Reviu Akuntansi, Manajemen, dan Bisnis

SINTA 5 | 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.

Current Issue

SINTA 5 | 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
2025-12-10

Articles

The Influence of Communication Style, Emotional Intelligence, and Organizational Culture on Conflict Management

Purpose: This study explores the influence of communication style, emotional intelligence, and organizational culture on workplace conflict management, aiming to understand how these variables collectively foster a productive and harmonious environment. Methodology/approach: This research using a literature review method, ten peer-reviewed journal articles from the last five years were analyzed, sourced from databases such as Emerald Insight, ScienceDirect, ProQuest, and Taylor & Francis. The review includes empirical studies across diverse organizational contexts—construction, multinational corporations, and public institutions—employing both qualitative and quantitative approaches. Results/findings: The findings indicate that communication style significantly shapes how conflicts arise and are addressed. Emotional intelligence enables individuals to manage disputes with empathy and adaptability. Organizational culture serves as a moderator, with inclusive and collaborative cultures promoting more constructive conflict resolution. Conclutions: The study concludes that effective conflict management emerges from the synergy of communication style, emotional intelligence, and organizational culture. Organizations that cultivate these aspects tend to enhance resilience, cooperation, and innovation. Limitations: The study relies on secondary data, with limited coverage of all industrial sectors, and findings may be more relevant to certain cultural or organizational contexts. Contribution: This research enriches organizational behavior, human resource management, and intercultural communication studies by integrating emotional, communicative, and cultural perspectives on conflict management. Insights from this review can inform managers, HR practitioners, and academics in developing organizational interventions and leadership training programs aimed at fostering constructive conflict resolution.

The Impact of Job Stress, Organizational Culture, Work Motivation on Turnover Intention of Pramusapa Employees

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.

Human Resource Performance at RSUD Kayen-Pati: The Role of Work-life Balance, Training, and Job Satisfaction

Purpose: This study aims to analyze the influence of work-life balance, training, and job satisfaction on employee performance at RSUD Kayen. The goal is to provide input for improving employee performance through these three key factors. Methodology: This study employed a quantitative approach. From a population of 331 employees, a probability sampling method using simple random sampling was applied, resulting in 200 respondents. Data were collected through a questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 4. Results: The findings show that work-life balance, training, and job satisfaction all have a positive and significant impact on employee performance. A good work-life balance directly contributes to better performance, while appropriate training and strong job satisfaction also improve work outcomes. Conclusions: This study shows that work-life balance, training, and job satisfaction have a positive impact on employee performance at RSUD Kayen. When combined, these factors improve performance, highlighting the need for a cohesive human resource strategy. Limitations: This study is limited by the fact that it did not include other influential variables such as leadership style, communication, and development. Data were obtained through a subjective questionnaire, meaning differences in perception among respondents could influence the results. Contribution: This research can be used as a reference for RSUD  Kayen in formulating policies to improve employee performance through positive work-life balance, appropriate training, and increased job satisfaction.

Revealing the Interest in Using Digital Banks by Generation Z in the Aspect of Technology Behavior

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.

The Influence of Brand Equity on Customer Loyalty through the Satisfaction of Online Transportation Application Users

Purpose: This study aims to examine the relationship between sales promotion, brand experience, customer perceived value, brand equity, customer trust, customer satisfaction and customer loyalty at users of the Maxim online transportation application. Methodology:  The data were collected through an online survey and examined using Structural Equation Modelling (SEM) with the Partial Least Squares (PLS) approach. The sample consisted of 158 respondents living in Jakarta, aged between 18 and 60 years, who had used the Maxim application. Results: The results show that sales promotion and brand experience have a positive influence on brand equity, while perceived value does not. Furthermore, brand equity positively affects customer trust, customer satisfaction, and customer loyalty. In addition, customer trust and customer satisfaction positively influence customer loyalty and mediate the relationship between brand equity and customer loyalty. Conclusions:  The findings show that the brand equity provided by Maxim can significantly influence customer trust, satisfaction, and loyalty. Then, sales promotion and brand equity can significanly influence brand equity. Limitations:  This study focuses only on Maxim users in Jakarta and examines satisfaction and trust as mediating variables, thus limiting the generalizability of the results and excluding other potential factors influencing customer loyalty Contribution: This study provides practical implications for companies to continuously maintain and enhance marketing strategies that strengthen brand equity in order to create sustainable customer loyalty.

Analysis of Factors Affecting Return on Assets

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.

Empirical Study of Emotional Intelligence and Work Ethic among Bekasi Environmental Office Employees

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.

Sustainability Branding and Green Marketing Toward Green Purchase Intention

Purpose: This study examines the influence of environmental concern, brand sustainability practice, and green marketing on green purchase intention in Indonesia, while assessing the moderating role of price among digital consumers. Methodology/approach: A quantitative design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze data from 350 digital consumers. The measurement model fulfilled validity and reliability criteria (outer loadings > 0.70; AVE > 0.70). The structural model achieved an R² value of 0.394, indicating a moderate explanatory power. Results/findings: Environmental concern (? = 0.192; p < 0.001), brand sustainability practice (? = 0.221; p < 0.001), and green marketing (? = 0.159; p = 0.001) positively influence green purchase intention. Price also shows a positive direct effect (? = 0.139; p = 0.008). All moderating interactions are significant, with the strongest effect found in Price × Green Marketing (? = 0.384; p < 0.001; f² = 0.253), suggesting that perceived price compatibility strengthens the effectiveness of green marketing messages. Conclusion: Green purchase intention in Indonesia is driven by environmental concern, sustainable brand practices, and green marketing. Price does not hinder but instead reinforces these effects, indicating a consumer shift toward valuing sustainability despite premium pricing. Limitations: The study uses self-reported, cross-sectional data from purposive sampling of digital consumers, limiting generalizability across demographic groups and longitudinal behavioral changes. Contribution: This research provides an integrated model that highlights the combined effects of environmental concern, sustainability branding, and green marketing with price moderation, offering empirical insights relevant to green marketing strategies in emerging markets.

Task Technology Fit: The Key to Digital Financial Management Generation X

Purpose: This research aims to analyze how Task Technology Fit (TTF), financial literacy, and risk perception influence how Generation X manages their digital finances. The research also aims to address a gap in the existing literature, which has shown conflicting results regarding the role of TTF in financial technology adoption. Methodology: This research employed a quantitative approach using a questionnaire survey. The research was conducted in Badung Regency, with a total of 120 Generation X individuals selected via purposive sampling. Data analysis was performed using SPSS Version 25. Results: The results indicate that all three variables have a positive and significant influence. The TTF variable showed a significant positive effect, with a t-statistic of 3.586 (greater than the t-value of 1.980). Similarly, financial literacy had a strong positive influence, with a t-statistic of 7.620. Finally, risk perception also demonstrated a significant positive influence, with a t-statistic of 9.736. Conclusions: This study shows that Task Technology Fit, Financial Literacy, and Risk Perception have a positive effect on digital financial management among Generation X in Badung Regency, contributing 16.7%, while the remaining influence comes from factors outside the research model. Limitations: The study has several limitations, including a sample size restricted to Generation X in Badung Regency and a focus on only three variables. Contribution: This study offers both a theoretical and practical contribution. Theoretically, it provides new empirical evidence on the influence of TTF on Generation X.

Perception and Digital Transformation: A Study of Cloud Accounting Adoption among SMEs in Denpasar

Purpose: To examine how Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) influence Cloud-Based Accounting Effectiveness (CBAE) and, subsequently, Firm Performance (FP) among SMEs in Denpasar. Methodology/Approach: Survey data were collected from 100 SMEs that actively use cloud accounting systems (Jurnal by Mekari, Accurate Online, Kledo, Xero, Zahir Online, QuickBooks). The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0 to assess measurement and structural models under the TAM 3 framework. Results/Findings: PEOU and PU significantly enhance CBAE. In turn, CBAE positively affects FP and mediates the effects of PEOU and PU on FP, underscoring system effectiveness as a conduit that translates user perceptions into business outcomes. Conclusions: When cloud accounting is easy to use and perceived as useful, system effectiveness improves, which in turn enhances SME performance in Denpasar. CBAE mediates the effects of PEOU and PU on performance, indicating that real gains arise from effective application, not perceptions alone. Limitations: The study focuses on SMEs in Denpasar and relies on self-reported survey data, which may limit generalizability to other regions or larger firms. Contribution: This research extends TAM 3 by integrating CBAE as a mediating variable and provides empirical evidence that digital accounting adoption drives SME performance. Practical guidance is offered for SME owners, policymakers, and service providers to refine adoption strategies and financial management.

Paylater And Generation Z: What Drives Paylater Use?

Purpose: This study investigates the impact of financial literacy and convenient payment systems on the use of PayLater services among Generation Z in Denpasar. Methodology/approach: The research involved 100 Gen Z respondents in Denpasar who had experience using PayLater. Data were collected through a Likert-scale questionnaire and analyzed quantitatively using SPSS, including validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing (t-test and F-test). Results/findings: The findings reveal that financial literacy has a negative yet significant effect on PayLater usage, while convenient payment systems exert a positive and significant influence. Together, both variables significantly affect decisions to adopt PayLater services among Generation Z in Denpasar. Limitations: This study focuses only on Gen Z in Denpasar and examines two independent variables, namely financial literacy and convenient payment systems. Other factors, such as lifestyle, promotions, or self-control, were not explored. Conclusion: Financial literacy negatively affects PayLater adoption, whereas convenient payment systems have a positive influence. Combined, these factors explain PayLater usage behavior in line with the theory of planned behavior. Although PayLater offers convenience, financial literacy remains essential to mitigate risks. Contribution: The study contributes by expanding literature on financial literacy and consumer behavior in fintech, providing insights for providers to balance ease with financial education, and raising awareness among young users to apply PayLater responsibly.

Impact of Korean Wave and Social Media on Chuseyo Coffee Business Performance

Purpose: The objective of this study is to analyze the influence of the Korean Wave on the business performance of Kopi Chuseyo and to identify the role of social media usage in enhancing business performance. Methodology/approach: This research was conducted at Kopi Chuseyo Cirebon, a café with a Korean lifestyle concept. Data were collected through an online questionnaire (Google Form) and semi-structured interviews with management to explore marketing strategies and their impact on business performance. SPSS was used for validity, reliability, and regression analysis Results/findings: The results show the Korean Wave significantly attracts young consumers to Kopi Chuseyo, while Instagram and TikTok effectively boost brand awareness, interaction, and visit frequency. Conclution: This research concludes that the Korean Wave and intensive social media use significantly improve Kopi Chuseyo’s performance by driving consumer interest, enhancing brand visibility, boosting loyalty, and strengthening its market position in the creative and culinary industries. Limitations: The study is limited by its single-location sample and reliance on consumer perceptions, which may reduce generalizability and introduce subjectivity. Contribution: This research contributes to culinary businesses' development of marketing strategies based on cultural trends and social media, and enriches studies in business management, marketing, and the creative economy.

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