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.

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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.



Faktor – Faktor Yang Mempengaruhi Pemahaman Penerapan SAK EMKM pada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Di Kecamatan Tanjung Karang Pusat

Purpose: This study aimed to understand the implementation of the SAK EMKM among MSME actors in the Tanjung Karang Pusat District. Methodology/Approach: This study used quantitative research methods with a field study approach. The research population consisted of MSME actors in Tanjung Karang Pusat District, Bandar Lampung City, totaling 4,402 MSME units. Data were collected through interviews, observations, and the use of questionnaires, whose validity and reliability were tested. Results: The results obtained from this research paint a vivid picture, revealing that the effectiveness of SAK EMKM implementation within the ambition of Bandar Lampung City is significantly shaped and influenced by the degree of socialization of these standards. Furthermore, the educational attainment of MSME operators and the duration of their business establishment have emerged as pivotal factors that profoundly impact their understanding and practical application of SAK EMKM. In essence, this research reveals a multifaceted landscape of influences that intersect and converge within the dynamic world of MSMEs, casting light on the intricate relationships between financial standards, educational backgrounds, and temporal aspects of business development in Bandar Lampung City. Limitations: The involvement of MSME researchers in Tanjung Karang Pusat District. Contribution: The researcher’s contribution to factors that influence the understanding of the implementation of SAK EMKM.

Analisis Pengaruh Strategi Promosi, Loyalitas dan Kepuasan Hidup Penggemar terhadap Niat Pembelian Kembali Album NCT Dream

Purpose: This study aims to examine the influence of promotional strategies, fan loyalty, and life satisfaction on the intention to repurchase the NCT Dream album. Research methodology: A quantitative approach was used to collect data through questionnaires and data analysis techniques using regression with the SPSS 26 software. Results: The research results show that promotional strategies, loyalty and fan life satisfaction have a positive influence on repurchase intentions. Limitations: This research only focuses on NCT Dream fans in Indonesia; it was also conducted for 10 months so that fans’ repurchase intentions may change over this long period. Contribution: This research can be used by sellers who have a target market for fans of the boy group NCT Dream.  

Analisis Pengaruh Faktor Produk, Merek, dan Channel terhadap Keputusan Pembelian Konsumen Brand Mixue

Purpose: One of the developments in the F&B (Food and Beverage) industry in the world in the form of dessert which is currently increasing is Mixue ice cream & tea which comes from a franchise company from China founded in 1997 which has achieved success in the ice cream industry with more than 10,000 outlets both in and outside China. This The purpose of this research is useful in further researching product, brand and channel factors that can influence purchasing decisions for the Mixue brand. It is hoped that the theoretical benefits will be able to add to case studies regarding product, brand and channel factors. Practical benefits, research can provide input to the Mixue brand or other ice cream outlet brands to develop marketing strategies so as to increase the potential for purchase conversions Research methodology: The research method used was quantitative, involving 93 respondents from the Indonesian area. Results: The result of the regression analysis shows that brand and channel have a significant positive influence on purchasing decisions, while product is not significant. The strategic implication of these findings can help Mixue and similar industries optimize marketing strategies and increase consumer purchasing potential. Limitations: 1. In the research, the three variables that have a significant positive relationship and are accepted are only brand and channel, while products have negative value. 2. In this research, there is no intermediary or mediating factor between variable x and variable y. Contribution: The author advises that because competition is getting tougher with the many competitors of other F&B stores such as Momoyo, Wedrink and Ai-Cha, therefore Mixue must be able to meet the needs of its consumers, such as improving its products by increasing the variety of menus that consumers want. The Mixue channel is expected to continue to improve. up to date and make the content as interesting as possible on social media so that people don't miss out on finding out information about Mixue itself as well as increasing the number of branches or outlets in strategic positions so they are easy to reach.

Pengaruh Hedonic Shopping Motives, Sales Promotion, Fashion Involvement terhadap Impulse Buying Shopee

Purpose: Consumer impulse buying has received considerable attention in consumer research. This phenomenon is interesting because it is not only driven by various internal psychological factors but also influenced by external stimuli related to the market. This study aims to determine whether there is an influence between Hedonic Shopping Motives, Sales Promotion, and Fashion Involvement on Impulse Buying of a Pradita University student class of 2020 – 2023 Business Management Study Program, Retail Management, and Accounting, who use Shopee e-commerce. Method: A quantitative survey method was used. The sampling technique used the nonprobability sampling method and purposive sampling, with a total sample of 140 people. Data collection techniques using online questionnaires. Primary and secondary data were used in this study. The analytical tool used in this study was multiple regression using SPSS 26. Results: The results of this research show that Sales Promotion and Fashion Involvement have no effect on impulse buying on the Shopee application, while Hedonic Shopping Motives have a significant positive effect on Impulse Buying among the Pradita University student class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use Shopee e-commerce. Limitation: The limited scope of research focuses only on Pradita University students from 2020 to 2023. Contribution: Fashion involvement has no influence on impulse buying among Pradita University students’ class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use the Shopee application.


Abstrak (Abstract) Customer loyalty has a very important role. Data shows that Shopee occupies the first position in e-commerce which is most often used by Indonesian people to shop online. Tujuan (Purpose): This research aims to determine the level of loyalty in the use of shopee as an online shopping platform among students of the 2020-2023 cohorts in the Business Management at Pradita University. This aspects in this study include promotion, pricing, and satisfaction. Metodologi penelitian (Research methodology): The approach taken in this research is a quantitative approach to studying data collection using research tools. This research using a survey method and questionnaire techniques for collecting data, the data is processed using SPSS version 26. Hasil (Results): The results show promotion does not influence customer loyalty, while price and satisfaction influence customer loyalty. Promotion, price, and satisfaction simultaneously influence customer loyalty. Limitasi (Limitations): The limitation in this research is that because distributing questionnaires via gform is not completely helpful, sometimes there are still some respondents who do not fill out the questionnaire as honestly as possible. Distributing questionnaires via form and offline will predominately not be filled in by potential respondents. The satisfaction variable in this researcher is affected by symptoms of heteroscedasticity. Kontribusi (Contribution): The author advises that Shopee can increase customer loyalty by maintaining prices and satisfaction so that it can increase Shopee customer loyalty. Kata kunci (Keywords): Customer Loyalty, Promotion, Pricing, Satisfaction.  

Pengaruh Brand Image dan Brand Trust terhadap Brand Loyalty melalui Customer Satisfaction sebagai Variabel Intervening Nike

Purpose: This research is designed to investigate the impact of brand image, brand trust, and customer satisfaction as mediating variables on brand loyalty, specifically towards Nike in Jakarta and Tangerang. Research Methodology: The study employs a quantitative methodology, with data analysis conducted using SMARTPLS version 4. Sampling was achieved through Simple Random Sampling methods. Results: The results indicate that while brand image has a significant effect on brand loyalty, it does not significantly impact customer satisfaction. On the other hand, brand trust shows a substantial contribution to both brand loyalty and customer satisfaction. Additionally, customer satisfaction is established as having a significant influence on brand loyalty. In terms of the effect of brand image on brand loyalty, customer satisfaction is not a mediating factor. However, in the dynamics between brand trust and brand loyalty, customer satisfaction emerges as a key mediating factor. Limitation: The research was only conducted on 100 respondents, so the existing data does not yet cover the population of Nike consumers in Indonesia. Apart from that, the scope of the research is only as far as Jabodetabek and several other cities so that areas other than Jabodetabek have not received accurate data representation. Contribution: From the results of the research examined, the author wants to make a contribution to Nike as a research object: Nike must look for model innovation to get a unique model in the eyes of consumers. Nike must make their shoes trustworthy to consumers. Nike must be able to provide satisfaction to consumers when shopping for Nike shoes. Nike must be able to provide the right satisfaction so that their shoes are always worn by consumers.

Studi Empiris Terkait Loyalitas Pelanggan pada Bisnis Coffee Shop

Purpose: The rapid growth of coffee outlets in Indonesia has increased competition in this industry, thus encouraging each coffee outlet to continue to innovate with superior products that differentiate it from competitors. This research aims to analyze the influence of brand equity on customer loyalty at Kopi Nako outlets, by considering the role of purchasing intention variables and purchasing decisions as intervening variables. Research Methodology: The research method used is ex-post facto with a quantitative approach. The sampling technique used is non-probability sampling with a purposive sampling method based on the population. Data was collected through questionnaires given to 104 respondents, who were consumers of Kopi Nako or had interacted directly with the Kopi Nako brand. Results: The findings of this research reveal that there is a positive and significant influence between brand equity on customer loyalty through purchase intentions and purchase decisions. Limitation: 1. The number of respondents is only limited to 104 respondents, researchers believe that involving a larger number of respondents can increase the level of accuracy and representation of research results. 2. The research variables that are the focus of this research are limited to brand equity, purchase intention, purchase decision, and customer loyalty. There are various other factors that might influence customer loyalty in the context of Kopi Nako, such as customer satisfaction, word-of-mouth (WOM), and marketing mix. Contribution: The achievements of this research can contribute to the understanding of marketing theory, especially in the context of the relationship between brand equity, purchase intention, purchase decisions, and customer loyalty. Apart from that, marketing practitioners, especially those in the coffee industry such as Kopi Nako, can use these findings to develop more effective marketing strategies.

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