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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 80 Documents
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Pengaruh Dividen, Pertumbuhan Aset, dan Volume Perdagangan terhadap Volalitas Harga Saham JII70 Muhammad Rifqi Harish; Siti Amaroh
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2188

Abstract

Purpose: The study is intended to empirically examine the fundamental factors of micro companies in influencing stock price volatility in the Jakarta Islamic Index 70 From the period 2019-2023. The form of Islamic stock market reaction in the Jakarta Islamic Index 70 is shown by fluctuations resulting in stock price volatility events in the 2019-2020 period. Through this research, the fundamental factors taken, namely the distribution of company dividends, the growth of company assets, and the volume of stock trading in stocks in JII70 for the 2019-2020 period. Research Methodology: With data from the Indonesian stock exchange from 2019 to 2022, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 18 businesses that fit the bill. Results: The findings results of the study, which was conducted on 18 companies listed on the Jakarta Islamic Index 70 during the 2019-2022 period, showed that stock price volatility was influenced by variable dividend payout ratios with a significant value of 0.048, stock trading volume was also influential with a significant value of 0.041, and was not influenced by asset growth variables. Limitation: Some scientific limitations in this study, that this analysis only includes 3 independent variables whose capacity to explain the dependent variable is still somewhat limited. The companies listed in the Jakarta Islamic Index are 70, producing a small research sample and the research period is still relatively short. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about fluctuations, and stock price volatility can also utilize this research's findings as knowledge.
Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer Mohamad Anwar Thalib
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2370

Abstract

Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation. Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity. Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed.. Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.
Mapping Study of Design Thinking on Product Development in The Last 10 Years Ajeng Putri Hanifah; Iwan Sukoco; Anang Muftiadi
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2402

Abstract

Purpose: The availability of literature regarding design thinking concerning product development in recent years has not been able to be synthesized. So, this article is expected to be able to provide the development of a conceptual framework that can categorize how design thinking contributes to product development and provides a mapping presentation to visualize how research in the field of design thinking studies on product development has developed in the last 10 years. Methodology/approach: A systematic analysis was carried out on articles published in the last 10 years. Results/findings: Produce a conceptual frameworj that provides a typology to discuss the development of how design thinking contributes to the product development ecosystem and directs research for the future. Limitations: This article has limitations, first regarding evidence from articles that provide different perspectives and also topic of discussion. Second, the result obtained from the literature review are greatly influenced by use of keywords. Third, this study did not carry out an analysis related to the impact of the article through citation analysis. Contribution: This study responds to the increasing interest in design thinking and the rapid growth in the proliferation of studies by providing a review of design thinking and its relation to product development that has occurred over the last 10 years. Keywords: design thinking, product development, mapping study
Pengaruh Nilai Hedonis dan Nilai Utilitarian terhadap Niat Pembelian Tas Lokal pada Generasi Z Wanita Viola De Yusa
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2463

Abstract

Purpose: The purpose of this study is to look into the impact of hedonic and utilitarian values on Generation Z women's propensity to buy local bags. Methodology/approach: This research method uses a quantitative approach by collecting data through surveys and questionnaires. The sample in this study amounted to 160 respondents. SmartPLS and measurement model techniques were used to conduct this research. Results/findings: The research results show that hedonic value and utilitarian value have a significant influence on the intention to purchase local bags among Generation Z women. Hedonic value contributes positively to purchase intention. Utilitarian value also contributes positively to purchase intention, indicating that the usefulness and benefits provided by local bags also influence generation Z women's purchase intention. Limitations: This study has limitations, such as limited sample size and limitations in generalizing the results to other populations. Future research can expand the scope and explore other aspects that can influence the intention to purchase local bags among Generation Z women, such as relevant social, psychological and cultural factors. Contribution: For those involved in the local fashion business and marketers creating tailored marketing tactics, these findings have significant ramifications. The attractiveness and desire of Generation Z women to purchase local goods can be increased by raising the hedonic value and functional value of local bag products. The findings of this study can help assist the creation of products that are better adapted to the demands of female generation Z consumers by revealing their preferences and driving forces while making local bag purchases.
Analisis Financial Distress pada Perusahaan Konstruksi selama PSBB-PPKM era COVID-19 di Indonesia Lucky Satria Budiman
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2583

Abstract

Purpose: The purpose of this study is to analyze the extent of financial distress experienced by construction companies during the implementation of the PSBB-PPKM policy in the COVID-19 era during 2020-2022. Methodology/approach: This research methodology uses descriptive statistical analysis and review studies in a quantitative approach. The data used is secondary data sourced from the financial statements of construction companies that have been listed on the Indonesia Stock Exchange, then processed and analyzed using the Microsoft Excel application. Result/findings: During the implementation of the PSBB-PPKM policy, there were 31 samples of construction companies detected as financial distress, 12 and 20 samples of companies detected as grey area and safe zone. Financial distress companies occur because they have poor profitability ratios and the largest solvency ratios among other groups, gray area companies occur because they have large solvency ratios and poor profitability ratios, and safe zone companies occur because they have high liquidity and profitability ratios, and the smallest solvency ratios among other group companies. Limitation: The limitations of this study are the lack of consistent research analysis directions in previous journals, and not all sample company financial statements provide specific explanations of the development of account items in their financial statements. Contribution: This research can contribute as one of the main references of stakeholders to make decisions that can avoid losses in the current financial situation of construction companies in Indonesia in the future.
Pengaruh Reward, Punishment, dan Budaya Organisasi terhadap Kinerja Mitra PT Hannas Fantastic Tour Nur Aini; Shafitranata Shafitranata; Asri Winanti Madyoningrum; Ria Octavia
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2680

Abstract

Purpose: Aim of this research is to analyse and measure the effect of reward, punishment, and organizational culture on the performance of PT Hannas Fantastic Tour partners both partially and simultaneously. Methodology/approach: This research uses quantitative methods with sampling using surveys supported by instruments in the form of questionnaires to all partners via google form. The sampling technique used was random sampling with a sample of 130 respondents. The analysis test uses multiple linear regression with descriptive analysis methods, classical assumption tests, and hypothesis testing. Results/findings: The results showed that partially, reward has no significant effect on performance; punishment has no significant effect on performance; organizational culture has a significant effect on performance. Simultaneously, reward, punishment, and organizational culture have a significant effect on performance. Limitations: The research measures the influence, the measurement is only carried out at one branch and not concluded the whole company. Contribution: The contribution of this research is to provide solutions to the welfare of company partners through providing clear work contracts so that partners have work attachments, it is expected to increase work productivity.
Faktor – Faktor Yang Mempengaruhi Pemahaman Penerapan SAK EMKM pada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Di Kecamatan Tanjung Karang Pusat Rahmadianti, Syahra Surya; Maryani, Maryani; Pentiana, Destia
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2693

Abstract

Purpose: This study aimed to understand the implementation of the SAK EMKM among MSME actors in the Tanjung Karang Pusat District. Methodology/Approach: This study used quantitative research methods with a field study approach. The research population consisted of MSME actors in Tanjung Karang Pusat District, Bandar Lampung City, totaling 4,402 MSME units. Data were collected through interviews, observations, and the use of questionnaires, whose validity and reliability were tested. Results: The results obtained from this research paint a vivid picture, revealing that the effectiveness of SAK EMKM implementation within the ambition of Bandar Lampung City is significantly shaped and influenced by the degree of socialization of these standards. Furthermore, the educational attainment of MSME operators and the duration of their business establishment have emerged as pivotal factors that profoundly impact their understanding and practical application of SAK EMKM. In essence, this research reveals a multifaceted landscape of influences that intersect and converge within the dynamic world of MSMEs, casting light on the intricate relationships between financial standards, educational backgrounds, and temporal aspects of business development in Bandar Lampung City. Limitations: The involvement of MSME researchers in Tanjung Karang Pusat District. Contribution: The researcher’s contribution to factors that influence the understanding of the implementation of SAK EMKM.
Pengaruh Hedonic Shopping Motives, Sales Promotion, Fashion Involvement terhadap Impulse Buying Shopee Ngadiman, Sabrina; Pradana, Bayu Laksma
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2988

Abstract

Purpose: Consumer impulse buying has received considerable attention in consumer research. This phenomenon is interesting because it is not only driven by various internal psychological factors but also influenced by external stimuli related to the market. This study aims to determine whether there is an influence between Hedonic Shopping Motives, Sales Promotion, and Fashion Involvement on Impulse Buying of a Pradita University student class of 2020 – 2023 Business Management Study Program, Retail Management, and Accounting, who use Shopee e-commerce. Method: A quantitative survey method was used. The sampling technique used the nonprobability sampling method and purposive sampling, with a total sample of 140 people. Data collection techniques using online questionnaires. Primary and secondary data were used in this study. The analytical tool used in this study was multiple regression using SPSS 26. Results: The results of this research show that Sales Promotion and Fashion Involvement have no effect on impulse buying on the Shopee application, while Hedonic Shopping Motives have a significant positive effect on Impulse Buying among the Pradita University student class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use Shopee e-commerce. Limitation: The limited scope of research focuses only on Pradita University students from 2020 to 2023. Contribution: Fashion involvement has no influence on impulse buying among Pradita University students’ class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use the Shopee application.
Studi Empiris Terkait Loyalitas Pelanggan pada Bisnis Coffee Shop Wijaya, Vanessa; Widjaja, William
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2998

Abstract

Purpose: The rapid growth of coffee outlets in Indonesia has increased competition in this industry, thus encouraging each coffee outlet to continue to innovate with superior products that differentiate it from competitors. This research aims to analyze the influence of brand equity on customer loyalty at Kopi Nako outlets, by considering the role of purchasing intention variables and purchasing decisions as intervening variables. Research Methodology: The research method used is ex-post facto with a quantitative approach. The sampling technique used is non-probability sampling with a purposive sampling method based on the population. Data was collected through questionnaires given to 104 respondents, who were consumers of Kopi Nako or had interacted directly with the Kopi Nako brand. Results: The findings of this research reveal that there is a positive and significant influence between brand equity on customer loyalty through purchase intentions and purchase decisions. Limitation: 1. The number of respondents is only limited to 104 respondents, researchers believe that involving a larger number of respondents can increase the level of accuracy and representation of research results. 2. The research variables that are the focus of this research are limited to brand equity, purchase intention, purchase decision, and customer loyalty. There are various other factors that might influence customer loyalty in the context of Kopi Nako, such as customer satisfaction, word-of-mouth (WOM), and marketing mix. Contribution: The achievements of this research can contribute to the understanding of marketing theory, especially in the context of the relationship between brand equity, purchase intention, purchase decisions, and customer loyalty. Apart from that, marketing practitioners, especially those in the coffee industry such as Kopi Nako, can use these findings to develop more effective marketing strategies.
Analisis Pengaruh Faktor Produk, Merek, dan Channel terhadap Keputusan Pembelian Konsumen Brand Mixue Yurinonica, Aveidel Arven; Yusrin, Nur Amalyna
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.3008

Abstract

Purpose: One of the developments in the F&B (Food and Beverage) industry in the world in the form of dessert which is currently increasing is Mixue ice cream & tea which comes from a franchise company from China founded in 1997 which has achieved success in the ice cream industry with more than 10,000 outlets both in and outside China. This The purpose of this research is useful in further researching product, brand and channel factors that can influence purchasing decisions for the Mixue brand. It is hoped that the theoretical benefits will be able to add to case studies regarding product, brand and channel factors. Practical benefits, research can provide input to the Mixue brand or other ice cream outlet brands to develop marketing strategies so as to increase the potential for purchase conversions Research methodology: The research method used was quantitative, involving 93 respondents from the Indonesian area. Results: The result of the regression analysis shows that brand and channel have a significant positive influence on purchasing decisions, while product is not significant. The strategic implication of these findings can help Mixue and similar industries optimize marketing strategies and increase consumer purchasing potential. Limitations: 1. In the research, the three variables that have a significant positive relationship and are accepted are only brand and channel, while products have negative value. 2. In this research, there is no intermediary or mediating factor between variable x and variable y. Contribution: The author advises that because competition is getting tougher with the many competitors of other F&B stores such as Momoyo, Wedrink and Ai-Cha, therefore Mixue must be able to meet the needs of its consumers, such as improving its products by increasing the variety of menus that consumers want. The Mixue channel is expected to continue to improve. up to date and make the content as interesting as possible on social media so that people don't miss out on finding out information about Mixue itself as well as increasing the number of branches or outlets in strategic positions so they are easy to reach.

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