cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282179769602
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
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 26 Documents
 1   2   3 
Search results for , issue "Vol 5 No 3 (2026): January" : 26 Documents clear
The Influence of Switching Barriers and Customer Service on Customer Satisfaction at Hotel Harris Kelapa Gading with Perceived Quality as Moderator Lukiyana , Lukiyana; Kamaruddin, Muhammad Junaid; Firmansyah, Muhammad Herdi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.3385

Abstract

Purpose: This study aims to examine how switching barriers and customer service influence customer satisfaction, while also testing whether perceived quality moderates (strengthens or weakens) these relationships. The study is positioned within the context of increasingly intense competition in service industries, where retaining customers and ensuring satisfaction are critical for long-term sustainability and loyalty. Methodology/approach: Quantitative approach using questionnaire data from 114 customers across various service sectors. Data analysis applies multiple regression to test direct effects and moderation analysis to test the moderating role of perceived quality. Results/findings: The findings suggest that switching barriers and customer service significantly enhance customer satisfaction. Financial, procedural, and relational barriers reduce the intention to switch, fostering continued engagement when service meets expectations. Additionally, perceived quality serves as a crucial moderating factor, strengthening the effect of switching barriers and customer service on satisfaction, with stronger relationships when customers perceive high overall service quality. Conslusion: Customer satisfaction in service industries can be improved through effective management of switching barriers and enhanced customer service quality, particularly when customers perceive the overall service quality as high. Limitations: The study uses a relatively small sample (114 respondents) and relies on self-reported survey data, which may limit generalizability across all service industries and contexts. Contribution: Provides empirical insights for service businesses on how to increase customer satisfaction and loyalty by improving customer service, strategically managing switching barriers, and enhancing perceived quality as a key reinforcing factor.
The Influence of K-Pop Idols on Purchase Intention of Ultra Milk Products Makruf, Alfin Mintaro; Roostika, Raden Roro Ratna
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.3745

Abstract

Purpose: This study aims to analyze the influence of K-Pop idols as brand ambassadors for Ultra Milk on consumer purchase intention by examining the roles of advertising content value, influencer credibility, video attitude, brand attitude, and social shopping. Research Methodology: A quantitative research approach was employed through an online questionnaire distributed to 232 Ultra Milk consumers in Indonesia who were aware of the brand’s collaborations with K-Pop idols ITZY and Stray Kids. Data were analyzed using SmartPLS software with the PLS-SEM method to test the structural relationships among the studied variables. Results: The results indicate that advertising content value and influencer credibility positively affect video and brand attitudes, both of which further enhance social shopping behavior and purchase intention. Moreover, video and brand attitudes mediate the relationships between advertising content value, influencer credibility, and social shopping. Conclusion: The study concludes that using K-Pop idols as brand ambassadors effectively enhances brand perception and consumer engagement, thereby increasing purchase intention in digital marketing contexts. Limitations: The study’s findings are limited to Indonesian consumers familiar with Ultra Milk’s collaboration with K-Pop idols, which may restrict broader generalization to other populations or product categories. Contribution: This research enriches consumer behavior and digital marketing literature by providing evidence of how global influencer collaborations strengthen local brand equity and drive purchase intentions, offering strategic insights for marketers operating in emerging markets.
Consumer Loyalty: Influence of Servicescape, Service Quality, and Lifestyle through Consumer Satisfaction Hasudungan, Revalino Tigor; Khalid, Jamaludin; Gultom, Masrina
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4522

Abstract

Purpose: This research analyses Consumer Loyalty Influenced by Servicecape, Service Quality, and Lifestyle Through Consumer Satisfaction in Koda Bar Jakarta. Methodology: This study involved 92 respondents as samples, with the Accidental Sampling technique used for sampling. We use the Path Analysis method to overcome this problem. This technique allows direct and indirect estimation with the help of the IBM SPSS application. Result: In Stucture 1, Servicescape, Service Quality, and Lifestyle simultaneouly impact Consumer Satisfaction. However, only Service Quality and Lifestyle have a significant partial effect on Consumer Satisfaction, whereas Servicescape does not. In Structure 2, Servicescape, Service Quality, Lifestyle, and Consumer Satisfaction collectively influence Consumer Loyalty. Yet, only Servicescape and Lifestyle significantly affect Consumer Loyalty, while Service Quality and Consumer Satisfaction do not. Additionally, Servicescape, Service Quality, and Lifestyle do not indirectly affect consumer loyalty through consumer satisfaction, as evidenced by the Sobel test results, which show no mediating effect. Conclusion: Service Quality and Lifestyle influence satisfaction, while loyalty is driven by Servicescape and Lifestyle. Satisfaction does not serve as a mediator. These findings highlight the importance of service quality, understanding customer lifestyles, and optimizing the bar’s physical environment. Limitations: This study is limited to one research object only, and has not considered other variables that may also affect consumer loyalty, such as price or promotion. Contribution: This study contributes to the understanding of how factors such as servicescape, service quality, and lifestyle can affect consumer satisfaction and loyalty in the entertainment and hospitality industry, and provides suggestions for entrepreneurs to design better consumer experiences.
Analysis of Indonesian Government Financial Statements for the Period 2004-2023 Lusiarini, Friska Nurlita; Triyono , Triyono; Zulfikar , Zulfikar
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4597

Abstract

Purpose: The purpose of this study was to describe the differences in the level of liquidity ratios, solvency, and Debt Service Ratio of central government finances for the period 2004-2013 with the period 2014-2023 as well as differences in the level of revenue effectiveness ratios, spending efficiency ratios, revenue growth rate ratios, spending growth rate ratios, and their harmony ratios Methodology/approach: The method used is descriptive quantitative with non-parametric test data analysis techniques Man Whithney-U model using the SPSS version 30 program. Results/findings: The results showed that the difference in liquidity ratios in the government period 2004-2013 with the period 2014-2023 which means the hypothesis is accepted. As for the solvency ratio, there is a better difference, which means the hypothesis is accepted. Meanwhile, in the 2014-2023 period, although there was considerable tax reform, the challenges in achieving revenue targets were also greater due to an increase in state spending as a result of the COVID-19 pandemic. So it is stated that the hypothesis of measuring government performance through the revenue effectiveness ratio is rejected. Then in the efficiency ratio, there is no statistically superior period in terms of the use of the state budget to achieve development goals, which means that the hypothesis is rejected. Limitations: This research is limited to measuring performance from a financial perspective contained in the Central Government Financial Statements (LKPP) for fiscal years 2004 to 2023. Contribution: This research can help the government in understanding the effectiveness of budget management in three leadership periods, so that it can be used as an evaluation material to improve financial management in the future.
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance Audina, Mia; Achyani, Fatchan; Trisnawati, Rina
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4959

Abstract

Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance. Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool. Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance. Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance. Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors. Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.
Franchising Strategy for Strengthening Brand Equity at Janji Jiwa Coffee Shop Adhimah, Fauzan
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5452

Abstract

Purpose: This study analyzes the effectiveness of franchising strategy as a tool for strengthening brand identity and accelerating business growth at Kopi Janji Jiwa in Indonesia’s food and beverage sector. Research Methodology: This research uses a qualitative descriptive approach through document analysis, field observations, and in-depth interviews with franchise management and business partners. Data were analyzed thematically to identify key strategic patterns in brand strengthening and outlet expansion. Results: The findings indicate that Janji Jiwa’s franchising strategy significantly strengthens brand competitiveness through consistent visual identity, standardized taste quality, intensive partner training, trend-driven menu innovation, and digital promotion. Strategic location selection based on market analysis also enhances brand penetration and accelerates outlet network expansion. These elements jointly contribute to increasing customer loyalty and expanding market reach. Conclusions: The franchising model implemented by Janji Jiwa successfully expands its business network, strengthens brand identity, and builds long-term customer loyalty. A structured operational system, strong partner support, and continuous innovation are key success factors. Limitations: This study is limited to a single brand case, so the results cannot be fully generalized to all franchise businesses. Contribution: This research provides practical insights for franchise business actors in designing sustainable brand strengthening strategies through standardized systems, partner empowerment, and innovation management.
Analysis of Financial Factors on Dividend Policy of Manufacturing Companies Maryana, Titin; Hasbullah, Hasbullah; Septijantini Alie, Maria; Reny WA, Armalia; Oktaria, Eka Travilta; Nasir, M.
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5482

Abstract

Purpose: This study analyzes the effect of liquidity, firm size, and profitability on dividend policy in manufacturing companies, specifically in the basic and chemical industry subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology/Approach: This study uses a quantitative approach. The population consists of 75 companies with 375 firm-year observations, and the sample includes 15 companies observed over five years (75 samples). Data were collected by reviewing annual financial reports. Data analysis was conducted using multiple linear regression with the help of SPSS software. Results/Findings: The findings show that liquidity (CR), firm size (SIZE), and profitability (ROA) have positive and significant effects on dividend policy (DPR). Liquidity, firm size, and profitability also have positive and significant effects on dividend policy. Conclusions: The study concludes that higher liquidity, larger firm size, and greater profitability contribute to the improvement of dividend policy among manufacturing companies in the basic and chemical industry subsectors in Indonesia. Limitations: This study is limited to manufacturing companies in the basic and chemical industry subsector listed on the IDX, with the observation period restricted to 2020–2024. Contributions: This study contributes to the field of financial management by providing empirical evidence on how liquidity, firm size, and profitability affect dividend policy. The results are useful for academics, investors, and company managers to understand dividend decisions.
The Effect of Placement, Work Environment, and Leadership on Performance Mediated Job Satisfaction Norawati, Suarni; Hardianto, Hardianto; Jumaisa, Dian; Basem, Zamhir; Syahsudarmi, Siti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5487

Abstract

Purpose: This study aims to examine the influence of job placement, work environment, and leadership on job satisfaction and performance, both directly and indirectly, as well as to examine the influence of job satisfaction on personnel performance. Methodology/approach: This study predominantly uses primary data obtained through questionnaires distributed to 46 respondents, namely personnel from the Riau Regional Police Public Relations Division. It was conducted using the SEM model with the SmartPLS program. Results/findings: Job placement has no effect on job satisfaction, while work environment and leadership have a significant effect on job satisfaction. Job placement and leadership have no significant direct effect on performance, while work environment has a significant direct effect on performance. Job satisfaction has a significant effect on performance. Job placement has no effect on performance through job satisfaction. Conclusions: Findings indicate that work environment and leadership significantly increase job satisfaction, which in turn positively impacts employee performance. Job placement, however, does not show a significant direct or indirect effect on performance through job satisfaction. Contribution: The contribution of this research is to connect the media with the police and its role as a conveyor of information to the public through the mass media. Limitation: This study was only conducted at one agency, namely the Riau Regional Police Public Relations Division, so the results cannot be generalized to other agencies, either within the police force in other regions or non-police organizations.
The Effect of Price Perception, Digital Promotion, and E-WOM on Consumer Satisfaction Maxim Palu Gunawan, Gunawan; Adam, Rosida P.; Zahara, Zakiyah; Palawa, Muh. Riswandi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5497

Abstract

Purpose: This study aims to analyze the influence of price perception, digital promotion, and electronic word of mouth (E-WOM) on consumer satisfaction with Maxim online motorcycle taxi services in Palu City. The research seeks to identify the dominant factors affecting consumer satisfaction in the competitive online transportation market. Methodology/approach: A quantitative method was applied using a questionnaire distributed to 65 respondents who had used Maxim services at least once. The sampling technique was incidental sampling. Data were analyzed using multiple linear regression with SPSS 25, preceded by validity, reliability, and classical assumption tests to ensure data feasibility. Results/findings: The findings reveal that price perception and digital promotion exert a negative but insignificant impact on consumer satisfaction, whereas electronic word of mouth (E-WOM) demonstrates a positive and significant influence. This indicates that online reviews and recommendations contribute more substantially to consumer satisfaction compared to pricing or promotional efforts. Collectively, these three variables account for 17% of the variation in consumer satisfaction levels. Conclusions: Consumer satisfaction with Maxim services in Palu City is primarily driven by E-WOM rather than pricing or digital promotion factors, highlighting the importance of digital interaction and customer feedback in building satisfaction. Limitations: This study was limited to respondents in Palu City; future research should include broader areas and additional factors such as service quality or brand image. Contribution: The findings provide managerial insight for Maxim to strengthen online engagement and digital reputation management to enhance customer satisfaction.
Determinants of Financial Information Quality in Aceh Government Chudri, Intan Rizkia; Fitri, Aida; Delly, Hafifa
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5519

Abstract

Purpose: This study aims to explore the effect of the Whistleblowing System (WBS) and External Pressure on the quality of financial information in government institutions, specifically focusing on Aceh Government Work Units (SKPAs). Methodology: A quantitative approach was employed, surveying 66 financial management staff members from various SKPAs in Aceh. The data was analyzed using multiple linear regression through SPSS software to assess the impact of WBS and External Pressure on financial information quality. Result: The study found that both WBS and External Pressure have significant positive effects on improving the quality of financial information. These two factors together explained 47.5% of the variance in financial information quality, with WBS having a slightly stronger impact compared to External Pressure. Conclusion: The research suggests that a robust Whistleblowing System and appropriate external pressure mechanisms are crucial for improving the transparency and accuracy of financial reporting within public sector institutions in Aceh. These findings underscore the importance of governance structures in enhancing financial integrity. Limitations: The study is limited by its focus on a single province and a cross-sectional research design, which limits its ability to generalize results and draw causal inference. Contribution: This study contributes to the literature on public sector governance by providing valuable insights into the role of internal and external control mechanisms in enhancing financial transparency in regions with special autonomy.

Page 1 of 3 | Total Record : 26

 1   2   3 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 5 No 3 (2026): January Vol 5 No 2 (2025): Oktober Vol. 5 No. 2 (2025): Oktober Vol. 5 No. 1 (2025): Juli Vol 5 No 1 (2025): Juli Vol. 4 No. 2 (2025): Januari Vol. 4 No. 1 (2024): Juli Vol. 3 No. 2 (2024): Januari Vol. 3 No. 1 (2023): Juli Vol. 2 No. 2 (2023): Januari Vol. 2 No. 1 (2022): Juli Vol. 1 No. 2 (2022): Januari Vol. 1 No. 1 (2021): Juli More Issue