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Sasongko Budisusetyo
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INDONESIA
REVIU: Accounting, Business & Organizations
Published by Center for Indonesian Accounting Studies
ISSN : -     EISSN : 31232612     DOI : https://doi.org/10.64417/rabo
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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THE IMPACT OF ENVIRONMENTAL ACCOUNTING AND INVESTMENT DECISIONS ON ENHANCING FIRM VALUE IN PHARMACEUTICAL SUBSECTOR COMPANIES Joicenda Nahumury
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.289qp725

Abstract

Research Objective: This study aims to obtain empirical evidence of the determinant factors of firm value of healthy entities, especially in the pharmaceutical subsector during the -19 pandemic in the period 2017-2021. Method: Multiple linear regression was used for data analysis with SPSS 25 as the testing tool Findings: The result of hypothesis testing indicates that probability, environmental accounting and investment decisions have positive effect on firm value, while capital structure has no effect on firm value Theoretical and Policy Implications: depth explanation of of Signalling Theory as the part of Agency theory(especially in explanation of three independent variables: probability, environmental accounting and investment decisions) Research Novelty: This study choses environmental accounting as independent variable that rarely imposed in previous similar studies
STRATEGIC COMPENSATION DESIGN AND MARKETING SUCCESS: AN EMPIRICAL STUDY OF FACILITATIVE EMPLOYEE ALLOWANCES Indra Lukmana Putra; Candrawati Triesti; Peni Puspitasari; Yekie Senja Oktora
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0015

Abstract

Research Objective - examine impact facilitative allowances specifically beauty, clothing, and communication allowances marketing performance of employees. Focuses how allowances influence motivation, productivity, customer engagement, and achievement of sales targets, as well as their role in strengthening professional image and client trust. Research Method – quantitative research employed using a survey method. Data collected h questionnaires distributed to marketing staff service and retail sectors in Indonesia, purposive sampling techniques. Multiple linear regression analysis SPSS to measure both the simultaneous and partial effects of the allowances on marketing performance. Research Findings – reveal beauty, clothing, and communication allowances simultaneously get positive and significant effect on marketing performance. Communication allowance strongest influence, followed clothing allowance and beauty allowance. Marketing employees who receive facilitative benefits tend more motivated, productive, and effective in building customer relationships, turn boosts sales performance. Theoretical and Policy Implications – marketing and human resource management theories highlighting employee appearance and communication skills suddenly key drivers customer trust and brand image. For management, allocating allowances support marketing employees appearance and communication effectiveness can serve strategic investment  competitiveness and market reach. Novelty of the Research – combined effect non-financial facilitative allowances on marketing performance rarely addressed previous research. Allowances are not merely aesthetic or operational perks, but strategic tools, enhance sales outcomes and strengthen brand positioning.
DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN INDONESIAN CONSUMER SERVICE COMPANIES Gandhy Fitriawansyah; Sofyan Halim
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0016

Abstract

The Study was conducted to examine the influence of Profitability, Debt Ratio, Audit Quality,  and the implementation of Good Corporate governance on going concern audit opinion.  The research focused on companies within the consumer services sector that are listed on the Indonesia Stock Exchange during the period 2019-2022. The study utilized 100 samples taken from 25 different companies, selected through a purposive sampling technique.  A descriptive research method was applied, with logistic regression used as the primary analytical tool. The findings indicate that profitability, debt ratio, and audit quality do not have a significant impact on going concern audit opinion.    In contrast, good corporate governance was found to have a significant influence on the opinion.  The contribution of this research lies in broadening the understanding of factors affecting going concern audit opinions, thereby enriching theoretical development in the auditing field.  From a practical perspective, the results are useful for business practitioners, investors, and policymakers in assessing key factors related to a company's business continuity. Furthermore, the findings can serve as a foundation for formulating policies aimed at enhancing the integrity of capital markets and protecting stakeholder interests, particularly within the consumer services sector.
INTERPRETING ENTREPRENEURIAL BEHAVIORAL ACCOUNTING FROM THE INDONESIAN CULTURE   Whedy Prasetyo
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0017

Abstract

Research Objective: This study explores the importance of financial reporting for MSMEs from a personality psychology perspective, emphasizing its role in economic decision-making and encouraging the adoption of FAS-MSME to improve the quality of financial information and entrepreneurial decision-making. Method: This study employs a conceptual and literature-based approach to review existing accounting standards, regulatory guidelines, and psychological perspectives related to entrepreneurial behavior. The analysis focuses on aligning the principles of FAS-MSME with the characteristics, needs, and behavioral tendencies of MSMEs. Findings: This study highlights that the complexity of conventional accounting standards often discourages MSMEs from preparing accurate financial statements. FAS-MSME provides a simpler and more relevant framework that matches MSME capacities. When combined with an understanding of personality psychology, MSMEs are more likely to perceive financial reporting not only as compliance but also as a decision-making tool to support growth and sustainability. Theoretical and Policy Implications—This study bridges accounting standardization and behavioral psychology, offering insights into how personality traits shape MSME reporting behavior. From a policy perspective, it supports the promotion and dissemination of FAS-MSMEs by government agencies, professional associations, and educational institutions to ensure that MSMEs receive adequate guidance and training to adopt FAS. Research Novelty: This study integrates personality psychology with financial reporting standardization, presenting a behavioral view of MSME adoption of FAS-MSME and framing it as both a technical and a behavioral tool for financial discipline.  
THE IMPACT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND FINANCIAL MANAGEMENT ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES Sovia Fiasty; Sasongko Budisusetyo
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0019

Abstract

Research Objective: This study examines the influence of financial literacy, financial inclusion, and financial management on the performance of MSMEs in Rungkut District, Surabaya.  Research Method: The research sample consisted of 40 respondents selected using purposive sampling. Data were analyzed using structural equation modeling and partial least squares (SEM-PLS) with the help of WarpPLS software.  Research Findings: Financial literacy, inclusion, and management have a positive and significant influence on MSME performance.  Policy Implications: Better financial understanding, easy access to financial services, and sound financial management practices can encourage business sustainability, enhance competitiveness, and strengthen the contribution to local and national economic growth.  Research Novelty: This study provides new insights into the importance of financial literacy, inclusion, and management in improving MSME performance, which can serve as a basis for future MSME development policies.  
STUDENTS’ FINANCIAL BEHAVIOR IN THE DIGITAL ERA: THE ROLE OF FINANCIAL LITERACY, SELF-CONTROL, FINTECH, AND SOCIAL ENVIRONMENT Melia Widyarti; Erida Herlina
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0020

Abstract

Research Objective - This research aims to analyze the influence of financial literacy, self-control, financial technology, and the social environment on students' financial behavior in Surabaya. Method – The Research method uses a quantitative approach, with primary data collected through questionnaires distributed to students at several universities in Surabaya, using purposive sampling. The number of samples used in this study was 180 students. Data analysis was carried out using the Partial Least Squares (PLS). Findings - The study's results show that financial literacy, self-control, and the social environment affect students' financial behavior. Meanwhile, financial technology does not influence students' financial behavior. Theoretical and Policy Implications - This research suggests that improving financial literacy and self-control, coupled with the wise use of financial technology and a supportive social environment, are crucial for shaping healthy financial behavior among students. Therefore, suggested solutions include strengthening financial literacy education in higher education, controlling the use of FinTech, and creating a social environment that encourages responsible financial management. Research Novelty - The novelty of this research lies in analyzing the role of financial technology as a modern contextual factor in shaping students' financial behavior.
FINANCIAL TARGET, STABILITY, AND FRAUDULENT FINANCIAL REPORTING: THE MEDIATING EFFECT OF FINANCIAL DISTRESS Angelica Tri Nanda; Putri Wulanditya
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0021

Abstract

Research Objectives - This study examines the influence of financial targets and financial stability on financial statement fraud, as well as the role of financial distress in strengthening or weakening the relationship between financial pressure and fraudulent financial statement practices. Research Methods - This study uses a quantitative approach with secondary data in the form of financial reports from property and real estate companies listed on the Indonesia Stock Exchange, with a total of 180 observations obtained through purposive sampling. The data analysis technique uses panel data regression with E-Views 12 software. Research Findings - The results of this study indicate that financial targets and financial stability have a significant effect on financial statement fraud. However, financial distress is not proven to have a direct effect or mediate the relationship between financial targets and financial stability on financial statement fraud. This finding indicates that financial pressure and stability are more dominant influences on fraud than the company's financial distress. Theoretical and Policy Implications - The results of this study strengthen the fraud triangle theory, particularly regarding the dimensions of pressure originating from targets and the company's financial stability. Practically, these findings can provide a basis for management and regulators to strengthen oversight of financial target setting and maintain financial stability to minimize the risk of financial statement fraud. Research Novelty - Testing the role of financial distress as an intervening variable in the relationship between financial targets, financial stability, and financial statement fraud in the post-pandemic property and real estate sector.

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