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Sasongko Budisusetyo
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rabo@akuntan.or.id
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budi@perbanas.ac.id
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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 26 Documents
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The Digital Investors: How Financial Literacy, Investment Savvy, and App Simplicity Fuel Gen Z’s Stock Market Frenzy Anastasia Septianingtias Virgo Gare; Nanang Shonhadji
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0026

Abstract

Research Objective – This study specifically aims to analyze the influence of financial literacy, investment knowledge, and application ease on the interest of Generation Z in Surabaya regarding online stock investing. Furthermore, this research intends to evaluate the extent to which these cognitive and technological factors shape investment intentions among students navigating the dynamics of the digital capital market. Research Method -  This research employs a quantitative approach using primary data collected through questionnaires distributed to 75 respondents representing the Generation Z population. The data analysis technique applied is Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach using SmartPLS software to test validity, reliability, and the relationships between research variables. The analysis process was carried out systematically to ensure the accuracy of the hypothesis testing results. Research Findings - The research results reveal that financial literacy has a positive and significant effect on investment interest, indicating that an understanding of risk management is the primary foundation for Generation Z to begin investing. However, unique findings emerged where investment knowledge and ease of application were found to have no significant effect on their investment interest. This indicates that the availability of sophisticated technological features and theoretical knowledge alone are not strong enough to trigger investment actions if not accompanied by proficient financial literacy and actual financial readiness. Theoretical and Policy Implications – These findings imply that future capital market education should emphasize risk management and financial management practices rather than merely introducing application features. Digital literacy policies need to be directed toward increasing the confidence of young potential investors in making responsible and sustainable investment decisions. Research Novelty - The novelty of this research lies in uncovering the fact that for digital natives, technological ease is considered a minimum standard facility rather than a primary driver in online stock investment decision-making.
Reality of Sinamot: Uncovering the Meaning of Interdependence and Reliability Behind the Sinamot Practice in Traditional Batak Weddings Charlotte Aulia Putri; Whedy Prasetyo
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0027

Abstract

Research Objectives - This study aims to analyze how the practice of sinamot in Batak traditional weddings reflects characteristics of interconnectedness and reliability through the processes of recognition, measurement, recording, and accountability. Method - The study employed an interpretive qualitative approach with a phenomenological focus. Primary data were collected through interviews and document analysis involving five informants a married couple, the parents of the bride and groom, and a traditional village chief and were analyzed using the Miles and Huberman model. Findings - The research findings indicate that the recognition of sinamot begins with the marhusip or marhori-hori dinding agreement; measurements are determined through contextual family negotiations, while record-keeping and accountability are conducted in a simple, informal manner based on social legitimacy. The information generated is highly relevant for customary decision-making, but its technical reliability is lower than that of formal accounting practices. Theoretical Implications - This study can contribute by applying accounting concepts within a sociocultural context as a means of implementing relevance and reliability. Furthermore, this study is also expected to serve as a reference for future research examining accounting practices within a sociocultural context regarding the recognition of financial and non-financial information. Research Novelty - This study expands the field of cultural accounting by positioning sinamot as a customary-based economic practice that balances interdependence and reliability in a culturally distinctive form.
Smart Money Moves: How Financial Literacy, Lifestyle, and Social Media Shape Student Finances Thalia Risdianti Ardiana; Sasongko Budisusetyo
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0028

Abstract

Research Objective - To analyze the influence of financial literacy, lifestyle, pocket money, and social media on students' personal financial management at Hayam Wuruk Perbanas University Surabaya. Research Methodology - This study employs a quantitative approach using Structural Equation Modeling - Partial Least Squares (SEM-PLS) with 154 respondents, using a Likert-scale questionnaire. Research Findings - Financial literacy, pocket money, and social media have a significant positive influence, whereas lifestyle does not show a significant effect. Social media emerges as the dominant factor (R²=0.530). Theoretical and Policy Implications - This study strengthens the Theory of Planned Behavior in digital contexts and advocates policies that promote practical financial education and social media literacy in higher education institutions. Research Novelty - This research treats digital environmental factors (social media) as the primary determinant of students' financial management, complementing traditional approaches that focus on financial literacy and resources.
The Influence of Firm Size on the Effects of Islamic Corporate Social Responsibility, Independent Commissioners, and Institutional Ownership on Corporate Performance Azizah Arifiana; Taufikur Rahman
Reviu Accounting, Business & Organizations Vol. 2 No. 2 (2026): Volume 2 No. 2 (2026)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i2.0031

Abstract

Research Objective – This study aims to analyze and determine the effect of Islamic Corporate Social Responsibility (ICSR), independent commissioners, and institutional ownership on company performance with firm size as a variable moderation in manufacturing companies listed in the Jakarta Islamic Index (JII 70) during the 2020–2024 period. Furthermore, this study examines the moderating role of firm size in the relationship between ICSR, independent commissioners, institutional ownership, and company performance. Method: This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed in JII 70 during the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using panel data regression with Eviews 13 software. Findings: The results indicate that Islamic Corporate Social Responsibility (ICSR) has a negative and insignificant effect on company performance. Independent commissioners have a negative and insignificant effect on company performance, while institutional ownership has a positive and significant effect on company performance. Firm size can not moderate the relationship between ICSR, independent commissioners, and company performance. However, firm size can moderate the relationship between institutional ownership and company performance. Theoretical and Policy Implications – The findings support stakeholder and agency theories, emphasizing the importance of social responsibility disclosure and corporate governance mechanisms in improving company performance. Companies are encouraged to enhance the quality of ICSR disclosure and strengthen governance practices to achieve sustainable performance improvement. Research Novelty - The novelty of this study ;ies in examining firm size as a moderating variable in the relationship between ICSR, independent commissioners, institusional ownership, and the performance of manufacturing companies listed in JII 70 during the 2020-2024 period.
Unlocking the Vault of Privilege: How Trust Funds Perpetuate Wealth, Education Gaps, and Social Inequality Across Generations Indra Lukmana Putra; Annisa Fatimah; Alie Zainal Abidin; Ascosenda Ika Rizqi
Reviu Accounting, Business & Organizations Vol. 2 No. 2 (2026): Volume 2 No. 2 (2026)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i2.0033

Abstract

Research Objective - Trust fund families preserve and transfer wealth across generations, and the implications of inherited capital for educational opportunities, socioeconomic mobility, and persistent social inequality are examined. These mechanisms reinforce the cumulative advantages of affluent families. Method: A qualitative approach using a systematic literature review of recent empirical studies on intergenerational wealth transfer, family socioeconomic status, educational attainment, and social mobility. Relevant peer-reviewed articles were analyzed for thematic content to identify recurring patterns and conceptual relationships. The synthesized findings were used to develop an integrated framework explaining the socioeconomic role of trust-fund families. Findings: Trust fund families utilize inherited financial assets to maintain long-term economic security and reduce exposure to labor market uncertainty. Wealth transferred through trust funds provides beneficiaries with greater educational opportunities, improved access to elite institutions, and enhanced social mobility compared with families lacking comparable financial resources. differences in individual academic performance, thereby reinforcing cumulative socioeconomic advantages across generations Theoretical and Policy Implications - Intergenerational wealth transmission by positioning trust funds as institutional mechanisms that facilitate socioeconomic privilege. Policymakers should consider taxation, inheritance, and educational equity policies that reduce opportunity disparities while promoting more inclusive social mobility. Research Novelty - Integrated conceptual framework linking trust fund governance, intergenerational wealth preservation, educational advantage, and cumulative social inequality.
Unlocking the Hidden Causes of Loan Defaults in Small Businesses: A Deep Dive into Financial and Market Challenges Sindy Ayu Febrianti; Nur Suci I. Mei Murni
Reviu Accounting, Business & Organizations Vol. 2 No. 2 (2026): Volume 2 No. 2 (2026)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i2.0034

Abstract

Research Objective— This study aimed to identify the internal and external factors that cause problem loans among micro, small, and medium enterprises (MSMEs) in Sidoarjo, particularly those who are customers of the Anusapati Market Savings and Loans Cooperative. Research Method: This research uses a qualitative method with an interpretive approach and a phenomenological perspective. Data collection was conducted through in-depth interviews, direct observation, and documentation of MSMEs operating in the Deltasari Market area and experiencing problem loans. Research Results: The results indicate that problem loans arise from the interaction of various factors, particularly the priority of household needs that leads to payment delays, inadequate recording and management of business finances, decreased income due to increasingly intense business competition, and the influence of social and cultural conditions on financial decision-making. Research Findings: These findings highlight the importance of improving financial literacy and strengthening financial management skills among MSMEs and the role of mentoring financial institutions in minimizing the risk of non-performing loans and supporting business sustainability. Research Novelty – This study examines how non-performing loans among MSMEs are influenced by a combination of external and internal factors.

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