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
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.
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Garuda
SintaEmpirical 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.
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.
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.
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.
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.
