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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 30 Documents
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Search results for , issue "Vol 5 No 3 (2026): January" : 30 Documents clear
The Influence of Digital Marketing on the Understanding, Skills, Implementation and Performance of MSMEs Moderated by Constraints Gentari, Katri; Agustina, Sri; Rakhmalina, Ika; Heriyana, Heriyana; Calista, Avisa; Emelda, Emelda
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.v5i3.5521

Abstract

Purpose: This study aims to analyze in depth the effect of digital marketing training on improving understanding, skills, and the performance of MSMEs, with constraints as a moderating variable. The background of this research is based on the condition of MSMEs in Musi Banyuasin Regency, which face significant challenges in digital adaptation, such as limited digital literacy, insufficient promotional capital, and uneven internet access across regions. Methodology/Approach: This study employs a quantitative approach using a Likert-scale questionnaire distributed to 121 MSME participants of digital marketing training, along with secondary data obtained from the Office of Cooperatives and MSMEs of Musi Banyuasin Regency. Data analysis was conducted through reliability testing and regression analysis to examine both direct and moderating effects. Results/Findings:  The results indicate that digital marketing training does not have a significant effect on understanding (Y1) and skills (Y2), but has a significant effect on MSME performance (Y3). The constraint factor was found to act as a moderating variable that weakens the relationship between digital marketing training and the dependent variables. Conclusions:  Digital marketing training can enhance MSME performance even though it does not directly improve understanding and skills. These findings highlight the importance of tiered digital marketing training programs and continuous mentoring to ensure sustainable learning outcomes. Limitations:  This study is limited to a quantitative approach and the geographic area of Musi Banyuasin Regency, thus the findings cannot yet be generalized broadly. Contribution: This research enriches the literature on the influence of digital marketing training on MSME performance and provides practical implications for local governments in strengthening digital capacity and competitiveness of MSMEs in the digital economy era.
Firm Profitability and Carbon Disclosure: The Moderating Effect of Firm Size Putra, Mukti Trio; Zoraya, Intan; Usman, Berto
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.v5i3.5543

Abstract

Purpose: This study investigates the relationship between firm profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), and carbon disclosure among publicly listed companies in Indonesia, while also examining how firm size influences this relationship. Methodology/approach: This study utilizing panel data and multiple regression with a sample of 47 firms from 2018 to 2022. Results/findings: The results reveal that profitability does not have a significant direct effect on carbon disclosure. However, firm size significantly moderates the relationship between ROA and carbon disclosure, indicating that larger firms face greater scrutiny and are more likely to disclose carbon emissions as part of their legitimacy strategies. Conclusions: The study concludes that carbon disclosure practices are primarily shaped by external legitimacy pressures, particularly in larger firms, rather than profitability. Inadequate regulatory mandates and limited standardization hinder transparency, underscoring the critical importance of governmental regulation and societal oversight in fostering accountability. Limitations: This study is limited by its reliance on legitimacy theory, simplified models without control variables, an item-based disclosure measure, exclusive focus on Indonesian listed firms, and a restricted five-year observation period, constraining generalizability and explanatory power. Contributions: The study contributes by reinforcing legitimacy theory in explaining carbon disclosure, extending insights on firm size’s moderating role, and emphasizing that disclosure is shaped more by external pressures than profitability, offering managerial guidance on transparency amid limited regulation.
Factors Influencing Healthcare Workers' Ability to Prevent Malpractice Mangesti, Yovita Arie; Asmara, Gregorius Yoga Panji
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.v5i3.5600

Abstract

Objective: This study aims to understand how transformational leadership, reward systems, and emotional intelligence can help prevent malpractice in healthcare. Methodology/Approach: This study used a qualitative phenomenological approach conducted at a referral hospital. Data were collected through in-depth interviews with physicians, health workers, managers, and members of the hospital's ethics and legal committee, as well as through direct observation. Results/findings: Based on the study findings, a reward system based on safety, leadership transformative, and emotional intelligence Intelligence (EI) healthcare workers work together to create a culture of patient safety. Employees are encouraged to report concerns without fear. Because leadership transformative push A psychologically safe environment. Non-material rewards that encourage adherence to procedures are used in safety-based reward systems to reinforce positive behaviors. Emotional intelligence (EI) improves ethical decision-making, communication, and emotional control. The integration of these three elements has been shown to strengthen the overall safety culture by improving incident reporting, interdisciplinary collaboration, and patient trust and satisfaction. Conclusion: Transformative leadership, a fair reward system, and strong emotional intelligence are key elements in minimizing the risk of malpractice and improving the quality of healthcare services. Limitations: This study was limited to a small number of hospitals and relied on qualitative data, which may not be representative of all healthcare settings. Contribution: This study contributes to the development of management strategies in healthcare, particularly in leadership training, reward system design, and enhancing emotional.
The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Mareta, Fitri; Damayanti, Damayanti; Anggraini, Depita; Nuha Alfani, Ulin
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.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
The Impact of Global Trends on Tourism and the Creative Economy in Lampung Province Mega, Selfia Alke; Barusman, M. Yusuf S; Habiburahman, Habiburahman; Barusman, Andala Rama Putra
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.v5i3.5619

Abstract

Purpose: This study aims to analyze the influence of global trends on the development of tourism and creative business sectors in Lampung Province. Methodology/approach: The research employs a qualitative approach through a systematic literature review, drawing data from scientific articles, research reports, books, and official statistical sources. Results/findings: Global trends such as the rise in tourist visits, digitalization, and environmental awareness significantly impact local economic growth, tourism product diversification, and promotional activities in Lampung Province. Conclusions: Global trends including the growth of tourist arrivals, diversification of tourism products, the emergence of digital tourism ambassadors, and increased environmental awareness have significantly influenced the tourism and creative business sectors in Lampung Province. These developments present both opportunities and challenges that require strategic adaptation and collaboration among local governments, business actors, and communities. By adopting digital technologies, promoting sustainable tourism practices, and leveraging cultural and natural resources, Lampung can strengthen its competitiveness and achieve sustainable regional development. Conclusion: This study shows that adaptation to global trends supports tourism and creative economy development in Lampung Province through digitalization, diversification, and sustainability. The findings underline the role of local innovation and stakeholder collaboration in regional development and suggest the need for stronger digital capacity and sustainable tourism policies Limitations: This study is limited to literature-based analysis and does not include empirical field data to validate the findings. Contribution: The research provides strategic recommendations for policymakers and business stakeholders to capitalize on global trends for developing sustainable tourism and creative industries in Lampung Province.
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Mongan, Frischa Faradilla Arwinda; Mangngalla, Muliani; Suryandari, Ni Nyoman Ayu; Ratnasari, Desi; Badeng, Alfianti Arung
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.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
Analysis of the Impact of AI-Based Accounting Tools on the Accuracy of Financial Reporting for SMEs in Bandar Lampung Astuti, Sri; PW, Lihan Rini; Sidik, M.Muhayin A; Irawan, Irawan
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.v5i3.5656

Abstract

Purpose: This study aims to analyze the influence of AI-Based Accounting Tools on the accuracy of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Methodology/approach: This research adopts a quantitative approach using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The sample consists of 206 MSMEs that have adopted at least one AI-based accounting system such as Jurnal.id, Accurate, or QuickBooks. Results/findings: The findings indicate that digital literacy and the level of technological adoption have a positive and significant effect on the effective use of AI-Based Accounting Tools, which in turn enhances the accuracy of financial reporting. Conclusions: Meanwhile, implementation challenges, such as infrastructure and cost limitations, hinder adoption. This study provides strategic implications for policymakers and technology developers to accelerate digital transformation among MSMEs. Limitations: Data from the Ministry of Cooperatives and SMEs (2023) shows that more than 70% of MSMEs in Indonesia do not yet have systematically prepared financial statements. This condition is caused by limited accounting literacy, human resources, and the low adoption of digital technology. Contribution: This study is expected to provide both theoretical and practical contributions to the development of digital accounting literature, as well as offer recommendations for local governments and technology providers to strengthen the digital transformation ecosystem of MSMEs in Indonesia.
Financial Performance Ratios and Financial Distress: CS-ARDL Panel Analysis Wahidah, Nur Rachmah; Herdesviana , Dean; Sofiana, Noor Arida; Limakrisna, Nandan
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.v5i3.5658

Abstract

Purpose: This study analyzes the influence of Financial Performance, Efficiency, Asset Quality, Capital Adequacy, Liquidity, and Foreign Exchange Exposure on Financial Distress in Islamic financial institutions across major Islamic countries.Methodology: A quantitative approach with panel data analysis was employed using secondary data from institutions in nine countries. The CS-ARDL technique was used to examine the short- and long-term relationships. Findings: Financial Performance, Capital Adequacy, and Liquidity have a significant negative effect on Financial Distress. In contrast, poorer Efficiency, Asset Quality, and Foreign Exchange Exposure significantly increase Financial Distress. The analysis confirms rapid adjustment to long-run equilibrium. Conclusion: This study finds that Financial Performance, Capital Adequacy, and Liquidity reduce financial distress, while Efficiency, Asset Quality, and Foreign Exchange Exposure increase it. Institutions quickly adjust to a long-run equilibrium. This study provides insights for managers and regulators and validates Financial Distress Theory in Islamic finance. However, its focus on major jurisdictions and the lack of macroeconomic factors suggest areas for further research. Limitations: The focus on major jurisdictions may limit generalizability, and the use of quarterly data might not capture more frequent distress dynamics. Macroeconomic factors were not considered. Contribution: This study offers practical insights for managers and regulators by identifying the key determinants of distress. Theoretically, this study validates the Financial Distress Theory and related frameworks within the unique context of Islamic finance.
User Generated Content and Source Credibility Influence on Restaurant Consumer Decision Making Romadayanti, Chintia; Setiawan, Heri; Azakia, Kiki
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.v5i3.5659

Abstract

Purpose: This study examines the influence of User Generated Content (UGC) and source credibility on consumer decision making in restaurant selection, focusing on consumers in Palembang City. It aims to understand how user created online content and perceived credibility shape consumer preferences and purchase behavior. Methodology/approach: A quantitative survey in Palembang was conducted involving 204 respondents who had previously used social media or online platforms before choosing a restaurant. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among the variables. Results/findings: The findings show that UGC has a significant positive impact on consumer decisions both directly and indirectly. UGC also enhances perceptions of source credibility, which in turn significantly affects decision making. Furthermore, source credibility partially mediates the relationship between UGC and consumer decisions. Text-based reviews were found to be more influential than visual content, suggesting the presence of demographic and cultural differences among respondents. Conclutions: The results confirm that credible and authentic UGC plays a crucial role in influencing restaurant choice behavior. Consumers are not only influenced by content availability but also by its trustworthiness and relevance. Limitations: The purposive sampling focused on young female respondents, limiting generalizability. The removal of some indicators highlights the need for refined measurement tools, particularly for visual media. Contribution: This study expands consumer behavior theory and provides practical insights for restaurant managers to strengthen digital trust and engagement.
Green Capabilities and Corporate Competitive Advantage: The Moderating Effect of Green Culture Wati, Erna; Jesslyn, Jesslyn; Septiany, Sheila
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.v5i3.5660

Abstract

Purpose: This study aims to examine the influence of Green Intellectual Capital (GIC), Green Leadership (GL), Green Human Resource Management (GHRM), and Green Organizational Learning Capability (GOLC) on Corporate Competitive Advantage (CCA), with a particular focus on the moderating role of Green Culture (GC) in strengthening these relationships. Methodology/approach: This study uses a quantitative approach with an online survey conducted among 163 key decision-makers from listed companies practicing sustainability. Data were analyzed using PLS-SEM to test the research hypotheses. Results/findings: The findings indicate that GIC, GL, GHRM, and GOLC exert a significant positive influence on CCA. Moreover, GC strengthens these relationships as a moderating factor, although variations across variables suggest the influence of other organizational factors. Conclusions: This study concludes that GL, GHRM, and GOLC significantly enhance CCA, while GIC shows no direct effect. Moreover, GC strengthens the relationships between GL and GOLC with CCA, highlighting the importance of a sustainability-oriented culture in driving competitive performance. Limitations: This study is limited to Indonesian companies and relies solely on quantitative survey data, which may not fully capture the depth of green management practices. Future research could explore cross-country comparisons or adopt a mixed-method approach for deeper insights. Contribution: This study contributes to the field of green strategic management by emphasizing the role of GC in enhancing sustainability performance. It provides valuable guidance for companies and policymakers aiming to embed environmental values into organizational strategies.

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