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 30 Documents
 1   2   3 
Search results for , issue "Vol 5 No 3 (2026): January" : 30 Documents clear
Perceived Experience, Value, and Customer Satisfaction on Customer Loyalty at Gojek Indonesia Paramesta, Farid; Andika, Binarin Tirto
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.v5i3.5662

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 Influence of Pocket Money and Profit Expectations on Mutual Fund Investment Interest Oktaviani, Haniv Amelia; Lestari, Wuryaningsih Dwi
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.v5i3.5668

Abstract

Purpose: This study aims to analyze the effect of pocket money and profit expectations on students’ interest in investing in money market mutual funds, with investment risk serving as a moderating variable. Methodology/approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 100 active students of Universitas Muhammadiyah Surakarta. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. Results/findings: The findings reveal that pocket money has no significant effect on students’ interest in investing in money market mutual funds. Meanwhile, profit expectations and investment risk have a positive and significant influence on investment interest. However, investment risk does not moderate the relationship between pocket money or profit expectations and investment interest. These results indicate that perceived returns and risk awareness are the primary drivers of students’ investment intentions, rather than their personal financial capacity. Conclusion: Students’ investment behavior is shaped more by cognitive and perceptual factors than by financial availability. Limitations: This study is limited to one university and focuses on money market mutual funds, which may affect the generalizability of the findings. Contribution: The study contributes to the development of financial literacy among university students and provides insights for universities to design educational programs promoting safe, halal, and low-risk investment awareness for novice investors.
Supply Chain Optimization on Company Performance in Indonesia’s Free Trade Zone, Batam City Cecilia, Tasya; Zai, Immanuel
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.v5i3.5675

Abstract

Purpose: This study analyzes the influence of four key elements of supply chain management inventory, supplier relationships, delivery, and information technology on operational performance and firm performance among supplier companies in Indonesia’s free trade zone, specifically Batam City. The research examines how internal resources contribute to efficiency, competitiveness, and overall business outcomes. Methodology/approach: A quantitative approach was employed through questionnaires distributed to 253 respondents from supplier companies in Batam City. Purposive sampling was used based on criteria related to supply chain activities. Data were analyzed using SmartPLS. Results/findings: The findings show that inventory, supplier relationships, delivery, and IT each have a positive and significant effect on operational and firm performance, with inventory management showing the strongest influence. Operational performance also positively affects firm performance, emphasizing the role of efficiency and reliability in achieving competitive advantage. Conclutions: Effective inventory control, strong supplier collaboration, reliable delivery, and IT utilization significantly improve company performance, supporting operational efficiency, sustainability, and the strategic value of digital and integrated supply chain management. Limitations: This study is limited to the free trade zone in Batam City and relies on self-reported data, which may introduce response bias. External factors such as policy, market conditions, and macroeconomic influences were not included. Contribution: This research provides empirical evidence on the role of supply chain resources in enhancing performance and offers insights for managers and policymakers, reinforcing RBV theory in developing regions like Batam.
Assessing the Effect of Service Excellence on Passenger Satisfaction at Regional Airports Arta, Deddy Novie Citra; Nasrullah, Muhammad Nur Cahyo Hidayat; Farhan, Ahmad Raihan
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.v5i3.5701

Abstract

Purpose: This study analyzes the effect of check-in counter staff service excellence on passenger satisfaction at Sentani International Airport, Papua, Indonesia. The research was motivated by persistent queues and declining comfort during peak hours, indicating that service excellence has not been fully optimized despite existing government and corporate service standards. Methodology/approach: A quantitative descriptive approach was applied using structured questionnaires distributed to 100 passengers. Service excellence was measured through the 6A Model (Ability, Attitude, Appearance, Attention, Action, Accountability), while passenger satisfaction was evaluated through perceived service quality, staff service, airline image, and punctuality. Data were analyzed using SPSS 25.0 with validity, reliability, and classical assumption tests, followed by simple linear regression. Results/findings: Service excellence significantly and positively affected passenger satisfaction (? = 0.589, t = 12.764, p < 0.001, F = 162.89, R² = 0.803). Among the 6A dimensions, attitude (friendliness, politeness, professionalism) scored highest, while action (responsiveness, speed) was lowest. Conclusion: The findings confirm that implementing service excellence at check-in counters is crucial for enhancing passenger satisfaction and strengthening the airport’s image as Papua’s main air transport hub. Practically, improving staff responsiveness and operational efficiency can enhance service perception and foster passenger loyalty. Limitations: The study is limited to Sentani International Airport, and results may vary across airports with different characteristics. Contribution: This study validates the 6A model in a regional airport context and offers insights for PT Angkasa Pura and policymakers to optimize staff performance and passenger experience.
Fintech's Mediating Role in Financial Efficacy, Risk, and Investment Decisions Anfas, Anfas; Syamsuddin, Fajar Rakasiwi
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.v5i3.5741

Abstract

Purpose: This study examines the mediating role of financial technology (fintech) in the relationship between financial efficacy, risk perception, and investment decisions among Indonesian millennials in the capital market. Methodology: A quantitative approach was employed, utilizing an online questionnaire distributed to millennial investors in Indonesia. The collected data were analyzed using multiple linear regression analysis with SPSS to test both direct effects and mediating relationships. Findings: The results indicate that financial efficacy positively influences investment decisions, while risk perception exerts a significant negative effect. Fintech significantly mediates the relationships between both financial efficacy and investment decisions, and between risk perception and investment decisions. The complete model explains 56.8% of the variance in investment decisions. Conclusion: The study concludes that fintech platforms serve as a crucial mechanism through which financial efficacy and risk perception influence millennial investment behavior. Enhancing fintech features can effectively channel financial confidence while mitigating risk apprehensions, ultimately promoting capital market participation among younger investors. Limitations: The study's limitations include a relatively small sample size and the use of purposive sampling, which may affect the generalizability of the findings to the broader population of millennial investors. Contribution: Theoretically, this research extends Self-Efficacy Theory by validating fintech's mediating role in investment behavior. Practically, it suggests that securities companies and fintech developers should enhance user-friendly interfaces, educational features, and platform transparency to boost investor confidence and facilitate informed decision-making.
Analysis of Determinants of Fintech Adoption by MSMEs in Balikpapan City: DOI and TAM Approaches Haripin, Haripin; Fatmawati, Susan
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.v5i3.5777

Abstract

Purpose: This study investigates how Diffusion of Innovation (DOI) factors shape perceived usefulness and ease of use in MSMEs’ fintech adoption, and how these perceptions influence behavioral intention and actual usage. Motivated by low digital literacy and uneven fintech adoption in Balikpapan, the study provides insights for stakeholders to enhance fintech utilization.. Methodology/approach: A quantitative survey was conducted targeting MSMEs in Balikpapan that are familiar with or have used fintech. Data were collected through online and offline questionnaires from 100 respondents and analyzed using SEM-PLS with SmartPLS 4.0. Results/findings: Six hypotheses were supported, while relative advantage ? perceived usefulness and complexity ? perceived ease of use were not significant. This suggests that MSMEs emphasize ease of use over perceived benefits. Accordingly, training, technical assistance, and more intuitive app designs are needed to strengthen effective adoption. Compatibility significantly improves perceived usefulness and ease of use, and observability enhances perceived usefulness, which in turn increases behavioral intention and actual usage. Conclusion: The integrated DOI–TAM model effectively explains fintech adoption among MSMEs in Balikpapan. Perceptual factors play a crucial role, while some DOI attributes do not significantly influence fintech perceptions.. Limitations: This study is limited to MSME fintech users in Balikpapan and uses a quantitative approach, which restricts deeper exploration of subjective motivations and user experiences. Contribution: The findings underscore the need for fintech solutions aligned with MSMEs’ digital literacy and operational needs. Strengthening government-led digital literacy initiatives and incorporating factors such as trust, perceived risk, and environmental influences is recommended for future research.
Determination of Managerial Ownership, Firm Size, and Profitability on Firm Value Jakarta Islamic Index Aziz, Subhan; Surya, Andi; Hasbullah, Hasbullah; Alie, Maria Septijantini; Megasari, Megasari
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.v5i3.5481

Abstract

Purpose: This study aims to analyze the influence of Managerial Ownership (MOWN), Firm Size (SIZE), and profitability (ROA) on Firm Value (EPS) of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2019–2024 period. Methodology/approach: The research was conducted on 30 companies included in the JII, with purposive sampling used to select eight companies observed over six years, resulting in 48 research samples. This study applied a quantitative research method using data collected from annual financial reports. The analysis was performed using multiple linear regression with the SPSS software. Results/findings: The findings show that Managerial Ownership (MOWN) has a positive and significant effect on Firm Value (EPS), Firm Size (SIZE) has no significant effect, and profitability (ROA) has a positive and significant effect. Simultaneously, MOWN, SIZE, and ROA have a positive and significant effect on Firm Value (EPS). Conclusions: The results indicate that managerial ownership and profitability are the most important factors to consider for improving EPS, whereas firm size does not significantly determine firm value. Limitations: This study is limited to companies listed in the Jakarta Islamic Index (JII) during the 2019–2024 period, which may reduce the generalizability of the findings to other sectors or indices. Contribution: This study contributes to financial management studies by providing empirical evidence of the role of ownership structure and profitability in shaping firm value. This study is useful for investors, policymakers, and academics focusing on Islamic capital markets and corporate governance.
Social Media Marketing and iPhone Repurchase Intention: The Roles of FOMO and Materialism Zahra, Fatimah Az; Roostika, 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.v5i3.5485

Abstract

Purpose: This study applies the stimulus–organism–response (S-O-R) framework to examine how Social Media Marketing Effectiveness (SMME) influences iPhone repurchase intention among Generation Z consumers in Indonesia, focusing on the mediating roles of Fear of Missing Out (FOMO), social comparison, and materialism. Methodology: Data were collected through an online questionnaire distributed to 285 Indonesian iPhone users who actively used social media. The proposed model was tested using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach via SmartPLS. Results: The findings indicate that SMME significantly enhances FOMO, whereas social comparison positively influences both FOMO and materialism. However, FOMO did not significantly affect repurchase intention. In contrast, materialism has a significant positive effect on repurchase intention, indicating that it represents a stronger and more stable psychological pathway for repeat purchasing behavior than FOMO. Conclusions: The results suggest that while social media marketing can activate short-term emotional responses such as FOMO, more enduring value orientations such as materialism play a more decisive role in shaping repurchase intentions for high-involvement symbolic products such as iPhones. Limitations: This study relied on cross-sectional, self-reported data from Indonesian consumers, which limits causal inference and generalizability to other product categories or cultural contexts. Contributions: This study extends the S-O-R framework by contrasting short-term affective and long-term value-based psychological mechanisms in explaining repurchase intention, offering both theoretical insights and practical guidance for social media marketing strategies.
Leadership Succession and Psychological Readiness: The Role of Solitude and Psychodynamic Elements Fadli, 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.v5i3.5769

Abstract

Purpose: This study aims to analyze the influence of solitude as a psychodynamic competency on the succession readiness of emerging leaders in State-Owned Enterprises (SOEs) and other strategic organizations. Methodology: This study employed a quantitative approach using a cross-sectional survey. Data were collected from 187 emerging leaders and analyzed using descriptive statistics, reliability tests, and Pearson’s correlation analysis. Results: The findings indicate that all examined psychodynamic elements, namely anxiety management, emotional regulation, self-reflection, constructive narcissism, and authenticity, demonstrate significant positive correlations with succession readiness. Anxiety management emerged as the strongest predictor. Conclusions: This study confirms that solitude serves as a crucial integrative psychodynamic competency that significantly enhances an individual's psychological preparedness for leadership succession. Limitations: The main limitations include the cross-sectional design, which prevents the establishment of causality, and the potential for common method bias inherent in the self-reported data. The generalizability of the findings may also be limited by the relatively homogenous sample. Contributions: This research offers practical insights for organizational leaders and HR practitioners in developing effective succession plans. Theoretically, this study enriches the leadership development literature by empirically validating the link between psychodynamic competencies and succession preparedness.
Implementing Blue Ocean Leadership to Improve Productivity in Automotive Manufacturing Abdurohman, Abdurohman; Maulina, Anita
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.v5i3.6184

Abstract

Purpose: This study aims to analyse improvements in employee productivity through the application of the Blue Ocean Leadership method in an automotive manufacturing company. Research Methodology: This research employs a qualitative case study approach based on the Blue Ocean Leadership framework. Data were collected through in-depth interviews, direct observation, analysis of productivity performance indicators, descriptive statistical analysis, and mapping of management practices implemented at PT Enkei Marutoyo Painting Indonesia. Result: The findings indicate an increase in labour productivity, clearer role alignment, a reduction in non-value-adding managerial activities, higher levels of employee engagement, and more effective leadership practices following the implementation of Blue Ocean Leadership principles. Conclusions: The results demonstrate that Blue Ocean Leadership implementation across all leadership levels effectively bridges the gap between employees' potential and their actual performance, resulting in improved labor productivity, enhanced role clarity, increased employee engagement, and more effective leadership practices within the automotive manufacturing sector. Limitations: This study is limited to a single company, one specific department, and a defined observation period, which may restrict the generalizability of the findings. Contributions: This research contributes to studies on leadership, operational management, and human resource development by providing empirical evidence on the effectiveness of Blue Ocean Leadership in enhancing productivity within the automotive manufacturing sector.

Page 3 of 3 | Total Record : 30

 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