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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 326 Documents
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Artificial Intelligence Personalization's Dual Affective Effects on Trust and Purchase Moderated by Agreeableness and Neuroticism Asiah Nurrahmah; Suliyanto Suliyanto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6.n3.p253-272.2026

Abstract

Purpose: This study examines the dual affective effects of Artificial Intelligence (AI)-powered personalized advertising on consumer trust and purchase intention in TikTok Shop, with Agreeableness and Neuroticism as moderators.  Research Methodology: A quantitative survey of 355 active TikTok Shop users in Indonesia was conducted and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9.  Results: AI Perceived Personalization enhances Perceived Emotional Support but does not trigger Emotional Creepiness. Perceived Emotional Support positively affects Trust, while Emotional Creepiness negatively affects Trust, and Trust drives Purchase Intention (PI). The positive path through Perceived Emotional Support significantly mediates the personalization–trust relationship, while the negative path does not. Agreeableness and Neuroticism significantly moderate affective responses.  Conclusions: AI personalization mainly works through positive affect, particularly emotional support, to build trust and PI. Creepiness rarely arises but damages trust when it does. Affective responses are asymmetric, with positive reactions being more salient in the Indonesian TikTok Shop context.  Limitations: The study is limited by a predominantly young, digitally intensive, personalization-exposed Indonesian sample, the absence of regional domicile data, reliance on purchase intention rather than actual behavior, and examination of only Agreeableness and Neuroticism.  Contributions: Extends Affective Event Theory (AET) into a dual-affective-route asymmetric model, integrates Big Five personality traits as boundary conditions, and contextualizes AI personalization research in emerging markets.
User Experience, Perceived Quality, and Service Quality as Determinants of E-Commerce Loyalty Mediated by Trust Ahmad Sopyan; Nanda Pramana Putra; Nanda Fathiyah Gumay; Suharto Suharto
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.p121-139.2026

Abstract

Purpose: This study investigates the effects of user experience, perceived quality, service quality, and customer engagement on customer loyalty in e-commerce, with consumer trust as a mediating variable. Research Methodology: A quantitative approach was applied using survey data collected from 389 e-commerce users in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) to examine the proposed relationships. Results: User experience, perceived quality, and service quality significantly enhance consumer trust. Consumer trust positively influences customer loyalty and mediates the relationship between these factors and loyalty. Customer engagement significantly affects loyalty both directly and indirectly through consumer trust. However, service quality does not show a significant direct effect on customer loyalty. Conclusions: Consumer trust plays a central role in developing customer loyalty in e-commerce. Enhancing user experience, perceived quality, service quality, and customer engagement can strengthen trust and encourage long-term customer relationships. Limitations: This study is limited to Indonesian e-commerce users and employs a cross-sectional design, which may restrict broader generalization. Contributions: This study extends e-commerce loyalty research by demonstrating the mediating role of consumer trust and highlighting customer engagement as both a direct and indirect determinant of loyalty.
Exploration of Centennial Generation's Visual Attention Towards Digital Investment Platforms: An Eye-Tracking-Based Neuromarketing Approach Saiful Aminudin Al Kusuma Putra; Yudhi Ferdi Andri Asmawan
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.p141-154.2026

Abstract

Purpose: The purpose of this study is to explore the visual attention patterns of Generation Z (Centennials) on digital investment platforms.Research Methodology: Using an eye-tracking-based neuromarketing approach, supported by a quantitative approach, this study conducted an experiment to compare the visual behavior of novice and experienced investors. The sample in this study consisted of 90 students and capital market practitioners using a snowball collection techniqueResults: The results show that investors predominantly focus on the order book, running trade, and stock chart features. Furthermore, there are significant differences. Experienced investors have a strategic attention pattern, starting with viewing the global market overview (Global Index) before focusing on specific data (Order Book, Running Trade). They also master analytical tools and spend time on chart indicators. In contrast, novice investors tend to be exploratory, spending more time processing real-time data and focusing more on price visualizations (Stock Charts).Conclusions: The conclusions of this study emphasize the importance of app design tailored to user experience levels to effectively increase financial literacy and inclusion.Limitations: This study is limited by its geographical focus on Generation Z participants in Surabaya, which may restrict the generalizability of the findings to other regions or demographic contexts. Additionally, the use of a single digital investment platform may limit cross-platform applicability.Contributions: This study contributes original insights by integrating eye-tracking-based neuromarketing methods into the context of digital investment behavior among Generation Z in Indonesia an area that remains underexplored.
The Roles of Brand Trust and Attitude in Indonesian Gen Z Plant-Based Food Purchases Andina Fasha; Joanne Joanne; Edy Yulianto Putra; Winny Angelina Liangdra
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.p155-171.2026

Abstract

Purpose: This study aims to analyze how perceived value, self-efficacy, and social influences affect attitudes and brand trust, and how these factors impact the online purchase intention for plant-based foods among Generation Z in Batam City.Research Methodology: This study employs a quantitative approach and purposive sampling. The sample consisted of 223 Generation Z consumers in Batam City who had purchased plant-based food online. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS.Results: Perceived value significantly influences attitude, and self-efficacy significantly influences brand trust. Furthermore, only attitude has been proven to have a significant effect on online purchase intention. On the other hand, social influencedid not affect attitude; perceived value did not affect brand trust; and brand trust did not significantly influence online purchase intention.Conclusions: These findings indicate that, in the context of plant-based foods, fostering positive internal attitudes among consumers is far more crucial for driving online purchase intent than relying solely on external social influences or brand trust.Limitations: This study's limitations include the absence of other variables, such as electronic word of mouth (e-WOM), and the research's scope, which remains limited to Batam City.Contributions: This study contributes to the understanding of digital marketing strategies, particularly in the field of plant-based foods, by targeting Generation Z. This contribution is important for marketers, food companies, and researchers in management and marketing disciplines to develop more effective strategies in building positive attitudes, brand trust, and online purchase intent.
The Influence of Workload, Burnout, Autocratic Leadership On Employee Performance Mediated By Work Life Balance Lina Indiarti
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6.n3.p273-285.2026

Abstract

Purpose: This study aims to examine the influence of workload, burnout, and autocratic leadership on employee performance, with work–life balance as a mediating variable in the Indonesian aviation sector.Research Methodology: This study employed a quantitative approach involving 311 respondents selected from 1,400 employees through simple random sampling using the Slovin formula. Data were collected through structured questionnaires and analyzed using PLS-SEM with SmartPLS 4.2 to assess measurement validity, reliability, and structural relationships.Results: The findings indicate that workload (T = 4.522), burnout (T = 1.884), and autocratic leadership (T = 4.978) have positive and significant indirect effects on employee performance through work–life balance, based on a critical T-value of 1.66. The model explains 54.9% of the variance in employee performance (R² = 0.549), while the remaining 45.1% is attributed to factors outside the model.Conclusions: Work–life balance plays a significant mediating role in the relationships between workload, burnout, autocratic leadership, and employee performance. These findings highlight the importance of managing organizational demands and leadership practices to support employee performance.Limitations: This study was limited to a single Indonesian aviation company and a sample of 311 employees, which may restrict the generalizability of the findings.Contributions: This study contributes to contemporary applications of Job Demands–Resources (JD-R) Theory by highlighting the mediating role of work–life balance in the relationships betweenworkload, burnout, autocratic leadership, and employee performance, while providing practical insights into workload management, leadership practices, and employee well-being in the aviation industry.
From Intention to Hybrid Entrepreneurship: A Systematic Review of Transition Determinants Daniel Efendi; Wirawan Endro Dwi Radianto; Thomas Stefanus Kaihatu; Christina Magdalena Haryono
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6.n3.p307-327.2026

Abstract

Purpose: This study aims to synthesize the multidimensional determinants of Entrepreneurial Intention (EI), Entrepreneurial Behavior (EB), and Hybrid Entrepreneurship (HE), and propose an integrated framework explaining the transition from intention to full entrepreneurship, with implications for Indonesia.Research Methodology: A systematic literature review was conducted according to the PRISMA 2020 guidelines. Thirty-five Scopus-indexed Q1–Q4 studies published between 2020 and 2025 were selected and analyzed using qualitative thematic synthesis based on the Theory of Planned Behavior, Social Cognitive Theory, Resource-Based View, and Family Embeddedness Perspective.Results: Self-efficacy, attitudes, perceived behavioral control, mindset, and psychological capital predicted EI and EB. Entrepreneurship education mainly influences EI indirectly through self-efficacy, mindsets, and attitudes. Family, social, and peer support strengthen EI, with contextual and demographic factors moderating these relationships. Hybrid entrepreneurship enables a low-risk transition to full entrepreneurship through financial motivation, family support, and work experience.Conclusions: Entrepreneurial development can be best explained as a sequential process from EI to EB, HE, and full entrepreneurship, with self-efficacy and family support serving as the core mechanisms.Limitations: This review included only 35 Scopus Q1–Q4 studies published between 2020 and 2025.Contributions: This study provides an integrated framework for entrepreneurship research and offers practical recommendations for entrepreneurship education, family support systems, and hybrid entrepreneurship policies in Indonesia. 
ESG Performance and Firm Value: The Mediating Role of Corporate Profitability among IDX ESG Leaders Dewi Nurjannah; Lina Saptaria
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6.n3.p287-306.2026

Abstract

Purpose: This study examines the effects of Environmental, Social, and Governance (ESG) performance on firm value, with profitability as a mediating variable, among companies included in the IDX ESG Leaders Index during 2021–2024.Research Methodology: his quantitative study uses firm-year observations from 18 companies that were consistently included in the IDX ESG Leaders Index throughout the 2021–2024 period, resulting in 72 firm-year observations. The companies were selected using purposive sampling. Secondary data obtained from annual and sustainability reports were analyzed using Partial Least Squares Structural Equation Modeling.Results: Environmental and Governance Performance significantly enhance profitability and firm value, while Social Performance has no significant effect. Profitability positively affects firm value and significantly mediates the effects of Environmental and Governance Performance, but not Social Performance, on firm value.Conclusions: Environmental and Governance Performance contribute to firm value directly and through improved profitability, whereas Social Performance does not show a significant relationship with profitability or firm value.Limitations: This study is limited to 18 companies consistently included in the IDX ESG Leaders Index during the 2021–2024 period, which may constrain generalizability and the ability to capture long-term ESG impacts.Contributions: This study contributes to the ESG literature by proposing an integrated theoretical framework that extends Stakeholder Theory and Signaling Theory, offering a new theoretical perspective on how distinct ESG dimensions influence profitability and firm value among companies listed in the IDX ESG Leaders Index.
Do Green HRM Practices Translate into Green Behavior? Evidence from Hotels in South Sulawesi, Eastern Indonesia Djusniati Rasinan; Mika Mallisa; Carolus Askikarno Palalangan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6i1.7462

Abstract

Purpose: This study examines whether Green Human Resource Management (GHRM) practicesgreen recruitment and selection, green training and development, and green performance appraisaltranslate into employee green behavior, and whether green organizational commitment mediates that translation in hotels in South Sulawesi, Eastern Indonesia.Research Methodology: A cross-sectional survey collected data from 217 employees of three- to five-star hotels in South Sulawesi through purposive sampling. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, and indirect effects were assessed through bootstrapping with 5,000 resamples.Results: Green training and development (β = 0.265) and green performance appraisal (β = 0.152) significantly affect employee green behavior, whereas green recruitment and selection does not (β = 0.099; p = 0.095). All three practices significantly influence green organizational commitment, the strongest single predictor of green behavior (β = 0.360). Commitment shows indirect-only (full) mediation for the recruitment path and complementary (partial) mediation for the training and appraisal paths; the model explains 50.4% of the variance in green behavior.Conclusions: GHRM promotes green behavior primarily by strengthening employees’ commitment to organizational environmental goals rather than merely enforcing compliance.Limitations: The cross-sectional design, self-reported data, and purposive single-province sample limit causal inference, introduce potential response bias, and constrain generalizability.Contributions: This study proposes a novel Green Commitment-Mediated HRM Framework, extending AMO and Social Exchange theories by explaining how green organizational commitment mediates the effects of distinct GHRM practices on employee green behavior.
Strategic Digital Orientation and Firm Performance: the Mediating Role of Business Agility in Makassar, Indonesia Wendy Kala Tikupadang; Otto Randa Payangan; Carolus Askikarno Pala’langan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6i1.7463

Abstract

Purpose: This study examines how strategic digital orientation affects firm performance and whether business agility mediates that relationship among firms operating in Makassar, Indonesia, a regional economic hub in Eastern Indonesia.Research Methodology: A quantitative, explanatory cross-sectional survey was conducted with 218 managers of service, trade, and manufacturing firms in Makassar selected through purposive sampling. Constructs were measured with five-point Likert scales, and the mediation model was estimated using PLS-SEM in SmartPLS 4.0 with 5,000 bootstrap resamples.Results: Strategic digital orientation positively affects firm performance (β = 0.214; p = 0.001) and business agility (β = 0.580; p < 0.001), and business agility positively affects firm performance (β = 0.528; p < 0.001). Business agility partially mediates the relationship, with the indirect effect (β = 0.306) accounting for 58.8% of the total effect, explaining 51.2% of the variance in firm performance.Conclusions: Strategic digital orientation improves performance directly and, more substantially, indirectly through business agility, indicating that the benefits of a firm's strategic digital orientation are realised largely through agile capabilities rather than through digital commitment alone.Limitations: The cross-sectional design limits causal inference, the use of self-reported perceptual measures may introduce common method bias, and the single-city sample constrains generalisability to other regions and sectors.Contributions: The study empirically tests business agility as a mechanism linking strategic digital orientation to firm performance and provides firm-level evidence from a secondary metropolitan area in an emerging economy.
Determinants of Product Sustainability in the B2B Industrial Lubricant Sector: The Mediating Role of Customer Satisfaction Dhendy Kurniawan; Lutfi Firdaus Novianto; Sugiyanto Sugiyanto; I Made Sukresna
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6.n3.p405-425.2026

Abstract

Purpose: The impetus for this study arises from the growing importance of retaining industrial customers and maintaining consistent sales performance amid increasingly stringent environmental requirements, pressures for operational efficiency, and expanding adoption of sustainable business practices.Research Methodology: Quantitative data were obtained through questionnaires administered to 150 industrial B2B customer companies that had been selected by means of purposive sampling. Analysis data using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.Results: Empirical findings indicate that service quality, product quality, price perception, and green marketing each exert a positive and statistically significant influence on customer satisfaction and product sustainability. The analysis confirms that customer satisfaction partially mediates the relationships between these four antecedents and product sustainability.Conclusions: The analysis demonstrates that customer satisfaction acts as a crucial bridging mechanism. Specifically, it functions as a partial mediator, meaning that while the four antecedent variables directly influence product sustainability, their overall effectiveness is significantly amplified when they successfully cultivate customer satisfaction first.Limitations: Both the geographical and organizational parameters of the study are restricted to industrial B2B clientele of PT Pertamina Lubricants within Sales Region IV, an area encompassing Central Java and DIY.Contributions: These results underscore the necessity of an integrated managerial strategy encompassing dependable service and distribution processes, uniform lubricant quality and performance, equitable and flexible pricing mechanisms, and the ongoing deployment of marketing initiatives oriented toward environmental concerns.

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