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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 29 Documents
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Search results for , issue "Vol 5 No 4 (2026): April" : 29 Documents clear
Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index Diana Anggraini, Diana; Desmon, Desmon; Alie, Maria Septijantini; WA, Armalia Reny; CN, Yudhinanto; Indriyani, Susi; Surya, M. Renandi Ekatama
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5484

Abstract

Purpose: This study investigates the influence of Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value, proxied by Price-to-Book Value (PBV), among companies listed in the Jakarta Islamic Index (JII) during 2020–2024. Methodology/Approach: Using a quantitative approach, the study analyzes secondary data from annual financial reports of JII-listed companies on the Indonesia Stock Exchange. From a population of 30 firms (150 firm-year observations), purposive sampling selected 16 companies, yielding 80 firm-year data. Multiple linear regression analysis was conducted using SPSS. Results/Findings: The results show that CR has a significant positive effect on PBV, DER has a significant negative effect, and ROE has a significant positive effect. Simultaneously, CR, DER, and ROE significantly influence PBV, highlighting the combined importance of liquidity, leverage, and profitability in determining firm value. Conclusions: Liquidity and profitability enhance firm value, while higher leverage reduces it. Maintaining optimal financial ratios is essential for improving market valuation and competitiveness in the Islamic capital market. Limitations: The study focuses only on three financial ratios and JII-listed firms during 2020–2024, excluding other potential factors such as macroeconomic conditions. Contributions: This study provides empirical insights for financial management and Islamic capital market research, offering practical value for investors, analysts, and managers in making informed financial and investment decisions.
The Influence of Supply Chain Performance on Batam Retail Businesses Mediated by Supply Chain Flexibility Rany, Hay; Zai, Immanuel
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5702

Abstract

Purpose: This study analyzes the influence of supply chain performance on retail business performance in Batam City, with supply chain flexibility as a mediator. Strong supply chain performance is expected to enhance retail businesses’ ability to respond to market dynamics and consumer needs. Methodology/approach: A quantitative approach was used by distributing surveys and questionnaires to retail business actors in Batam, Indonesia. The collected data were statistically analyzed to examine the relationship between supply chain performance, supply chain flexibility, and retail business performance. Results/findings: The findings show that supply chain performance positively and significantly affects supply chain flexibility, which subsequently improves retail business performance. This confirms that supply chain flexibility plays an essential role in strengthening competitiveness and supporting sustainability. Conclusions: This study concludes that supply chain flexibility effectively mediates the relationship between supply chain performance and overall retail business success. Efficient supply chain management enables businesses to respond quickly to market changes and enhance their operational efficiency. Limitations: This study is limited to retail businesses in Batam City; therefore, the results may not fully represent other regions or sectors. Future research should broaden the scope or use longitudinal data. Contributions: This study provides empirical evidence of the importance of flexibility in supply chain management and serves as a reference for retail managers to optimize strategies for sustainable growth.
How Ambidextrous Capability Drives Innovation: A Sequential Mediation Model Hunein, Hamida; Syamtoro , Budi; Farabi , Ahmad
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5757

Abstract

Purpose: This study analyzes the influence of ambidextrous organizational capability on innovation performance. It specifically tests the sequential mediation of absorptive capacity and leadership knowledge in this relationship.Methodology: A quantitative approach was employed, using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected through surveys from 205 knowledge-intensive firms in Indonesia. The analysis assessed both direct effects and sequential mediation pathways.Results: The findings confirm that ambidextrous organizational capability has a strong positive effect on innovative performance. Crucially, absorptive capacity and leadership knowledge sequentially mediate this relationship. The model explains substantial variance in the endogenous variables, confirming the robustness of the proposed framework. Conclusions: The study concludes that ambidextrous capability enhances innovation not only directly but also by first building the organization's absorptive capacity, which in turn develops leadership knowledge, ultimately driving innovative performance. Limitations: The main limitations are the cross-sectional data, which prevents causal inference, and the reliance on perceptual measures, which may be subject to common method bias. The study also does not account for all industry-specific factors.Contributions: Theoretically, this study validates a sequential mediation model in the innovation value chain. Practically, it provides managers with a roadmap for leveraging ambidextrous strategies through knowledge absorption and leadership development to foster this innovation.
Transformational Leadership and Readiness for Change on the Performance of Bhakti Husada II Hospital Apriani, Maya; Oktini, Dede R; Aspiranti , Tasya
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5544

Abstract

Purpose: This study aimed to determine the effect of transformational leadership and readiness for change on employee performance at Bhakti Husada II Hospital Purwakarta. Methodology/approach: The research design is verificative and uses a case study approach. The sampling technique used was proportional stratified random sampling with the Lemeshow formula, resulting in a sample size of 161 employees at Bhakti Husada II Hospital, Purwakarta. The research instrument used an online questionnaire consisting of demographic and research-related questions. Hypothesis testing for the study variables was conducted using a multiple linear regression analysis. Results: The results of the study indicate that transformational leadership and readiness for change have a positive effect on employee performance. The findings show that both transformational leadership and readiness for change simultaneously and partially have a significant influence on the staff performance at Bhakti Husada II Hospital Purwakarta. Conclusions: This study concludes that strengthening transformational leadership practices and enhancing employee readiness for change are key strategies for improving staff performance. Hospital management should focus on leadership development programs and change management initiatives to sustain high-quality performance. Limitations: This study was limited to one hospital, relied on self-reported questionnaires that may have caused bias, examined only two variables, and used a cross-sectional design that restricted causal interpretation. Contributions: This study confirms the positive impact of transformational leadership and readiness for change on performance, offering practical insights for hospitals.
Digitalization Marketing and Payments for Sustainable Business at PT Albilad Internasional Group Pebrianti, Yulia; Yogasnumurti, Raras Risia; Yuvita, Heni; Firdaus, Muhammad Ilham; Harmawansyah, Theo; Zulfani, Zulfani
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5756

Abstract

Purpose: This study aims to formulate strategic steps to optimize the use of digital technology in supporting the business sustainability of PT Albilad Internasional Group, a provider of Umrah and Hajj travel services in Palembang. Research Methodology: This research employed a qualitative approach conducted at PT Albilad Internasional Group. Data were collected through in-depth interviews, direct observations, and document analyses. The data were analyzed using descriptive qualitative techniques to explore the contextual challenges and opportunities related to digital transformation. Results: The findings indicate that PT Albilad Internasional Group has begun adopting digital innovations, such as social media for marketing activities and Quick Response Code Indonesian Standard (QRIS) for non-cash payments. However, its implementation remains suboptimal due to the absence of a structured digital strategy and limited customer adoption of digital systems. This study proposes several strategic recommendations, including strengthening social media management, enhancing digital communication strategies, and increasing customer engagement with digital payment services. Conclusions: The study concludes that although PT Albilad Internasional Group has gradually integrated digital marketing and payment technologies, further optimization is necessary to enhance competitiveness and ensure long-term business sustainability in an increasingly digitalized travel industry. Limitations: This study focused on a single company and utilized a qualitative design, which may limit the generalizability of the findings. Contributions: This study contributes to the academic literature and provides practical insights for travel agencies seeking to improve their digital marketing and payment systems.
Factors Influencing Decision Making to Adopt Cross-Border E-commerce Chia, Andy; Agustin, Isnaini Nuzula
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5819

Abstract

Purpose: This study aims to identify and analyze the factors that influence the decision of MSMEs in Indonesia to adopt cross-border E-commerce. The main focus is on six variables that refer to the TOE framework: perceived benefit, perceived security, perceived cost, government support, organizational readiness, and organizational innovativeness. Methodology/approach: This study used a quantitative approach through an online questionnaire survey distributed to 440 MSME owners in Indonesia. Purposive sampling was applied with the criterion that respondents were familiar with or used digital platforms for learning. Data were analyzed using PLS-SEM through SMARTPLS to test variable relationships, supported by descriptive analysis via SPSS to outline the respondent characteristics. Results: The results show that government support, organizational readiness, and organizational innovativeness significantly influence MSMEs’ adoption of Cross-Border E-commerce, while perceived benefit, perceived security, and perceived cost do not. The study highlights that adoption is driven more by organizational and environmental factors than by technology-related perceptions. Conclusions: Indonesian MSMEs’ decision to adopt cross-border E-commerce is mainly determined by their organizational readiness, innovation capabilities, and government support. Strengthening internal capacity and improving government facilities and policies are key factors driving MSME digital transformation success. Limitations: This study is limited to variables within the TOE framework and uses cross-sectional data; therefore, the findings cannot yet describe changes in MSME behavior comprehensively or be generalized to other countries. Contributions: This study provides practical insights for the government, MSME players, and researchers to formulate strategies to accelerate the adoption of cross-border E-commerce in Indonesia.
Downy User Loyalty: The Influence of Brand Attractiveness, Experience, Trust, and Satisfaction Rahmawati, Auliyya Ayu; Setyawan, Anton Agus
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5839

Abstract

Purpose: This study analyzes the influence of brand attractiveness, brand experience, brand trust, and brand satisfaction on brand loyalty toward Downy fabric softener goods sold in Indonesia. Methodology/approach: This investigation employed a numerical methodology, delivering surveys to 150 Downy users 17 years of age or older, who had experience with the product for at least three months. Purposive sampling was applied, and the data were examined using SPSS, employing validity and reliability assessments alongside multiple linear regression analysis. Results: The results suggest that brand attractiveness, experience, and satisfaction positively and significantly affect brand loyalty. Brand satisfaction is the most influential factor, even though faith in the brand does not notably shape loyalty. These findings highlight that consumer loyalty is more strongly driven by satisfaction and direct product experience than by trust. Conclusions: The study concludes that in the fabric care industry, customer loyalty is primarily formed through positive experience and high satisfaction. Theoretically, these findings position brand trust as a supporting factor rather than a direct driver of loyalty. Limitations: This study is limited to one brand and selected variables; it is advisable that subsequent investigations broaden their focus to include different brands and additional determinants. Contributions: This study offers empirical insights into the key determinants of brand loyalty in the fabric care industry, emphasizing the dominant role of brand satisfaction compared to other brand-related factors.
The Impact of AI Adoption on Customer Perceived Value, Satisfaction, and Loyalty in Social Commerce Aris, Valentino; Sobirov, Bobur; Maupa, Haris; Ruslan, Andi; Lestari, Arini
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6263

Abstract

Purpose: This study investigates how AI-based personalization, marketing analytics capability, and perceived privacy assurance influence customer loyalty in social commerce and whether these effects operate through perceived value and customer satisfaction. Research Methodology: A cross-sectional online survey was administered to 510 active social commerce users in South Sulawesi, Indonesia, to collect data. The hypothesized relationships and mediation effects were examined using PLS-SEM. Results: AI-based personalization significantly increased customer satisfaction and loyalty but had no significant effect on perceived value. Marketing analytics capability significantly strengthens perceived value; however, it has no significant direct effect on satisfaction or loyalty. Perceived privacy assurance positively affects perceived value, satisfaction, and loyalty. Both perceived value and customer satisfaction significantly enhance the loyalty. The mediation results indicate that marketing analytics capabilities indirectly strengthen loyalty via perceived value, whereas privacy assurance strengthens loyalty via both perceived value and customer satisfaction. AI-based personalization primarily drives loyalty through customer satisfaction. Conclusions: Customer loyalty in AI-enabled commerce is reinforced through complementary cognitive and affective pathways. Limitations: The findings are constrained by the cross-sectional design, self-reported data, and single-region sample. In addition, the privacy construct reflects assurance-oriented perceptions rather than anxiety. Contributions: This study clarifies the distinct roles and indirect mechanisms through which personalization, analytics capabilities, and privacy perceptions shape loyalty in social commerce.
The Impact of Human Resource Management Practices on Operational Performance at Ginta Cargo Lombok Hayati, Ridha Nurul; Novita, Dina; Wibowo, Rudi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5679

Abstract

Purpose: This study examines the impact of Human Resource Management (HRM) practices on operational performance at Ginta Cargo Lombok, identifying key HRM dimensions that contribute to operational effectiveness in a regional logistics firm. Research Methodology: A quantitative causal survey design was applied to 84 active employees. Data were collected using structured Likert-scale questionnaires and secondary operational records. Multiple linear regression was employed to test the effects of recruitment and selection, training and development, reward systems, and internal communication on operational performance. Results: The results show that HRM practices significantly influence operational performance, explaining 58% of the variance. Training and development had the strongest positive effect, followed by reward systems. Recruitment and selection, and internal communication, although significant, had moderate effects on performance. Conclusions: Integrated HRM practices aligned with performance goals are essential for improving efficiency, accuracy, and service speed in regional logistics firms. Effective HRM practices enable employees to contribute to the company’s operational success. Limitations: This study is limited to a single branch and relies on self-reported data, which may introduce bias. The sample size is relatively small, and the findings may not fully generalize to other locations or logistics firms. Contributions: This study provides empirical evidence on the significance of integrated HRM practices in enhancing operational performance within the logistics industry. It highlights how HRM practices, when strategically aligned, play a crucial role in boosting the performance of regional logistics firms.
Enhancing Healthcare Employee Performance Through Organizational Citizenship Behavior Safina, Aulya Citra; Kharismasyah, Alfato Yusnar
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5789

Abstract

Purpose: This study aimed to analyze the influence of authentic leadership and psychological contracts on employee performance satisfaction, with OCB as an intervening variable at PKU Muhammadiyah Purbalingga Hospital. Methodology/approach: This study applied a quantitative method with accidental sampling and included 136 participants. Data were obtained using a Likert scale questionnaire and processed using SmartPLS version 3.0. Results: Authentic leadership, psychological contracts, and OCB as mediating variables significantly influenced employee performance. Simultaneously, all the independent variables significantly influenced employee performance. Conclusions: Employee performance is enhanced through authentic leadership, the fulfillment of psychological contracts, and stronger Organizational Citizenship Behavior (OCB). This study recommends leadership development, fair and transparent contract management, and consistent recognition of OCB. Future research should be expanded to multiple institutions and include additional variables for broader generalization. Limitations: This study was conducted in only one hospital with similar respondents; therefore, the results may not be applicable to other settings. Furthermore, the study only collected data from a single point in time, so it cannot examine changes over time. Furthermore, data were collected via questionnaire, so respondents' answers may not fully reflect the actual situation. This study only examined authentic leadership, psychological contracts, and OCB; therefore, other factors that could influence employee performance were not addressed. Contributions: This study was limited to examining authentic leadership, psychological contracts, and OCB, while other possible determinants of employee performance were not explored. Additionally, since the research was conducted only at PKU Muhammadiyah General Hospital in Purbalingga, the scope of the study is constrained.

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