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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 impact of the COVID-19 pandemic on financial report MSMES business practices: A phenomenological analysis Harun Alrasyid; Abdul Malik; Sultan Sultan
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4852

Abstract

This study delved into the repercussions of the COVID-19 pandemic on the Financial Statements and Business Practices of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Utilizing a qualitative phenomenological approach within an interpretive paradigm, the study involved 3 business owners, 1 consumer, and 1 government representative as informants. Data collection methods included interviews, observation, and documentation. The interactive data analysis method, encompassing data reduction, presentation, conclusion, and verification, was employed. The findings indicated a profound impact of the COVID-19 pandemic on the financial reports and business practices of MSMEs. There was a substantial reduction in turnover across various MSME sectors, particularly affecting wholesale and retail traders, food and beverage, and tourism. According to LIPI's P2E data, micro food and beverage businesses experienced a 27% impact, small businesses at 1.77%, and medium-sized businesses at 0.07%. The study highlighted the pandemic's effects on MSMEs, including decreased sales, income reduction, employee cuts, weakened purchasing power, and increased expenditures.
Analysis of trust factors, brand image, and promotions influencing customer loyalty to GoFood services in Solo Raya Zahroh Febriani Saputri; Putri Maisara
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4855

Abstract

This study employed a quantitative research approach, with data collection conducted through a questionnaire distributed to respondents. The sample size comprised 140 individuals residing in Solo Raya who were regular users of GoFood services. Sampling was conducted using non-probability sampling, specifically purposive sampling. The research aimed to assess customer loyalty to GoFood, given the proliferation of advanced brands in online transportation services, particularly the Online Food Delivery (OFD) feature. The study examined several factors influencing customer loyalty, including trust, brand image, and promotion, as independent variables. In conclusion, the findings indicated that trust and brand image had a positive and significant impact on customer loyalty, while promotion had a positive but non-significant influence. Thus, all independent variables played a crucial role in shaping customer loyalty towards GoFood services, although promotion did not significantly impact GoFood customer loyalty.
Factors influencing purchasing decision on Telkomsel providers in Solo Raya Fernandita Khusnul Khotimah; Putri Maisara
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4856

Abstract

The article explored the influence of product quality, brand image, and Word of Mouth on purchasing decisions for Telkomsel provider cards in Solo Raya, Indonesia. Drawing upon literature reviews and quantitative methods, the study analyzed data from 105 respondents using validity, reliability, normality, multicollinearity, heteroscedasticity tests, as well as multiple linear regression and t-tests. Findings indicated that while product quality positively impacted purchasing decisions, it was not statistically significant. Conversely, brand image and Word of Mouth significantly influenced consumer choices. The study concluded by recommending strategies for Telkomsel to enhance product quality, maintain brand integrity, and leverage positive Word of Mouth marketing to improve sales. Future research was suggested to expand the sample size and include additional variables for a comprehensive understanding of consumer behavior in Telkomsel card purchases.
Factors that influence interest in purchasing Scarlett Whitening products among Solo Raya women Aoliya Herman; Putri Maisara
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4857

Abstract

This research was conducted on women who lived in Solo Raya and was useful for looking separately at the influence of the variable factors: celebrity endorser, product quality, and brand image on interest in purchasing Scarlett Whitening products using a quantitative approach method. Data sources used literature studies and the distribution of questionnaires that had been processed to provide valid results. The population in this research was Solo Raya women who knew the Scarlett Whitening product. The sample used the Roscoe formula and obtained a total of 147 respondents by setting special criteria (purposive sampling). The results of the partial explanation in testing multiple linear regression analysis and the t-test in this research showed that the variables celebrity endorser, product quality, and brand image had positive and significant influence values, so they could have a good impact on interest in purchasing Scarlett Whitening products. With the findings from the help of celebrity endorsers to review products, product quality, and the good brand image of Scarlett Whitening, it could make women more interested, and the variable factors that had been focused on in this research could increase buying interest in Scarlett Whitening products. 
Profit management from a legal and accounting perspective Maya Macia Sari; Sakdiah Sakdiah; Novania Trifana; Julia Nuraisyah; Dwi Kumala Sari
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4927

Abstract

This study aimed to understand and analyze Profit Management from legal and accounting perspectives. To obtain data related to these variables, researchers made indirect observations. The data used in this study were secondary data, collected through intermediary sources (obtained and recorded by other parties). Secondary data typically included evidence, records, or historical reports compiled in published and unpublished archives (documentary data). The research employed action research, with data collection conducted primarily through intermediary media. Based on the results of this study, the effectiveness of law and accounting was shown to have had a positive and significant impact on profit management within a company. In the case study of banking services, where conventional bank interest was considered usury, financial institutions were required to adhere to Sharia foundations. The values of Sharia law served as a fundamental framework in the societal and national life systems, with Islamic law governing as a rule of life. The pillars and legal conditions of contracts in Sharia were akin to the legal conditions in principle.
Analysis of company characteristics and deferred tax burden using profit management detection methods Maya Macia Sari; Ika Nurhaliza; Pebrilia Amanda Hada; Tahany Syade; Yogi Purwanto
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4929

Abstract

This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding deferred tax burdens and their implications for profit management strategies. By employing profit management detection methods, typically utilized to scrutinize financial statement integrity, including the treatment of deferred tax burdens, our study aimed to unveil the intricate dynamics between company attributes and the management of tax-related liabilities. This investigation not only contributed to the understanding of financial reporting practices but also offered valuable insights for stakeholders, regulators, and investors seeking to comprehend the nexus between company characteristics and the manipulation of deferred tax burdens within the realm of profit management.
Income, tax knowledge, and tax incentives impact on MSME tax compliance in COVID-19 Ni Luh Putu Western Thelmalia; Gde Putra Pemayun; Caren Angellina Mimaki
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.5090

Abstract

This study aimed to determine the effect of income level, tax knowledge, and the application of tax incentive policies partially on taxpayer compliance. The research method used was quantitative. The population in this study comprised taxpayers who had a business type of UMKM registered at KPP Pratama Gianyar, and the sample used consisted of 100 people. The data analysis techniques included the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test, and t-test. From the results of the study, the following were obtained: (1) The level of income had a significant positive effect on taxpayer compliance, where the t-coefficient value was 3.598, the regression coefficient value was 0.364, and the significance was 0.001. (2) Tax knowledge had a significant positive effect on taxpayer compliance, with the t-coefficient value being 4.339, the regression coefficient value 0.335, and the significance 0.000. (3) The application of tax incentive policies had a significant positive effect on taxpayer compliance, with the t-coefficient value being 3.159, the regression coefficient value 0.210, and the significance 0.002. The suggestion in this study was that the Gianyar KPP Pratama should provide a tax burden that was in accordance with the taxpayer's business income and routinely provide tax socialization to increase taxpayer knowledge. Additionally, the Gianyar KPP Pratama should provide fair tax incentives to all taxpayers who meet the conditions for receiving them.
Comparison of financial performance of LPD Pakraman Singapadu before and after COVID-19 I Gusti Ngurah Bayu Danuartha Loceng; I Gusti Ngurah Putra Suryanata; Ni Made Sumarningsih
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.5091

Abstract

This study utilized a mixed-methods approach to evaluate the financial performance of LPD Pakraman Singapadu Village before and after the COVID-19 pandemic, specifically from July 2019 to July 2020. Quantitative data was gathered from financial documents, including income statements and balance sheets, to compare financial metrics across the two periods. Qualitative data was obtained through semi-structured interviews with key stakeholders, including LPD staff and local business owners, to gain insights into the impact of the pandemic on financial performance. Observational methods were also employed to understand the operational changes and challenges faced by the LPD during this period. Financial documents were reviewed to extract relevant financial indicators such as revenue, expenses, and profit figures, with the 2019 financial performance, which showed a profit of Rp. 477,422,463, serving as a baseline for comparison against the 2020 performance, which saw a decrease in profit to Rp. 303,884,859 due to the pandemic's onset in March 2020. Interviews were recorded and transcribed verbatim, followed by thematic analysis to identify key themes related to the pandemic's impact on financial performance and business operations. Observations provided additional context to the quantitative data, highlighting how the pandemic influenced operational dynamics and financial outcomes. All collected data was analyzed using appropriate statistical and thematic techniques to ensure the robustness and reliability of the findings, enabling a thorough examination of the changes in the financial performance of LPD Pakraman Singapadu Village in the context of the COVID-19 pandemic.
Financial performance comparison: BCA Conventional and BCA Sharia period of 2016-2018 I Putu Eka Sanjaya; I Dewa Ketut Gede Prabawa
Review of Management, Accounting, and Business Studies Vol. 4 No. 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i2.5120

Abstract

This study examined the financial performance of BCA Conventional and BCA Sharia from 2016 to 2018, focusing on six financial ratios: Non-Performing Loans/Non-Performing Financing (NPL/NPF), Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). BCA Conventional generally outperformed BCA Sharia, showing superior results in LDR, ROA, ROE, and BOPO ratios, indicating better liquidity, profitability, and operational efficiency. BCA Sharia excelled in NPF and CAR ratios, suggesting lower credit risk and better capital adequacy. Both banks met regulatory standards, though BCA Sharia needed improvement in ROA and ROE to enhance competitiveness. The study underscored the importance of continuous performance monitoring and strategic management to maintain stability and trust in the banking sector. Future research should explore more advanced analytical methods and extend comparisons across different types of banks for more comprehensive insights.
The management model of Ceking Terrace Tegallalang based on sustainable tourism development Pande Putu Tobi Sukmadiarta; Ni Nyoman Sunariani
Review of Management, Accounting, and Business Studies Vol. 4 No. 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i2.5122

Abstract

Indonesia's rich natural beauty and biodiversity made it a prime destination for both domestic and international tourists, significantly contributing to the nation's economic growth. The tourism sector, closely linked to sustainable development, required careful management to ensure the continuity of natural and socio-cultural resources. This study examined the management model of the Ceking Terrace tourist attraction in Tegallalang Village, Bali, a region renowned for its terraced rice fields and cultural richness. Employing a qualitative descriptive approach, data were collected through observation, documentation, and in-depth interviews with various stakeholders, including management officials, local community leaders, and tourists. The study revealed that the Ceking Terrace was managed using the Planning, Organizing, Actuating, and Controlling (POAC) model, which effectively enhanced local revenue and community welfare. The management focused on maintaining environmental sustainability, socio-cultural values, and economic benefits, aligning with the Tri Hita Karana principle that emphasized harmony between humans, nature, and spirituality. Despite its popularity, the site faced challenges such as inadequate public facilities, which hindered optimal tourist satisfaction and accessibility. Recommendations for improving the management of Ceking Terrace included better recruitment and salary distribution for employees, enhancing public facilities, and fostering partnerships with travel agents to boost tourist visits. The study underscored the importance of sustainable tourism development practices to ensure long-term benefits for both the local community and the environment.

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