https://sanscientific.com/journal/index.php/rbm/issue/feed Research of Business and Management 2026-02-23T01:16:28+07:00 Harry Budiantoro, MAcc, CA harry.budiantoro@sanscientific.com Open Journal Systems <table> <tbody> <tr> <td> <p><img src="https://images2.imgbox.com/ed/85/rP7fWRm8_o.jpg" alt="image host" width="217" height="307" /></p> </td> <td> </td> <td> <p align="justify"><strong>The</strong> <strong>Research of Business and Management (RBM)</strong> is an <em>open-access and peer-reviewed journal</em> that applies theory developed from business and management research to actual academic-business conditions. Recognizing the intricate relationships between some areas of business activity, RBM examines various decisions, processes, and activities within the actual business and management setting.</p> <p align="justify">The RBM focuses on the main problems in developing the sciences of business, management, finance, risk, and corporate governance<strong>.</strong> Theoretical and empirical advances in research in marketing, human capital, organization development, operation/production, supply chain, logistics, corporate finance, investment, business strategy, decision science, digital business, risk management, governance, and ethics and professionalism in business are evaluated regularly.</p> </td> </tr> </tbody> </table> <p>Published for executives, researchers, and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of real business. <span style="margin: 0px; padding: 0px; text-align: left;">It is published semi-annually (<strong>February</strong> and <strong> August</strong>) with a <strong>continuous publication system</strong>, which means that authors can submit manuscripts at any time. 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The population comprised consumers of Kanky shoes in Jakarta, excluding the Seribu Islands. The sample included respondents who had purchased and used Kanky shoes, actively used social media, were at least 17 years old, and resided in Jakarta (excluding the Seribu Islands). A quantitative research method was employed, with data collected through questionnaires using purposive sampling. Data were analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that digital marketing, brand awareness, and price perception have positive and significant effects on purchasing decisions. In contrast, product quality does not significantly influence purchasing decisions. Managerially, the results suggest that companies should maximize digital platforms to deliver targeted messages and strengthen brand awareness among broader audiences. Although product quality was not a significant predictor, maintaining high quality remains essential for building consumer trust and meeting market expectations through continuous innovation.</p> 2026-02-23T00:00:00+07:00 Copyright (c) 2026 Resti Pratama, Rini Hidayati https://sanscientific.com/journal/index.php/rbm/article/view/582 CSR and Profitability as Determinants of Firm Value: Evidence from Sri-Kehati Index 2026-02-02T15:59:23+07:00 Ono Tarsono mayamustika@stei.ac.id Maya Mustika mayamustika@stei.ac.id Fasya Nabila Salim mayamustika@stei.ac.id Dwi Windu Suryono mayamustika@stei.ac.id <p>This study aims to investigate the impact of Corporate Social Responsibility (CSR) and profitability on firm value among companies listed on the Sri-Kehati Index of the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A descriptive quantitative research design was applied using panel data analysis with EViews 12. The population consisted of firms listed on the Sri-Kehati Index, with purposive sampling selecting 11 companies, resulting in 44 firm-year observations. Secondary data were collected through documentation from the official IDX website (<a href="http://www.idx.co.id">www.idx.co.id</a>). The results reveal that CSR has a negative and significant effect on firm value, while Return on Assets (ROA) and Return on Investment (ROI) do not have a significant effect. These findings suggest that while CSR initiatives significantly shape firm value, profitability indicators such as ROA and ROI may not directly drive market valuation in Sri-Kehati Index firms.</p> 2026-02-23T00:00:00+07:00 Copyright (c) 2026 Ono Tarsono, Maya Mustika, Fasya Nabila Salim, Dwi Windu Suryono https://sanscientific.com/journal/index.php/rbm/article/view/406 Consumer Purchase Drivers in Everwhite Skincare: Evidence from Multiple Regression Analysis 2026-02-02T16:02:05+07:00 Raihan Nabila amin.mansur@yarsi.ac.id Amin Mansur amin.mansur@yarsi.ac.id <p>The purpose of this study was to determine the effects of Online Customer Reviews, Price Perception, Brand Awareness, and Consumer Income on Purchasing Decisions for Everwhite Skincare in Jakarta. The sampling technique used was purposive. Data were collected using a survey instrument. The data analysis method used was multiple regression analysis, t-test (partial) and F-test (simultaneous). The results of the study showed that: (1) Online customer reviews do not have a significant effect on purchasing decisions. (2) Price perception has a positive and significant effect on purchasing decisions. (3) Brand awareness does not affect purchasing decisions. (4) Consumer income has a significant effect on purchasing decisions. (5) Simultaneously, all independent variables have a significant effect on purchasing decisions. The managerial implications of this study indicate that business actors should pay close attention to Online Customer Reviews as the primary factor influencing consumer purchasing decisions. Positive reviews can increase customer trust in products, so companies must manage customer testimonials well. In addition, the perception of fair and competitive prices needs to be communicated clearly so that consumers feel they are getting value for money.</p> 2026-02-23T00:00:00+07:00 Copyright (c) 2026 Raihan Nabila, Amin Mansur https://sanscientific.com/journal/index.php/rbm/article/view/586 Strategic Use of Accounting Information and Its Impact on MSMEs’ Understanding of SAK EMKM Based on Firm Size 2026-02-15T15:54:44+07:00 Mishelei Loen misheleiloen@unkris.ac.id Herry Winarto misheleiloen@unkris.ac.id Daniel Erinopem Situmorang misheleiloen@unkris.ac.id <p>Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. However, many MSMEs have difficulty implementing accounting standards due to limited accounting knowledge and limited information. This study aims to analyze the effect of information provision and socialization, accounting understanding, and business size on MSMEs' understanding of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a quantitative approach, data were collected from 36 MSMEs in Bekasi. The results show that information provision, socialization, and accounting understanding have a positive and significant effect on MSMEs' understanding of SAK EMKM. However, business size does not have a significant effect. This finding emphasizes the importance of accounting socialization and training to improve the quality of MSME financial reports. To improve MSMEs' understanding of SAK EMKM, management should prioritize implementing structured accounting training and socialization. This program can involve a practice-based approach, such as simple financial recording simulations, direct training, and technical assistance. In addition, strategic policies are needed that support the accessibility of information through digital media to reach more MSME actors.</p> 2026-02-23T00:00:00+07:00 Copyright (c) 2026 Mishelei Loen, Herry Winarto, Daniel Erinopem Situmorang https://sanscientific.com/journal/index.php/rbm/article/view/404 Determinants of Purchase Intention Toward MS Glow: The Moderating Role of Price Discounts 2026-02-02T16:05:27+07:00 Amelia Juniasi andika.nuraga@yarsi.ac.id Andika Nuraga Budiman andika.nuraga@yarsi.ac.id <p>This study aims to determine the effects of brand image, product knowledge, and celebrity endorsement on purchase interest in MS Glow products, with price discount as a moderator. Data was collected using a questionnaire. Data analysis using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that brand image, product knowledge, and celebrity endorsement can serve as a model that influences purchase interest, with price discounts as a moderate variable. Brand image and product knowledge positively affect purchase interest. Celebrity endorsement positively affects purchase interest. Price discounts can moderate, but not weaken, the influence of brand image and product knowledge relative to the original sample value. Price discounts can moderate and strengthen the influence of celebrity endorsement on the original sample value. The managerial implications of this study highlight the importance of building a strong brand image, enhancing consumer product knowledge, and strategically utilizing celebrity endorsements to increase purchase interest. Businesses should invest in consistent brand positioning and reputation management to create a positive perception among consumers.</p> 2026-02-23T00:00:00+07:00 Copyright (c) 2026 Amelia Juniasi, Andika Nuraga Budiman