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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 80 Documents
Pengaruh Kepemimpinan, Insentif, dan Motivasi Pada Kinerja Pegawai Bidang Akuntansi (Studi Pada Pemerintah Kabupaten Buleleng) Manubawa, Ida Bagus Gde Adi; Novitasari, I Gusti Ayu; Masari, Ni Made Galih
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.v5i1.4375

Abstract

Purpose: This investigate looks for to look at the affect of authority, motivations, and inspiration on the execution of bookkeeping staff within the Government of Buleleng Rule. Methodology: The inquire about utilizes a quantitative approach utilizing nonprobability examining, particularly purposive examining. The information were gotten through surveys disseminated to 40 bookkeeping workers over different Territorial Government Organizations (OPD) in Buleleng Rule. The collected information were at that point analyzed utilizing numerous straight relapse with the help of SPSS adaptation 25 computer program. Result: The discoveries of the ponder demonstrate that authority, motivating forces, and inspiration have a positive and noteworthy affect on worker execution, both independently and at the same time. This demonstrates that good leadership, appropriate incentive schemes, and high motivation contribute to increased employee productivity and performance. Limitations: Be that as it may, the think about isn't without restrictions, because it is based on a generally little test measure and its center on a single rule. Contribution: In any case, the study's discoveries offer important commitments to the spaces of bookkeeping, human resource management, and public administration, particularly in the context of enhancing government employee management strategies. Moreover, the research serves as a valuable reference for local governments in formulating policies aimed at enhancing employee performance through the implementation of effective leadership, appropriate incentives, and motivation.
Peran Kepemimpinan dan Keyakinan Diri Wirausaha dalam Meningkatkan Ketahanan Bisnis UMKM di DKI Jakarta Anwar, Nabila Talitha; Hayati, Keumala
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.v5i1.4546

Abstract

Purpose: To determine whether the independent variables (entrepreneurial leadership and entrepreneurial self-efficacy) have a positive and significant effect on the dependent variable (business resilience) in MSMEs in DKI Jakarta. Methodology/approach: This research methodology adopts a quantitative approach because it provides greater objectivity in conducting research, thereby reducing personal interpretation and allowing for a more structured analysis. Purposive sampling was used because it allows for the selection of respondents who are more specific and relevant to the required research. Results/findings: The findings support the proposed hypotheses, indicating that both entrepreneurial leadership and entrepreneurial self-efficacy have a significant positive effect on business resilience where p-value < 0,05 and t-calculated > t-table on both independent variables. Conclusion: Entrepreneurial leadership and self-efficacy play important roles in enhancing the business resilience of MSMEs in Jakarta. Developing leadership skills and self-confidence through training and mentoring can help MSMEs become more resilient, adaptive, and sustainable. Limitations: The limitations of this study include the expansion of the research location, the need to improve entrepreneurial leadership and self-efficacy, and the strengthening of MSME business resilience. Contribution: This study is expected to contribute to a deeper understanding of the relationship between entrepreneurial leadership and entrepreneurial self-efficacy as key factors influencing business resilience in future research.
Dampak Jam Kerja Fleksibel Terhadap Motivasi, Kepuasan, dan Kinerja Pegawai Setjen MPR-RI Pohan, Adam Arifin; Yosepha, Sri Yanthy
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.v5i1.4650

Abstract

Purpose: This study aims to determine the impact of the implementation of flexible working hours on motivation, satisfaction, and performance at the Secretariat General of the MPR RI Methodology/approach: The type of research used is descriptive qualitative, and the informants in the study were 4 people. Results/findings: The employees of the Secretariat General of the MPR RI have the same perception that the establishment of flexible working hours can improve employee performance organizational environment. The implementation of flexible working hours has a positive impact on employee motivation, satisfaction and performance. Conclusion: The implementation of flexible working hours has significant potential to improve the motivation, satisfaction, and performance of Secretariat General of the MPR RI employees, although it requires careful management of the constraining factors. Limitations: This research only focuses on the implementation of flexible working hours that can affect employee motivation, satisfaction, and performance, and is limited to the scope of the Secretariat General of the MPR RI. Contribution: This research provides a deeper understanding of the dynamics of flexible working hours implementation in the context of government organizations in Indonesia, especially the Secretariat General of the MPR RI, and offers practical recommendations for more effective and adaptive policy development.
Peran Inspektorat terhadap Pelaporan Harta Kekayaan Penyelenggara Negara di Setjen DPD RI Fauziyah, Ade Zahro
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.v5i1.4675

Abstract

Purpose: This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in improving compliance with the reporting of State Officials’ Wealth Reports (LHKPN) within the Secretariat General of the Regional Representative Council of the Republic of Indonesia (Setjen DPD RI). Methodology/approach: Data were obtained through interviews and documentation studies. This study used interactive model data analysis techniques. Results/findings: Results/findings: Important findings regarding the implementation of the APIP role in improving compliance with LHKPN reporting, namely the APIP strategy, cross-unit collaboration, technical and cognitive barriers, the role of support staff, technical admin challenges, APIP communication innovation, and a compliance rate of 100%. Conclusions: APIP not only facilitates the reporting process but also plays a role in the initial verification, identification of reporting constraints, and provision of recommendations for follow-up actions on non-conformities. The achievement of a 100% compliance rate reflects the success of the strategy, both administratively and in increasing the awareness and ethical commitment of the state’s administrators. Strengthening APIP capacity, simplifying regulations, and increasing the intensity of education are priorities for maintaining the sustainability of an accountable and integrity-based reporting system. Limitations: This study is limited by its focus on a single institutional environment, which may not fully represent Indonesia’s broader public sector context. Contribution: These findings offer practical contributions to reinforce an integrity-based oversight culture and provide theoretical implications for the study of value management in the public sector.
Strategi Peningkatan Kompetensi Dan Produktivitas Kerja Dengan Manajemen Pelatihan Untuk Pengembangan Karyawan Agrameri, Alvino; Yosepha, Sri Yanthy; Cahaya, Yohanes Ferry
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.v5i1.4711

Abstract

Purpose: This study examines training management strategies to enhance employee competencies and work productivity in organizations undergoing digital transformation, focusing on identifying critical success factors and developing an integrated framework for effective skill development. Methodology/approach: A systematic literature review was conducted using the Scopus, Web of Science, and Google Scholar databases (2018-2024). Using PRISMA guidelines and NVivo 12 software, 127 empirical studies on training effectiveness and competency development were analyzed via thematic content analysis. Results/findings: Five critical components determine training effectiveness: competency-based needs analysis increased training relevance by 73%; andragogy-based program design improved skill retention by 45-62%; blended learning implementation showed 38% higher engagement and 52% better knowledge application; strong leadership support achieved 67% higher training transfer rates; and comprehensive evaluation systems revealed 23-41% productivity increases within 6-12 months. Conclusions: Effective training management requires the systematic integration of precise needs analysis, evidence-based learning design, optimized delivery methods, and robust evaluation systems. Limitations: This review is Limited to English-language publications and developed countries' contexts, potentially limiting its generalizability to emerging economies and traditional industries with minimal technological integration. Contribution: This study provides an evidence-based integrated training management model for digital transformation contexts, offering practical strategies for HR practitioners and advancing the theoretical understanding of training effectiveness factors for multinational corporations.
Tinjauan Literatur tentang Peran Manajemen dalam Meningkatkan Kinerja Koperasi di Indonesia Januarianto, Tri; Engelberta Vania; Kamsariaty, Kamsariaty; Wulaningratri, Gabrielle; Satriyanto, Muhammad 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.v5i1.4572

Abstract

Purpose: This study aims to improve the managerial capacity of cooperatives in Indonesia by conducting a literature review on the role of management in cooperative performance. Methodology/approach: A qualitative approach was applied by collecting and analyzing relevant research from both nationally accredited and internationally reputable journals. The selected literature focuses on cooperative performance, management roles, digital transformation, and strategic challenges in Indonesia. Results/findings: Cooperatives in Indonesia play a strategic role in supporting the national economy. However, they face significant obstacles, including limited human resources, weak internal business processes, and increased competition. The findings show that cooperative performance can be improved through better customer service and more efficient operations. Conclusion: Cooperatives can enhance their competitiveness and long-term sustainability by adopting digital technology and applying effective management strategies. These improvements are crucial for helping cooperatives adapt to a rapidly changing economic environment. Limitations: This study was limited to secondary data obtained from the existing literature. Thus, the applicability of the findings may vary depending on the type and scale of the cooperative, and further empirical validation is recommended. Contribution: This study contributes to the understanding of how cooperatives can improve their managerial quality, strengthen relationships with their members, and adopt innovation to remain relevant. It also offers a foundation for future research on strategies to support cooperative development in Indonesia.
Strategi Internalisasi Nilai BerAKHLAK untuk Penguatan Pengawasan Internal Inspektorat Setjen DPD RI Mughny Halim, Muhammad
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.v5i1.4588

Abstract

Purpose: This study aims to analyze the internalization strategies of BerAKHLAK values implemented by the Inspectorate of the Secretariat General of the Regional Representative Council (DPD RI) to strengthen integrity and enhance the effectiveness of internal oversight. Methodology/approach: A qualitative intrinsic case study design was employed to explore the contextual dynamics of value internalization. Data were gathered through in-depth semi-structured interviews with eight purposively selected informants, supported by structured observations and an analysis of institutional documents. Data were analyzed using Miles and Huberman’s interactive model, which includes open coding, thematic categorization, and triangulation to ensure validity. Results/findings: The internalization of BerAKHLAK values is carried out through leadership modeling, modular training, integration into performance systems, and reflective forums. These strategies have resulted in observable changes in employee behavior, such as increased responsiveness, ethical compliance, digital literacy, and collaborative auditing. Conclusions: This study recommends implementing segmented training programs tailored to roles and tenure, formalizing behavioral performance indicators, strengthening leadership-based coaching, and establishing a sustainable monitoring mechanism to ensure effective value internalization. Limitations: This study was limited to a single organizational unit and used qualitative methods, which may limit its generalizability. Future research should adopt mixed methods and broaden the scope to multiple public institutions. Contribution: This study offers a practical and theoretical roadmap for embedding core public service values into internal audit practices, contributing to the development of value-based governance in the public sector.
Strategi Manajemen ASN Melalui Program Diklat Studi Kasus di Setjen DPD RI Yuliati, Angger Dwi
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4593

Abstract

Purpose: Education and training are fundamental pillars in civil servant (ASN) management to ensure professionalism in public services. As a support organization for the constitutional responsibilities of the Regional Representative Council of the Republic of Indonesia (DPD RI), the Secretariat General of the DPD RI needs highly skilled workers to effectively perform its legislative, oversight, and budgeting tasks. Methodology/approach: This study uses the 9-Box Model to map the potential and actual capabilities of ASN, complemented by explanatory-analytical qualitative methods to analyze the relationship between human resources competencies and organizational needs. Results/findings: The results of the study show that this approach is able to identify competency gaps and design needs-based training programs, enabling the design of targeted training programs and improving ASN management efficacy and ensuring that ASN management functions are implemented effectively. Conclusions: Through this description, investment in human capital not only strengthens internal capacity but also becomes a catalyst for improving the quality of accountable and responsive public services. Limitations: The limitation of this study is that the scope of this study is still too narrow, namely only focusing on ASN in the Secretariat General of the DPD RI, so that the results of this study cannot necessarily be generalized to other government agencies that have different characteristics. Contribution: The implication of this study is the importance of integration between education, training, and talent management in creating an adaptive, innovative, and sustainable workforce.
Analysis Development Planning: Case Study Lubuk Cemara Area, Serdang Bedagai Regency Sumatra Rambe, Dhea Nita Syafina; Lubis, Irsad
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.v5i1.4795

Abstract

Purpose: This research aims to understand the development planning in Lubuk Cemara Village, Perbaungan District, and the factors influencing the development planning in Lubuk Cemara Village, Perbaungan District. Methodology/approach: This type of research is descriptive qualitative research. The number of informants is 8 informants. The data collection methods used in this research are questionnaires, interviews, and documentation. The types of data used are qualitative data and quantitative data. Results/findings: The research results indicate that the development planning process in Lubuk Cemara Village, Perbaungan District, has not yet shown optimal improvement in community welfare. This can be seen from the suboptimal ability of village government officials in conducting good and targeted development planning and in overseeing the development planning process. Conclussion: Based on the research conducted on the development planning in Lubuk Cemara Village, Perbaungan District, the author can conclude that the analysis of the development planning in Lubuk Cemara Village, Perbaungan District, has not yet shown an optimal improvement in social welfare. This can be seen from the suboptimal ability of village government officials in conducting effective and targeted development planning and in overseeing development planning. Limitations: The factors that influence the planning of the development of LubukCemara Village are: the amount of cost, facilities and infrastructure, and the implementation time. Contribution: The data analysis technique used is based on a theory that consists of data collection, data reduction, data presentation, and conclusion drawing.
Efektivitas On the Job Training Pada Kinerja Karyawan: Literature Review Syam, Muhammad Luthfi Ichsan
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.v5i1.5051

Abstract

Purpose: This study aims to examine the effectiveness of the On the Job Training (OJT) method in improving employee performance within organizational or corporate environments. The objective of this article is to assess the extent to which OJT contributes to performance enhancement. Through a literature review, this article analyzes the relationship between workplace-based training and performance improvement through several influencing factors. Methodology/approach: This research employs a Systematic Literature Review (SLR) approach based on 11 selected articles sourced from various national and international journals. Results/findings: The review findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including private industry, government institutions, and vocational education. Conclution: The findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including the private sector, government, and education. It can be concluded that OJT consistently contributes positively to the improvement of technical competencies, work efficiency, and employee adaptability in dynamic work environments. Limitations: This study is limited by its exclusive reliance on literature review without direct empirical data from the field. As such, the findings are conceptual and general in nature, and do not provide specific illustrations of OJT implementation within particular industries or organizational contexts. Further research using quantitative approaches or case studies is recommended to empirically validate these findings in practical settings. Contribution: This study contributes to the field of human resource management by highlighting the importance of On the Job Training as a strategy for enhancing employee performance.