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 42 Documents
The Effect of Competence and Engagement on Employee Performance: The Mediation Role of Organizational Citizenship Behavior Artati, Noor Endah; Suyati, Sri
Untag Business and Accounting Review Vol 3, No 2 (2024): October 2024
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v3i2.5517

Abstract

The study aimed to analyze the influence of employee competence and engagement on employee performance mediated role by organizational citizenship behavior (OCB). The sample size used was 93 respondents of employees of Kedungwuni I and II Health Centers, Pekalongan Regency, Central Java, Indonesia. The sample was taken using proportional random sampling, and the data was analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that competence and employee engagement have a positive effect on OCB. Further findings revealed that competence, employee engagement, and OCB influence toward employee performance. Based on the mediation test, the study concludes that OCB can mediate role in employee performance. This study contributes theoretically by elucidating the pathways through which competence and engagement influence performance and emphasizing OCB as a valuable mediator in this relationship. This framework can guide future research and practical applications for fostering high performance in the workplace.
The Mediation Role of Job Satisfaction on Employee Performance Based on Organizational Citizenship Behavior and Organizational Support Setyadi, Setyadi; Widayati, Tri
Untag Business and Accounting Review Vol 4, No 1 (2025): April 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i1.6012

Abstract

This research aims to analyze the effect of organizational citizenship behavior (OCB) and organizational support on employee performance through job satisfaction as an intervening variable.  The population used in this research was all employees in the Wiradesa District of Pekalongan Regency, Central Java,with 165 employees. The sample size is 116 employees selected with Slovin’s formula by proportional random sampling. Structural Equation Modeling-Partial Least Squares (SEM-PLS) has been chosenas a data analysis technique.The results show that OCB and organizational support have a positive and significant effect on job satisfaction and employee performance. Job satisfaction also has a significant effect on employee performance. The result of the research also shows that job satisfaction has a mediating role in OCB and organizational support toward employee performance.This study's theoretical implication is to validate the important role of OCB factors in developing job satisfaction and driving employee performance in an organization
The Role of Digital Marketing and Relationship Marketing in Purchasing Decisions Ikut, Camilus Isidorus; Susanto, Aji
Untag Business and Accounting Review Vol 4, No 1 (2025): April 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i1.6013

Abstract

This study aims to analyze the influence of digital marketing and relationship marketing on consumer purchasing decisions on the Shopee e-commerce platform. With the development of technology and increasing internet usage, Digital Marketing has become one of the effective marketing strategies to reach consumers more widely. Meanwhile, relationship marketing plays an important role in building customer trust and loyalty. This study uses a quantitative method by collecting data through a questionnaire distributed to 76 respondents, consisting of Management and Accounting students from 2021 to 2024 at the University of 17 Agustus 1945 Semarang. Data analysis was carried out using multiple linear regression analysis through SPSS version 30 software to test the hypothesis in this study. The results of the analysis show that there is a significant positive influence of digital marketing on purchasing decisions, and relationship marketing also has a positive impact on purchasing decisions. This research concludes that digital marketing and relationship marketing have a positive and significant influence on purchasing decisions. Furthermore, the study recommended that Shopee continue to optimize its digital marketing strategy, especially through quality promotions, free shipping programs, and flash sales that have proven to attract consumer interest.
Descriptive Analysis of the Fear of Missing Out (FOMO) Phenomenon: The Bitcoin Trading Decisions of Students in Semarang City Bahri, Saiful; Aeni, Deswita Siti Nurul
Untag Business and Accounting Review Vol 4, No 1 (2025): April 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i1.5977

Abstract

The Fear of Missing Out (FOMO) phenomenon in crypto asset trading activities such as Bitcoin is increasingly prevalent among the younger generation, especially students. This study aims to describe the level of FOMO experienced by students in Semarang City who actively trade Bitcoin and the factors that influence it. The research method used is a quantitative approach with a descriptive survey design. Data collection was carried out by distributing Likert-based questionnaires to 100 students aged 17 to 23 years spread across various universities in Semarang City. The results showed that most respondents experienced moderate to high levels of FOMO, which were triggered by social media factors, peer influence, and market price volatility. This study is expected to be the basis for wiser digital financial education among students.
The Influence of Culinary Quality and Café Atmosphere on Repurchase Intention: The Medition role of Consumer Satisfaction Kurniawan, Sendy; Musprihadi, Ribut; Hasyim, Hasyim
Untag Business and Accounting Review Vol 4, No 1 (2025): April 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i1.5993

Abstract

This study aims to determine the effect of culinary quality and café atmosphere on repurchase intention, directly and indirectly through consumer satisfaction. The population used is all consumers who have made purchases at the Makan Minum Khu Mijen Semarang cafe, with a sample size of 85 respondents. The sampling technique used is accidental sampling. The data source used is primary data, with a data collection method using a questionnaire. The data analysis technique used is path analysis and the Sobel test. The results of the hypothesis test obtained that culinary quality has a positive and significant effect on consumer satisfaction, and café atmosphere has a positive and significant effect on consumer satisfaction. Culinary quality has a positive and significant effect on repurchase intention, café atmosphere has a positive and significant effect on repurchase intention, and consumer satisfaction has a positive and significant effect on repurchase intention. The results of the Sobel test show that consumer satisfaction can mediate the effect of culinary quality and café atmosphere on repurchase intention. The conclusion states that culinary quality and café atmosphere positively affect consumer satisfaction and repurchase intention. Managers should involve the variable of culinary quality in the promotion on social media marketing.
Increasing Customer Loyalty through Customer Relationship Management, Product Quality, and Digital Marketing Surjana, Fulien; Suparmi, Suparmi
Untag Business and Accounting Review Vol 4, No 1 (2025): April 2025
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v4i1.6010

Abstract

This study aims to determine the effect of Customer Relationship Management, product quality, and digital marketing on customer loyalty at PT. Tugu Beton Semesta Abadi Semarang. The population used in this study were all companies or organizations that use services from PT. Tugu Beton Semesta Abadi Semarang had 562 companies, while the sample size was 85 respondents. The sampling technique used was purposive sampling. The data source used was primary data, with data collection using a questionnaire. The data analysis technique used was multiple linear regression analysis. The results of the hypothesis test showed that Customer Relationship Management, product quality, and digital marketing had a positive and significant effect on customer loyalty. The coefficient of determination value was 0.655, meaning that Customer Relationship Management, product quality, and digital marketing can explain the variation in customer loyalty variables by 65.5 percent, so it still requires follow-up with further research, especially regarding customer loyalty. The study concludes that CRM, product quality, and digital marketing also have a positive effect on customer loyalty. The suggestions for managers are must increase the technology utilization, improve product innovation development, and enhance digital marketing.
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.