REVIU: Accounting, Business & Organizations
Reviu Accounting, Business & Organizations (RABO) is a journal that discusses the relationship between accounting and business as well as organizations. This journal broadly interprets accounting, including business processes, human behavior, organizational structure, and processes and institutions, as well as the socio-political environment of companies. This study aims to broaden the understanding of the role of accounting and practices that emerge in business behavior, economics, and society, and how they are organized, including how these practices are influenced by and influence other environments and infrastructures. RABO wants to publish scientific works using different methods and theories from all social sciences. These works should explain how accounting develops, works, and affects businesses and organizations. RABO is especially interested in sharing new scientific works that study accounting from different viewpoints, like social psychology, organizational studies, sociology, and human resources.
Articles
17 Documents
<![CDATA[HOW GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND CSR AWARDS IMPACT THE FINANCIAL SUCCESS OF ENERGY COMPANIES ]]>
<![CDATA[Aulia Wahyu Nitasari]]>;
<![CDATA[Sasongko Budisusetyo]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.bxk28j07
<![CDATA[ Research Objective – To investigate the impact of green accounting, environmental performance, and CSR Awards on financial performance Research Method – Using secondary data with multiple linear regression analysis Research Findings – CSR Awards indeed have an impact on financial performance, as companies receiving CSR Awards have a positive image and are trusted by the public for successfully implementing corporate social responsibility programs Theoretical and Policy Implications – Importance of companies paying attention to environmental aspects as it will affect financial performance and implementing accounting Novelty of the Research – Importance of Green accounting and corporate concern ]]>
<![CDATA[EXPLORING THE INFLUENCE OF PERSONALITY TRAITS, RELIGIOSITY, AND LIFESTYLE ON THE FINANCIAL BEHAVIOR OF THE MILLENNIAL GENERATION ]]>
<![CDATA[Erliana Djajanty Putri]]>;
<![CDATA[Gunasti Hudiwinarsih]]>;
<![CDATA[Rezza Arlinda Sarwendhi]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.r8crtp19
<![CDATA[Research Objective – This study aims to analyze the influence of personality attitude, religiosity, and lifestyle on the financial behavior of the millennial generation and to examine whether financial distress can moderate the relationship between personality attitude, religiosity, and lifestyle on the financial behavior of millennials. Method – The data analysis technique uses a structural equation model assisted by WrapPlS Version 7.0. The sample for this study consists of millennials in Kebomas District, Gresik Regency, with a convenience sampling technique amounting to 174 respondents. Findings – The results of this study show a significant influence of personality attitude on financial behavior and of religiosity on financial behavior. Financial distress can significantly moderate the influence of personality, religiosity, and lifestyle attitude on the financial behavior of the millennial generation, and there is no significant effect of lifestyle on the financial behavior of millennials. Theoretical and Policy Implications – The implications of this research can serve as a consideration for millennials in determining financial behavior in daily life. Research Novelty – The novelty of this study compared to previous research is the inclusion of financial distress as a moderating variable.]]>
<![CDATA[THE DYNAMICS OF THE CAPITAL MARKET: AN ANALYSIS OF PRE- AND POST-COVID-19 DEVELOPMENTS IN INDONESIA ]]>
<![CDATA[Larkana Sari]]>;
<![CDATA[Diyah Pujiati]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.f57gsa13
<![CDATA[Research Objective - This research was conducted to test whether the government's announcement about Covid-19 was responded to by the capital market with the differences in abnormal returns and stock trading volume before and after the announcement. Methods - The research sample was 660 public companies, listed on the Indonesia Stock Exchange in 2020. The Wilcoxon sign rank test was used to test the research hypothesis, because the data was not normally distributed. Findings – Abnormal stock returns have been proven to have significant differences before and after the Covid-19 announcement. Even stock trading volume activity was shown the same result. The results show significant differences before and after the Covid-19 announcement. The test results for each sector show different abnormal returns before and after the announcement of Covid-19 in the various industries, consumer goods, and basic & chemical industries, while for trading volume activity there are differences only in the consumer goods sector. Theoretical and Policy Implications – The results can be used for decision making for policy makers to resolve the impact of the pandemic, especially on the sectors most affected by the pandemic. The research can also help potential investors in making investment decisions in the future. Research Novelty – This research was conducted on all companies listed on the Indonesian Stock Exchange in 2020 to see the impact of Covid-19 on the entire industrial sector due to the pandemic.]]>
<![CDATA[UNLOCKING THE POWER OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS: THE CRUCIAL ROLE OF PROFITABILITY AS A MODERATING FORCE ]]>
<![CDATA[M. Alif Zaenal Fanan]]>;
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.kmjv2q69
<![CDATA[Research Objective - This study examines the effect of liquidity, leverage, sales growth, and profitability as moderators of financial distress in transportation and logistics companies from 2018-2021. Method - This quantitative method analysis uses a sample of transportation and logistics companies listed on the Indonesia Stock Exchange from 2018-2021 that published annual financial reports for 2017-2020 and employs SPSS as a testing tool. Findings - A country’s economic development can be measured by its transportation and logistics industry. The research found that 14 out of 21 companies were predicted to go bankrupt between 2018-2021. Inefficient management can lead to financial distress within a company. Theoretical and Policy Implications - The implications of this research can be utilized by investors as considerations when investing in transportation and logistics companies. Research Novelty - The novelty of this study lies in the use of the Springate S-Score model for predicting financial distress, as well as addressing a research gap from previous studies.]]>
<![CDATA[ANALYZING THE CRITICAL EFFECTS OF CAR, LDR, NPL, AND BOPO ON ROA IN THE BANKING INDUSTRY ]]>
<![CDATA[Muhamad Rohan]]>;
<![CDATA[Nur Suci I Mei Murni]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.epr8rb68
<![CDATA[Research Objective – The purpose of this study is to determine the effect of CAR, LDR, NPL, and BOPO on ROA in the National Private Commercial Bank sector for the period 2019–2021. Method – This research uses a quantitative method with a population of conventional banks, and the sample consists of foreign exchange national private banks registered with the Financial Services Authority (OJK) for 2019–2021. The sampling technique used is purposive sampling; the data used in this study is secondary data, which is processed using the SPSS testing tool. Findings – The banking industry is a financial institution that functions as a financial intermediary; the business operations of banks are based on the trust of their customers. In their operations, banks rely more heavily on customer funds compared to the bank's own capital or shareholder funds, which is why, as managers, banks are required to maintain a sound level of financial health to keep the wheels of the economy turning. Theoretical and Policy Implications – The findings of this research can be utilized by investors as a consideration when investing in banking companies. Research Novelty – This study addresses and improves upon the research gap found in previous studies.]]>
<![CDATA[EXPLORING HOW HR EXPERTISE, ACCOUNTING SKILLS, AND INTERNAL CONTROLS SHAPE THE QUALITY OF FINANCIAL REPORTS ]]>
<![CDATA[Eka Berliana Zazzabila]]>;
<![CDATA[Diah Ekaningtyas]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.mwzxj685
<![CDATA[Research Objective – This study aims to determine the effect of human resource competency, accounting understanding, and internal control systems on the quality of financial reports in cooperatives in the Lamongan District. Method – The population and sample in this study consist of 53 consumer cooperatives in Lamongan District, using purposive sampling technique. This study uses primary data, with data collection conducted through questionnaires. According to Cooperative Data - Ministry of Cooperatives and SMEs (2022), accessed on October 12, 2022 Main Findings – It is concluded that many cooperatives in Lamongan District have not yet prepared their financial reports in a timely manner, resulting in the inability to report RAT results routinely.Theoretical and Policy Implications – The results of this study indicate that human resource competency affects the quality of financial reports. Accounting understanding does not affect the quality of financial reports. Internal control systems do affect the quality of financial reports. Research Novelty – This study discusses accounting understanding and internal control systems in relation to the quality of financial reports in cooperatives in Lamongan District]]>
<![CDATA[THE CRITICAL ROLE OF FINANCIAL PERFORMANCE IN SHAPING CAPITAL EXPENDITURE DECISIONS ]]>
<![CDATA[Yasintha B. Z. Patty]]>;
<![CDATA[Titis Puspaningrum Dewi Kartika]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.m5devc08
<![CDATA[Research Objective – This research aims to determine the influence of Financial Performance in the form of the Degree of Fiscal Decentralization Ratio, PAD Effectiveness Ratio and Regional Financial Dependency Ratio on the Allocation of Capital Expenditures in the Sikka Regency Government for 2020 - 2022. Method - This type of research is quantitative with an associative approach. The population in this research is the Revenue Budget of East Nusa Tenggara Province for the 2020 - 2022 Fiscal Year where the Report on the Realization of Regency and City Regional Revenue and Expenditure Budgets in East Nusa Tenggara Province for 2020 - 2022 is taken as the research sample. Data analysis techniques use regretion analysis and statistical analysis with the help of the SPSS program. Findings - The results of this research indicate that the Degree of Fiscal Decentralization (X1) has no effect on Capital Expenditure Allocation (Y), the Effectiveness of Regional Original Income (X2) has an effect on Capital Expenditure Allocation (Y), and Regional Financial Dependence (X3) has no effect on Capital Expenditure Allocation (Y). Theoretical and Policy Implications - The implication of these findings is that capital expenditure allocation does not depend on regional finances and fiscal decentralisation in NTT. Research Novelty - The results of this study prove that capital expenditure allocation is highly dependent on the effectiveness of local revenue management and subsequent research can examine the influence of external factors, such as political and economic factors, on capital expenditure allocation.]]>
<![CDATA[HOW THE CAPITAL MARKET REACTS BEFORE AND AFTER THE 2024 INDONESIAN PRESIDENTIAL ELECTION ]]>
<![CDATA[Yoshua Fanuel Kobar]]>;
<![CDATA[Agustina Ratna Dwiati]]>;
<![CDATA[Riski Aprillia Nita]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.2kk9ej72
<![CDATA[ Research Objective - Analyzing capital market reactions ahead of and after the 2024 Indonesian presidential election. Method - The market reaction is examined through abnormal returns and trading volume activity, employing the paired sample t-test and the Wilcoxon signed-rank test as methods of statistical analysis. Findings - The Indonesian capital market did not provide a significant response to the 2024 Presidential Election event, either in the form of changes in abnormal returns or trading volume activity. At the announcement of the election results, the Indonesian capital market gave a reaction reflected in stock trading volume activity but there was no reaction in the form of abnormal returns. Theoretical and Policy Implications - Provides a more in-depth explanation of how political events, such as elections, can affect the capital markets. Research Novelty - Using the 2024 Election event study. ]]>
<![CDATA[UTAUT AND DIGITAL TRANSFORMATION OF MSMEs: A STUDY ON FINTECH ADOPTION IN SURABAYA CITY ]]>
<![CDATA[Agus Samekto]]>;
<![CDATA[Diah Eka Kurniawati]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.34hxyb44
<![CDATA[ Research Objective – This study aims to understand the acceptance of Financial Technology (fintech)-based applications by Micro, Small, and Medium Enterprises (MSMEs) in Surabaya using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Method – This research employs a quantitative approach with a population consisting of MSME actors in Surabaya. The sample comprised 107 respondents who are MSME owners or employees that have utilized fintech applications in their business activities. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Theoretical and Policy Implications - The findings reveal that performance expectancy and social influence significantly affect behavioral intention to use fintech applications, while effort expectancy does not. Furthermore, behavioral intention and facilitating conditions have a significant influence on actual usage behavior. Research Novelty – The originality of this study lies in its comprehensive application of the UTAUT model within the context of fintech acceptance by MSMEs in a metropolitan city in Indonesia—an area still scarcely explored. The novelty is reflected in empirical findings that map the priority factors driving fintech adoption among MSMEs, highlighting the dominant roles of performance expectancy and social influence in shaping usage intentions.]]>
<![CDATA[FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS ]]>
<![CDATA[Yulanda Dwi Cahyaningrum]]>;
<![CDATA[Erida Herlina]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
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DOI: 10.64417/rabo.v1i1.phk90t93
<![CDATA[Research Objective - This study aims to examine and analyze the effect of leverage, firm size, inventory intensity, and sales growth on tax avoidance. Method - The data analysis technique used in this study is multiple linear regression, with SPSS 25 as the testing tool. Findings - The results of this study indicate that leverage and inventory intensity have a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while sales growth has no effect on tax avoidance. Theoretical and Policy Implications - Agency theory is strengthened (because leverage and inventory intensity have a positive effect on tax avoidance), and signaling theory is supported (firm size has a negative effect on tax avoidance). Research Novelty - This study uses inventory intensity, a variable that has not been widely used as a primary variable in similar studies.]]>
