.
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80 Documents
<![CDATA[Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak ]]>
<![CDATA[Riris Choirunnisa]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v2i2.1520
<![CDATA[Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia. Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness. Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness. Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action.]]>
<![CDATA[Pengaruh Return on Assets, Leverage dan Firm Size terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021 ]]>
<![CDATA[One Yantri]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v2i2.1530
<![CDATA[Purpose: This research aims to determine the effect of the (1) return on assets, (2) leverage and (3) firm size partially on tax avoidance in energy sector companies listed on Indonesian stock exchange for the period 2016-2021. In addition, this research also aims to determine the effect of (4) return on assets, leverage, and firm size simultaneously on tax avoidance in energy sector companies listed on the Indonesian stock exchange for the perioed 2016-2021. Methodology: This research is ex post facto. The population of this research are energy sector companies listed on Indonesian stock exchange for the period 2016-2021. The sampling technique used was purposive sampling method , which is the data were selected based on certain criteria. Based on predetemined criteria, total sample 15 companies was obtained. The type of the data used is secondary data obtained from the Indonesian capital market directory. Classical assumption test involved normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The data analysis used were double linear regression aanalysis, t test partial and f test simultan. Results: The result of this study indicate that (1) Return on assets has a negative and sifnificant effect on tax avoidance. This is indicated by the tcount -3.038 and the significance value 0.003 < 0.05, which means that the return on assets has a sinificant negative effect on tax avoidance. (2) Leverage was projected with Debt to equity ratio has not a significant negative effect on tax avoidance. This is indicated by the tcount -0.685 and the significance value 0.495 > 0.05, which means that the debt to equity ratio has not a sinificant negative effect on tax avoidance. (3) Firm Size has not a significant positive effect on tax avoidance. This is indicated by the tcount 1.407 and the significance value 0.163 > 0.05, which means that firm size has not a significant positive effect on tax avoidance. (4) Return on assets, leverage and firm size simultaneously effect on tax avoidance. This is indicated by the significance of 0.13 < 0.05.]]>
<![CDATA[Pengaruh Leverage, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Wiwi Widyas Hasti]]>;
<![CDATA[Maryani Maryani]]>;
<![CDATA[Arif Makshun]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v2i2.1544
<![CDATA[Purpose: This study aims to determine the effect of leverage, capital structure and company size on the financial performance of mining sector companies listed on the Indonesian stock exchange during the Covid-19 pandemic. Methodology: The sampling method used was a purposive sampling technique with a sample of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the co-19 pandemic. The analytical tool used in this study is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study indicate that leverage has a negative effect on financial rformance, capital structure has no effect on financial performance, and firm size has no effect on financial performance. Limitations: This study only uses three independent variables while there are many other an be used to influence financial performance. Contribution: This research is expected to be able to contribute to the development of accounting theory and become a reference source for further research related to accounting.]]>
<![CDATA[Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis ]]>
<![CDATA[Eksa Ridwansyah]]>;
<![CDATA[Destia Pentiana]]>;
<![CDATA[Irawan Irawan]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v2i2.1597
<![CDATA[Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature.]]>
<![CDATA[Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia ]]>
<![CDATA[Wiwin Juliyanti]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v3i1.2006
<![CDATA[Purpose: Using a quantitative approach at the explanatory level, this research paper aims to examine the effect of the Regional Government Financial Report Disclosure variable on Public Accountability variables. Methodology/approach: The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data Results/findings: The results of hypothesis testing using the EViews 9 data processing software provide findings that Disclosure of LKPD (Y) also has a direct effect on Public Accountability. Limitations: The measurement of the Public Accountability variable in this study is based only on audit opinions reported by the Supreme Audit Agency or BPK RI, due to time constraints, this study eliminates the measurement on the weak aspects of the LKPD internal control system as measured by the number of SPI cases and non-compliance with statutory provisions. LKPD invitations as measured by the total cases of non-compliance . Contribution: The implications of these findings explain that disclosure of financial statements can reduce information asymmetry between agents and principals through the publication of financial reports that disclose relevant information. In addition, the research results can become criticism and suggestions for the government as regulators and decision makers in formulating policies related to transparency to the public.]]>
<![CDATA[Dampak Kecemasan dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan pada Masa Pandemik Covid-19 ]]>
<![CDATA[Desty Riyani]]>;
<![CDATA[Indah Rizki Maulia]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v3i1.2041
<![CDATA[Purpose: The aim of this research is to find out whether there is a significant impact of anxiety and work environment on employee job satisfaction during the Covid-19 pandemic. Methodology/approach: This study uses a quantitative correlational approach using statistical techniques of multiple linear regression analysis with SPSS for Windows 25.0. Data collected using a questionnaire containing statements presented in the form of a Likert scale. The sampling technique used is saturated sampling technique with a total of fifty respondents who are employees of PT Inovasi Kemasan Digital Indonesia. Results/findings: The results of data processing show that anxiety and the work environment together have a significant impact on job satisfaction. With a coefficient of determination of 0.202, it can be said that 16.8% of the employee job satisfaction variable at PT Inovasi Kemasan Digital Indonesia can be explained by the anxiety and work environment , while the remaining 83.2% is explained by other variables. Limitations: This research was conducted during the Covid-19 pandemic where special conditions occurred, with the presence of a virus that endangered lives and caused anxiety in the community, including workers. This study only analyzes anxiety, work environment and job satisfaction. Contribution: The results of this study can be useful for management science and management practitioners as a reference source of information regarding the impact of anxiety and the work environment on employee job satisfaction during a pandemic crisis.]]>
<![CDATA[Menganalisis Program Kinerja pada Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota Serang : Studi Kabupaten dan Kota Serang 2017-2021 ]]>
<![CDATA[Lawe Anasta]]>;
<![CDATA[Vidia Ambarwati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
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DOI: 10.35912/rambis.v3i1.2219
<![CDATA[Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.]]>
<![CDATA[Pengaruh Tingkat Inflasi dan Laju Pertumbuhan Investasi terhadap Pendapatan Asli Daerah pada Kabupaten di Sumatera Selatan Tahun 2018-2020 ]]>
<![CDATA[Sukmini Hartati]]>;
<![CDATA[Indriani Indah Astuti]]>;
<![CDATA[Indah Mellynna]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
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DOI: 10.35912/rambis.v3i1.2220
<![CDATA[Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020.Purpose: This study examines how regional original income in the cities of South Sumatra Province is partially and simultaneously affected by investment growth and inflation between 2018 and 2020. Methodology/Approach: The analysis in this study was performed using panel data, which are a combination of cross-sectional and time-series data. Results/findings: According to the national development mission, which calls for the realization of an independent, prosperous, and united society based on Pancasila and the 1945 Constitution, economic growth is a strategy for improving the nation's standard of living. Involving local governments' use of natural resources and initiatives to increase products per capita. LGR is regional income that indicates a region's degree of independence. The presence of the LGR enhances the capacity of the region to explore and exploit its resources. Own-source revenue is negatively affected by the inflation rate, as demonstrated in this study. Meanwhile, the rate of investment growth has a positive impact on local revenue. Local revenue is positively impacted by both inflation and the investment growth rate simultaneously.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing ]]>
<![CDATA[Nona Jane Onoyi]]>;
<![CDATA[Ely Kurniawati]]>;
<![CDATA[One Yantri]]>;
<![CDATA[Diana Titik Windayati]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v3i1.2222
<![CDATA[Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.]]>
<![CDATA[Analisis Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan CV. Lembaga Palembang ]]>
<![CDATA[Fatma Oktarendah]]>;
<![CDATA[Metha Aditya Putri]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v3i1.2357
<![CDATA[Purpose: This study aims to determine and evaluate the performance of employees at CV. Lembaga located in Palembang, South Sumatra. Methodology: During the research process and data collection, it was carried out using a questionnaire which was distributed to 22 respondents, who were employees of CV. Lembaga itself. By using descriptive analysis method. Questionnaires were analyzed with multiple linear regression analysis. Results: The results showed that the work environment has a partial and significant positive effect on performance and work motivation has a positive and significant effect on performance. Simultaneously the work environment and work motivation have a positive and significant effect on performance. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contributions: Hopefully for future researchers to convey the variables of job satisfaction, leadership style and work stress.]]>
