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Studi Akuntansi, Keuangan, dan Manajemen
Published by Goodwood Publishing
ISSN : -     EISSN : 27980251     DOI : https://doi.org/10.35912/sakman
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol 5 No 2 (2025): Oktober" : 20 Documents clear
Pemasaran Digital dalam Perspektif Akademis: Studi Bibliometrik Literatur Global Izal, Feizal Septya Pradana; Wijaya, Tony; Utama, Agung
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5245

Abstract

Purpose: This study aims to examine the development and structure of academic literature on digital marketing through a bibliometric analysis approach. Digital marketing has become a central topic in marketing studies, especially since the COVID-19 pandemic, which has accelerated the adoption of digital technology across various sectors. Methodology: Data were collected from the Scopus database covering the period 2005–2025, identifying 111 documents containing the keywords “digital marketing” and “e-marketing” in the title, abstract, and keywords. VOSviewer software was employed to perform mapping of thematic networks, visualization of temporal trends, and analysis of literature density. Results: The findings reveal that the dominant research themes focus on social media marketing, purchase intention, content marketing, and the integration of advanced technologies such as artificial intelligence (AI), big data analytics, and chatbots. The visualization indicates a significant shift from traditional marketing discussions toward more technology-driven and behaviorally adaptive topics. Conclusions: Digital marketing research has evolved dynamically, moving toward more data-based and technology-oriented themes that reflect contemporary consumer trends. Limitation: This study is limited to publications indexed in Scopus and may exclude relevant works from other academic databases or gray literature. Contribution: The study contributes to a systematic understanding of the intellectual structure and thematic evolution of digital marketing research, offering valuable insights for academics and practitioners to identify research gaps and future directions in technology-based marketing studies.
Reward and Performance: Why Social and Extrinsic Rewards Fail to Improve Job Performance? Hayati, Keumala; Rini, Sinta Dewi Artha
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5355

Abstract

Purpose: This study aims to examine the effect of Total Reward on employee performance by integrating intrinsic, extrinsic, and social reward components within Herzberg’s Two-Factor Theory framework. The motivation for this research comes from the gap in existing literature, which often emphasizes partial reward systems, while the holistic Total Reward perspective remains underexplored, particularly in the context of employee motivation and performance in Indonesia’s banking sector. Research Methodology: The study applied a survey method by distributing structured questionnaires to bank employees in Lampung Province, Indonesia. A simple random sampling technique was employed to ensure representativeness. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS, focusing on the second-order construct of Total Reward to test the effect of intrinsic, extrinsic, and social dimensions on employee performance. Results: The findings indicate that intrinsic rewards, such as recognition, responsibility, and personal growth opportunities, significantly improve employee performance. However, extrinsic rewards (salary, benefits, working conditions) and social rewards (relationships with colleagues and supervisors) did not show a significant influence. Conclusions: The study concludes that enhancing intrinsic rewards is a key driver for boosting employee performance in the banking sector. While extrinsic and social rewards remain necessary, they are insufficient without meaningful intrinsic motivators. Limitations: This study is limited to one province and a specific industry, reducing its generalizability. Contribution: The research contributes to HR management by demonstrating the strategic value of focusing on intrinsic rewards to foster sustainable performance improvements.
Kepuasan dan Loyalitas sebagai Mediator Experiential Marketing terhadap WOM Sastra, I Wayan Eka Darma; Prianthara, Ida Bagus Teddy
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5387

Abstract

Purpose: The purpose of this research is to investigate how experiential marketing affects word-of-mouth (WOM), using customer loyalty and satisfaction as mediating factors. The research was conducted at Sastra Barbershop Payangan, representing the growing male grooming industry in Bali. Methodology: The research applied a quantitative approach using incidental sampling of 135 respondents, who were customers of Sastra Barbershop. Data were collected through questionnaires measured on a five-point Likert scale. Results: The findings show that experiential marketing has a positive and significant impact on customer satisfaction, customer loyalty, and word of mouth. Customer satisfaction also positively affects customer loyalty and WOM, while customer loyalty significantly enhances WOM. Moreover, both customer satisfaction and customer loyalty partially mediate the relationship between experiential marketing and WOM, with a double mediation effect strengthening this relationship. Conclusions: This study concludes that experiential marketing is a critical driver in shaping customer behavior. By creating memorable experiences, barbershops can increase satisfaction, foster loyalty, and amplify WOM. The mediating roles of satisfaction and loyalty emphasize that experiential marketing does not work in isolation but operates through psychological and emotional bonds formed with customers. Limitations: This study was limited to one case, Sastra Barbershop Payangan, with 135 respondents. Thus, the findings may not be generalized across other service industries or regions. Contribution: This study contributes theoretically by reinforcing the role of experiential marketing in strengthening customer satisfaction, loyalty, and WOM within service marketing literature.
Peran Kepercayaan dalam Moderasi Strategi Pemasaran Digital pada E-Commerce Bali Ana, I Wayan Pasek Prasi; Prianthara, Ida Bagus Teddy
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5392

Abstract

Purpose: This study examines the influence of soft selling, content marketing, and customer service quality on purchase decisions in the digital era, with consumer trust as a moderating variable. The focus is on how these marketing strategies shape consumer behavior in the context of e-commerce in Bali. Methodology/approach: A quantitative research approach was applied by distributing structured questionnaires to 240 active e-commerce users in Bali selected through purposive sampling. Data analysis was conducted using partial least squares structural equation modeling (PLS-SEM) with SmartPLS software. Results: The findings show that Soft selling, content marketing, and customer service quality significantly and positively affect consumer trust. Furthermore, consumer trust has a direct positive effect on purchase decisions and serves as a moderating factor that strengthens the relationship between the independent variables and purchase decisions. Conclusions: Consumer purchasing decisions are directly influenced by soft selling strategies, content marketing, and service quality, while trust has not been proven to strengthen these relationships but rather acts as an independent factor. Limitations: The study is limited to respondents in Bali and focuses solely on e-commerce users, which may restrict the generalizability of the results to other regions or industries. Contribution: This study contributes to the literature on digital marketing by providing empirical evidence of the moderating role of trust in consumer purchase decisions. Practically, it offers insights for e-commerce businesses in Bali to enhance digital marketing strategies that focus on consumer experience, customer service quality, and trust-building to strengthen competitiveness in the digital market.
Peningkatan Daya Saing dalam Pengembangan Karir Generasi-Z di Jurusan Manajemen Universitas Tadulako Kasim, Rynaldi Sn; Mahardiana, Lina; Risnawati , Risnawati; Lamusa, Faruq
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5454

Abstract

Purpose: This study aims to analyze and examine the effect of improving competitiveness on the career development of Generation Z students in the Management Department at Universitas Tadulako. Methodology: This research applied a quantitative approach using a simple random sampling method with 70 respondents from a population of 229 students in the 2021 cohort. Primary data were collected using questionnaires and analyzed using simple linear regression with SPSS 25.0. Results: The findings demonstrate that competitiveness, measured through both soft and hard skills, has a positive and significant influence on career development. Students who actively improve their technical expertise, adaptability, and interpersonal abilities are more likely to advance their careers. Conclusions: Enhancing competitiveness significantly contributes to the career development of Generation Z students. Educational institutions play a crucial role in providing relevant curricula, training, and practical experiences that strengthen both technical and interpersonal competencies to meet labor market demands. Limitations: The study is limited by its relatively small sample size (70 respondents) and the use of a single predictor variable. This constrains the generalization of the findings and excludes other relevant factors, such as curriculum quality, internships, mentoring, and labor market conditions. Contribution: This study enriches the literature on career development by emphasizing the importance of integrating soft and hard skills to enhance competitiveness among Generation Z. It provides practical insights for universities and policymakers to design strategies that align education with labor market requirements.
Pengaruh Fluktuasi Volume Penumpang Berdasarkan Kategori Hari terhadap Pola Operasi LRT Jabodebek Nugroho, Agus; Mulyani, Haniva; Nurannisa, Dedek; Wibowo, Heriyanto; Nugroho, Sinung Tri
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5457

Abstract

Purpose: This study analyzes the impact of differences in passenger volume between weekdays and weekends on the operational patterns of the Jabodebek Light Rail Transit (LRT). The research aims to understand how fluctuations in passenger numbers influence service scheduling and resource allocation for urban mass transportation efficiency. Research Methodology: A quantitative approach was employed using descriptive analysis and non-parametric statistical testing to evaluate passenger volume data. The analysis focused on the period from November 2024 to April 2025. The Mann-Whitney U test was applied to compare weekday and weekend passenger volumes, which were found to fluctuate significantly—exceeding 50% differences between the two periods. Results: Statistical calculations revealed that the Mann-Whitney U test value was 0.000 (assumed 0.0001) with a Z-score of -11.221, and the significance value (Asymp. Sig 2-tailed) was also 0.000 (<0.05). These results indicate that the difference in passenger volume between weekdays and weekends is statistically significant. Conclusions: The findings highlight that the LRT Jabodebek operation pattern must differentiate between weekday, weekend, and special event (e.g., New Year’s Eve, national football matches) schedules to align with fluctuating passenger volumes. Limitations: The research was limited to six months of passenger data, which may not capture annual seasonal variations or special public holidays. Contribution: This study contributes to the understanding of how passenger volume fluctuations influence operational patterns in urban mass transport systems. It offers practical recommendations for operators to design adaptive and cost-efficient service schedules that enhance service quality and passenger satisfaction.
Brand Awareness dan Lifestyle pada Purchase Decision Kartu Pokémon melalui Customer Satisfaction Aldiansyah, Muhammad; Muzakir , Muzakir; Syarifuddin, Umar; Lamusa, Faruq
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5494

Abstract

Purpose: This study aims to determine the influence of brand awareness and lifestyle on customer satisfaction and purchase decisions of the Pokémon Trading Card Game in Palu city. Methodology/approach: A quantitative approach was used to collect data through a survey of 80 respondents who purchased the Pokémon Trading Card Game. Partial Least Squares (PLS) analysis was employed to examine the relationships between variables. Results: This study concludes that the Purchase Decision for the Pokémon Trading Card Game in Palu is influenced mainly by Brand Awareness and Lifestyle, with Customer Satisfaction playing a supportive role. However, Lifestyle had no significant effect on Customer Satisfaction, nor did Customer Satisfaction mediate its relationship with purchase decisions. Conclusions: This study confirms that brand awareness and lifestyle are dominant factors in the purchase of Pokémon trading cards, while consumer satisfaction reinforces purchasing decisions rather than mediating the influence of lifestyle. Limitations: This study had several limitations. First, it was conducted only in Palu; therefore, the findings may not represent consumer behavior in other regions. The focus on Pokémon Trading Card Games limits the generalization to other collectible card games or entertainment products. Contribution: This study contributes by showing that brand awareness and lifestyle drive purchase decision for Pokémon Trading Card Game in Palu, with customer satisfaction reinforcing purchases, providing both theoretical insights and practical guidance for marketers.
Improving Women Entreprenurial Performance with Environmental Sustainability and Social Support Ilhami, Susanti Dwi; Damayanti, Damayanti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5495

Abstract

Purpose: The purpose of this study was to explore the role of environmental sustainability and social support in influencing agility towards women entrepreneurial performance of moslem women entrepreneur in Rembang Regency. Methodology: The data collection technique implemented was a questionnaire analyzed using SEM-PLS analysis. The sample size was 140 Muslim female entrepreneurs in Rembang Regency, particularly in SMEs. Result: The results showed that agility significantly effect women entrepreneurial performance and environmental sustainability. However, the role of environmental sustainability as a mediator and social support as a moderator was not proven. Conclusions: The moslem women entrepreneur can improve the entrepreneurial performance by using agility. Furthermore, Research indicate that agility can booster the environmental sustainability of women entrepreneur. Limitations: This study has a small number of variables, making it less comprehensive. Furthermore, the small number of respondents means the results cannot be generalized. Contribution: The high number of female entrepreneurs encourages further exploration of women business conditions. However, female entrepreneurs face obstacles and patriarchy, which discourages them from pursuing careers as entrepreneurs. Therefore, solutions are needed to achieve gender equality, especially for Muslim female entrepreneurs.
Investigasi Faktor Niat Pembelian terhadap Merek Kosmetik Mewah di Indonesia Fasha, Andina; Kho, Winnie; Ramadani, Arienda Gitty; Kesumahati, Erilia
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5496

Abstract

Purpose: The objective of this investigation is to identify the variables that affect purchase intention, including product quality, service quality, e-WOM, and brand image. Methodology/approach: The method used is quantitative. The result source is the Google Form questionnaire. Results/findings: This study's findings reveal that product quality, EWOM, and brand image are proven to have a significant influence on purchase intention. However, the service quality variable has not been proven to influence purchase intention significantly. Conclusions: The results indicate that consumers’ purchase intention toward luxury cosmetic brands is primarily shaped by tangible product performance, strong brand reputation, and credible online word-of-mouth communication. Service quality, while still relevant for customer retention, does not play a critical role at the intention stage. Thus, luxury cosmetic managers should focus more on strengthening product excellence, managing e-WOM credibility, and reinforcing consistent brand image across digital channels. Limitations: The results are based on a single-city cross-sectional survey of Batam consumers and rely on self-reported evidence quantitative, which may limit generalizability and introduce common method bias. Future studies should use longitudinal or multicity designs, incorporate objective behavioural measures, and test moderator variables (e.g., customer satisfaction or brand loyalty) to deepen causal insights. Contribution: The findings suggest that luxury cosmetic brand managers should prioritize superior product quality, active management of electronic word-of-mouth promotion, and consistent brand image building to enhance purchase intention; service quality, while necessary for loyalty, appears to be less determinant at the intention stage.
Behaviour and Satisfaction Effects on User Loyalty within e-Procurement of National Oil Firms Parlindungan, Purbanuara; Sanny, Lim; Sholihah, Sita Aniisah; Nofrisel , Nofrisel; Zaroni , Zaroni
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5524

Abstract

Purpose: This study aims to analyze the effects of Application Ease of Use, Digital Service Quality, and Digital Information Quality on User Behavior, User Satisfaction, and User Loyalty in National Upstream Oil and Gas Companies. It also examines the mediating roles of User Behavior and User Satisfaction in influencing loyalty. Research Methodology: A quantitative approach was used with the SmartPLS 4 analysis tool to analyze the data. Data were collected from 296 respondents across 15 upstream oil and gas companies in Indonesia, selected through purposive sampling based on Slovin’s formula. The analysis employed the Structural Equation Modeling (SEM-PLS) technique to test the direct and indirect effects of the study variables. Results: The findings revealed that Ease of Use and Digital Service Quality significantly influenced both user behavior and satisfaction. Digital Information Quality does not significantly affect User Behavior but has a strong impact on User Satisfaction. Furthermore, User Behavior and User Satisfaction significantly enhance User Loyalty, confirming their mediating roles. Conclusions: Ease of Use and Service Quality are critical determinants of user engagement and loyalty, whereas Digital Information Quality primarily strengthens satisfaction. Limitations: This study focused only on upstream oil and gas companies in Indonesia and used cross-sectional self-reported data, which may limit causal interpretation. Contribution: This study enriches digital loyalty theory by highlighting how behavioral and satisfaction factors mediate the impact of digital quality dimensions on user loyalty in industrial digital systems.

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