Review of Management, Accounting, and Business Studies https://journal.undiknas.ac.id/index.php/revenue <div style="text-align: justify;"> <p><strong>REVENUE</strong> - Review of Management, Accounting, and Business Studies is a set of international journals which are managed by the International Office, Universitas Pendidikan Nasional. It is under the supervision of the Faculty of Economics and Business. It will be published regularly twice per year in April and December.</p> <p>Review of Management, Accounting, and Business Studies provides a platform in which researchers are able to publish their articles. The journal is only limited in three fields of study; Management, Accounting, and Business studies. The purpose of Review of Management, Accounting, and Business Studies is to give a review of new insight into business management and accounting topics. It also encourages the collaboration of researchers in finding special issues around the topics.</p> <p>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. The journals would be reviewed by experts before they are published. The reviews by the experts are useful to ensure the quality of every paper.</p> </div> en-US journal.revenue@undiknas.ac.id (Prof. Dr. Ir. Nyoman Sri Subawa, S.T., S.Sos., M.M., I.P.M. ) journal.revenue@undiknas.ac.id (Ida Nyoman Basmantra, S.Pd., M.Pd., M.M.) Fri, 29 Nov 2024 00:00:00 +0000 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Gamers' interest in microtransaction activities at valve corporation https://journal.undiknas.ac.id/index.php/revenue/article/view/5639 <p>The rapid growth of the online gaming industry has led to the rise of microtransactions, which have become a core component of the gaming experience. Valve Corporation, a prominent player in this industry, implemented a widely recognized microtransaction model through its platform. This study explored the factors influencing gamers in Bali to engage in microtransaction activities offered by Valve Corporation. Specifically, it investigated the effects of functional quality and price utility on purchase interest, with enjoyment serving as a mediating factor. The research targeted gamers in Bali who had previously engaged in microtransactions, employing an Accidental Sampling technique to collect data from 112 respondents. The analysis utilized Structural Equation Modeling - Partial Least Squares (SEM-PLS) to test the hypotheses. The findings revealed that functional quality and price utility both had significant positive effects on enjoyment and purchase interest. Furthermore, enjoyment not only directly influenced purchase interest but also mediated the effects of functional quality and price utility on purchase interest. These results highlight the critical role of enjoyment in shaping gamers’ decisions to participate in microtransactions, offering valuable insights for companies aiming to optimize their gaming platforms.</p> Desak Made Febri Purnama Sari, Niko Kurniawan, Ni Made Sumarningsih, Ida Nyoman Basmantra Copyright (c) 2024 Desak Made Febri Purnama Sari, Niko Kurniawan, Ni Made Sumarningsih, Ida Nyoman Basmantra https://creativecommons.org/licenses/by-sa/4.0 https://journal.undiknas.ac.id/index.php/revenue/article/view/5639 Fri, 29 Nov 2024 00:00:00 +0000 Matching stage strategy development of PT Alam Sutera Realty Tbk: Diversification as key strategy for business sustainability https://journal.undiknas.ac.id/index.php/revenue/article/view/5649 <p>This study investigated the strategic development of PT Alam Sutera Realty Tbk (ASRI), focusing on diversification as a key strategy for business sustainability amidst issues of undervalued stock and unstable financial performance. A comprehensive analysis of external and internal factors was conducted using frameworks such as PESTLE, Porter’s 5 Forces, Internal-External Matrix, TOWS Matrix, SPACE Matrix, Grand Strategy Matrix, Quantitative Strategic Planning Matrix (QSPM), Blue Ocean Recommendation, and Balanced Scorecard. The findings indicated that ASRI scored 3.21 on the Internal Factor Evaluation (IFE) and 3.29 on the External Factor Evaluation (EFE), placing it in the "Grow and Build" quadrant of the SPACE Matrix. This suggested strategies such as forward, backward, and horizontal integration, market penetration, market development, and product development. The Grand Strategy Matrix, supported by Competitive Profile Matrix (CPM) scores and industry growth data, advocated for diversification or new venture formation through joint ventures. QSPM analysis identified Product Development in Vertical Buildings and Sustainable Housing as ASRI’s most attractive and promising strategies. Vertical building development optimized land use and met rising urban market demands, while sustainable housing appealed to the environmentally conscious segment. Future recommendations for ASRI included increased investment in research and development, partnerships with green technology firms, and continuous market trend monitoring to ensure strategic relevance and effectiveness in the evolving real estate industry. This diversified approach aimed to leverage new market opportunities and strengthen ASRI’s market position through strategic expansion and collaboration.</p> William Ben Gunawan Copyright (c) 2024 William Ben Gunawan https://creativecommons.org/licenses/by-sa/4.0 https://journal.undiknas.ac.id/index.php/revenue/article/view/5649 Fri, 29 Nov 2024 00:00:00 +0000 Influences on MSME Sustainability: The roles of financial literacy, business capital, and financial inclusion https://journal.undiknas.ac.id/index.php/revenue/article/view/5581 <p>This study investigated the influence of financial literacy and business capital on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar, Indonesia, considering financial inclusion as a moderating variable. MSMEs in Indonesia contribute significantly to economic growth but often face sustainability challenges due to limited financial knowledge and capital access. Using a quantitative approach, data were collected from 100 MSME operators in Denpasar via a structured questionnaire. The study employed Partial Least Squares (PLS) for data analysis, with descriptive statistics to provide insights into demographic characteristics and variable distributions. Results revealed that business capital had a significant and positive impact on MSME sustainability, while financial literacy showed no substantial direct effect. Additionally, financial inclusion did not significantly moderate the relationship between financial literacy, business capital, and sustainability outcomes. This finding suggested that MSMEs require more tailored financial products and advisory services to meet their specific operational needs rather than broad access to financial services alone. The study’s results offer insights for policymakers and financial institutions, emphasizing the importance of customized financial support to foster MSME sustainability in a competitive environment.</p> Komang Sri Widiantari, I Gede Krisna Sedana Putra, Ida Nyoman Basmantra Copyright (c) 2024 Komang Sri Widiantari, I Gede Krisna Sedana Putra, Ida Nyoman Basmantra https://creativecommons.org/licenses/by-sa/4.0 https://journal.undiknas.ac.id/index.php/revenue/article/view/5581 Fri, 29 Nov 2024 00:00:00 +0000 Beyond perception of convenience: Exploring student use of food delivery services https://journal.undiknas.ac.id/index.php/revenue/article/view/5647 <p>This research investigated the underlying issues influencing students' use of food delivery services beyond the established convenience factor. The study utilized a qualitative approach, employing thematic analysis to gain a deeper understanding of how first-year students at the Technological University of the Philippines-Manila perceived food delivery services. A total of twelve (12) first-year Bachelor of Science in Food Technology (BSFT) students were chosen based on their experience with food delivery apps, willingness to participate, and the range of perspectives they offered. Semi-structured interviews were conducted using a pre-designed interview guide. The interview guide consisted of eleven (11) open-ended questions designed to explore aspects related to student perceptions of food delivery services. The findings revealed that food delivery apps had become an integral part of the students' daily lives. The convenience, speed, and variety offered by these apps were the primary drivers of their popularity among the respondents. While experiences with these services were generally positive, characterized by user-friendly interfaces and timely deliveries, certain areas required improvement. Notably, occasional issues such as late deliveries, high transaction fees, cold food, and unusable vouchers highlighted the need for enhanced service reliability and transparency. Additionally, cost-effectiveness remained a major concern, with students seeking budget-friendly options. This study advanced the understanding of the role of food delivery services in shaping the lifestyles and consumption behaviors of contemporary university students at the Technological University of the Philippines (TUP).</p> Jersey Kirsten Barcelona, Cynic, Marie Jo Tess Ragos, Vhon Ivan Libunao, Mary Ann Misa Copyright (c) 2024 Jersey Kirsten Barcelona, Cynic, Marie Jo Tess Ragos, Vhon Ivan Libunao, Mary Ann Misa https://creativecommons.org/licenses/by-sa/4.0 https://journal.undiknas.ac.id/index.php/revenue/article/view/5647 Fri, 29 Nov 2024 00:00:00 +0000 QRIS implementation benefits and risks: A phenomenological study of Sleman's culinary MSMEs https://journal.undiknas.ac.id/index.php/revenue/article/view/5695 <p>This study explored the benefits and risks of Quick Response Code Indonesian Standard (QRIS) adoption among culinary MSMEs in Sleman Regency, Yogyakarta. Utilizing interviews with 216 business owners, the research followed a qualitative approach with data reduction, presentation, and conclusion stages. The findings revealed that QRIS significantly enhanced operational efficiency through faster payments, ease of use, and increased consumer trust. However, financial risks, such as administrative fees and fraud, and operational risks, including system errors and network instability, posed challenges for MSMEs. These insights provided valuable guidance for MSME actors and policymakers on optimizing QRIS benefits while mitigating its risks, emphasizing the need for improved infrastructure and adjusted cost structures.</p> Aurelia Melinda Nisita Wardhani Copyright (c) 2024 Aurelia Melinda Nisita Wardhani https://creativecommons.org/licenses/by-sa/4.0 https://journal.undiknas.ac.id/index.php/revenue/article/view/5695 Mon, 16 Dec 2024 00:00:00 +0000