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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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Organizational Attractiveness, Social Media, dan Corporate Reputation sebagai Mediasi Employer Branding terhadap Intention to Apply For a Job Abanan, Muchammad Zuhri Ramadhani; Moko, Wahdiyat; Firanda, Brilian Setia; Aini, Maya Faridhotul
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.v4i2.3781

Abstract

Purpose: To determine the direct influence of employer branding, social media, organizational attractiveness, and corporate reputation on the intention to apply for a job. Additionally, the study aims to investigate the indirect effect of employer branding on the intention to apply for a job through social media, organizational attractiveness, and corporate reputation. Research methodology: The research was conducted on university alumni in Malang. It employed a survey method using a questionnaire as the data collection tool. The study involved 210 respondents from both public and private universities in Malang. A Likert scale ranging from 1 to 5 was used for measurement. The analysis was performed using Structural Equation Modeling (SEM) with PLS software. Results: The study reveals that employer branding significantly boosts job application intentions, with social media serving as a mediator that amplifies this impact. Organizational attractiveness, emphasizing product quality and workplace environment, emerges as the most influential factor. Corporate reputation also positively influences job application intentions and mediates the relationship with employer branding. These interconnected factors offer valuable guidance for enhancing recruitment strategies. Limitations: The study has limitations, including its focus university alumni in Malang. Contribution: This research can be seen from several aspects that are relevant to both theory and practice in the fields of human resource management and organizational marketing, particularly related to employer branding and recruitment.
Integrasi Teknologi Informasi dalam Pendidikan Akuntansi: Literature Review Gita Rahmawati, Gita Rahmawati; Anis Windofiroh; Nikita Amelia; Liana, Liana; Ana Ngainurohmah
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.v4i2.3790

Abstract

Purpose: This study aims to conduct a review of research on the integration of information technology in the scope of accounting education over the past 12 years.Research methodology: This study uses a systematic literature review method through a content analysis approach on 43 relevant journals. The research data is in the form of secondary data sourced from international journals and national journals for the period 2012-2024.Results: The results showed that the integration of information technology in accounting education is categorized into 4 aspects, namely (1) Aspects that impact information technology in accounting education, (2) Information Technology in General Accounting, (3) Integration of Information Technology in Accounting Education, (4) Development of Information Technology in Accounting Curriculum.Conclusions: Accounting education has undergone a significant transformation with the integration of information technology, such as Big Data, AI, and blockchain, to prepare students for digital challenges. Despite progress, challenges such as low digital literacy and limited internet access still hinder technology adoption. Updating the curriculum and IT infrastructure is essential to improve education quality and meet industry needs.Limitations: This research analyzes a range of literature related to the integration of information technology in accounting education published over the past 12 years, providing an up-to-date overview of developments in this area.Contribution: This research provides a systematic review and comprehensive categorization of the integration of information technology in accounting education over the past 12 years as a reference for future technology-based accounting curriculum development and learning practices.
Pengaruh Foto Produk terhadap Minat Beli Konsumen pada Akun Instagram @skintificid Arimiawati, Intan; Moenawar, Mohamad Ghozali; Suparman, Suparman; Muhammad, Badar; Manisya, Nabhila; Awalina, Salwa Putri
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.v4i2.3848

Abstract

Purpose: This study analyzes the influence of product photos on consumers’ interest in the Instagram account @skintificid, targeting its followers.Methodology: A quantitative approach was employed utilizing online questionnaires distributed via Google Forms. The sample size was determined using the Slovin formula with a sampling error of 10 %.Results: The study found a significant but weak negative correlation between product photos and consumers’ purchasing interest. This indicates that, as the quality of product photos increases, purchasing interest decreases. Therefore, while the hypothesis that product photos influence consumer interest is accepted, this influence is negative.Conclusions: The study shows that Skintific is more popular among young women with limited purchasing power. Attractive product photos can encourage purchases, but unrealistic expectations may lower interest. Purchase decisions are influenced by visual elements, preferences, reviews, and purchasing power.Limitations: The research focuses solely on skincare brands, limiting its generalizability. Additionally, the sample consisted exclusively of female respondents, which may not accurately represent a broader consumer base.Contribution: The findings contribute to the understanding of how product imagery affects consumer buying interest, particularly in the context of social media marketing.
Transformasi Digital Perbankan: Implikasi Kualitas Layanan terhadap Loyalitas Pelanggan Noventa, Oscar Chrismadian
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.v4i2.4138

Abstract

Purpose: This study examines how m-banking service quality, including efficiency, reliability, security, privacy, responsiveness, and communication, impacts customer satisfaction and loyalty.Research Methodology: Conducted in Indonesia, the research employs a quantitative approach with 135 respondents who have used m-banking services at least three times. Data were analyzed using Moderated Regression Analysis (MRA) through the SmartPLS 4.0 software.Results: The results indicate a significant and positive impact of m-banking service quality on customer satisfaction (R² = 50.8%) and loyalty (R² = 36.3%). Key statistical analyses, including validity tests (Cronbach’s alpha > 0.6) and hypothesis testing with t-statistics (t > 1.96, p < 0.05), affirm the reliability of the findings. However, the study is limited by its reliance on self-reported data and its geographical scope, which may not fully represent broader market behaviors.Conclusions: This study evaluates how the quality of m-banking services impacts customer satisfaction and loyalty. The results show that service quality positively affects both satisfaction and loyalty, with factors like transaction efficiency, trust, security, and accessibility playing key roles. Meeting or exceeding customer expectations enhances long-term loyalty and encourages recommendations.Limitation: The study’s limitations include a sample confined to respondents with prior experience using mobile banking (m-banking) services, thereby excluding potentially insightful perspectives from new or infrequent users.Contribution: This research contributes to the growing field of digital banking by highlighting service quality's role in fostering satisfaction and loyalty. It introduces a refined model that aligns with the ongoing digitalization in the banking sector, offering insights for future enhancements in customer-centric innovations and strategic implementations in m-banking.
The Impact of Sales Promotion and Electronic Word-of-Mouth on Originote Products via the TikTok Shop Application on Purchasing Decisions in Palembang City Annisa, Audi Rizky; Putri, Yulia Hamdaini; Mavilinda, Hera Febria
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.v4i2.4212

Abstract

Purpose: This study examines the impact of sales promotions and electronic word of mouth (e-WOM) about The Originate items in the TikTok Shop application on purchasing decisions in Palembang. This study aims to elucidate the significance of promotional methods and electronic word-of-mouth in enhancing customer purchasing decisions for companies.Methodology: This research used quantitative methods with data collection techniques through questionnaires involving 100 respondents. The data obtained were analyzed using multiple linear regression analysis to test the influence of each independent variable on the dependent variable.Result: The research shows that sales promotions and electronic word-of-mouth (e-WOM) have a big effect on people's decisions to buy Originote products in the TikTok Shop app at the same time. Sales promotions exert a greater influence on purchasing decisions than electronic word-of-mouth.Conclusions: The study concludes that promotion (X?) and e-WOM (X?) positively influence purchasing decisions for The Originote products on TikTok Shop in Palembang City. The F-test results show that both variables together significantly impact purchasing decisions. In the digital marketing era, a strong promotion strategy combined with positive e-WOM can significantly boost consumer buying interest.Limitations: This research only focuses on users of the TikTok Shop application in Palembang City, so the results cannot be generalized to other regions and only research Sales Promotion and e-WOM. Future research should consider other variables, such as price and product quality, for a more comprehensive analysis.Contribution: This research offers ideas for business professionals, particularly The Originate, to optimize sales promotion methods and leverage e-WOM as an efficient digital marketing instrument. These findings constitute an academic addition to the examination of digital marketing in the e-commerce era.
Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti Monalika, Hani Putri
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.v4i2.4276

Abstract

Purpose: This study aims to examine and analyze the Follow-up on the Audit Report of the Indonesian Supreme Audit Agency (BPK RI) on the Local Government Financial Report (LKPD) of the Kepulauan Meranti Regency, as well as to assess the level of transparency and accountability in financial performance reporting.Research methodology: This research uses a descriptive qualitative approach, employing document study or content analysis, and in-depth interviews with stakeholders such as auditors.Results: The audit opinion was a "disclaimer of opinion" due to several critical issues: the financial report lacked clarity and did not meet presentation standards, supporting documentation for financial transactions was insufficient, and the accounting system was inadequate, causing inconsistencies. Weak internal controls and limited resources, including insufficient training and experience in financial management, further contributed to the problem. The study recommends improvements in transparency, accuracy, and human resource capacity to achieve better audit opinions in the future.Conclusions: The 2023 BPK report highlights suboptimal management of Fixed Assets, affecting the quality of the financial statements. Follow-up actions have been delayed due to factors such as human resources, coordination, and weak internal control. Efforts should focus on improving asset management and coordination with BPK.Limitations: The limitations encountered during the research process include the difficulty in collecting confidential data and the challenges of conducting interviews with relevant decision-makers.Contribution: This study focuses more on qualitative research methods, which differentiates it from previous studies that have focused more on quantitative methods and statistical analysis.Keywords: Audit, BPK RI Audit Report, Financial Reporting, Follow-up, QualitativeHow to Cite: Monalika, H, P. (2024). Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), 4(2), 265-273.
The Important Role of Audit Evidence in Ensuring the Fairness of Financial Statements Purba, Restina; Sitanggang , Cindy Milasari Br; Simalango, Meylin Amanda
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3683

Abstract

Purpose: This study aims to analyze the essential role of audit evidence in ensuring the fairness and reliability of financial statements, particularly in detecting material misstatements and supporting auditors’ professional judgment. Methodology/approach: The research adopts a normative-descriptive approach using qualitative analysis. It involves a review of relevant literature, auditing standards (ISA and SPAP), and case studies on audit failures. Data sources include academic articles, audit guidelines, and financial reporting frameworks to evaluate how audit evidence contributes to achieving audit objectives. Results/findings: The study finds that sufficient and appropriate audit evidence is critical in forming audit opinions and detecting irregularities or fraud. Various types of evidence—physical, documentary, analytical, and testimonial—must be evaluated for relevance and reliability. The effectiveness of audit procedures depends on the auditor’s competence, independence, and adherence to professional standards. Conclusion: Audit evidence plays a pivotal role in maintaining the credibility of financial reporting. However, the absence of a structured evaluation of evidence or reliance on weak sources can lead to audit failure. Strengthening audit documentation, improving audit planning, and implementing risk-based approaches are key to enhancing audit quality. Limitations: This study is limited to secondary data and theoretical analysis without empirical testing or interviews with audit practitioners, which may affect the applicability of conclusions in real-world settings. Contribution: This paper contributes to audit research by reinforcing the theoretical foundation of audit evidence and providing practical insights into improving audit effectiveness and the reliability of financial statements.
Analisis Kepuasan Konsumen Terhadap Pembelian Sayuran Di Swalayan Indaryati, Sri; Zulkarnain, Zulkarnain; Andini, Lorenza Dwi
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3695

Abstract

Purpose (Purpose): This study aimed to analyze the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro, with the output of consumers understanding that the price of fresh vegetables is in accordance with the benefits contained in fresh vegetables. Method (Method): This study was conducted intentionally (purposive sampling) with the criteria of consumers who purchased vegetables more than three times and were over 17 years of age. Primary data sources were obtained from consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies. Primary data sources were obtained from the results of consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies. Results (Results): The results of the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro were classified as very satisfied, with a Customer Satisfaction Index (CSI) calculation value of 86.93. Conclusion: Consumers are highly satisfied (CSI 86.93%); however, improvements are needed in product assurance, transaction speed, and complaint handling. Limitations: The limitations of this study are that the time period and duration of vegetable purchases by consumers do not use a specific time limit, repeat purchases by consumers are still not apparent, and the number of samples needs to be increased. Contribution: This study contributes to science by providing education to consumers about the benefits of fresh vegetables at relatively high prices. Contribution of knowledge to fresh vegetable provider companies to implement supporting factors for consumer satisfaction to maintain the performance of providing fresh vegetables.
The Role of KM on the Relationship Between ERM and CA Yuwono, Matias Andika; Ellitan, Lena
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3719

Abstract

Purpose: This study explores the critical role of Knowledge Management (KM) in mediating and moderating the relationship between Enterprise Risk Management (ERM) and Competitive Advantage (CA). Methodology: This paper synthesizes existing research through a literature review of studies focusing on KM, ERM, and CA. Result: The research reveals that KM strengthens ERM's ability to manage risk by improving decision-making processes and enhancing organizational responsiveness to risks. Conclusions: Knowledge Management (KM) strengthens Enterprise Risk Management (ERM) and supports Corporate Advantage (CA) by improving decision-making, fostering innovation, and enhancing adaptability. KM acts as both a moderator and mediator, aligning risk strategies with business goals. As key intangible assets, KM and ERM help firms stay competitive. In high-risk sectors, integrated KM-ERM boosts responsiveness and performance, though challenges like silos and staff gaps require better communication and systems. Limitations: The study's limitation lies in its review nature, relying on secondary data from existing literature. Contribution: This study contributes to knowledge management, risk management, and strategic management by providing insights into how organizations can leverage KM to enhance risk management practices and gain a competitive edge. It provides practical recommendations for organizations aiming to integrate KM within their ERM strategies for better decision making and risk handling.  
Perbandingan Hutang terhadap Ekuitas, Arus Kas Operasi, dan Nilai Perusahaan Konstruksi Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4158

Abstract

Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value. Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression. Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence. Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value. Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value. Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.

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