cover
Contact Name
Susetyo Darmanto
Contact Email
ubar@untagsmg.ac.id
Phone
+6287832385499
Journal Mail Official
ubar@untagsmg.ac.id
Editorial Address
Jl. Pawiyatan Luhur I, Bendan Duwur, Kec. Gajahmungkur, Kota Semarang, Jawa Tengah 50235
Location
Kota semarang,
Jawa tengah
INDONESIA
Untag Business and Accounting Review
ISSN : 28298047     EISSN : 28294386     DOI : http://dx.doi.org/10.56444/ubar
Core Subject : Economy, Science,
UNTAG Business and Accounting Review, an electronic international journal, provides a forum for publishing original research articles, review articles from contributors, and novel technology news related to management, accounting, and economics. This journal encompasses original research articles, review articles, and short communications, including Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Public Policy, Management Accounting, Management Education, Management of Sharia, Tourism Management, Green Management, Entrepreneurship, Business Economics.
Articles 6 Documents
Search results for , issue "Vol 4, No 2 (2025): October 2025" : 6 Documents clear
The Threat of Artificial Intelligence to the Accounting and Management Profession: The Vital Role of Higher Education Institutions in Indonesia Darmanto, Susetyo; Malik, Ahmad; Purnama, Aditya
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6890

Abstract

The rapid development of Artificial Intelligence (AI) has raised global concerns about the automation of white-collar jobs. In Indonesia, this debate is urgent due to the high volume of standard clerical and cognitive jobs that are vulnerable to automation. This study aims to identify and analyse the threat mechanisms of AI to two strategic professions in accounting and management, and to formulate a comprehensive curriculum transformation agenda for higher education institutions. This study uses a literature review approach by reviewing literature from academic databases, industry reports (WEF, McKinsey, PwC, WordBank), and local data (e.g., the World Bank's Indonesia's Online Vacancy Outlook) from 2018 to 2025. The data was analysed using qualitative descriptive method. The results indicate that the threat of AI is shifting from total professional substitution to automation of routine tasks, which risks eliminating entry-level positions. The findings confirm that successful professions are those that transformation from compliance-based to AI-powered strategic advisors. This transformation requires accounting and management curricula to focus on data analytics, AI ethics, and critical thinking, moving away from the focus on basic calculations or procedures.
The Influence of Price Perception, Online Customer Reviews, and Product Quality on Consumer Purchasing Decisions Paramita, Nirmala Anisa; Yuniarto, Galuh
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6708

Abstract

This study aimed to determine the influence of price perception, online customer reviews, and product quality on purchasing decisions. The population comprised all 192 employees of the Central Java Provincial Department of Industry and Trade, and the sample comprised 100 respondents. The sampling technique used was purposive sampling. The data source was primary data, collected using a questionnaire. Multiple linear regression analysis was used for data analysis. The hypothesis test results showed that price perception, online customer reviews, and product quality had positive and significant effects on purchasing decisions. The coefficient of determination was 0.702, indicating that price perception, online customer reviews, and product quality accounted for 70.2% of the variance in the purchasing decision variables. The study concludes that price perception, online customer reviews, and product quality positively influenced employees' purchasing decisions in the Department of Industry and Trade. Therefore, further research is needed, particularly regarding employee digital transformation.
Analysis of the Application of Cost Accounting, Management Control Systems, and Information Technology on the Financial Performance Wibowo, Agung; Haryanti, Caecilia Sri
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6712

Abstract

The Effect of Transformational Leadership Style and Work Productivity on Employee Performance in The Mediation of Job Satisfaction Rohmaniah, Rita; Amsar, Amsar; Ikut, Camilus Isidorus
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6851

Abstract

This study aims to analyze the influence of transformational leadership style and work productivity on employee performance with job satisfaction as a mediating variable. The research sample consisted of 110 employees selected using the proportional sampling method. Data collection was carried out through a questionnaire with a Likert scale of 1-5, and data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that both transformational leadership style and work productivity have a positive and significant effect on employee performance. Furthermore, both of these factors also significantly increase job satisfaction. Job satisfaction itself plays a dual role: it directly improves employee performance and acts as a mediator. The result means that transformational leadership and high productivity don't just help performance directly; they also boost performance indirectly by making employees more satisfied with their roles.
Revealing the Role of Social Media and Creativity in the Success of MSME Culinary Business Performance Pranawangrum, Indah; Ikut, Camilus Isidorus
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6852

Abstract

This study aimed to determine the influence of social media and creativity on the business performance of culinary MSMEs. The population in this study consisted of all MSMEs in the culinary sector in Wonosalam District, Demak Regency, Central Java, Indonesia. The sample size used in this study was 80 respondents. The data analysis technique employed in this study was multiple linear regression analysis with classical assumptions. The results of the study demonstrated a positive effect of social media on business performance. Furthermore, the finding indicated that creativity had a positive influence on business performance. The conclusion stated that better social media and creativity led to better business performance.
Improving Employee Work Morale through Work Environment and Workload Sayuti, Bangkit Johan; Suparmi, Suparmi; Musprihadi, Ribut
Untag Business and Accounting Review Vol 4, No 2 (2025): October 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i2.6669

Abstract

This study aims to determine the effect of the work environment and workload on employee morale. The population comprises all employees of Tokopedia Pedurungan Semarang, divided into three divisions: seller, buying, and digital, with a sample of 72 respondents. The sampling technique used is proportional stratified random sampling. The data source is primary data, collected using a questionnaire. The data analysis technique employed is multiple linear regression. The hypothesis tests show that both the work environment and the workload have a statistically significant positive effect on employee morale, indicating that improvements in these factors are associated with higher morale. The coefficient of determination is 0.534, indicating that the work environment and workload account for 53.4 percent of the variance in work morale. This study concluded that both the work environment and workload contribute positively to employees' morale. Further research is warranted, particularly regarding other factors influencing work morale.

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