Review of Management, Accounting, and Business Studies

Digital transformation in management and accounting: Implications for MSME performance

2026-04-16T07:47:04+00:00

This study aims to comprehensively examine research trends related to digital transformation in the fields of management and accounting, as well as analyse its impact on the business performance of micro, small and medium enterprises (MSMEs). A Systematic Literature Review (SLR) approach was used to synthesise and critically evaluate findings from previous empirical and conceptual studies. The reviewed articles were selected from leading academic databases to ensure the credibility and relevance of the sources. To enhance methodological transparency and rigour, the review process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, including the stages of identification, screening, eligibility, and inclusion The articles included cover the last eight years, in order to enhance the credibility and comparability of the analysis. The findings indicate that digital transformation in management functions plays an important role in improving operational efficiency, improving the quality of managerial decision-making, and increasing organisational flexibility and adaptability in a dynamic business environment. On the other hand, digital transformation in accounting practices such as the adoption of digital accounting systems, cloud-based software, and automated reporting contributes to the accuracy, transparency, and timeliness of financial information, which supports better financial control and strategic planning. However, the impact of digital transformation on SME performance is uneven, n=30 articles included. This depends heavily on internal readiness factors, including digital literacy levels, human resource competencies, technological infrastructure, and strong managerial commitment. Furthermore, this review identifies several key barriers faced by MSMEs in implementing digital transformation, such as limited financial resources, lack of technical expertise, and resistance to organisational change. This study also highlights existing research gaps, particularly the limited integration of management and accounting perspectives in analysing digital transformation. Overall, these findings contribute theoretically to the literature on digital transformation and SME performance, and offer practical insights for policymakers and practitioners in formulating effective SME development strategies in the digital era.

Gastro-tourism marketing’s impact on Indonesia’s nation brand image among Pakistani Gen Z

2026-04-13T07:06:35+00:00

The study examines how Gastronomy and Tourism Diplomacy, as a global marketing strategy, influences Indonesia's nation brand in Pakistan, with Pakistani Gen Z’s cross-cultural understanding (CCU) acting as a mediator. Using a quantitative approach, 545 responses were collected through purposive sampling to target respondents aligned with the research objectives, and Structural Equation Modeling (SEM) was applied for analysis. The findings reveal that gastronomy and tourism diplomacy strategies do not directly enhance Indonesia’s nation brand image among Pakistani Gen Z; instead, their influence operates indirectly through CCU, which significantly strengthens brand perceptions.

These results suggest that effective nation branding depends on culturally immersive initiatives that foster familiarity and deeper cognitive engagement. Practically, this implies that policymakers and tourism marketers should prioritize programs such as cultural exchange campaigns, localized culinary promotions, and interactive digital storytelling to enhance cross-cultural understanding among target audiences. By embedding cultural meaning into promotional strategies, governments and tourism stakeholders can improve the effectiveness of diplomacy efforts and build more favorable international perceptions.

This research underscores the importance of cultural engagement in shaping nation brand evaluations, demonstrating that diplomacy-driven marketing is more impactful when it actively cultivates cross-cultural understanding among younger generations.

Determinants of tax avoidance: Related party transactions, foreign ownership, and tax disclosure

2026-04-17T02:45:20+00:00

This study aims to examine the effect of related party transactions, foreign ownership, and tax disclosure on tax avoidance in multinational companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using secondary data obtained from corporate financial statements and sustainability reports for the period 2018–2024. The sample was selected using a purposive sampling method, resulting in 98 firm-year observations that met the research criteria. Panel data regression was applied as the analytical method. The results indicate that related party transactions have a positive effect on tax avoidance, suggesting that the higher the intensity of transactions with related parties, the greater the tendency of firms to engage in tax avoidance practices. Foreign ownership is also found to have a positive effect on tax avoidance, indicating that firms with higher foreign ownership tend to implement more aggressive tax planning strategies. Meanwhile, tax disclosure has a negative effect on tax avoidance, implying that higher levels of tax transparency are associated with lower levels of tax avoidance. These findings suggest that related party transactions and foreign ownership increase the risk of tax avoidance, while tax disclosure plays an important role in mitigating such practices. This study contributes to the literature on corporate taxation and provides insights for policymakers in formulating regulations that enhance transparency and improve tax compliance among multinational companies in Indonesia. This study is particularly relevant in the context of Indonesia’s recent tax reforms, including the Harmonization of Tax Regulations Law, which emphasizes improved tax compliance, transparency, and the prevention of tax avoidance practices among corporate taxpayers.

Scale development for measuring the inclusiveness of entrepreneurship among women

2026-04-13T07:30:59+00:00

This study developed and validated a comprehensive measurement scale to assess inclusiveness in women’s entrepreneurship with a focus on marginalized and rural communities in Tamil Nadu. Drawing on the Capability Approach and Institutional Theory, it used a rigorous two-phase methodology involving extensive literature review and empirical validation with data from 376 women entrepreneurs. Exploratory and confirmatory factor analyses identified four core dimensions of inclusiveness: financial, technological, managerial, and marketing inclusion. The final measurement model demonstrated strong internal consistency, reliability, and construct validity across all dimensions. Notably, technological and marketing inclusion were the most influential factors, highlighting the pivotal roles of digital access and market connectivity in sustaining women-led enterprises. This validated scale serves as a diagnostic tool for researchers, policymakers, and practitioners to evaluate entrepreneurial programs and formulate targeted, inclusive interventions. By operationalizing inclusiveness comprehensively in the context of women’s entrepreneurship, the study fills a critical literature gap and provides an empirically sound instrument applicable in developing country contexts. It enhances understanding of the impact of government schemes on women entrepreneurs and supports the design of gender-responsive and regionally inclusive economic policies to foster entrepreneurship growth and socio-economic development in Tamil Nadu.

Environmental accounting in medical waste management from a Pangkalbalam Community Health Center

2026-04-01T02:53:53+00:00

This research examines the implementation of environmental accounting in medical waste management at a non-inpatient primary healthcare facility, namely the Pangkalbalam Community Health Center in Pangkalpinang City, Indonesia. Despite increasing regulatory pressure on healthcare institutions to manage environmental impacts, the integration between waste management practices and accounting systems remains underexplored, particularly at the primary care level. This research aims to analyze how environmental costs are identified, recognized, measured, presented, and disclosed within the context of medical waste management. A qualitative approach was employed, combining direct observation, document analysis, and in-depth interviews with key informants, including sanitation staff and financial officers. The findings reveal that while operational waste management practices are generally implemented in compliance with regulatory requirements, environmental accounting remains partial, fragmented, and predominantly administrative. Environmental costs are recognized and measured but not systematically classified or disclosed as distinct accounts, resulting in limited cost visibility and weak support for decision-making. Furthermore, the cost structure is predominantly reactive, characterized by internal failure costs, with minimal integration of prevention and detection mechanisms. This research demonstrates that environmental accounting practices in non-inpatient primary healthcare facilities are not merely underdeveloped but structurally distinct, shaped by limited institutional capacity and relatively low external pressures. Consequently, accounting practices remain cash-based, administrative, and weakly integrated into strategic management. These findings highlight the need for more integrated, transparent, and proactive environmental accounting frameworks to support sustainability in primary healthcare settings.

Long-term game engagement, well-being, and firm value among Gen Z university students

2026-04-15T03:53:38+00:00

The digital gaming industry in Indonesia has experienced rapid user growth, yet this expansion has not been consistently accompanied by proportional revenue performance, highlighting the importance of understanding sustainable user engagement. This study investigates the determinants of Sustainable Usage Intention (SUI) and its role in shaping Player Well-Being (PWB) and Firm Value Perception (FVP) within the context of mobile gaming. Drawing on the Technology Acceptance Model (TAM) and Hedonic Information Systems perspective, this research examines the effects of perceived enjoyment, perceived ease of use, and perceived usefulness on SUI, PWB, and FVP. Data were collected from 170 Indonesian Gen Z university students using a cross-sectional survey and analyzed with PLS-SEM. The results demonstrate that perceived usefulness and perceived enjoyment significantly influence SUI, while SUI plays a pivotal mediating role in strengthening both player well-being and firm value perception. The findings contribute to post-adoption literature by emphasizing sustainable engagement rather than mere adoption and offer practical implications for game developers seeking to balance user well-being with long-term value creation in emerging markets.

Strategy, supply chain, and digital marketing for competitive advantage : A case of Shopee

2026-04-17T02:55:54+00:00

This paper examines how Shopee, Southeast Asia’s leading e-commerce platform, integrates supply chain innovation, electronic marketing, and management to stay competitive in a rapidly evolving digital economy. Shopee’s success stems from its dynamic capabilities, especially data analytics and operational flexibility in responding to intense competition from Tokopedia, Lazada, and TikTok Shop. Using Porter’s Five Forces and PESTEL, this study highlights challenges such as low switching costs, strong buyer power, and rapid technological change, emphasizing the need for continuous strategic adaptation. Shopee’s electronic supply chain management and e-procurement systems improve efficiency and responsiveness, particularly in Indonesia’s complex geography. Vertical integration through Shopee Express, Shopee Hub, and tracking systems strengthens its value chain while supporting SMEs and enhancing customer satisfaction. Its mobile-centric marketing strategy, including live commerce, influencers, gamification, and personalized content, drives acquisition and retention. By leveraging consumer behavior favoring fast, interactive transactions, Shopee reduces friction in the purchasing process. Growing competition, especially TikTok’s ecosystem expansion, further intensifies the importance of trust and engagement. Overall, Shopee’s integrated approach to supply chain and digital marketing creates an innovation-driven model that strengthens its competitive position and supports digital inclusion across Southeast Asia. This model not only enhances operational resilience but also enables scalability in emerging markets. By aligning technology, logistics, and consumer engagement, Shopee maintains relevance amid shifting digital trends. Consequently, it remains a dominant platform shaping e-commerce development and empowering regional entrepreneurs to participate in the digital economy more effectively and sustainably over time, while fostering innovation, inclusivity, and long-term economic growth.

Trust, stigma reduction, and quality of life in obesity mHealth adoption

2026-04-13T07:43:12+00:00

The rapid growth of mobile health (mHealth) technologies has transformed obesity management in emerging markets, including Indonesia, where rising obesity prevalence coincides with high smartphone penetration. Despite the increasing availability of digital obesity care applications, limited research has examined adoption from a consumer decision-making perspective. This study investigates how Digital Self-Management Capability and Perceived Ethical Digital Health Marketing influence Adoption and Continuance Intention of obesity mHealth services, through the mediating roles of Quality of Life Improvement and Consumer Trust, as well as the impact of Obesity Stigma Reduction. Using a quantitative cross-sectional survey design, data were collected from 379 Indonesian adults with overweight or obesity who had experience using digital obesity management applications. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Digital Self-Management Capability significantly enhances Quality of Life Improvement, strengthens Consumer Trust, and substantially reduces perceived Obesity Stigma. Perceived Ethical Digital Health Marketing significantly improves Quality of Life and Consumer Trust, but does not directly reduce stigma. Furthermore, Quality of Life Improvement, Consumer Trust, and Obesity Stigma Reduction all significantly influence Adoption and Continuance Intention, with Consumer Trust emerging as the strongest predictor. The study contributes theoretically by integrating motivational, relational, and psychosocial mechanisms into a value-based consumer adoption model for digital obesity care. In practice, the findings highlight that the sustainable adoption of obesity mHealth services in Indonesia depends not only on technological functionality but also on building trust, reducing stigma, and delivering meaningful improvements in users’ quality of life.