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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 93 Documents
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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)
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)
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)
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)
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)
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.
Digital transformation in management and accounting: Implications for MSME performance Muhammad Distian Andi Hermawan; Huda, Irham Miftahul
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7368

Abstract

This study aims to comprehensively examine research trends related to digital transformation in the fields of management and accounting, as well as analyse its impact on the business performance of micro, small and medium enterprises (MSMEs). A Systematic Literature Review (SLR) approach was used to synthesise and critically evaluate findings from previous empirical and conceptual studies. The reviewed articles were selected from leading academic databases to ensure the credibility and relevance of the sources. To enhance methodological transparency and rigour, the review process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, including the stages of identification, screening, eligibility, and inclusion The articles included cover the last eight years, in order to enhance the credibility and comparability of the analysis. The findings indicate that digital transformation in management functions plays an important role in improving operational efficiency, improving the quality of managerial decision-making, and increasing organisational flexibility and adaptability in a dynamic business environment. On the other hand, digital transformation in accounting practices such as the adoption of digital accounting systems, cloud-based software, and automated reporting contributes to the accuracy, transparency, and timeliness of financial information, which supports better financial control and strategic planning. However, the impact of digital transformation on SME performance is uneven, n=30 articles included. This depends heavily on internal readiness factors, including digital literacy levels, human resource competencies, technological infrastructure, and strong managerial commitment. Furthermore, this review identifies several key barriers faced by MSMEs in implementing digital transformation, such as limited financial resources, lack of technical expertise, and resistance to organisational change. This study also highlights existing research gaps, particularly the limited integration of management and accounting perspectives in analysing digital transformation. Overall, these findings contribute theoretically to the literature on digital transformation and SME performance, and offer practical insights for policymakers and practitioners in formulating effective SME development strategies in the digital era.  
Strategy, supply chain, and digital marketing for competitive advantage : A case of Shopee Gunawan, William Ben; Boenardi, Karina; Chrismayenita, Yosephine; Wicaksono, Yudistiro Gilang; Edytia, Tara Indri; Lana, Khoerul; Priyono, Zeus Priadika
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7380

Abstract

This paper examines how Shopee, Southeast Asia’s leading e-commerce platform, integrates supply chain innovation, electronic marketing, and management to stay competitive in a rapidly evolving digital economy. Shopee’s success stems from its dynamic capabilities, especially data analytics and operational flexibility in responding to intense competition from Tokopedia, Lazada, and TikTok Shop. Using Porter’s Five Forces and PESTEL, this study highlights challenges such as low switching costs, strong buyer power, and rapid technological change, emphasizing the need for continuous strategic adaptation. Shopee’s electronic supply chain management and e-procurement systems improve efficiency and responsiveness, particularly in Indonesia’s complex geography. Vertical integration through Shopee Express, Shopee Hub, and tracking systems strengthens its value chain while supporting SMEs and enhancing customer satisfaction. Its mobile-centric marketing strategy, including live commerce, influencers, gamification, and personalized content, drives acquisition and retention. By leveraging consumer behavior favoring fast, interactive transactions, Shopee reduces friction in the purchasing process. Growing competition, especially TikTok’s ecosystem expansion, further intensifies the importance of trust and engagement. Overall, Shopee’s integrated approach to supply chain and digital marketing creates an innovation-driven model that strengthens its competitive position and supports digital inclusion across Southeast Asia. This model not only enhances operational resilience but also enables scalability in emerging markets. By aligning technology, logistics, and consumer engagement, Shopee maintains relevance amid shifting digital trends. Consequently, it remains a dominant platform shaping e-commerce development and empowering regional entrepreneurs to participate in the digital economy more effectively and sustainably over time, while fostering innovation, inclusivity, and long-term economic growth.
Environmental accounting in medical waste management from a Pangkalbalam Community Health Center Fersari, Tika Pustika; Vipul Kumar Gautam; Jaya Gautam
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7391

Abstract

This research examines the implementation of environmental accounting in medical waste management at a non-inpatient primary healthcare facility, namely the Pangkalbalam Community Health Center in Pangkalpinang City, Indonesia. Despite increasing regulatory pressure on healthcare institutions to manage environmental impacts, the integration between waste management practices and accounting systems remains underexplored, particularly at the primary care level. This research aims to analyze how environmental costs are identified, recognized, measured, presented, and disclosed within the context of medical waste management. A qualitative approach was employed, combining direct observation, document analysis, and in-depth interviews with key informants, including sanitation staff and financial officers. The findings reveal that while operational waste management practices are generally implemented in compliance with regulatory requirements, environmental accounting remains partial, fragmented, and predominantly administrative. Environmental costs are recognized and measured but not systematically classified or disclosed as distinct accounts, resulting in limited cost visibility and weak support for decision-making. Furthermore, the cost structure is predominantly reactive, characterized by internal failure costs, with minimal integration of prevention and detection mechanisms. This research demonstrates that environmental accounting practices in non-inpatient primary healthcare facilities are not merely underdeveloped but structurally distinct, shaped by limited institutional capacity and relatively low external pressures. Consequently, accounting practices remain cash-based, administrative, and weakly integrated into strategic management. These findings highlight the need for more integrated, transparent, and proactive environmental accounting frameworks to support sustainability in primary healthcare settings.
Determinants of tax avoidance: Related party transactions, foreign ownership, and tax disclosure Budiman, Nita Andriyani; Handayani, Putri Bonita
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7412

Abstract

This study aims to examine the effect of related party transactions, foreign ownership, and tax disclosure on tax avoidance in multinational companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using secondary data obtained from corporate financial statements and sustainability reports for the period 2018–2024. The sample was selected using a purposive sampling method, resulting in 98 firm-year observations that met the research criteria. Panel data regression was applied as the analytical method. The results indicate that related party transactions have a positive effect on tax avoidance, suggesting that the higher the intensity of transactions with related parties, the greater the tendency of firms to engage in tax avoidance practices. Foreign ownership is also found to have a positive effect on tax avoidance, indicating that firms with higher foreign ownership tend to implement more aggressive tax planning strategies. Meanwhile, tax disclosure has a negative effect on tax avoidance, implying that higher levels of tax transparency are associated with lower levels of tax avoidance. These findings suggest that related party transactions and foreign ownership increase the risk of tax avoidance, while tax disclosure plays an important role in mitigating such practices. This study contributes to the literature on corporate taxation and provides insights for policymakers in formulating regulations that enhance transparency and improve tax compliance among multinational companies in Indonesia. This study is particularly relevant in the context of Indonesia’s recent tax reforms, including the Harmonization of Tax Regulations Law, which emphasizes improved tax compliance, transparency, and the prevention of tax avoidance practices among corporate taxpayers.
Gastro-tourism marketing’s impact on Indonesia’s nation brand image among Pakistani Gen Z Pranajaya, Ade; Rashid, Sara
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7446

Abstract

The study examines how Gastronomy and Tourism Diplomacy, as a global marketing strategy, influences Indonesia's nation brand in Pakistan, with Pakistani Gen Z’s cross-cultural understanding (CCU) acting as a mediator. Using a quantitative approach, 545 responses were collected through purposive sampling to target respondents aligned with the research objectives, and Structural Equation Modeling (SEM) was applied for analysis. The findings reveal that gastronomy and tourism diplomacy strategies do not directly enhance Indonesia’s nation brand image among Pakistani Gen Z; instead, their influence operates indirectly through CCU, which significantly strengthens brand perceptions. These results suggest that effective nation branding depends on culturally immersive initiatives that foster familiarity and deeper cognitive engagement. Practically, this implies that policymakers and tourism marketers should prioritize programs such as cultural exchange campaigns, localized culinary promotions, and interactive digital storytelling to enhance cross-cultural understanding among target audiences. By embedding cultural meaning into promotional strategies, governments and tourism stakeholders can improve the effectiveness of diplomacy efforts and build more favorable international perceptions. This research underscores the importance of cultural engagement in shaping nation brand evaluations, demonstrating that diplomacy-driven marketing is more impactful when it actively cultivates cross-cultural understanding among younger generations.

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