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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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Service Experience Capability Effects on Patient Satisfaction Through Expectation Disconfirmation in Primary Healthcare Saifur Rahman; Finorina Finorina; Iskandar Ali Alam; Andala Rama Putra Barusman; Habiburahman Habiburahhman
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.v5i3.6974

Abstract

Purpose: This study aims to develop and test a model explaining the effect of Service Experience Capability (SEC) on patient satisfaction through disconfirmation mediation in primary inpatient healthcare services. SEC is conceptualized as a higher-order organizational capability that integrates organizational processes, technology, and patient interactions to enhance service experiences.Research Methodology: This study employed a quantitative explanatory survey with a cross-sectional design involving 150 patients from Rahayu Main Inpatient Clinic and Ciko Main Inpatient Clinic in Lampung Province, Indonesia. Data were collected using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS version 4.1.1.2.Results: The findings show that SEC positively and significantly affects disconfirmation and patient satisfaction. Disconfirmation also significantly influences satisfaction and partially mediates the relationship between SEC and patient satisfaction, emphasizing the role of experience management in shaping patient evaluations.Conclusions: Patient satisfaction is influenced not only by clinical service quality but also by organizational capability in managing service experiences.Limitations: This study is limited to two inpatient clinics and a cross-sectional design.Contributions: It contributes to healthcare management literature by positioning SEC as a higher-order capability and explaining its role in improving patient satisfaction through disconfirmation mechanisms.
Investment Analytics, Fintech, Risk Perception, and Diversification Novi Puji Lestari; Nirsetyo Wahdi; Muhammad Umar A; Bagastya Christian Santoso; Abdul Manap
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.v5i4.7045

Abstract

Purpose: This study examines how investment analytics capability influences portfolio diversification effectiveness through financial technology integration and strategic risk perception in Indonesia’s emerging capital market.Research Methodology: A quantitative cross-sectional design was applied using purposive sampling of 150 investors, advisors, asset managers, and fund managers. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS 4.Results: Investment analytics capability positively influences financial technology integration (? = 0.642, p < 0.001) and strategic risk perception (? = 0.591, p < 0.001). Financial technology integration improves diversification effectiveness (? = 0.483, p < 0.001), while strategic risk perception has a negative effect (? = ?0.324, p < 0.001).Conclusion: Investment analytics capability enhances diversification through technology adoption but may also increase risk awareness that limits portfolio expansion.Limitations: This study is limited by its cross-sectional design, sample size, and focus on Indonesian investors, which may affect broader applicability.Contributions: This study contributes an integrated model linking analytical capability, fintech adoption, and risk perception, while providing insights for investors and financial institutions to improve investment strategies.
Driving Innovation and Competitive Advantage through Human Resource Management, Culture, Technology, and Employee Comitment Anung Haryanto; Sonya Sidjabat; Devi Marlita; Mochamad Ramza Rapier Gussa; Pipit Sundari
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.v6i2.7155

Abstract

Purpose: This study examines how organisational culture, employee commitment and Human Resource Management (HRM) practices jointly influence innovation and competitive advantage.Research Methodology: A quantitative survey design was adopted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test direct and indirect relationships among human resouce management, culture, technology, and employee commitment on innocation and competitive advantage.Results: Results reveal that culture significantly affects HRM practices, innovation and competitive advantage, HRM practices are strong predictors of both innovation and competitive advantage, employee commitment has a direct effect on competitive advantage but not on HRM or innovation, and HRM mediates the relationship between culture and both innovation and competitive advantage, but not for employee commitment.Conclusions: The findings indicate that culture and HRM form the core mechanisms driving innovation capability and competitive outcomes, while employee commitment plays a more limited role unless embedded in a strong cultural?HRM system.Limitations: This study uses a cross-sectional design and self-reported data, which may limit causal interpretation and generalizability.Contributions: The study contributes to theory by clarifying the mechanism through which culture converts into performance via HRM and innovation. It offers practical guidance for aligning culture, HRM practices and innovation strategy.
Operating Cash Flow and Future ROE in Indonesia: The Moderating Role of Sales Growth Stella Stella; Nicken Destriana; Dwi Sapto Febriantaka
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p17-32.2026

Abstract

Purpose: This study tests whether current sales growth moderates the link between prior operating cash-flow intensity and subsequent Return on Equity (ROE) in Indonesian non-financial companies, treating sales growth as a boundary condition for the profitability effect of internal cash generation.Research Methodology: We built a balanced panel of 163 consistently profitable companies (652 firm-year observations, 2020-2025), sequencing operating cash-flow intensity at t-1, sales growth at t, and ROE at t+1. We tested the hypotheses using two-way fixed-effects regression with firm-clustered standard errors, mean-centered interactions, simple-slope analysis, and cluster bootstrapping.Results: At average sales growth, prior operating cash-flow intensity correlated negatively with future ROE, while sales growth itself correlated positively with it. Their interaction was positive: higher growth weakened the negative relationship until it became statistically indistinguishable from zero. This moderation effect held within ordinary operating ranges but was sensitive to extreme-value treatment.Conclusion: Operating cash flow intensity alone does not guarantee higher shareholder profitability. Internal cash generation creates value when firms can utilize liquidity through productive sales expansion.Limitations: Several factors constrain causal interpretation and generalizability: a short pandemic-to-recovery window, a sample restricted to consistently profitable firms, reliance on accounting disclosures, residual cross-sectional dependence, and sensitivity to winsorization.Contribution: We introduce a temporally ordered moderation framework that identifies sales growth as an operating boundary condition, extending the Agency Theory-Free Cash Flow Hypothesis and Contingency Theory with cross-sector evidence from an emerging market. Operating cash generation benefits shareholders only when firms channel that liquidity into sales expansion.
The Value Relevance of Green Strategies: Intellectual Capital, Innovation, and Accounting Disclosure Under Board Oversight Friska Firnanti; Nicken Destriana; Verawati Verawati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p33-48.2026

Abstract

Purpose: This study investigates the direct effects of Green Intellectual Capital, Green Innovation, and Green Accounting on Firm Value in the Indonesian manufacturing sector. Moreover, this study examines the moderating role of Board Size based on Agency Theory and Board Size Paradox.Research Methodology: This study uses a quantitative panel data regression approach to analyze 276 observations from 92 publicly listed Indonesian manufacturing firms during 2022-2024, with data processed using Stata software.Results: Green Intellectual Capital positively affects Firm Value, Green Innovation does not significantly affect Firm Value, and Green Accounting negatively affects Firm Value. Board Size negatively moderates the relationship between Green Intellectual Capital and Firm Value and positively moderates the relationship between Green Accounting and Firm Value, but shows no moderating effect on the relationship between Green Innovation and Firm Value.Conclusions: Green Intellectual Capital enhances firm value, in line with Agency Theory. However, large boards weaken this effect due to administrative and coordination frictions, known as the board size paradox.Limitations: The study sample is limited to publicly listed manufacturing firms in Indonesia over a three-year observation period.Contributions: This study provides managerial insights into the board expansion effect on sustainable value creation for environmental strategies in emerging markets.
Ego Depletion VS Professional Commitment: The Auditor’s Role in Judgment Decision Making and Professional Skepticism Deasy Ariyanti Rahayuningsih; Nurti Widayati; Yusti Pujisari; Frasto Biyanto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p69-87.2026

Abstract

Purpose: This study examines the effect of ego depletion on professional commitment, with Judgment Decision-Making (JDM) and professional skepticism as mediating variables.Research Methodology: A quantitative explanatory design was employed. Using convenience sampling, data were collected from 113 active external auditors in public accounting firms (Kantor Akuntan Publik/KAP) in Jakarta and parts of Java Island through an online survey. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: Ego depletion significantly and negatively affects JDM and professional skepticism. However, its direct effect on professional commitment is not significant. JDM and professional skepticism fully mediate the relationship between ego depletion and professional commitment.Conclusions: Cognitive resource depletion weakens auditors’ judgment quality and professional skepticism, which subsequently undermines professional commitment. The findings support the Strength Model of Self-Regulation by demonstrating that depleted cognitive resources can hinder the manifestation of professional values.Limitations: The cross-sectional design limits causal inference, while self-reported data may involve social desirability bias. The sample is also limited to accounting professionals, restricting generalizability.Contributions: This study extends ego depletion literature by identifying JDM and professional skepticism as full mediators. Practically, audit firms should manage workloads and cognitive overload to protect auditors’ judgment, skepticism, and professional commitment. Future research should use longitudinal or experimental designs and examine the moderating role of character traits such as courage.
Executive Risk Asymmetry: CFO Equity Ownership, CEO Education, and Firm Risk Aan Marlinah; Munawar Muchlis; Nicken Destriana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p49-68.2026

Abstract

Purpose: This study examines whether Chief Executive Officer (CEO) and Chief Financial Officer (CFO) characteristics relate to firm risk asymmetrically and identifies which attribute holds the most robust association.Research Methodology: We analyze 372 firm-year observations of non-financial firms listed on the Indonesia Stock Exchange between 2022 and 2024. CEO financial education, CFO positional diversity, CFO stock ownership, and CFO gender are the variables of interest in this study. Idiosyncratic risk is regressed with firm and year fixed effects, with total volatility as a robustness check.Results: CFO stock ownership is negatively related to both risk measures (p < 0.01), while CEO financial education is positively related to idiosyncratic risk alone. Female CFOs are associated with higher total volatility only, and CFO positional diversity remains insignificant.Conclusions: Executive attributes have different empirical signatures. CFO equity exposure is associated with lower risk across all measures, whereas CEO financial education is associated with firm-specific risk alone.Limitations: The design identifies conditional associations rather than causal effects, and the binary executive indicators draw identification from executive turnover within the firms.Contributions: Whereas prior work examines CEO and CFO attributes in isolation, this study allows four characteristics to compete for explanatory power over firm risk in an emerging market, isolating CFO equity exposure as the most robust executive correlate. This extends the CEO versus CFO literature from financial policy to firm risk and positions CFO incentive design as a governance lever in its own right.
Digital Transformation and Firm Performance: The Moderating Role of CFO Co-optation Vonny Carolina; Astrid Rudyanto; Friska Firnanti; Indra Arifin Djashan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p89-101.2026

Abstract

Purpose: This study tests whether digital transformation affects firm accounting performance in Indonesian manufacturing firms, and whether Chief Financial Officer (CFO) co-optation moderates that effect.Research Methodology: This study analyzes 285 firm-year observations from 95 Indonesia Stock Exchange manufacturing firms (2022–2024) using Fixed Effects panel regression with Moderated Multiple Regression, applying one-tailed significance tests at the 10%, 5%, and 1% levels. The study measures digital transformation through text-mining keyword frequency in annual reports and codes CFO co-optation as a binary indicator for CFO appointment during the sitting Chief Executive Officer (CEO) tenure. The study estimates a Fixed Effects panel regression in Stata 17, selected through Chow and Hausman tests, with Moderated Multiple Regression testing the interaction effect.Results: Digital transformation lowers Return on Assets at the 10% significance level. CFO co-optation lowers ROA at the 5% level, but the interaction between digital transformation and CFO co-optation raises ROA at the 5% level, offsetting and reversing the direct penalty.Conclusions: Executive alignment through CFO co-optation buffers the short-term cost digital transformation imposes on profitability, consistent with Resource Orchestration Theory operating alongside Agency Theory rather than replacing it.Limitations: The sample covers manufacturing firms only, over a three-year window, using a keyword-based digital transformation proxy.Contributions: The findings extend Agency Theory and Resource Orchestration Theory into a joint governance-technology model and offer Indonesian regulators, boards, and CFOs concrete guidance on staffing and timing digital transformation initiatives.
ESG Performance, Firm Size, and Profitability: Evidence from listed non-financial firms in Indonesia and Singapore Erika Jimena Arilyn; Beny Beny; Maya Sova; Nicken Destriana
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p103-120.2026

Abstract

Purpose: This study examines whether Environmental, Social, and Governance (ESG) performance is associated with Return on Equity (ROE), whether firm size moderates the ESG–ROE relationship, and whether this differs between listed non-financial firms in Indonesia and Singapore during 2021–2024, integrating resource-based, agency, stakeholder, legitimacy, and signaling perspectives in a comparative panel framework.Research Methodology: This study uses a quantitative panel-data design with 130 firm-year observations from 48 listed non-financial firms in Indonesia and Singapore over 2021–2024 (from 208 potential observations, excluding 78 incomplete cases). Firm size is the log of total assets in U.S. dollars from Bloomberg. Hypotheses are tested with firm fixed-effects models and clustered standard errors, with Driscoll–Kraay errors, leverage controls, and winsorization as robustness checks.Results: The analysis yields robust null results across specifications; neither ESG performance, firm size, nor their interaction predicts ROE. Supplementary analysis, however, points to a marginally significant, more positive ESG–profitability relationship among Indonesian firms than Singaporean peers.Conclusions: These results caution against assuming favorable global ESG-financial performance evidence transfers to this ASEAN panel, offering standard-setters, investors, and managers evidence on whether firm size is a precondition for ESG performance to pay off.Limitations: The sample is restricted to publicly listed, non-financial firms with disclosed ESG scores, so findings do not extend to private or small unlisted firms.Contributions:The study provides standard-setters, investors, and managers in Indonesia and Singapore evidence on whether firm size conditions ESG performance payoffs, informing how ASEAN regulators tailor disclosure rules across firms of different sizes.
Understanding Digital Consumer Behaviour: Consumer Trust Mediating e-WOM Credibility, Responsiveness, Decisions, and Satisfaction Ahmad Sopyan; Teguh Maianto; Marthaleina Ruminda; Kamsariaty Kamsariaty; Purbanuara Parlindungan
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.v6i2.7293

Abstract

Purpose: This study examines the effects of e-WOM credibility and digital responsiveness on transaction decisions and customer satisfaction, with consumer trust as a mediating mechanism in e-commerce.Research Methodology: A quantitative, explanatory, cross-sectional survey was conducted using purposive sampling of 210 e-commerce users. Data were collected through a five-point Likert questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.Results: Consumer trust significantly influences customer satisfaction (β = 0.462) and transaction decisions (β = 0.418). E-WOM credibility significantly affects consumer trust (β = 0.466) and transaction decisions (β = 0.257), but not customer satisfaction directly. Digital responsiveness significantly improves customer satisfaction (β = 0.386), but does not significantly affect trust or transaction decisions. Consumer trust significantly mediates the effects of e-WOM credibility on customer satisfaction (β = 0.215) and transaction decisions (β = 0.195).Conclusion: Trust is a central mechanism in digital consumer behavior, while responsiveness primarily functions as a satisfaction-enhancing factor.Limitation: The cross-sectional design, self-reported data, selected variables, and limited generalizability constrain the findings.Contribution: The study extends the S–O–R perspective by demonstrating distinct pathways through which informational and service-related stimuli influence e-commerce outcomes.

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