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Review of Management, Accounting, and Business Studies
Published by Universitas Pendidikan Nasional
ISSN : 27234584     EISSN : 29624819     DOI : 10.38043
Core Subject : Economy,
Economics, Econometrics & Finance
Review of Management, Accounting, and Business Studies is a set of international journals which are managed by Universitas Pendidikan Nasional. It is under supervised of the Faculty of Economics and Business. It will be published regularly in two times per year on April and December. Review of Management, Accounting, and Business Studies provides a platform in which researchers are able to publish their journals. The journals are limited only on three fields studies such as Management, Accounting, and Business studies. The purpose of Review of Management, Accounting, and Business Studies is to give review of new insight in business management and accounting topics. It also encourages collaboration of researchers in finding special issues around the topics. Review of Management, Accounting, and Business Studies establishes journals in which presented in English language. As it is written in international language, it can be assessed by many researchers over the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): Accepted Issue" : 8 Documents clear
Tax reform strategies to strengthen Indonesia’s digital economy contribution Iman Supriadi; Fatchurrohman, Mochamad; Sari, Etin Puspita
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6218

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.
The effect of cloud computing on accounting information system effectiveness Bolzer, Yann
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine whether cloud computing technology has an impact on the effectiveness of accounting information systems. This research was conducted in Denpasar, the capital city of Bali Province, and the center of economic and financial activities in Bali Province. The population of the study consists of business entities implementing cloud computing technology in Denpasar, totaling 32,476 according to the data from the Department of Cooperatives, Micro, Small, and Medium Enterprises of Denpasar in 2022. A sample of 100 respondents was selected using the simple random sampling method. The data collected for the study was quantitative and obtained through a Likert scale questionnaire. Validity and reliability tests were performed to ensure the legitimacy and consistency of the measurement instrument. Data analysis involved classic assumption tests such as normality, multicollinearity, and heteroskedasticity. Simple linear regression analysis was conducted to measure the relationship between the independent variable (Cloud Computing Technology) and the dependent variable (Effectiveness of Accounting Information Systems. The research findings demonstrate that cloud computing technology has a statistically significant and positive effect on the effectiveness of accounting information systems. This is supported by a regression coefficient of 0.638 (p = 0.001) and an R² value of 0.228, indicating that 22.8% of the variation in system effectiveness can be explained by the use of cloud computing.
Impact of meta platforms on organic and paid ROI in small businesses Hail, Khaled Majeed Saif
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6747

Abstract

The growing reliance on social media platforms has intensified the need for small businesses to justify marketing investments through measurable return on investment (ROI). This study examines the impact of organic and paid marketing strategies on Meta platforms, specifically Facebook and Instagram, with a focus on small business contexts. Using a quantitative, descriptive, and comparative research design, data were collected through structured questionnaires and platform analytics from small business owners and digital marketers. The findings indicate that organic marketing is widely adopted and contributes to sustained engagement and brand presence, though its ROI is often perceived as moderate and long term. Paid marketing, by contrast, is perceived as more effective in generating immediate and measurable outcomes, particularly sales, even with modest advertising budgets. However, limited use of analytics tools suggests that ROI assessments are frequently subjective rather than data-driven. Overall, the results demonstrate that organic and paid marketing strategies play complementary roles on Meta platforms. This study contributes to the literature by providing empirical evidence on how small businesses can balance organic and paid efforts to achieve sustainable ROI and offers practical insights for more effective marketing decision making in resource-constrained environments.
Love of money, FOMO, and self-control in Gen Z financial planning Kofler, Maximilian
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.7325

Abstract

Personal financial planning is becoming increasingly important as people become more aware of the need for effective financial management to achieve financial stability and prepare for a better future. This study examines the influence of love of money, Fear of Missing Out (FOMO), and self-control on Generation Z’s personal financial planning, with financial literacy serving as a moderating variable. Using a quantitative approach, data were collected through a structured questionnaire. The study involved 100 Generation Z respondents selected using the Slovin formula. Data were analyzed using SmartPLS 3.0 with path analysis. The findings indicate that love of money, FoMO, and self-control each have a positive influence on personal financial planning. In addition, financial literacy significantly moderates the relationships between love of money and personal financial planning, FoMO and personal financial planning, and self-control and personal financial planning. Based on these results, it is recommended that Generation Z strengthen their financial literacy and develop personal financial plans regularly to support more focused and effective financial management.
The influence of investment risk, influencers, and return perception on Gen Z interest Gara, Made Adhika Laksamana
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.7353

Abstract

This research aims to the investment interest of Generation Z is considered essential because the current challenges for Generation Z relate to financial issues. Generation Z tends to spend their money on new experiences rather than saving for long-term needs. This research aims to examine the influence of Investment Risk, Social Media Influencers, and Return Perception on the investment interest of Generation Z in Denpasar city using the Bibit application. The data analysis technique employed in this study utilizes IBM SPSS Statistics 23 software. The research was conducted in Denpasar city, and data was collected through questionnaires distributed to 170 respondents who were familiar with or had used the Bibit application. The research results indicate an influence of Investment Risk, Social Media Influencers, and Return Perception on investment interest, as confirmed by the hypothesis testing: 1) Investment Risk has a positive and significant impact on Investment Interest, 2) Social Media Influencers have a positive and significant impact on Investment Interest, and 3) Return Perception has a positive and significant impact on Investment Interest.
Electronic word of mouth, price, store atmosphere, and brand image on food purchasing decisions Putra, Gede Feby Suarjaya
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.7393

Abstract

This research aims to the culinary business is an activity of producing F&B that aims to be sold to consumers in the hope of getting the maximum possible profit. Kober Mie Setan Branch of Dewi Sri is a well-known culinary business in Bali. Instagram is used by Kober Mie Setan, Dewi Sri Branch to promote the products it sells using the electronic word- of-mouth method. Communication via the internet was carried out by Kober Mie Setan, Dewi Sri Branch, to discuss product issues, one of which was price. Prices are inseparable from the store atmosphere. Mie Setan Kober created a new slogan, namely "Founders are not imitators". This creates a new brand image that is different in the minds of consumers. Consumers consider existing factors before buying a product in different ways according to generations. The purpose of this study was to determine the effect of electronic word of mouth, price, store atmosphere, and brand image on food purchasing decisions partially at the research location of Kober Mie Setan, Dewi Sri Branch. The population in this study are Generation Z consumers of Kober Mie Setan, Dewi Sri Branch. The number of samples in this study was determined using the Hair et al formula, so 125 respondents were obtained with the provisions of the sample criteria for this study. The research hypothesis was tested with the SmartPLS application. The results of this study indicate that the variables electronic word of mouth, store atmosphere, and brand image partially have a positive and significant effect on purchasing decisions and price has no effect on purchasing decisions.
Burnout, work–life balance, and turnover intention: The mediating role of engagement Fajriawan, Nazli; Dewi, Ni Putu Ayu Muspita
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.7403

Abstract

In an era of rapid business change and intensifying global competition, effective human resource management is critical for sustaining organizational performance. Understanding factors that influence employee well-being, engagement, and retention has therefore become a key managerial concern. This study examines the effects of employee burnout and work–life balance on employee engagement and turnover intention, with a particular focus on the mediating role of employee engagement. The research was conducted at PT Ulun Danu Beratan Lestari, a hospitality organization in Bali, Indonesia. Using a quantitative approach, data were collected from 100 employees selected through purposive sampling from a population of 130 employees. Primary data were obtained via structured questionnaires, complemented by secondary data from organizational documents and relevant literature. The findings indicate that burnout has a positive relationship with employee engagement, while work–life balance also positively influences employee engagement. Burnout is found to significantly affect turnover intention, whereas work–life balance does not show a significant relationship with turnover intention. Furthermore, employee engagement does not have a significant effect on turnover intention and does not mediate the relationship between burnout and turnover intention, nor between work–life balance and turnover intention. These results suggest that employee engagement alone may not sufficiently explain turnover intentions in this organizational context. The study contributes to the literature by highlighting the complex relationships among burnout, work–life balance, and turnover intention, and suggests that future research should consider additional psychological or organizational factors to better explain employee turnover behavior.
The impact of internship experience on students’ career intentions in hospitality education Prameswari, Made Bintang Nadiva
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.7404

Abstract

Hospitality, as a major segment of the tourism industry, relies heavily on effective human resource management to deliver service quality and sustain organizational competitiveness. Consequently, workforce demand in the hospitality sector must be supported by a pipeline of skilled and job-ready graduates, which can be strengthened through vocational education and structured internship programs. Bali Tourism Polytechnic (Politeknik Pariwisata Bali) implements an internship program known as Praktek Kerja Nyata (PKN) across all study programs, including Hospitality Administration. Internship participation is expected to enhance students’ professional competencies and provide clearer insights into career options during and after their studies.This study examines the effect of internship experience on the career intention of Hospitality Administration students at Bali Tourism Polytechnic. Using a quantitative approach, data were collected through an online questionnaire measuring students’ satisfaction with their internship experience and their career intention. The survey targeted students in semesters 4, 6, and 8 who had completed at least one internship placement. A simple random sampling technique yielded 253 valid responses. Data were analyzed using simple linear regression, t-tests, and the coefficient of determination. From a management perspective, the findings underscore the role of internship programs as a strategic human resource practice for shaping early career intentions in the hospitality industry. The results indicate that internship experience has a positive and statistically significant effect on students’ career intention, explaining 45.8% of the variance. These findings highlight the managerial importance of well-designed internship programs for human resource development and workforce planning in the hospitality sector.

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