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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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023): Januari" : 6 Documents clear
The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses Wendy Tandiawan
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1563

Abstract

Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains.
Flexible Working of Place dan Stres Kerja terhadap Kinerja Karyawan dengan Perspektif Self Determination Theory: Studi Kasus pada Perusahaan Sewa Alat Berat di Kota Bandung Ganjar Garibaldi; Neneng Hayati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1599

Abstract

Purpose: This study aims to determine the effect of the variables: Flexible Working; Job Stress; on Employee performance, with the perspective of Self Determination Theory. Method: The research method used is causal associative using questionnaires and survey research methods which are part of a quantitative study with a sample of 60 respondents. The analysis in this study uses descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. Results: Write only the results of research. The results showed that flexible working of place is in the medium category and work stress is in the high category, and employee performance is in the low category. Limitations: The limitations of this study are the lack of influence of exogenous variables that are not dominant enough in predicting employee performance with flexible work arrangements that have been carried out, and for further research it is necessary to add relevant exogenous and intervening variables such as: leadership, and employee involvement as a human factor from a different perspective. Wider. Contribution: The contribution of this research can be useful for practitioners in the world of work so that they can add to the basis for making decisions in work practice.
Analisis Efisiensi Industri Manufaktur Besar dan Sedang di Provinsi Jawa Barat M. Mujiya Ulkhaq
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1669

Abstract

Purpose: This study aims to analyse technical efficiency of large and medium manufacturing industries (LMMIs) in West Java Province, Indonesia. Method: The slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) is used to accomplish the objective of the study. The output is measured by total output value in thousand rupiahs; while the inputs are: labour cost, cost of materials, cost of fuels, cost of electricity, and fixed capital cost. Results: This study uses data from the annual survey held by Statistics Indonesia of Central Java Province for the period of 2019. The LMMIs are divided into 24 different industrial classifications following the International Standard Industrial Classification of all Economic Activities (ISIC) Revision 4. Result shows that among 23 ISIC classifications, five of them are considered as efficient, they are: tobacco products; leather and related products and footwear; paper and paper products; coke, refined petroleum products, and electrical equipment. Limitations: This study is performed in a cross-sectional setting. It is recommended to conduct similar analysis in a panel data setting since more information of efficiency and changes in efficiency can be obtained. Contribution: Literature about assessing technical efficiency of manufacturing industry in Indonesia using SBM-DEA is quite limited; therefore, this study contributes to the literature by providing such analysis.
Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia Wiwin Juliyanti
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1670

Abstract

Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner.
Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi Bobby Hartadhy Toeweh
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1672

Abstract

Purpose: This study aims to be able to reveal whether forensic accounting can and is effectively used to detect corruption in the management and use of budget funds for handling the Covid-19 pandemic in Regional Governments, especially the allocation of large funds used for the procurement of goods and services that are disposable. This is important, because the criminal act of corruption is an extraordinary crime, so it is necessary to have extraordinary tools to be able to detect and reveal the crime. Method: This study uses a descriptive qualitative method with an emphasis on literature review, namely by observing and analyzing all information related to the research topic, and combined with previous research in order to explain the phenomena that will occur. Result: The results show that forensic accounting can be used and effective to detect and reveal fraud in the management and use of the budget for handling the Covid-19 pandemic in the Regional Government through review activities and the implementation of investigative audits. Limitations: This research is limited to the effectiveness of forensic accounting for detecting corruption in the use of funds for handling Covid-19 in the Regions and is limited to the role of the Government Internal Supervisory Apparatus (APIP) in the Regions in utilizing forensic accounting in audit activities. Contribution: this research can be a reference for further research related to the influence of forensic accounting in the implementation of audits in the regions by the Government Internal Supervisory Apparatus (APIP).
Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020 Sutarni Sutarni; Putri Natalia Maharati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1613

Abstract

Purpose: This study aims to analyze the financial performance of Tridadi Makmur Village-Owned Enterprises (BUM Desa) in 2018-2020 using financial ratios in the form of liquidity, solvency, and activity ratios. The research method used is a quantitative descriptive method, using secondary data in the form of financial statements from the Tridadi Makmur Village BUM. Methodology: The sample in this study is Tridadi Makmur's balance sheet and income statement (BUM Desa) for the 2018-2020 period which was carried out using the purposive sampling, data acquisition technique that is by using the method of documentation, interviews, and literature study. method.The data analysis method used is descriptive analysis techniques. Results: The financial performance of Tridadi Makmur Village BUM from 2018 to 2020 based on the current ratio analysis resulted in a very good figure of 210.6%. Based on the results of the quick ratio analysis analysis, it produced a fairly good figure with an average of 167.2%. Based on the results of the cash ratio analysis analysis, it produces a figure that is categorized as bad, namely with an average of 35.0%. Based on the results of the analysis of the debt to asset ratio analysis, it produces a very good figure, namely with an average of 25.5%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the total asset turnover ratio (total asset turnover) produced a figure that was categorized as bad, namely with an average of 0.64 times. Limititaions: This study found that from various financial ratio analyzes used, the debt-to-asset ratio and debt-to-equity ratio were categorized as being in a very good position compared to the total asset turnover ratio ( total asset turnover). Contribution: This research is expected to increase knowledge about how village-owned enterprises (BUM Desa) in particular can improve governance and how to manage finances according to the type of business being run.

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