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
2023-12-04
Articles
Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer
Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers.
Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation.
Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity.
Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed..
Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.
Google Scholar
Garuda
Sinta
Pages: 79-92
235 views | 135 downloads
Mapping Study of Design Thinking on Product Development in The Last 10 Years
Purpose: The availability of literature regarding design thinking concerning product development in recent years has not been able to be synthesized. So, this article is expected to be able to provide the development of a conceptual framework that can categorize how design thinking contributes to product development and provides a mapping presentation to visualize how research in the field of design thinking studies on product development has developed in the last 10 years.
Methodology/approach: A systematic analysis was carried out on articles published in the last 10 years.
Results/findings: Produce a conceptual frameworj that provides a typology to discuss the development of how design thinking contributes to the product development ecosystem and directs research for the future.
Limitations: This article has limitations, first regarding evidence from articles that provide different perspectives and also topic of discussion. Second, the result obtained from the literature review are greatly influenced by use of keywords. Third, this study did not carry out an analysis related to the impact of the article through citation analysis.
Contribution: This study responds to the increasing interest in design thinking and the rapid growth in the proliferation of studies by providing a review of design thinking and its relation to product development that has occurred over the last 10 years.
Keywords: design thinking, product development, mapping study
Pengaruh Nilai Hedonis dan Nilai Utilitarian terhadap Niat Pembelian Tas Lokal pada Generasi Z Wanita
Purpose: The purpose of this study is to look into the impact of hedonic and utilitarian values on Generation Z women's propensity to buy local bags.
Methodology/approach: This research method uses a quantitative approach by collecting data through surveys and questionnaires. The sample in this study amounted to 160 respondents. SmartPLS and measurement model techniques were used to conduct this research.
Results/findings: The research results show that hedonic value and utilitarian value have a significant influence on the intention to purchase local bags among Generation Z women. Hedonic value contributes positively to purchase intention. Utilitarian value also contributes positively to purchase intention, indicating that the usefulness and benefits provided by local bags also influence generation Z women's purchase intention.
Limitations: This study has limitations, such as limited sample size and limitations in generalizing the results to other populations. Future research can expand the scope and explore other aspects that can influence the intention to purchase local bags among Generation Z women, such as relevant social, psychological and cultural factors.
Contribution: For those involved in the local fashion business and marketers creating tailored marketing tactics, these findings have significant ramifications. The attractiveness and desire of Generation Z women to purchase local goods can be increased by raising the hedonic value and functional value of local bag products. The findings of this study can help assist the creation of products that are better adapted to the demands of female generation Z consumers by revealing their preferences and driving forces while making local bag purchases.
Pages: 111-121
303 views | 573 downloads
Analisis Financial Distress pada Perusahaan Konstruksi selama PSBB-PPKM era COVID-19 di Indonesia
Purpose: The purpose of this study is to analyze the extent of financial distress experienced by construction companies during the implementation of the PSBB-PPKM policy in the COVID-19 era during 2020-2022.
Methodology/approach: This research methodology uses descriptive statistical analysis and review studies in a quantitative approach. The data used is secondary data sourced from the financial statements of construction companies that have been listed on the Indonesia Stock Exchange, then processed and analyzed using the Microsoft Excel application.
Result/findings: During the implementation of the PSBB-PPKM policy, there were 31 samples of construction companies detected as financial distress, 12 and 20 samples of companies detected as grey area and safe zone. Financial distress companies occur because they have poor profitability ratios and the largest solvency ratios among other groups, gray area companies occur because they have large solvency ratios and poor profitability ratios, and safe zone companies occur because they have high liquidity and profitability ratios, and the smallest solvency ratios among other group companies.
Limitation: The limitations of this study are the lack of consistent research analysis directions in previous journals, and not all sample company financial statements provide specific explanations of the development of account items in their financial statements.
Contribution: This research can contribute as one of the main references of stakeholders to make decisions that can avoid losses in the current financial situation of construction companies in Indonesia in the future.
Pages: 123-150
287 views | 744 downloads
Pengaruh Reward, Punishment, dan Budaya Organisasi terhadap Kinerja Mitra PT Hannas Fantastic Tour
Purpose: Aim of this research is to analyse and measure the effect of reward, punishment, and organizational culture on the performance of PT Hannas Fantastic Tour partners both partially and simultaneously.
Methodology/approach: This research uses quantitative methods with sampling using surveys supported by instruments in the form of questionnaires to all partners via google form. The sampling technique used was random sampling with a sample of 130 respondents. The analysis test uses multiple linear regression with descriptive analysis methods, classical assumption tests, and hypothesis testing.
Results/findings: The results showed that partially, reward has no significant effect on performance; punishment has no significant effect on performance; organizational culture has a significant effect on performance. Simultaneously, reward, punishment, and organizational culture have a significant effect on performance.
Limitations: The research measures the influence, the measurement is only carried out at one branch and not concluded the whole company.
Contribution: The contribution of this research is to provide solutions to the welfare of company partners through providing clear work contracts so that partners have work attachments, it is expected to increase work productivity.
Pages: 151-160
457 views | 368 downloads
Pengaruh Dividen, Pertumbuhan Aset, dan Volume Perdagangan terhadap Volalitas Harga Saham JII70
Purpose: The study is intended to empirically examine the fundamental factors of micro companies in influencing stock price volatility in the Jakarta Islamic Index 70 From the period 2019-2023. The form of Islamic stock market reaction in the Jakarta Islamic Index 70 is shown by fluctuations resulting in stock price volatility events in the 2019-2020 period. Through this research, the fundamental factors taken, namely the distribution of company dividends, the growth of company assets, and the volume of stock trading in stocks in JII70 for the 2019-2020 period.
Research Methodology: With data from the Indonesian stock exchange from 2019 to 2022, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 18 businesses that fit the bill.
Results: The findings results of the study, which was conducted on 18 companies listed on the Jakarta Islamic Index 70 during the 2019-2022 period, showed that stock price volatility was influenced by variable dividend payout ratios with a significant value of 0.048, stock trading volume was also influential with a significant value of 0.041, and was not influenced by asset growth variables.
Limitation: Some scientific limitations in this study, that this analysis only includes 3 independent variables whose capacity to explain the dependent variable is still somewhat limited. The companies listed in the Jakarta Islamic Index are 70, producing a small research sample and the research period is still relatively short.
Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about fluctuations, and stock price volatility can also utilize this research's findings as knowledge.
