cover
Contact Name
Ni Made Sumarningsih
Contact Email
journal.revenue@undiknas.ac.id
Phone
+6282144467995
Journal Mail Official
journal.revenue@undiknas.ac.id
Editorial Address
Jalan Bedugul No. 39 Sidakarya, Denpasar Selatan, Bali - Indonesia
Location
Kota denpasar,
Bali
INDONESIA
Review of Management, Accounting, and Business Studies
ISSN : 27234584     EISSN : 29624819     DOI : 10.38043
Core Subject : Economy,
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.
Articles 77 Documents
Exploring the mediating role of beauty influencer effectiveness on skincare products: Does credibility still influence purchase intention? Sari, Desak Made Febri Purnama; Nandini, Made Ayu Sintya; Sumarningsih, Ni Made; Basmantra, Ida Nyoman
Review of Management, Accounting, and Business Studies Vol. 5 No. 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i1.5584

Abstract

The study explored the impact of beauty influencer credibility on purchase intention, focusing on how influencer effectiveness mediated this relationship. With the rise of social media platforms like Instagram and YouTube, beauty influencers have become key players in shaping consumer behavior, particularly in the competitive beauty industry where local brands like Somethinc compete with global brands. The research analyzed responses from 100 female teenagers aged 15-24 in Bali using Structural Equation Modeling (SEM) and Partial Least Squares (PLS) analysis. The results showed that beauty influencer credibility had a direct and positive effect on influencer effectiveness, with trust and expertise being critical factors. Influencer effectiveness significantly increased purchase intention, as consumers were more likely to make purchasing decisions when influencers communicated persuasively. Credibility also directly influenced purchase intention, but its effect was strengthened when mediated by influencer effectiveness. The findings highlighted that credibility alone was not sufficient; influencers needed to effectively engage their audience to maximize their impact. The study provided valuable insights for beauty brands, suggesting that selecting credible and effective influencers is crucial for successful digital marketing. It also opened avenues for future research into additional factors such as brand loyalty and price, and the potential for cross-cultural and longitudinal studies.
Understanding sample product quality, purchase decision, and brand awareness of Nescafe Kiswara, Adimas Rangga
Review of Management, Accounting, and Business Studies Vol. 5 No. 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i1.5596

Abstract

This study explored the impact of sample product quality and brand awareness on consumer purchasing decisions for Nescafe coffee products in Denpasar, Indonesia, during the COVID-19 pandemic and under the Indonesian government’s Large-Scale Social Restrictions (PSBB). These restrictions limited traditional marketing channels, including direct consumer interactions that were essential to Nescafe’s sampling strategy, which historically relied on face-to-face engagement to boost brand recognition and trust. The research focused on how sample quality and brand awareness influenced consumer decisions and examined whether brand awareness mediated the relationship between sample product quality and purchase intent. Using path analysis on data collected from 100 purposively sampled respondents, the study found that higher sample product quality directly improved both brand awareness and purchasing decisions. Additionally, brand awareness significantly enhanced the likelihood of a purchase and served as a mediating factor, strengthening the effect of sample product quality on purchase decisions. These findings underscored the value of high-quality sampling in building brand familiarity and consumer trust, especially when traditional marketing channels were constrained. The study suggested that brands could maintain consumer engagement and drive purchasing behavior by investing in quality-controlled sampling programs and developing robust brand awareness strategies, offering practical implications for marketing in challenging environments.
Gamers' interest in microtransaction activities at valve corporation Sari, Desak Made Febri Purnama; Kurniawan, Niko; Sumarningsih, Ni Made; Basmantra, Ida Nyoman
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5639

Abstract

The rapid growth of the online gaming industry has led to the rise of microtransactions, which have become a core component of the gaming experience. Valve Corporation, a prominent player in this industry, implemented a widely recognized microtransaction model through its platform. This study explored the factors influencing gamers in Bali to engage in microtransaction activities offered by Valve Corporation. Specifically, it investigated the effects of functional quality and price utility on purchase interest, with enjoyment serving as a mediating factor. The research targeted gamers in Bali who had previously engaged in microtransactions, employing an Accidental Sampling technique to collect data from 112 respondents. The analysis utilized Structural Equation Modeling - Partial Least Squares (SEM-PLS) to test the hypotheses. The findings revealed that functional quality and price utility both had significant positive effects on enjoyment and purchase interest. Furthermore, enjoyment not only directly influenced purchase interest but also mediated the effects of functional quality and price utility on purchase interest. These results highlight the critical role of enjoyment in shaping gamers’ decisions to participate in microtransactions, offering valuable insights for companies aiming to optimize their gaming platforms.
Beyond perception of convenience: Exploring student use of food delivery services Barcelona, Jersey Kirsten; Cynic, Cynic; Ragos, Marie Jo Tess; Libunao, Vhon Ivan; Misa, Mary Ann
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5647

Abstract

This research investigated the underlying issues influencing students' use of food delivery services beyond the established convenience factor. The study utilized a qualitative approach, employing thematic analysis to gain a deeper understanding of how first-year students at the Technological University of the Philippines-Manila perceived food delivery services. A total of twelve (12) first-year Bachelor of Science in Food Technology (BSFT) students were chosen based on their experience with food delivery apps, willingness to participate, and the range of perspectives they offered. Semi-structured interviews were conducted using a pre-designed interview guide. The interview guide consisted of eleven (11) open-ended questions designed to explore aspects related to student perceptions of food delivery services. The findings revealed that food delivery apps had become an integral part of the students' daily lives. The convenience, speed, and variety offered by these apps were the primary drivers of their popularity among the respondents. While experiences with these services were generally positive, characterized by user-friendly interfaces and timely deliveries, certain areas required improvement. Notably, occasional issues such as late deliveries, high transaction fees, cold food, and unusable vouchers highlighted the need for enhanced service reliability and transparency. Additionally, cost-effectiveness remained a major concern, with students seeking budget-friendly options. This study advanced the understanding of the role of food delivery services in shaping the lifestyles and consumption behaviors of contemporary university students at the Technological University of the Philippines (TUP).
Matching stage strategy development of PT Alam Sutera Realty Tbk: Diversification as key strategy for business sustainability Gunawan, William Ben
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5649

Abstract

This study investigated the strategic development of PT Alam Sutera Realty Tbk (ASRI), focusing on diversification as a key strategy for business sustainability amidst issues of undervalued stock and unstable financial performance. A comprehensive analysis of external and internal factors was conducted using frameworks such as PESTLE, Porter’s 5 Forces, Internal-External Matrix, TOWS Matrix, SPACE Matrix, Grand Strategy Matrix, Quantitative Strategic Planning Matrix (QSPM), Blue Ocean Recommendation, and Balanced Scorecard. The findings indicated that ASRI scored 3.21 on the Internal Factor Evaluation (IFE) and 3.29 on the External Factor Evaluation (EFE), placing it in the "Grow and Build" quadrant of the SPACE Matrix. This suggested strategies such as forward, backward, and horizontal integration, market penetration, market development, and product development. The Grand Strategy Matrix, supported by Competitive Profile Matrix (CPM) scores and industry growth data, advocated for diversification or new venture formation through joint ventures. QSPM analysis identified Product Development in Vertical Buildings and Sustainable Housing as ASRI’s most attractive and promising strategies. Vertical building development optimized land use and met rising urban market demands, while sustainable housing appealed to the environmentally conscious segment. Future recommendations for ASRI included increased investment in research and development, partnerships with green technology firms, and continuous market trend monitoring to ensure strategic relevance and effectiveness in the evolving real estate industry. This diversified approach aimed to leverage new market opportunities and strengthen ASRI’s market position through strategic expansion and collaboration.
Determination of critical factors in the supply chain management of palmyra crafts using SWOT-AHP Amrullah, Ezar; Purwanto, Purwanto; Ningsih, Rahayu Praya
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5663

Abstract

This study analyzed the critical factors in the supply chain management of the Palmyra handicraft industry in Central Lombok, Indonesia, using a SWOT-AHP methodology. The research aimed to identify strategic directions to enhance the industry's development by addressing strengths, weaknesses, opportunities, and threats. The findings highlighted key strengths such as increasing product demand, availability of raw materials, and high product quality. Conversely, weaknesses included limited financial capital, inadequate marketing capabilities, and the absence of a centralized production facility. Opportunities identified encompassed access to partnerships and capital, institutional support, and the application of appropriate technologies. However, threats such as raw material scarcity, declining interest among artisans, and rising supply chain costs posed significant challenges. The research concluded that prioritizing strengths and addressing critical weaknesses were vital for sustaining and growing the Palmyra handicraft industry. These insights provided actionable strategies for stakeholders to enhance competitiveness and operational efficiency.
Effect of ease of use perception on user interest with attitude as mediator: A case study of Tokopedia users in Klungkung Evitasari, Ni Kadek; Gama, Agus Wahyudi Salasa; Astiti, Ni Putu Yeni
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5671

Abstract

This study aimed to determine the influence of the perception of ease of use on user interest with usage attitude as a mediating variable in Tokopedia e-commerce. The population in this study consisted of all Tokopedia e-commerce users in Klungkung Regency. The sample was selected using a purposive sampling technique, resulting in a sample size of 90 people. Data collection was conducted through Google Forms, and the data analysis technique employed SEM-PLS. The results of the study showed that the perception of ease of use had a positive and significant effect on interest in using Tokopedia e-commerce. The perception of ease of use also had a positive and significant effect on the attitude toward using Tokopedia e-commerce. Usage attitudes had a positive and significant effect on interest in using Tokopedia e-commerce. Additionally, the perception of ease of use had a positive and significant effect on interest in using Tokopedia e-commerce through usage attitude as a mediating variable. This research was expected to contribute in the form of suggestions or inputs to interested parties as a consideration for decision-making in addressing problems related to declining user interest.
QRIS implementation benefits and risks: A phenomenological study of Sleman's culinary MSMEs Wardhani, Aurelia Melinda Nisita
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5695

Abstract

This study explored the benefits and risks of Quick Response Code Indonesian Standard (QRIS) adoption among culinary MSMEs in Sleman Regency, Yogyakarta. Utilizing interviews with 216 business owners, the research followed a qualitative approach with data reduction, presentation, and conclusion stages. The findings revealed that QRIS significantly enhanced operational efficiency through faster payments, ease of use, and increased consumer trust. However, financial risks, such as administrative fees and fraud, and operational risks, including system errors and network instability, posed challenges for MSMEs. These insights provided valuable guidance for MSME actors and policymakers on optimizing QRIS benefits while mitigating its risks, emphasizing the need for improved infrastructure and adjusted cost structures.
Hedonic shopping motivation on impulse buying: Evidence on Indonesian e-commerce users during Covid-19 Putra, Putu Agus Perinanta; Ardani, Ni Kadek Melly; Sari, Putu Ratna Juwita
Review of Management, Accounting, and Business Studies Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i2.5996

Abstract

Consumers who like shopping, have a greater tendency to seek information about certain products. If the information obtained is about a product that can attract the heart, it will bring up the desire to have the item immediately, so that impulse buying occurs. This study also aims to find the existence of the influence of idea shopping, value shopping, and gratification shopping on impulse buying among buyers in Zalora. The sample was taken by using purposive sampling method with 100 respondents. Data collection technique was carried out using a questionnaire distributed online via Google Form. The results show partially and simultaneously Idea Shopping, Value Shopping, and Gratification Shopping has been proven to have a positive and effect on impulse buying.
The effectiveness of behavioral knowledge sharing and self -efficacy on management accountant productivity: The role of stewardship theory Rohma, Frida Fanani; Anita, Nur
Review of Management, Accounting, and Business Studies Vol. 6 No. 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i1.6064

Abstract

This research aims to investigate the effectiveness of knowledge-sharing behavior and self-efficacy in enhancingthe productivity of management accountants. Management accountants hold a vital position in organizations asthey are responsible for managing, analyzing, and reporting both financial and non-financial information tosupport strategic decision-making. Therefore, understanding the specific factors that influence their productivityis essential. This study adopts a quantitative research method with a survey approach, involving managementaccountants from various private sector organizations across Indonesia as respondents. The research findingsdemonstrate that knowledge-sharing behavior significantly contributes to improving management accountants’productivity by fostering collaboration, learning, and innovation. Furthermore, self-efficacy emerges as a criticalfactor, functioning as an internal driver that enhances motivation and work performance through stronger selfregulation. This study extends previous research by focusing explicitly on management accountants, whose uniqueresponsibilities and performance dynamics are often overlooked in broader performance studies, thereby offeringvaluable insights into both theory and practice.