cover
Contact Name
Ni Made Sumarningsih
Contact Email
journal.revenue@undiknas.ac.id
Phone
+6282144467995
Journal Mail Official
journal.revenue@undiknas.ac.id
Editorial Address
Jalan Bedugul No. 39 Sidakarya, Denpasar Selatan, Bali - Indonesia
Location
Kota denpasar,
Bali
INDONESIA
Review of Management, Accounting, and Business Studies
ISSN : 27234584     EISSN : 29624819     DOI : 10.38043
Core Subject : Economy,
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.
Articles 49 Documents
The influence of discount and bonus pack on impulse buying and hedonic shopping motivation Ni Made Dhian Rani Yulianti; Ni Kadek Puteri Ari Darmayanti
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2662

Abstract

This study aimed to analyze the influence of discount and bonus pack towards impulse buying through hedonic shopping motivation at Indomaret Denpasar. The variables used were discount, bonus pack, hedonic shopping motivation, and impulse buying. The type of research used was a quantitative approach with the collecting data method using a questionnaire and sampling amounted to 99 respondents. The research location was conducted in Denpasar by using Indomaret consumers as the research object. The data analysis used in this study was partial least square. The test results showed that the discount had a significant positive effect on hedonic shopping motivation; the discount had no significant effect on impulse buying; the bonus pack had no significant effect on hedonic shopping motivation, bonus pack had a significant positive effect on impulse buying, and hedonic shopping motivation had a significant positive effect on impulse buying. In accordance with the form of sales promotion, bonus packs can affect consumers in making impulsive purchases. In this regard, the Indomaret minimarket must continue to focus and maintain sales promotions in increase sales promotions in the form of bonus packs. As well as other factors that will influence hedonists to shop for bonus pack.
Challenges and strategies to encourage women to be entrepreneurs in the industrial revolution era Gede Sri Darma; Ni Putu Ari Krismajayanti
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2663

Abstract

The entrepreneurship sector is one of the business sectors that become a choice for women. In the economic industry of Indonesia, women are actively contributing to small, medium, and large enterprises. The government of Indonesia supports women entrepreneurs to increase the economic welfare of the country. Unfortunately, Indonesia has entered a digital revolution called Industrial Revolution 4.0. One technological advancement today which integrates with the physical, digital and biological world makes fundamental changes to everyday human activities and life. However, this development era is still often hampered due to constraints for women to be entrepreneurs. This research aimed to know if the Educational Factors, Dual Role Factors, and Socio-Cultural Factors be the main challenges for women entrepreneurs. It used the Structural Equation Modelling method and AMOS 26 program. In addition, it obtained strategies to encourage women to be entrepreneurs. Therefore, it showed that the educational factor is not a main constraint and challenge for women entrepreneurs. Women have multiple roles as housewives and women entrepreneurs in the business field. However, this research results obtained that dual role factors are the main constraint for women entrepreneurs, especially in Desa Adat Kuta. Furthermore, improving skills to understand the Internet of Things technology, utilizing digital technology to improve productivity and competitiveness, utilizing e-commerce as a place for creating a business, and participating in entrepreneurship seminars or events supported by the government to face the industrial revolution were the strategies to encourage women to be entrepreneurs in Industrial Revolution 4.0.
The commitment of organizational justice: A case study Putu Irma Yunita; Komang Keika Yanti Darma
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2664

Abstract

This research was conducted at the ISTA Cooperative Penatih Denpasar. ISTA Cooperative Penatih Denpasar, in efforts to foster human resources especially those related to employee commitment to the organization, always strove to provide justice to employees, which was distributive justice, procedural justice, and interactional justice. But the reality that occurred at the ISTA Cooperative Penatih Denpasar was not all employees have a high commitment. Commitments among employees appeared to be declining, an indication of declining employee commitment can be illustrated by a note from the personnel department that some of the employees were late coming to work, skipping, left office during working hours and there were even some employees who submitted resignation. This study aimed to examine the Commitment to Organizational Justice (Case Study at ISTA Cooperative Penatih Denpasar). The population of this study was all employees at ISTA Cooperative Penatih Denpasar with 33 respondents. The type of data used in this research was quantitative data and the data collection technique used was a documentation study and questionnaire. The data analysis technique used in this study were classical assumption test, multiple linear regression analysis, and model feasibility test. The result of this research showed that; 1) Distributive justice has a positive and significant effect on commitment. 2) Procedural justice has a positive and significant effect on commitment. 3) Interactional justice has a positive and significant effect on commitment. 4) Distributive justice, procedural justice, and interactional justice have a positive and significant effect on commitment.
The influence of content, influencer, and experiential marketing on customer engagement of online game applications Desak Made Febri Purnama Sari; Sari Dewi Aprialita
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2665

Abstract

This study was motivated by the rapid development of online games in Indonesia, particularly in Denpasar City. It could be seen from the download increasement of online games on a number of platforms such as Play Store, Appstore, and also steam chart. Online games nowadays were easy to be played anywhere and anytime with good image quality. Additionally, the government really appreciated and supported the world of online gaming sports or well-known as e-sports. The purposes of this study were; 1) to determine the effect of content marketing on the process of forming customer engagement in online game applications, 2) to find out the influence of influencers on the process of forming customer engagement in online game applications, 3) to determine the effect of experiential marketing on the process of forming customer engagement in online game applications, and 4) to find out whether there is a simultaneous influence between content marketing, influencers, and experiential marketing to customer engagement on online games in Denpasar. This study used the quantitative data analysis method. Data collection techniques used were observation and questionnaires. Then, the data were analyzed by using SPSS. Partially, content adoption, influencer, and experiential marketing have a positive and significant influence on customer engagement in online games in Denpasar. The results of this study indicated that (1) variable content has a positive and significant effect on customer engagement, (2) influencer variables have a positive and significant effect on customer engagement, (3) experiential marketing variables have a positive and significant effect on customer engagement, and (4) content, influencers, and experiential marketing variables have a positive and significant effect on customer engagement.
The effect of digital marketing and online payment systems on customer purchase intention Ida Nyoman Basmantra; I Made Wira Arta Kusuma
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2666

Abstract

CV Tanteri Ceramics, Pejaten, Tabanan Regency which is engaged in the production of ceramics must provide excellent service that is affordable to consumers in various places, then it is applied marketing methods with digital marketing and online payment methods. The purpose of this study was to determine the effect of Digital Marketing and Online Payment Systems on Consumer Purchase Interest. By using a purposive random sampling technique 15 research samples were taken. Data processing was performed using the classic assumption test, multiple linear regression analysis, F simultaneous test, partial t-test, and the coefficient of determination with the help of the SPSS program. The results of the study: (1) Digital Marketing has a positive effect on Consumer Purchase Interest, which can be seen from the significance level of 0.001, which is less than 0.05; (2) Online Payment System has a positive effect on Consumer Purchase Interest, it can be seen from the significance of 0.031 which is less than 0.05; (3) Digital Marketing and Online Payment Systems simultaneously have a positive effect on Consumer Purchase Interest, which can be seen from the significant 0.000, namely less than 0.05. Suggestions that can be given from the results of this study are the management of Pejaten Ceramic Tabanan Tanteri, Tabanan Regency should make policies or regulations related to marketing, and how to pay online to increase the purchasing power of consumers in the Pejaten Ceramic Tanteri CV Tabanan Regency.
The role of taxpayers’ education in mediating the relationship between tax sanctions and taxpayers’ motivations to use e-filling I Gusti Ayu Agung Omika Dewi; Yudi Prihandono
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2669

Abstract

This study aimed to test empirically the effect of taxpayers’ educational status on the correlation between the taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling. This study used taxpayers’ educational status as a moderated variable, taxpayers’ perceptions about tax sanctions as an independent variable, and taxpayers’ willingness in reporting tax using e-Filling as a dependent variable. This study used primary data that are collected by using a questionnaire with incidental random sampling as the sampling technique. The sample of the research is the taxpayers domiciled in South and East Denpasar. Since South and East of Denpasar are the service area of KPP Pratama East Denpasar. The sample of this research was100 people. The data analysis of this research used Statistical Analysis Method using Moderated Regression Analysis. The results of the research show that the taxpayers’ perception of tax sanctions has a significantly positive effect on the taxpayers’ willingness in reporting tax using e-Filing and the level of taxpayers’ educational status has a significantly negative effect on the relationship between taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling.
The effect of media exposure, type of companies, and environmental performance on carbon emission disclosure of Indonesia companies I Putu Billy Herdiawan; I Gusti Ayu Agung Pradnya Dewi
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2670

Abstract

The Effect of Media Exposure, Type of Companies, and Environmental Performance on Carbon Emission Disclosure (CED) in Indonesia Companies (Empirical Studies on Manufacture Companies Listed on The Indonesia Stock Exchange for the 2016-2018 Period). This study aimed to obtain empirical evidence regarding the effect of Media Exposure, Type of Companies, and Environmental Performance on the disclosure of carbon emissions in manufacturing companies in Indonesia. Measurement of the extent of carbon disclosure was done by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. The samples of this research were from manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018 using the purposive sampling method. There were 15 companies in 2016, 15 companies in 2017, and 15 companies in 2018 that met the criteria as a research sample. The classic assumption test was performed for data analysis and regression analysis for hypothesis testing. The results of this study indicated that Media Exposure affects the disclosure of corporate carbon emissions in Indonesia. While the Type of Companies and Environmental Performance had no effect on the disclosure of corporate carbon emissions in Indonesia.
Why do millennials still shop at department stores? Badi Atussolihah; Putu Ratna Juwita Sari
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2671

Abstract

Regarding to the crowd of the department stores, millennial generations of Bali especially in Denpasar, currently had factors that play a role in their interest in the Department Store. In addition, the purposes of this research were to study influential shopping factors of the millennial generation in the city of Denpasar. The factors were tested such as recent fashion, sales promotion, and store atmosphere. In this study, quantitative and qualitative were used to collect the data. The samples of the research were 100 respondents. The technique of data collection was using a set of questionnaires. Factor analysis was used as the technique of data analysis. As the results of the research, it was found that the influential shopping factors of the millennial generation were such as recent fashion factors, consisting of buying products from famous brands, shopping with the latest models, and shopping as needed. Besides, sales promotion factors consisted of shopping because of a special offer, a special advertisement, a coupon, a discount, and a bundle pack. In store atmosphere, it could be divided into two classes of factors namely exterior and interior factors. Exterior factors have consisted of cashier instructions, clear room fittings, signs with attractive designs, and vehicle security systems. General interior factors consisted of playing the latest songs, comfortable facilities; lighting that makes it easy to see products, poster images, and attractive discounts.
Model of improving the business performance through innovation capability based on transformational leadership Enita Fatmawati; Nurhidayati Nurhidayati
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i2.3639

Abstract

This study aimed to analyze the effect of transformational leadership through innovation capability on business performance studies at Village-Owned Enterprises (Village-Owned Enterprises) in Semarang Regency. Innovation capability is a measure of the achievement of good business performance in Village-Owned Enterprises in Semarang Regency. Respondents in this study were the managers of Village-Owned Enterprises in Semarang Regency. Data were collected through a questionnaire method that was filled out independently by 125 selected respondents where the respondents had managed Village Owned Enterprises in their respective villages in 19 sub-districts in Semarang Regency. The analytical method used is Structural Equation Modeling (SEM) analysis which is run with the SMART-PLS 3.2.9 program. The results of hypothesis testing with SMART-PLS 3.2.9 showed that transformational leadership had a direct effect on innovation capability, transformational leadership had a direct effect on business performance, innovation capability had a direct effect on business performance, and innovation capability was proven to be able to mediate transformational leadership in improving the business performance of Village-Owned Enterprises.
Trends and future of human resource management in the 21st century M. K. GANESHAN; C. Vethirajan
REVIEW OF MANAGEMENT, ACCOUNTING, AND BUSINESS STUDIES Vol. 2 No. 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i2.3642

Abstract

Every business is made up of people, its human resources. An organization is nothing without human resources. Human resource management is about managing these people effectively. Now, more than ever, HRM is recognized as being critical to the survival and success of organizations. Continuous changes in technology, economic, social, and psychological understandings, and structures have an influence on both Human Resources and their management. As firms strive to make the HR department leaner and more strategic, current HRM models show that expectations about HR jobs are evolving. Human resource management is critical to every organization's success. It is a source of support and strength. In the present complex milieu, organizations are greatly influenced by changes taking place in internal as well as external environments, no business or organization can change or exist or grow without appropriate human resources. Therefore, human resources have become the focus of attention of every progressive organization. In the changing world, the philosophy and perspective of HRM need to transform and redesign. This paper attempts to spotlight the latest trends in HRM for the present century like Globalization of Economy, Corporation Restructuring, Newer Organizational Designs, Total Quality Management, Kaizen model, etc.