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INDONESIA
Reviu Akuntansi, Manajemen, dan Bisnis
Published by Goodwood Publishing
ISSN : -     EISSN : 2797958X     DOI : https://doi.org/10.35912/rambis
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 326 Documents
Psychological Safety as a Mediator Between Digital Competence, Employee Agility, and Employee Performance Aryawa Galuh Sidadipraja; Basrowi Basrowi; Uli Wildan Nuryanto
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.p385-403.2026

Abstract

Purpose: This study examines the direct and indirect effects of Digital Competence and Employee Agility on Employee Performance, with Psychological Safety serving as a mediating variable among employees of PT PIP.Research Methodology: This study employed a quantitative explanatory research design. Data were collected from 373 permanent employees of PT PIP using proportionate stratified random sampling, ensuring that each employee stratum was represented proportionally to its size in the population. A structured questionnaire with a five-point Likert scale was used as the research instrument. The data were analyzed using Structural Equation Modeling–Partial Least Squares with SmartPLS version 3.2.9.Results: The findings indicate that Digital Competence and Employee Agility have positive and significant effects on Employee Performance. Both variables also positively influence Psychological Safety, which significantly enhances Employee Performance.Conclusions: The study concludes that improving employee performance in the power generation industry requires not only strong digital competencies and employee agility but also the development of a psychologically safe work environment that enables employees to adapt, collaborate, and perform effectively during digital transformation.Limitations: This study was limited to permanent employees of PT PLN Indonesia Power and employed a cross-sectional research design, which restricts the generalizability of the findings to other industries and organizational contexts.Contributions: This study contributes to the literature on digital transformation and human resource management by integrating Human Capital Theory, Resource-Based View, Social Exchange Theory, and Theory of Performance to explain mediating role of Psychological Safety in the relationships between Digital Competence, Employee Agility, and Employee Performance.
Digital Marketing Mix, Brand Image, and Customer Experience Shaping Purchase Intention in Medan Surya Bakti
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.p329-341.2026

Abstract

Purpose: This study examines how the digital marketing mix, brand image, and customer experience relate to purchase intention through customer trust and perceived value among e-commerce consumers in Medan, Indonesia.Research methodology: A cross-sectional online survey yielded 385 valid responses through purposive sampling. The measurement and structural models were assessed using partial least squares structural equation modeling in SmartPLS 4.0, with 5,000 bootstrap resamples for indirect effects.Results: All eleven direct paths were positive and statistically significant. The six indirect effects through trust and perceived value had confidence intervals excluding zero, consistent with complementary partial mediation. The model explained 62.7% of the variance in purchase intention. Customer experience had the largest estimated total association among the three antecedents.Conclusions: The results support coordinated attention to digital marketing, brand perceptions, and customer experience, together with trust and value evaluations.Limitations: Cross-sectional self-reports and non-probability sampling restrict causal interpretation and generalization beyond the sampled consumers.Contribution: Drawing on contemporary customer experience theory and the integrative customer-perceived-value framework, this study specifies trust and value as parallel organismic pathways within the stimulus–organism–response model. It provides a context-specific account of how evaluations of digital touchpoints relate to purchase intention.
Intelligence, Trust, and Transparency in Young Consumers’ Adoption of AI Marketing Applications in Medan Tengku Syarifah
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.p343-355.2026

Abstract

Purpose: This study examines associations between perceived intelligence, trust, usefulness, ease of use, social influence, and young consumers' intention to adopt Artificial Intelligence (AI) marketing applications in Medan, Indonesia.Research methodology: A cross-sectional online survey collected 373 responses from consumers aged 18–35 between January and March 2025. Partial least squares structural equation modeling in SmartPLS 4 used 5,000 bootstrap subsamples to assess direct and indirect relationships.Results: Perceived intelligence, trust in AI, perceived usefulness, and social influence were positively associated with adoption intention. Algorithmic transparency was positively associated with trust. The reported indirect effect through trust was 0.129. Ease of use was associated with usefulness and indirectly with adoption intention, but its direct path to intention was not significant. The model explained 58.4% of the variance in adoption intention.Conclusions: The findings support examining functional benefits, trust, and social endorsement together when explaining AI marketing adoption intentions.Limitations: Cross-sectional self-reports from one city restrict causal inference and generalizability. The reported model does not establish whether transparency's association with intention is fully mediated.Contribution: The study connects acceptance models with the updated signaling-theory perspective and explainable-AI research, positioning perceived transparency as a potential trust signal and distinguishing it from perceived intelligence and functional usefulness in a young Indonesian consumer sample.
E-Marketing Mix and Consumer Interest in Muslimah Fashion Purchase Decisions Among Indonesian Millennials Dian Wahyuni
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.p357-371.2026

Abstract

Purpose: This study examines relationships between the seven electronic marketing mix dimensions, consumer interest, and purchase decisions for Muslimah fashion among millennial consumers on Indonesian e-commerce platforms.Research Methodology: A quantitative, cross-sectional online survey targeted consumers born between 1981 and 1996 who had purchased Muslimah fashion within the preceding 12 months. Five-point Likert-scale responses were analyzed using structural equation modeling, with 5,000 bootstrap resamples specified for indirect relationships.Results: The reported analysis indicates positive relationships between all seven marketing mix dimensions and consumer interest, and between interest and purchase decisions. Indirect relationships through interest were reported for all seven dimensions. The available results do not establish their relative magnitude or distinguish full of partial mediation.Conclusions: The reported pattern is consistent with examining consumer interest as an intermediary between digital marketing cues and self-reported purchase outcomes.Limitations: Cross-sectional self-reports limit causal inference. Missing sample-size details, construct-level estimates, and indirect-effect confidence intervals constrain verification; the purchase measure also combines behavior, satisfaction, and intention.Contributions: The study connects the seven-dimension marketing mix with contemporary stimulus–organism–response research in social commerce, emphasizing consumer interest as an internal evaluation and distinguishing that construct from purchasing behavior in a culturally specific fashion setting.
Digital Marketing, CRM, Innovation Orientation, and Market Responsiveness in Medan SME Competitiveness Rosnaida Rosnaida
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.p373-384.2026

Abstract

Purpose: This study examines digital marketing capabilities, Customer Relationship Management (CRM), and innovation orientation in relation to SME competitive advantage in Medan, Indonesia, with market responsiveness as a proposed mediator.Research Methodology: A cross-sectional survey collected 243 valid responses from SME owners and managers between July and September 2024 using purposive sampling. Covariance-based structural equation modeling in AMOS 26.0 used maximum likelihood estimation and 5,000 bootstrap resamples.Results: Digital marketing capabilities and innovation orientation showed significant positive direct and indirect relationships with competitive advantage. CRM had a significant indirect relationship through market responsiveness, whereas its direct relationship was not significant. Indirect estimates were 0.104, 0.081, and 0.120, respectively. Innovation orientation had the largest total point estimate, although differences between effects were not tested.Conclusions: The findings are consistent with market responsiveness connecting strategic capabilities to competitive advantage. CRM’s nonsignificant direct path does not establish that its contribution operates exclusively through this mediator.Limitations: The single-city, cross-sectional design and self-reported measures restrict causal inference and generalizability.Contributions: The study connects contemporary resource-based value-creation theory with dynamic-capabilities research, examining market responsiveness as a specific pathway between digital, relational, and innovation capabilities and perceived competitive advantage in an Indonesian SME setting.
Capital Structure and Financial Performance: Evidence from Vietnamese Insurance Listed Companies Tran The Nu
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.v6i1.7655

Abstract

Purpose: This study examines how capital structure relates to the financial performance of life and non-life insurance companies in Vietnam, an emerging market where the sector has grown quickly but has received limited empirical attention.Methodology: A balanced panel of 27 insurers over 2018-2024 (189 firm-year observations) was analyzed. Performance is measured by Return on Assets (ROA) and Return on Equity (ROE), and capital structure by Leverage (LEV) and the Short-Term Liabilities Ratio (STD), with firm size, asset turnover, revenue growth, and insurance type as controls. After specification and diagnostic tests, fixed-effects models with Driscoll-Kraay standard errors were estimated.Results: Leverage is positively and significantly related to both ROA and ROE, while the short-term liabilities ratio has no significant effect. Asset turnover raises ROE, whereas firm size and revenue growth lower it.Conclusions: The drivers of profitability differ depending on whether performance is judged from total assets or from shareholders' equity, and effective liability management and asset use matter more than liability maturity.Limitations: The sample is limited to 27 insurers, and the fixed-effects design cannot estimate the effect of insurance type.Contributions: The study adds evidence from an emerging insurance market and separates the level of leverage from its maturity composition.