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.

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.

Published
2022-08-11

Articles

Penggunaan Arbitrage Pricing Theory untuk Menganalisis Return Saham pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2021

Purpose: This research aimed to find out and analyze the impact of inflation, exchange rates, and gross domestic product to the stock returns on the banking companies listed on the Indonesian stock exchange (IDX) from2015 to 2021. Method: The sample collection technique used in this study was purposive sampling technique with a total sample of 29 samples of banking companies. The research used descriptive and associative data analysis methods. The data analysis technique used is panel data regression analysis technique and using secondary data sources. Results: The study results with simultaneous hypothesis testing showed that the inflation, exchange rates, and gross domestic product had a significant influence on the stock returns. Partial testing of the hypothesis showed that the exchange rates had a negative influence on the stock returns. Inflation and GDP there is no significant on the stock returns. Limitations: Returns based on the difference in stock prices at the end of the year, using macroeconomic factors that are often used, are limited to companies in the banking sub-sector for the 2015-2021 period, and the value of determination is 16.99%, which means that there are many other factors that affect stock returns. Contribution: This research can be used for adding knowledge in the investing, especially in the capital market, so as to minimize errors in investment decision making and consideration in investment activities in banking companies.

Pengaruh Jangka Pendek dan Jangka Panjang Saham Global terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2015:M01 - 2020:M12

Purpose: This study aims to analyze the external and internal factors that affect the movement of the Composite Stock Price Index (IHSG) in Indonesia in the short and long term. External influences of global stock indices are DJIA, NIKKEI225 and SSEC, as well as the exchange rate (USD/IDR). The most influential internal influence is inflation. Research methodology: This study uses the ECM (Error Correction Model) method. ECM aims to determine the long-term and short-term effects of variables that affect the JCI in Indonesia. In addition, this study uses monthly time series data from January 2015 to December 2020. Results: The results of this study show that the DJIA index and Inflation have a positive and significant influence in the long and short term on the movement of IHSG  in Indonesia. The SSEC and Exchange Rate Index (USD/IDR) have a negative and significant relationship in the long and short term to the movement of IHSG in Indonesia, while the NIKKEI225 index has no long-term or short-term influence on the movement of IHSG in Indonesia.  Limitations: The limitation of this research is that there are many variables outside the model that are not included in the study Contribution: For investors who will start investing in the Indonesia Stock Exchange, before investing, they should pay attention to the movement of global stock indexes (DJIA and SSEC).

Penyebab Sedikitnya Pengeluaran Rumah Tangga untuk Konsumsi Kesehatan

Purpose: This study aims to identify the average and percentage of household health consumption expenditure and factors that affect household health consumption expenditure. Research methodology: To identify the average and percentage of household health consumption expenditure were done statistic descriptively, while the analysis method used to identify the influence of these factors is multiple regression with the method of Ordinary Least Square Method (OLS). Results: The research results showed the average household health consumption expenditure is Rp 335,783 or 13% of all household consumption expenditures and the estimated results show that individually and collectively, the household income,  the age of the head of the family, the number of family members, the level of education of the head of the family, and the participation of the family in health insurance have a significant positive effect on household health consumption expenditures. Limitations: This research is limited to the research location and cannot be generalized. Contribution: The results obtained from this study are expected to be one of the references in making policy Allocating greater income for health is a wise thing as an effort to prevent or reduce the impact of disease in the future.

Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance.

Pengaruh Dimensi Motivasi Belanja Hedonis terhadap Pembelian Impulsif pada Situs Marketplace Shopee

Purpose: This research is based on the online shopping trend which has increased in Indonesia and the Shopee marketplace site which has experienced a very significant increase in sales from previous years. Research methodology: This study aims to analyze the effect of the Hedonic Shopping Motivation Dimension on impulse buying. The population in this study are consumers who have made impulse purchases on the Shopee marketplace site. The sample in this study was taken using a purposive sampling method and determined by the Bernoulli formula. Results: The results of this study indicate that Idea Shopping (X3), Social Shopping (X4), and Relaxation Shopping (X5) have a positive and significant effect on Impulsive Purchases on the Shopee marketplace site. The results of this study indicate that the variable that has the most dominant effect on impulse buying is relaxation shopping and the variable that has the least effect is social shopping. Limitations: This research focuses on experience, idea, value, social and relaxation as independent variables; and the competitive advantage as dependent variable. Contribution: This research explains the effect on Impulsive Purchases on the Shopee marketplace site and also the implications of marketing management theory.

Pengaruh Kepuasan Kerja dan Keterikatan Kerja Terhadap Kinerja Karyawan

Purpose: This study seeks to determine the influence of job satisfaction and work engagement on PT Golden Sari Lampung employees' performance. In principle, every company always expects its employees to work optimally to increase profits and help accelerate the achievement of other organizational goals. Someone with a high work engagement will tend to show the best performance because they enjoy their work. Employees who have an attachment to their work will certainly show enthusiasm and dedication and fully concentrate on work so that employees can show their best performance in doing their job. Research methodology: This study's data collection method used a Likert scale questionnaire. The sample used in this study was 150 respondents. The data analysis tool used is multiple linear regression analysis, t-test, and f-test. Results: This study's results indicate that job satisfaction positively affects performance, and work engagement positively affects performance. Limitations: The factors that affect employee performance used in this study are only the variables of job satisfaction and work engagement. At the same time, many other variables can be factors that affect the performance of employees of a company. Contribution: The company should be open to every aspiration conveyed by employees and provide opportunities for them to express opinions in decision-making. It is done so that employees feel more influence over what happens to the company. In addition, the management of PT Golden Sari Lampung should foster a sense of kinship and emotion toward the company so that employees feel comfortable and full of concentration in every job.