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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 80 Documents
Pengaruh Brand Image dan Brand Trust terhadap Brand Loyalty melalui Customer Satisfaction sebagai Variabel Intervening Nike Alexander, Gabriel; 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.v4i1.3024

Abstract

Purpose: This research is designed to investigate the impact of brand image, brand trust, and customer satisfaction as mediating variables on brand loyalty, specifically towards Nike in Jakarta and Tangerang. Research Methodology: The study employs a quantitative methodology, with data analysis conducted using SMARTPLS version 4. Sampling was achieved through Simple Random Sampling methods. Results: The results indicate that while brand image has a significant effect on brand loyalty, it does not significantly impact customer satisfaction. On the other hand, brand trust shows a substantial contribution to both brand loyalty and customer satisfaction. Additionally, customer satisfaction is established as having a significant influence on brand loyalty. In terms of the effect of brand image on brand loyalty, customer satisfaction is not a mediating factor. However, in the dynamics between brand trust and brand loyalty, customer satisfaction emerges as a key mediating factor. Limitation: The research was only conducted on 100 respondents, so the existing data does not yet cover the population of Nike consumers in Indonesia. Apart from that, the scope of the research is only as far as Jabodetabek and several other cities so that areas other than Jabodetabek have not received accurate data representation. Contribution: From the results of the research examined, the author wants to make a contribution to Nike as a research object: Nike must look for model innovation to get a unique model in the eyes of consumers. Nike must make their shoes trustworthy to consumers. Nike must be able to provide satisfaction to consumers when shopping for Nike shoes. Nike must be able to provide the right satisfaction so that their shoes are always worn by consumers.
Analisis Pengaruh Strategi Promosi, Loyalitas dan Kepuasan Hidup Penggemar terhadap Niat Pembelian Kembali Album NCT Dream Hanifah, Nur; 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.v4i1.3043

Abstract

Purpose: This study aims to examine the influence of promotional strategies, fan loyalty, and life satisfaction on the intention to repurchase the NCT Dream album. Research methodology: A quantitative approach was used to collect data through questionnaires and data analysis techniques using regression with the SPSS 26 software. Results: The research results show that promotional strategies, loyalty and fan life satisfaction have a positive influence on repurchase intentions. Limitations: This research only focuses on NCT Dream fans in Indonesia; it was also conducted for 10 months so that fans’ repurchase intentions may change over this long period. Contribution: This research can be used by sellers who have a target market for fans of the boy group NCT Dream.  
Pengaruh Promosi, Harga, dan Kepuasan terhadap Loyalitas Pelanggan E-Commerce Shopee Wibawa, Tegar; Wijaya, Shierli
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.v4i1.3109

Abstract

Purpose: This study aimed to determine the level of loyalty in the use of shopees as an online shopping platform among students of the 2020-2023 cohorts in Business Management at Pradita University. These aspects include promotion, pricing, and satisfaction. Research methodology: The approach used in this study is a quantitative approach to data collection using research tools. This study used a survey method and questionnaire techniques to collect data, which were processed using SPSS version 26. Results: The results show that promotion does not influence customer loyalty, whereas price and satisfaction influence customer loyalty. Promotion, price, and satisfaction influence customer loyalty simultaneously. Limitations: The limitation of this research is that distributing questionnaires via gform is not completely helpful; sometimes there are still some respondents who do not fill out the questionnaire as honestly as possible. Distributing questionnaires via form and offline will predominately not be completed by potential respondents. The satisfaction variable in this study is affected by the symptoms of heteroscedasticity. Contribution: The author advises that Shopee can increase customer loyalty by maintaining prices and satisfaction so that it can increase Shopee customer loyalty.
Pengaruh Kompensasi dan Motivasi terhadap Kinerja Pegawai Fachrezi, Farhan Rifa; Prasetiyo, Budi
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.v4i1.3223

Abstract

Purpose: To determine the influence of improvement and motivation on the performance of Diskominfotik employees in the West Bandung Regency. Research methodology: The research instrument uses a questionnaire, the research method uses descriptive and associative methods, the application uses SPSS 25, and the survey used in this study uses a method of distributing questionnaires via Google Forms. Results: The results show that Compensation and motivation affect employee performance by 53.4%. Limitations: The variables estimated to have a relationship with the dependent variable are only connected in the conceptual framework of this study. Therefore, this conceptual framework does not include variables that may not have been included. Contribution: This study provides an overview of the West Bandung Regency Diskominfotik in making policies in terms of resolution and motivation.
Pengaruh MNC terhadap Ekonomi Politik Host Country: Studi Kasus KFC di Negara Jepang Nurhakim, Kasta Alfian; Wijayati, Hasna
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.v4i1.3284

Abstract

Purpose: This study aims to analyze how KFC, as a multinational corporation (MNC), influences the political economy of Japan as a host country. Methods: The study employs a qualitative descriptive research method, utilizing a literature review approach. Data analysis is conducted using Miles and Huberman's qualitative analysis framework, which includes data reduction, data presentation, and drawing conclusions/verification. Results: The study finds that MNCs can significantly impact the political economy of host countries. In the case of KFC in Japan, the influence is evident through economic growth driven by foreign direct investment, which creates jobs and boosts local income. Additionally, KFC introduces advanced management, operational, and marketing technologies, enhancing efficiency and productivity in the local fast food industry. Cooperation with local suppliers also stimulates growth in the agricultural sector and related industries in Japan. Limitations: This study is limited to a case study of a single MNC in one host country, which may restrict the generalizability of the findings to other political economy contexts. Contribution: This research contributes to the field of international relations, particularly within the concentration of global political economy studies, by providing insights into the impact of MNCs on the political and economic dynamics of host countries.
Analisis Audit Tenure, Ukuran Perusahaan, dan Audit DeIay terhadap KuaIitas Audit pada Perusahaan Subsektor Pertambangan Batubara yang Terdaftar di BEI Lubna Irhamna; M. Aryo Arifin; Nurmala, Nurmala
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.v4i1.3360

Abstract

Purpose: This study tests the hypothesis of audit tenure analysis of the effect of firm size and audit delay on audit quality in coal subsector mining companies listed on the Indonesia Stock Exchange. Research methodology: This study used quantitative data from 18 companies listed on the Indonesian Stock Exchange. The sampling technique used a purposive sampling method, and the samples that met the criteria for research were 13 companies over five years, totaling 65 financial reports for the 2018-2022 period. methods of SPSS 27. Data were collected from the documentation. Results: The results of this research partially show that Audit Tenure has no significant effect on audit quality, with a significance value of 0.720 > 0.05. Firm size does not have a significant effect on audit quality (0.933 > 0.05). Audit Delay has a significant effect on audit quality with a significance value of 0.001 < 0.05. We simultaneously obtained a significant value of 0.002 < 0.05, so simultaneously audit tenure, firm size, and audit delay influence quality audits. Limitations: Audit researchers are involved in coal subsector mining companies listed on the Indonesia Stock Exchange. Contribution: The researcher’s contribution to Audit Tenure, Firm Size, and Audit Delay on Audit Quality
Pengaruh GAAIS terhadap Personal Innovativeness: Sikap pada Lintas Generasi Kusuma, Vincentia Renata; Kornarius, Yoke Pribadi; Caroline, Angela; Gusti, Triningtyas Elisabeth Putri; Gunawan, Agus
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3436

Abstract

Purpose: To see the attitude of AI towards personal innovativeness and to see the differences in attitudes between generation Z and previous generations Research methodology: Respondents in this study are 1,293 people consisted of entrepreneurs and professional workers covering generation Z and previous generations. Results: GAAIS has influence of 9.5% on personal innovativeness, bus the data showa no statistically significant difference in attitude towards AI between cross-generational. Limitations: The analysis in this study still requires the addition of more in-depth variables such as personality, trust, social and subject norms to be able to predict attitudes towards AI in more depth. Contribution: This study is expected to provide deeper insight into the influence of attitudes towards AI on personal innovativeness, considering that in the future AI will be close on society.
Analisis Penyebab Internal dan Eksternal dalam Fraudulent Financial Reporting: Studi Tinjauan Literatur Fahrani, Andini Resa; Lestari, Adelia Sri; Putri, Nursela Rahma; Pasha, Nova Ayunda; Indrawati, Yuli; Halimah, Siti Nur
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3682

Abstract

Purpose: This research aims to analyze the internal and external causes that contribute to the occurrence of fraudulent financial reporting through a literature review, focusing on trends, developments, and under-explored areas.Methodology: This study analyzes 100 journals discussing the analysis of internal and external causes in fraudulent financial reporting from 2000 to 2024, sourced from reputable publishers. The research uses a systematic mapping study to identify, map, and categorize topics, methods, and source disciplines in fraudulent financial reporting research.Results: This study found that financial statement fraud is driven by a combination of internal factors (poor leadership, management dominance, lack of supervision, unrealistic targets, and excessive incentives) and external factors (financial pressures, rapid growth, and stock price pressure). The key finding is the interaction between these factors that triggers fraud.Conclusions: This study identifies internal and external factors, such as poor leadership, management dominance, and financial pressure, that trigger fraudulent financial reporting. It highlights the need for stronger governance and oversight to prevent FFR.Limitations: The study is based solely on a literature review of journals from 2000 to 2024, which may limit the scope of the research to the trends and findings presented in those publications.Contribution: The novelty of this study lies in highlighting the interaction between internal and external factors in fraudulent financial reporting and the need to strengthen regulatory oversight and corporate governance to prevent it.
Pengaruh Green Creativity terhadap Green Competitive Advantage dengan Mediasi Green Brand Image Isharina, Ikhtiara Kaideni; Ramadhani Abanan, Muchammad Zuhri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3705

Abstract

Purpose: This study explores the influence of green creativity on green competitive advantage in Surabaya's logistics industry, with green brand image as a mediator. With Indonesia's logistics sector facing urgent environmental challenges, sustainable innovations, and enhance a company’s eco-friendly image.Methodology: A quantitative approach was used. Data was gathered from 140 member companies of the Indonesian Trucking Association (Aptrindo) DPC Surabaya, with top management as respondents. A census sampling method was used, and the data was analyzed through Structural Equation Modeling (SEM) using a Partial Least Square (PLS) approach.Results: The findings show that green creativity positively affects both green competitive advantage and green brand image. Additionally, green brand image enhances green competitive advantage and mediates the relationship between green creativity and competitive advantage.Conclutions: To achieve sustainable competitive advantage, companies in the transportation sector need to continue to innovate through green creativity and build a strong green brand image. In doing so, companies will not only improve their brand image in the eyes of consumers but also strengthen their competitiveness in the increasingly competitive and sustainability-oriented logistics industry.Limitations: The study has limitations, including its focus on members of the Indonesian Trucking Association DPC Surabaya and the transportation sector.Contribution: Despite these limitations, it offers valuable insights for entrepreneurs, government bodies, investors, and academics aiming to promote sustainability in logistics and other sectors.
Analisis Strategi Manajemen Biaya di PT Unilever Indonesia dalam Mengoptimalkan Efisiensi Operasional dan Meningkatkan Profitabilitas Astika, Yunanik; Sholihah, Nikmatus; Retnowati, Eka; Fitria, Indah Ayu; Maulidia, Maulidia; Sofiyah, Sofiyah
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.3774

Abstract

Purpose: This research aims to analyze the cost management strategies implemented by PT Unilever Indonesia to optimize operational efficiency and enhance profitability within the competitive Fast Moving Consumer Goods (FMCG) sector.Methodology: This study employs a quantitative literature review, analyzing secondary data sourced from annual reports, journal articles, and company publications to identify patterns in PT Unilever Indonesia’s cost management practices.Results: The study finds that PT Unilever Indonesia’s cost management strategies, including supply chain optimization and technological adoption, have a positive correlation with operational efficiency and profitability.Conclusions: Cost management strategies implemented by the company have proven effective in achieving goals. Strategies that involve identifying patterns and trends over a period of time, with a focus on operational efficiency and improving financial performance.Limitations: This study relies on secondary data, which may limit insights into qualitative factors such as organizational culture that impact cost management effectiveness.Contribution: This research provides insights into effective cost management strategies for the FMCG sector, offering value to industry practitioners and academics focused on operational efficiency and profitability enhancement.