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.

Current Issue

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
2022-11-14

Articles

Pengaruh Foto Produk dan Customer Rating terhadap Keputusan Pembelian melalui Aplikasi GoFood

Purpose: The purpose of this study was to determine purchasing decisions on the GoFood application as measured by two aspects, namely product photos and customer ratings. This research can help food and beverage sellers, especially restaurants, as GoFood partners, display attractive product photos to influence consumers' purchasing decisions. Research methodology: This research is quantitative research with a survey method through an online questionnaire. The sampling technique used was purposive sampling, where the respondents were consumers who had bought food and beverages on the GoFood application, as many as 101 respondents. The analysis technique in this study is an analysis of the characteristics of the respondents; validity and reliability test; classical assumption test; correlation coefficient test (r); coefficient of determination test (R2); F test; and t test. Results: The results of the study simultaneously show that the product photo (X1) and customer rating (X2) variables simultaneously affect purchasing decisions through the GoFood application. The product photo (X1) and customer rating (X2) variables on purchasing decisions indicate that the better the product photos displayed, the greater the purchasing decisions made by consumers on the GoFood application. Limitations: Researchers only focus on the GoFood application, while there are still many other food and beverage service provider applications and the number of respondents is still very low to describe the actual situation. Contribution: enriching knowledge in the field of digital marketing, specifically about the effect of product photos and customer ratings on purchasing decisions.

Pembangunan Ekonomi Provinsi Bali Periode 2014-2020 Berdasarkan Peran Perempuan terhadap PDRB

Purpose: This study aims to determine the effect of the Gender Development Index, Women's Life Expectancy and Average Length of Schooling for Women on the Gross Regional Domestic Product (GRDP) in the Regency/City of Bali Province in 2014-2020. This research is a quantitative research with documentation data collection method. The type of quantitative data in this study is in the form of secondary data obtained from the Central Statistics Agency (BPS). Methodology: The method used in this research is descriptive quantitative using panel data regression analysis in the Eviews 10 application. The most appropriate approach to determine the effect of the independent variable on the dependent variable is the Random Effect Model (REM). Results: Based on the effect validity test or t test, it is explained that the variable life expectancy of women (AHH) and the average length of schooling for women (RLS) affect the GRDP of the Regency/City of Bali Province in 2014-2020, while the Gender Development Index (IPG) variable does not. affect the GRDP of the Regency / City of Bali Province in 2014-2020. The government can provide more space for the equal contribution of men and women in the economic, social, educational and political fields. The government also needs to allocate the state budget to achieve gender equality so that men and women have equal access, participation and benefits in promoting development. The limitation of this study lies in the IPG which has no influence on the GRDP of the Province of Bali. While on the other hand, patrilineal culture is still very strong in Bali. The possible predictors of IPG still need to be studied further to be studied so that more comprehensive dimensions of IPG can be obtained. Contribution: The expected contribution in this research is that it can be used as consideration for policy makers in determining the right policies, especially those related to increasing the role of women for economic development in the Regency / City of Bali Province. For researchers and literature, the results of this study are expected to be reference material or literature and reading material on the role of women in economic development.

Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak

Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia. Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness. Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness. Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action.

Pengaruh Return on Assets, Leverage dan Firm Size terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021

Purpose: This research aims to determine the effect of the (1) return on assets, (2) leverage and (3) firm size partially on tax avoidance in energy sector companies listed on Indonesian stock exchange for the period 2016-2021. In addition, this research also aims to determine the effect of (4) return on assets, leverage, and firm size simultaneously on tax avoidance in energy sector companies listed on the Indonesian stock exchange for the perioed 2016-2021. Methodology: This   research is ex post facto. The population of this research are energy sector companies listed on Indonesian stock exchange for the period 2016-2021. The sampling technique used was purposive sampling method , which is the data were selected based on certain criteria. Based on predetemined criteria, total sample 15 companies was obtained. The type of the data used is secondary data obtained from the Indonesian capital market directory. Classical assumption test involved normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The data analysis used were double linear regression aanalysis, t test partial and f test simultan. Results: The result of this study indicate that (1) Return on assets has a negative and sifnificant effect on tax avoidance. This is indicated by the tcount -3.038 and the significance value 0.003 < 0.05, which means that the return on assets has a sinificant negative effect on tax avoidance. (2) Leverage was projected with Debt to equity ratio has not a significant negative effect on tax avoidance. This is indicated by the tcount -0.685 and the significance value 0.495 > 0.05, which means that the debt to equity ratio  has not a sinificant negative effect on tax avoidance. (3) Firm Size has not a significant positive effect on tax avoidance. This is indicated by the tcount 1.407 and the significance value 0.163 > 0.05, which means that firm size has not a significant positive effect on tax avoidance. (4) Return on assets, leverage and firm size simultaneously effect on tax avoidance. This is indicated by the significance of 0.13 < 0.05.

Pengaruh Leverage, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Pertambangan

Purpose: This study aims to determine the effect of leverage, capital structure and company size on the financial performance of mining sector companies listed on the Indonesian stock exchange during the Covid-19 pandemic. Methodology: The sampling method used was a purposive sampling technique with a sample of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the co-19 pandemic. The analytical tool used in this study is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study indicate that leverage has a negative effect on financial rformance, capital structure has no effect on financial performance, and firm size has no effect on financial performance. Limitations: This study only uses three independent variables while there are many other an be used to influence financial performance. Contribution: This research is expected to be able to contribute to the development of accounting theory and become a reference source for further research related to accounting.

Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis

Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature.

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