Reviu Akuntansi, Manajemen, dan Bisnis
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
<![CDATA[Model Peningkatan Kinerja Guru MAN 2 Grobogan Berbasis Kepemimpinan dan Disiplin Kerja ]]>
<![CDATA[Badriyah, Siti]]>;
<![CDATA[Sulistyo , Heru]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5188
<![CDATA[Purpose: This study aims to examine the influence of leadership and work discipline on teacher performance at MAN 2 Grobogan. The issue arises from the need to enhance teacher effectiveness and professionalism through improved managerial and behavioral factors. Leadership and discipline are considered vital variables that impact the quality of education. Research methodology: This quantitative research employs a survey with a causal-comparative design, involving all 38 teachers at MAN 2 Grobogan through total sampling. Data were collected via structured questionnaires and analyzed using multiple linear regression. Results: The results show that both leadership and work discipline significantly affect teacher performance. Leadership plays a vital role in guiding, motivating, and inspiring teachers, while discipline ensures commitment, responsibility, and punctuality in performing teaching duties. The combined effect of both variables demonstrates a strong correlation with performance improvements. Conclusions: The conclusion confirms that strong leadership and disciplined work behavior contribute positively to teacher performance. These findings imply the importance of implementing effective leadership strategies and fostering discipline within the institutional culture. Limitations: This study is limited to one educational institution (MAN 2 Grobogan), which restricts the generalizability of the findings. In addition, the research relies on self-reported data, which may be subject to bias. Contribution: This research adds to the empirical literature on school management by offering evidence-based insights into how leadership and discipline can be leveraged to enhance teacher performance in religious-based public schools like madrasah.]]>
<![CDATA[Strategi Manajemen Waktu untuk Peningkatan Kinerja Pegawai di Sekretariat Jenderal DPD RI ]]>
<![CDATA[Pusfitasari, Dwi]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.4684
<![CDATA[Purpose: The Secretariat General of the DPD RI faces complex challenges such as a heavy workload, time constraints, and cross-work unit coordination, which frequently causes workflow congestion. This has an impact on the delay of the Secretariat General's main task, which is to assist the DPD RI's constitutional duties, due to overlapping priorities caused by poor time management. Methodology/approach: . The implementation of Activity-Based Management (ABM) serves as a strategic solution for identifying and eliminating unproductive activities, whereas the Eisenhower Matrix, 4D Method, and Kanban Method are critical for establishing urgent and strategic task priorities Results/findings: . The combination of these four approaches is expected to not only increase operational efficiency and reduce delays, but also to ensure consistent service quality while supporting the DPD RI's constitutional duties holistically. Conclutions: The transformation of time management is expected to strengthen institutional capacity to respond to the dynamics of dynamic legislative tasks while maintaining consistent quality of public services on an ongoing basis. Limitations: The study's main limitation is that it only looks at the Secretariat General of the DPD RI, which has its own unique characteristics as a supporter of the DPD RI. The findings and recommendations may not be completely applicable to other government institutions, due to differences in hierarchical structures, bureaucratic cultures, and task complexity. Contribution: . The study's findings highlight the importance of time management integration as a strategic foundation for improving operational efficiency and performance effectiveness.]]>
<![CDATA[Pengaruh Kompetensi dan Pengembangan Karier terhadap Kinerja Pegawai Setjen DPDRI Pasca Pandemi ]]>
<![CDATA[Putra, Dhani Pramulia Eka]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
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DOI: 10.35912/rambis.v5i1.4674
<![CDATA[Purpose: This study aims to examine the relationship between competence and career development and employee performance at the Secretariat General of the Regional Representative Council of the Republic of Indonesia (DPD RI). Methodology/approach: The study was carried out utilizing survey and quantitative methodologies at the DPD RI Secretariat General. Questionnaires were distributed to staff members to aid in the gathering of data. Multiple linear regression analyses were performed with SPSS software to assess the partial and simultaneous effects of the independent components (competence and career development) on the dependent variable (employee performance). Results/findings: According to the findings, professional growth and competence have a good and significant influence on employee performance. The regression coefficients for professional development and competence were 0.985 and 0.781, respectively, with p-values of 0.000. Both factors accounted for 69.4% of the variance in employee performance (R2 = 0.694). Conclusions: The findings indicate that at the DPD RI Secretariat General level, personnel performance may be considerably enhanced by enhancing staff knowledge and putting in place efficient career development programs. Limitations: This study focuses exclusively on internal traits like competency and career advancement, excluding external factors like leadership style and company culture. Contribution: This study enhances human resource management by providing empirical evidence on how competency and career development affect employee performance in the public sector. It would be extremely beneficial to legislators, human resource specialists, and scholars who are interested in public administration and organizational performance.]]>
<![CDATA[Integritas Informasi Keuangan dan Nilai Pasar Perusahaan ]]>
<![CDATA[Suhariyanto, Suhariyanto]]>;
<![CDATA[Sumaryo, Sumaryo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.4891
<![CDATA[Purpose: This study aims to provide empirical evidence and examine the role of Integrity of Financial Information (IFI), Mining Corporate Governance (MCG), and Audit Quality (AQU) on Corporate Market Value (CMV). Methodology/approach: Based on stakeholder theory, the authors developed and tested hypotheses using secondary data from 120 observations of the Indonesian mining sector from 2019 to 2023. The sample method employed was purposive sampling, and the analysis was conducted using panel data with EViews 13. Results/findings: The results show that Integrity of Financial Information (IFI) has a positive effect on Corporate Market Value (CMV), Mining Corporate Governance (MCG) has a positive effect on Corporate Market Value (CMV), and Audit Quality (AQU) has a positive effect on Corporate Market Value (CMV) in mining companies listed on the IDX during 2019–2023. Conclusions: Companies with high Integrity of Financial Information (IFI), strong Mining Corporate Governance (MCG), and high Audit Quality (AQU) are more likely to increase their Corporate Market Value (CMV) in the context of the Indonesian mining industry. Limitations: The use of MCG proxies with an index of the proportion of independent commissioners, board of directors, and audit committees resulted in a coefficient of determination of only 30.45%. Contribution: This study provides a new approach by applying stakeholder theory to examine the effect of Integrity of Financial Information on Corporate Market Value (CMV) in Indonesian mining companies.]]>
<![CDATA[Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi ]]>
<![CDATA[Ningsih, Tri Kesuma Setya]]>;
<![CDATA[Rusmianto, Rusmianto]]>;
<![CDATA[Pentiana, Destia]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5257
<![CDATA[Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.]]>
<![CDATA[Dampak Pengumuman Struktur Danatara terhadap Volatilitas Saham Perusahaan Bank BUMN: Event Study ]]>
<![CDATA[Maulana, Rahman]]>;
<![CDATA[Hanifani, Nida]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i1.5327
<![CDATA[Purpose: This study examines the impact of Danantara structure announcements on stock volatility of state-owned banking companies listed on the Indonesia Stock Exchange, focusing on market reactions and efficiency characteristics. Methodology/approach: The Event Study methodology is employed to analyze four state-owned banks (BBRI, BMRI, BBNI, and BBTN) using a six-day event window during March 2025. Abnormal Return (AR) and Cumulative Average Abnormal Return (CAAR) are calculated using a market-adjusted return approach. Results/findings: The Danantara structure announcement affects stock volatility with varying market reactions. Positive reactions occurred on the first day after the announcement, followed by significant market corrections in subsequent days. Statistical tests show no significant difference between pre- and post-announcement periods. Conclusions: The findings indicate that the Indonesian capital market exhibits semi-strong efficiency characteristics with overreaction and correction patterns, consistent with emerging market behavior. Limitations: The study is limited to four state-owned banks, a six-day event window, and a single event period in March 2025, which may not fully capture long-term or cross-industry effects. Contribution: This research contributes to behavioral finance and emerging market literature by documenting investor overreaction patterns in Indonesian capital markets. For policymakers, it provides insights on the impact of government announcements on market stability. For investors and fund managers, it offers evidence for better decision-making in response to structural changes. For the banking industry, it informs corporate communication strategies regarding institutional restructuring announcements.]]>
<![CDATA[Analysis of Factors Affecting Return on Assets ]]>
<![CDATA[Istiana, Nikma]]>;
<![CDATA[Rolanda, Ivo]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 2 (2025): Desember ]]>
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DOI: 10.35912/rambis.v5i2.5248
<![CDATA[Purpose: This study aims to analyze the factors influencing a company's financial performance, as measured by Return on Assets. The factors tested in this study include Working Capital Turnover, Sales Growth, Times Interest Earned Ratio, and Company Size. Methodology: This study examines the impact of of Working Capital Turnover, Sales Growth, Times Interest Earned and Company Size on Return On Assets, using data from 10 IDX listed pharmaceutical companies during 2018-2024. Companies were selected through purposive sampling. Data were sourced from the IDX website and analyzed using statistical methods, including multiple regression analysis using SPSS Version 25. Results: The results of this study indicate that there's a strong relationship between Times Interest Earned and Return On Assets. While Working Capital Turnover, Sales Growth, and Company Size do not affect Return On Assets. Conclusions: This study shows that the there's a strong relationship between Times Interest Earned and Return On Assets in pharmaceutical companies. This means that a company's ability to cover interest expenses with its operating profit is a key indicator in increasing asset profitability. Limitations: This study is limited by the number of pharmaceutical companies listed on the IDX during the 2018–2024 period. Contribution: This study strengthens financial theory the relationship between Times Interest Earned on Return on Assets, and offers practical insights for company in planning effective financing strategies.]]>
<![CDATA[Revealing the Interest in Using Digital Banks by Generation Z in the Aspect of Technology Behavior ]]>
<![CDATA[Wulandari, Ayu Bintang]]>;
<![CDATA[Permana, Gusi Putu Lestara]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5401
<![CDATA[Purpose: This study aims to analyze the interest in using digital banking using the Technology Acceptance Model theory. Methodology/approach: This research was conducted intentionally (Purposive Sampling) with the criteria of having used digital banking at least once and teenagers born between 1997 and 2012. Primary data sources were obtained from distributing questionnaires. Results/findings: The level of customer satisfaction with digital banking services shows a very high category, which means that most customers are satisfied with the quality of service, ease of access, and benefits provided by digital banks in meeting their transaction and financial management needs. Conclusion: The study demonstrates that perceived usefulness, ease of use, and security significantly influence the intention to adopt digital banking in Indonesia. These results confirm that users are more inclined to use digital banking when applications are beneficial, user-friendly, and secure. Theoretically, the study extends the Technology Acceptance Model (TAM) by integrating perceived security as a critical construct in the digital banking context. Limitations: The limitations of this study are that the time period and duration of digital banking use by consumers do not use a time limit, and repeated use of digital banking is still not visible. Contribution: This research contributes to the development of the Technology Acceptance Model (TAM) by adding security variables as an important factor in digital bank adoption, so that the technology acceptance model is more relevant in the context of modern financial services.]]>
<![CDATA[The Impact of Job Stress, Organizational Culture, Work Motivation on Turnover Intention of Pramusapa Employees ]]>
<![CDATA[Gea, Fifi Jayanti]]>;
<![CDATA[Novialumi, Anita]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/rambis.v5i2.5426
<![CDATA[Purpose: This study aims to investigate the relationship between employee turnover intention in the service industry, namely PT Putratama Satya Bhakti, and job stress, organisational culture, and work motivation. Methodology: This study was carried out at the outsourced services provider PT Putratama Satya Bhakti. A standardised questionnaire disseminated via Google Forms was used to gather quantitative data from 85 employees. SPSS version 29, which includes multiple linear regression analysis and validity and reliability evaluations, was used to do the analysis. Results: The study found that work stress significantly increases turnover intention, while a positive organizational culture reduces it. Work motivation also shows a significant positive relationship with turnover intention, indicating that motivated employees may still consider leaving if their expectations are unmet. Conclusion: Partially, work stress has a significant and positive effect on turnover intention of pramusapa employees, organizational culture has a significant and negative effect on turnover intention of pramusapa employees, work motivation has a significant and positive effect on turnover intention of pramusapa employees. Simultaneously, the three variables have a significant effect on turnover intention. Limitations: The study's reliance on self-reported data from one organization is one of its limitations; it may not fully capture the dynamics of turnover intention in other sectors or businesses. Contribution: Theoretically, this study enriches the literature on psychological and organizational factors that influence turnover intention. Practically, the results provide input for HR practitioners and organizational leaders in designing effective retention strategies, especially in the service industry.]]>
<![CDATA[Empirical Study of Emotional Intelligence and Work Ethic among Bekasi Environmental Office Employees ]]>
<![CDATA[Putri, Miftah Auliyah Sukma]]>;
<![CDATA[Novialumi, Anita]]>
<![CDATA[ Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 2 (2025): Desember ]]>
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DOI: 10.35912/rambis.v5i2.5430
<![CDATA[Purpose: This study investigates the impact of emotional intelligence and work ethic on the performance of State Civil Apparatus (ASN) at the Environmental Service Office of Bekasi City. Given the increasing demand for effective public service, understanding the role of non-technical factors in enhancing employee performance is essential. Methodology/approach: This research employs a quantitative approach, involving 126 operational employees as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with SPSS version 29. The study utilized non-probability sampling to select participants from the operations division. Results/findings: The results demonstrate that both emotional intelligence and work ethic have a statistically significant and positive influence on employee performance. This is evidenced by an F-value of 180.729 (Sig. = 0.001), indicating a strong combined effect of the two variables. Conclusion: Both of emotional intelligence and work ethic are critical determinants of ASN performance. Therefore, enhancing ASN performance requires more than technical competence; it necessitates the development of personal attributes and behavioral values that foster emotional regulation and ethical conduct. Limitations: This research is limited to operational employees of the Bekasi City Environmental Agency with a quantitative approach, and only includes variables of emotional intelligence and work ethic. The results cannot be generalized to other agencies or sectors. Contribution: Studies in human resource management that have focused on the impact of EQ and WORK ETHIC on productivity have benefited from this new data. In an attempt to boost ASN performance by enhancing emotional components and work ethic, these results are helpful for government organizations.]]>
