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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 77 Documents
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The influence of ROA, ROE, LDR, and NPL on company value in banking sub-sector companies’ period 2016-2018 Budi Shantika; Caren Angellina Mimaki
Review of Management, Accounting, and Business Studies Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i1.4654

Abstract

This study aimed to determine whether the return on assets, return on equity, loan-to-deposit ratio, and non-performing loans affect the value of the company in Bank Negara Indonesia and Bank Rakyat Indonesia in the 2016-2018 period. The data collection technique used documentation in the form of an annual report of the company BNI Bank and BRI Bank 2016-2018 period. The analytical method used was quantitative analysis which was multiple linear regression analysis using the IBM SPSS statistical test 22. The t-test results at Bank BNI showed that Return on Assets (X1) had no significant negative effect, Return on Equity (X2) had no significant positive effect, Loan to deposit ratio (X3) had negative and significant effect, and non-performing loan (X4) had negative and insignificant effect. The t-test results at BRI showed that Return on Assets (X1) had a significant negative effect, Return on Equity (X2) had no significant positive effect, Loan to Deposit Ratio (X3) had a negative and significant effect, and Non-Performing Loans (X4) had positive and significant effect.
The influence of work discipline, motivation, and work environment on the performance of employees Louis Brancourt; Budi Shantika; Caren Angellina Mimaki
Review of Management, Accounting, and Business Studies Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i1.4658

Abstract

This study aimed to determine the effect of work discipline, motivation, and work environment on employee performance PD (Perusahaan Daerah) Pasar Kota Denpasar. This research was a quantitative study that described and explained the influence of work discipline, motivation, and work environment on employee performance PD Pasar Kota Denpasar. The study population was all employees working at PD Pasar Kota Denpasar, amounting to 130 employees using sampling techniques with 65 employee respondents. Data collection techniques that the authors used in this study include the test instrument, classic assumption test, multiple linear regression, coefficient of determinant (R²), t-test, and f-test. The results of the analysis showed that (1) Work discipline had a positive and significant effect on the performance of PD Pasar Kota Denpasar with a significant value of 0,021. (2) Work motivation had a positive and significant effect on the performance of PD Pasar Kota Denpasar with a significant value of 0,000. (3) The work environment had a positive and significant effect on the performance of PD Pasar Kota Denpasar with a significant value of 0,009. (4) Work discipline, motivation and work environment on employee performance together had a positive and significant effect on employee performance with a significant value of 0,000 less than 0,05, the hypothesis was accepted.
The influence of work-family conflict, job stress, and organizational commitment on the turnover intention of female employees Jayantara, I Ketut Adi; Sukarnasih, Desak Made
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4804

Abstract

This study aimed to identify the influence of work-family conflict, job stress, and organizational commitment on the turnover intention of woman employees at Pusat Oleh-Oleh Agung Bali Tanah Lot Tabanan. It was a quantitative study that showed and explained the influence of work-family conflict, job stress, and organizational commitment on the turnover intention of woman employees at Pusat Oleh-Oleh Agung Bali Tanah Lot Tabanan. The population of this study was the women employees of Pusat Oleh-Oleh Agung Bali Tanah Lot Tabanan. There were 50 respondents the woman employees who work at Pusat Oleh-Oleh Agung Bali Tanah Lot Tabanan as the samples of this study. The technique of sampling by using saturated samples was used. The instrument was examined by validity and reliability tests. The data were analyzed by multiple linear regression, classic assumption test, determination coefficient, test T, and test F. The result of the study showed that (1) work-family conflict has a positive and significant impact on the turnover intention of woman employees with a significance score of 0.001, (2) job stress has a positive and significant impact on the turnover intention of women employees with the significance score 0.029, (3) organization commitment has a negative and significant impact on the turnover intention of woman employees with the significance score 0.035, (4) work-family conflict, job stress, and organization commitment give simultaneous impact on turnover intention of woman employees at Pusat Oleh-Oleh Agung Bali Tanah Lot Tabanan.
The effect of information technology-based services, customer trust, and perceived comfort of use on brand switching prepaid electric products Priangan Sari, Ni Luh Putu Utari; Pemayun, A. A. Gede Putra
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4815

Abstract

This study aimed to determine the effect of information technology-based services, customer trust, and perceived comfort of use on brand-switching prepaid electricity products. The population in this study was 74,691 prepaid electricity customers and 100 samples were taken. The data in this study were obtained by questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicated that information technology-based services have a positive and significant effect on brand switching of prepaid electrical products with a regression coefficient of 0.265 is positive, a value of 0.006 is less than 0.05 (0.006 <0.05). Customer trust had a positive and significant effect on brand switching of prepaid electrical products with a regression coefficient of 0.414 is positive, and a value of 0,000 is less than 0.05 (0,000 <0.05). Perceived comfort of use had a positive and significant effect on brand switching of prepaid electrical products with a regression coefficient of 0.274 with a positive value, a value of 0.013 less than 0.05 (0.013 <0.05). Then, the information technology-based services, customer trust, and perceived comfort of use together had a positive and significant effect on the brand switching of prepaid electrical products by 0,000 less than 0.05 (0,000 <0.05).
Foreign directors, foreign ownership, and carbon emission disclosure: Evidence from Indonesia environmentally sensitive companies Wulan, Diajeng Fitri
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4816

Abstract

Business organizations were increasingly being held accountable for their social and environmental impacts. Disclosure of carbon emissions is an issue that is starting to develop in various countries, including Indonesia, related to climate change's effects on organizations' sustainability. National governments and non-governmental organizations (NGOs) needed to take action to urge companies to reduce carbon emissions, one of which is full disclosure of their carbon emissions. This study aimed to see whether knowing the presence of foreign directors, foreign commissioners, and foreign ownership affects the disclosure of carbon emissions. This study also used three control variables: Company Size, ROA, and DER. The samples of this research were companies listed on the IDX that are sensitive to the environment from 2019 to 2021, which issued a Sustainability Report resulting in a total of 41 companies. The test was carried out by performing multiple regression tests. The results showed that foreign commissioners, company size, and DER significantly influenced the disclosure of carbon emissions. Therefore, managers should consider balancing between foreign and local commissioners to benefit from a rich, heterogeneous resource encompassing the various merits of both types of directors, with particular emphasis on foreign commissioners' international exposure and experience.
The impact of e-commerce on small and medium-sized enterprises (SMEs) in Malaysia Song, Ding; Jumbulingam, Kharmeyni; Fadel, Hossam; Sumarningsih, Ni Made
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4820

Abstract

This research set out to determine how e-commerce affects Malaysian SMEs and what reasons prevent more SMEs from adopting this business model. The conceptual framework and research hypotheses were developed after an extensive literature review. Two hundred and fifty Malaysian SME owners and managers were surveyed using a questionnaire, and the collected data was analyzed using descriptive and inferential statistics. The main results showed that the adoption of e-commerce among Malaysian SMEs is highly influenced by personal, technological, organizational, and environmental variables. Researchers concluded that personal characteristics were the most influential, followed by those related to the workplace and the surrounding environment. Together, these characteristics accounted for 56.5% of the variance in e-commerce adoption among Malaysian SMEs. Important implications for policymakers, researchers, and practitioners in Malaysia who want to encourage e-commerce acceptance and growth among SMEs were drawn from the results, which add to the current literature on e-commerce adoption in SMEs. The report concluded with suggestions for targeted interventions and support programs to increase the competitiveness and growth of small and medium-sized enterprises (SMEs) in Malaysia through e-commerce. The study's findings helped advance Malaysia's economy as a whole and ensure the digital sector continues to thrive.
The effect of business digitalization, technology utilization, and financial literacy on the sustainability of MSMEs in Surakarta Hamdani, Muhammad Luthfi; Amalia, Naili
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4841

Abstract

Micro and Small Enterprises (MSMEs) constitute one of the business categories forming the backbone of the national economy, including in the city of Surakarta, Central Java. According to data from the Central Bureau of Statistics (BPS) in 2019, Surakarta had 1,863 micro and small business actors, employing 42,962 workers. The continuity of SMEs is anticipated to play a crucial role in strengthening the community's economy. Against this backdrop, this study aimed to analyze the impact of business digitalization, technology use, and financial literacy on the sustainability of SMEs in Surakarta. The research employed a quantitative approach, with data analysis conducted using multiple linear regression tests. The results revealed that the independent variables of business digitalization, technology use, and financial literacy each had a significant positive effect on business sustainability individually. Simultaneously, all three variables significantly influenced business sustainability. Based on these findings, it is recommended that future SMEs focus on enhancing their business digitalization, technology use, and understanding of financial literacy.
The influence of employee engagement, motivation, and work stress on the performance of Perhutani employees in Gresik Rismayadi, Baiq Irma; Rizqi, Maulidyah Amalina
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4843

Abstract

The decline in work results and the non-achievement of company targets can be one of the benchmarks related to employee performance. This contributes to achieving goals and profits for the company. The failure to achieve goals or contribute to increasing production quantity indicated a decline in employee performance at Perhutani Gresik. The objectives of this study were: (1) Understanding the impact of employee engagement on performance at Perhutani Gresik. (2) Examining the influence of work motivation on performance at Perhutani Gresik. (3) Investigating the correlation between work stress and employee performance at Perhutani Gresik. The sample was taken using a saturated sampling technique with a subject of 77 employees of Perhutani Gresik. Based on the results of multiple linear regression analysis, it was found that the employee engagement variable (X1) on employee performance (Y) obtained a significant value of 0.000 smaller than 0.05, which meant that employee engagement had a significant effect on employee performance. The work motivation variable (X2) obtained a significant value of 0.000 smaller than 0.05, which meant that work motivation had a significant effect on employee performance. The variable work stress (X3) on employee performance obtained a significant value of 0.152, which is greater than 0.05. This indicates that work stress partially does not have a significant effect on employee performance. In conclusion, the study at Perhutani Gresik sheds light on crucial factors influencing employee performance. The decline in work results and failure to meet company targets serve as key indicators of diminished performance. The research objectives aimed at understanding the impact of employee engagement, work motivation, and work stress on performance were successfully addressed.
Assessing the impact of flexible work arrangements on employee job satisfaction in Malaysia Shuo, Liu; Jumbulingam, Kharmeyni; Fadel, Hossam; Mimaki, Caren Angellina
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4844

Abstract

This study highlighted the implications of a flexible work structure in improving job satisfaction in the country of Malaysia. Demographic analysis, validity, normality, reliability, and multiple regressions were performed to understand the connection between the research variables such as the flexibility of work arrangements, increment and appraisal, organizational environment, work pressures, and job satisfaction. Four hypothetical statements were formed based on the independent and dependent variables of the study. H1 and H2 were not supported; on the other hand, H3 and H4 were supported, as the significant value was more than 0.05. A total of 103 participants or 68.7% of respondents were female, while 31.3% were male. Cronbach’s Alpha value was taken into consideration in terms of conducting the reliability test, and it was analysed that the variables were reliable. Biased attitudes and news were found while generating the findings, created due to the poor performance of the responses. The research found that Malaysian participants did not believe in the factors that job satisfaction is increased due to appraisals, and the flexibility of work arrangements is not that important as the variables are not supported. The research generated the finding that a positive work culture and work environment enhance the efficiency of the workers by increasing job satisfaction among them. The employees considered that work pressure needed to be possessed by the employees to get job satisfaction.
The influence of financial literacy on investment decisions of Jakarta Global University students Ulfah, Rahmawati
Review of Management, Accounting, and Business Studies Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i2.4847

Abstract

By understanding the influence of financial literacy on the investment decisions of JGU students, it was possible to identify specific measures that could be taken by universities, financial institutions, and the government to enhance financial awareness and the quality of investment decision-making among students. According to the survey, Indonesia's financial literacy level was comparatively lower than that of neighbouring countries, especially in the field of students. The purpose of this research was to determine the influence of financial literacy on investment decisions among students at Jakarta Global University and to assess the extent of its impact. The model of analysis in this study used the Structural Equation Model (SEM), and the tool employed was the SmartPLS 2.0 M3 program. The results of hypothesis testing and discussion showed that financial literacy had a significantly positive influence on the investment decisions of JGU students. This result indicated that students with higher levels of financial literacy tended to make wiser and more informed investment decisions compared to those with lower levels of financial literacy.

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