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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 23 Documents
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The Digital Investors: How Financial Literacy, Investment Savvy, and App Simplicity Fuel Gen Z’s Stock Market Frenzy Gare, Anastasia Septianingtias Virgo; Shonhadji, Nanang
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 Aulia Putri, Charlotte; Prasetyo, Whedy
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.

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