Review of Management, Accounting, and Business Studies

Enhancing public sector efficiency in Yemen: Human resource management challenges and solutions

Areeg Gameel Al-aghbari — 2025-04-30

Yemen's public sector has long struggled with governance deficiencies, bureaucratic inflexibility, and institutional inefficiencies—all of which have been made considerably worse by years of conflict and economic downturn. The strategic use of human resource management (HRM) to improve public sector efficiency in Yemen is critically examined in this research, with an emphasis on the implementation of e-government programs and HRM-driven reforms. To demonstrate how HRM shortcomings in hiring, training, performance management, and employee retention have directly led to systemic breakdowns in service delivery, the study synthesizes empirical data from the transportation, health, education, and food security sectors, drawing on a narrative literature review. The study emphasizes the discrepancy between HRM rules and real administrative results, highlighting the pressing need for merit-based, context-specific, and technology-enabled HRM practices. The results indicate that Yemen's recovery, governance transformation, and development goals will remain unachievable in the absence of extensive institutional reforms, especially in HRM. Strategic suggestions for restoring HR capability, encouraging accountability, and utilizing technology to support sustainable government in Yemen following the crisis.

What do Indonesian Gen Z look for when booking accommodation?

I Komang Wiramas Prayoga — 2025-04-30

Despite extensive research on factors influencing consumer decisions in booking accommodation, limited attention has been given to understanding Generation Z's specific behavior when using digital platforms for this purpose. Additionally, inconsistencies in previous findings regarding the determinants of Generation Z's purchase intentions highlight the need for a more focused and contextualized investigation. This study aims to identify the key factors that shape Generation Z's intention to purchase accommodations through the Traveloka platform in Indonesia. A quantitative research methodology was employed in this study, with data collected from a diverse group of 179 respondents representing various regions in Indonesia. The collected data were analyzed using SPSS software to assess the relationships between the variables. The findings reveal that perceived usefulness, perceived ease of use, and attitude significantly influence Generation Z's intention to purchase accommodation through Traveloka. These results offer practical insights for Traveloka and industry stakeholders in the tourism sector. To enhance perceived usefulness and perceived ease of use, Traveloka is encouraged to implement continuous improvements to its features and user interface. Furthermore, these findings provide a deeper understanding of Generation Z's preferences when booking accommodation online, enabling industry practitioners to develop more effective marketing strategies and refine their service offerings to align with the evolving expectations of this consumer segment.

The effectiveness of behavioral knowledge sharing and self -efficacy on management accountant productivity: The role of stewardship theory

Frida Fanani Rohma — 2025-04-30

This research aims to investigate the effectiveness of knowledge-sharing behavior and self-efficacy in enhancing
the productivity of management accountants. Management accountants hold a vital position in organizations as
they are responsible for managing, analyzing, and reporting both financial and non-financial information to
support strategic decision-making. Therefore, understanding the specific factors that influence their productivity
is essential. This study adopts a quantitative research method with a survey approach, involving management
accountants from various private sector organizations across Indonesia as respondents. The research findings
demonstrate that knowledge-sharing behavior significantly contributes to improving management accountants’
productivity by fostering collaboration, learning, and innovation. Furthermore, self-efficacy emerges as a critical
factor, functioning as an internal driver that enhances motivation and work performance through stronger selfregulation. This study extends previous research by focusing explicitly on management accountants, whose unique
responsibilities and performance dynamics are often overlooked in broader performance studies, thereby offering
valuable insights into both theory and practice.

The effect of social media marketing toward purchase intention of domestic tourists at Indigo Bali Seminyak Beach Hotel

Ni Putu Ariska Widhiasih — 2025-04-30

Purchase intention is a key factor that influences consumers in making purchasing decisions. One strategy that
has proven effective in increasing purchase intention is social media marketing. Hotel Indigo Bali Seminyak
actively utilizes social media platforms, particularly Instagram and Facebook, to promote its brand and engage
with potential customers. This study aims to examine the effect of the hotel's social media marketing efforts on
the purchase intentions of domestic tourists. The research used a combination of documentation and survey
methods, with questionnaires distributed to 90 domestic tourist respondents. The data were analyzed using
validity and reliability tests, classical assumption testing, and simple linear regression. The results show that social
media marketing has a significant and positive impact on purchase intention. These findings highlight the
importance of maintaining an active and engaging presence on social media, as it can strongly influence consumer
interest and behavior. For hospitality businesses, investing in strategic social media campaigns can be a valuable
tool in attracting and converting potential customers.

Strategic management perspective on digital transformation in PT Schneider Electric Manufacturing: The Smart Factory Program

Ida Ayu Mahayoni — 2025-04-30

This study explores the digital transformation journey of PT Schneider Electric Manufacturing Batam through the
implementation of its Smart Factory Program, grounded in the principles of industry 4.0. Using a qualitative
library research method, data were gathered from books, scientific journals, and official company sources to
analyze how the integration of digital technologies addresses critical operational challenges. The study identifies
key issues such as insufficient oversight of performance, frequent equipment failures, and the need for scalable
digital solutions across facilities. Through thematic analysis, eight strategic solutions emerged, including supply
chain efficiency, agile management, process optimization, asset performance management, operator
empowerment, reliability enhancement, energy efficiency, and social engagement. These strategies not only
improved operational efficiency and agility but also supported environmental sustainability and customer
satisfaction. The findings highlight that a well-aligned digital transformation strategy, supported by crossfunctional collaboration and tec

Analyzing brand identity in the sustainable skincare industry: Study case of Keina Beauty

I Gusti Ayu Komang Triana Gyshela — 2025-04-30

In the competitive beauty industry, effective branding is critical for differentiation and long-term success, especially as consumers increasingly demand sustainable and ethical products. This study examines how Keina Beauty, an eco-friendly skincare brand, can enhance its brand identity to gain a competitive advantage in the beauty industry. The research question focuses on identifying the strategic modifications required to strengthen branding and better align with target customer segments. A qualitative approach was employed, integrating analyses using frameworks such as PESTLE, Porter’s Five Forces, Value Chain, SWOT, Cause and Effect Diagrams, and Business Model Canvas. The results reveal that inconsistent branding, misaligned customer segmentation, and operational inefficiencies are critical challenges facing the company. These findings indicate that the lack of a unified brand identity and strategic digital marketing hampers consumer engagement and market differentiation. The discussion highlights the potential benefits of standardizing visual elements, refining digital and influencer marketing strategies, and enhancing customer service practices to create a coherent and appealing brand image. Conclusively, by implementing targeted strategies to streamline brand elements and improve customer interactions, Keina Beauty can secure sustainable growth and strengthen its market position in a competitive environment.

Marketing mix (7P) analysis to increase room occupancy at Sthala, a tribute portfolio hotel, Ubud Bali

Wayan Ayu Shintya Dennis — 2025-04-30

Tight competition and the impact of the COVID-19 pandemic have significantly affected the hospitality industry, forcing hotels to adapt in order to survive and continue attracting tourists. One of the essential strategies to address this challenge is the implementation of an effective marketing approach. Among various marketing strategies, the marketing mix—particularly the 7P framework, which includes price, promotion, place, product, people, physical evidence, and process—is often used to enhance service offerings and increase occupancy rates. However, despite the application of these strategies at Sthala Ubud Bali, this study reveals that there remains a noticeable gap between the targeted and actual occupancy levels achieved. The aim of this research is to evaluate how the 7P marketing mix has been implemented at Sthala Ubud Bali to improve room occupancy. Data for this study were collected through documentation and in-depth interviews with the Revenue Manager. The results of the qualitative descriptive analysis indicate that challenges primarily lie in the areas of product, price, promotion, and place. It is recommended that the hotel prioritize improvements in these indicators to better meet customer expectations and ultimately increase occupancy performance.

Compensation management and employee performance: Culinary business organizational Roti Bakar 234 Bandung

Gd Pandya Wicaksana Gara — 2025-04-30

Internal organization is a crucial aspect for every firm in achieving its objectives, and the culinary business is no exception. Roti Bakar 234 Bandung is a culinary business that has been operating since 1970. Therefore, maintaining its internal condition is essential to sustaining a competitive advantage in the long term. The archetypal model is a concept used to analyze broad patterns rather than narrowly defined organizational features, in order to better understand organizational structure, management, and internal conditions. This study aims to examine the internal condition of Roti Bakar 234 using the archetypal model. The method employed was a questionnaire survey involving 20 employees, focusing on four dimensions: leadership-driven, market focus, knowledge core, and execution edge. The findings show that the average score for leadership-driven is 3.84, market focus is 3.90, execution edge is 3.66, and knowledge core is 3.64. The lowest score is in the knowledge core (3.64), specifically in the area of rewards and incentives.