Studi Akuntansi, Keuangan, dan Manajemen
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.
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<![CDATA[Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability ]]>
<![CDATA[Ali Hardana]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.2778
<![CDATA[Purpose: It is not possible to evaluate the accountability of Islamic boarding schools in terms of openness as ideal, efficient, or successful. The question that arises is whether transformational leadership and trust affect the accountability of Darul Istiqomah Hutapadang Islamic Boarding School’s financial reports. This study sought to ascertain how transformational leadership and trust affect financial report accountability at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results: The findings indicate that while transformational leadership has a largely negative impact on accountability, the trust variable has a partially positive impact. Accountability is simultaneously influenced by both transformative leadership and trust. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Ayu Lestari Indri (2022) The study's findings show that dividend policy, domestic institutional ownership, and foreign institutional ownership all significantly and favorably affect firm value. The effect of foreign institutional ownership on dividend policies is substantial and detrimental. Domestic institutional ownership has no impact on dividend policy. Foreign Institutional Ownership of Firm Value cannot be mediated by Dividend Policy as an intervening variable. Dividend Policy cannot mediate Domestic Institutional Ownership of Firm Value as an intervening variable.]]>
<![CDATA[Pengaruh Selebgram Endorsement dan E-Wom terhadap Keputusan Pembelian Konsumen Bittersweet by Najla melalui Niat Beli ]]>
<![CDATA[Meliana Angelia]]>;
<![CDATA[William Widjaja]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3074
<![CDATA[Purpose: This study aims to analyze the impact of celebrity Instagram endorsements and e-WOM on the purchasing decisions of bittersweet consumers through purchase intention. Methodology/approach: The research method used was ex post facto with a quantitative approach. Non-probability sampling was the sampling technique employed. Questionnaires were the primary means of data collection. Data analysis was conducted using SmartPLS tools. Results: Celebrity Instagram endorsements have a positive and significant impact on purchase intention and purchase decisions. Purchase intention also had a positive and significant impact on purchasing decisions. However, e-WOM does not have a significant impact on purchase intentions or purchase decisions. The results of the hypothesis testing for indirect effects indicate that celebrity Instagram endorsements have a positive and significant impact on purchase decisions mediate purchase intention, but purchase intention does not successfully mediate the influence of e-WOM on purchasing decisions. Limitations: This research does not cover the entire consumer population of Bittersweet By Najla, which is only represented by 103 respondents. The variables used by researchers do not fully fulfill the influence of purchasing intentions and decisions. The variables used by researchers can also be expanded by using other variables. Contribution: Based on the results of the research that has been carried out, the researcher wants to provide input to Bittersweet using Najla as a research object: Researchers suggest that Bittersweet by Najla can endorse honest celebrities, such as Titan Tyra. Researchers have also suggested that Bittersweet by Najla makes social networks as attractive as possible. Research suggests that Bittersweet by Najla can develop more food products so that if consumers do not eat the products, they will feel less.]]>
<![CDATA[Pengaruh Sales Growth, Likuiditas, dan Aset Tangibility terhadap Struktur Modal ]]>
<![CDATA[Chindy Ananda]]>;
<![CDATA[Asri Winanti Madyoningrum]]>;
<![CDATA[Syara Purnama Sari]]>;
<![CDATA[Shafitranata Shafitranata]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3082
<![CDATA[Purpose: This study aims to determine the effects of sales growth, liquidity, and asset tangibility on capital structure. Methodology/approach: The research sample included as many as 14 companies in various industrial sectors of the automotive sub-sector for the period 2018-2022. Quantitative research using the associative approach method was used. The data used are secondary data, which are annual financial statements of automotive companies for the period to 2018-2022. The study population comprises various industrial sectors of the automotive subsectors listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using SPSS version 23. Results: The sales growth variable has no significant effect on capital structure, the liquidity variable has a significant effect on capital structure, and the asset tangibility variable has no significant effect on capital structure. Limitations: The sample in the study only focuses on miscellaneous sector companies in various sectors of the automotive industry for the period 2018-2022 listed on the Indonesia Stock Exchange. Contribution: Good sales growth makes investors hesitant to provide capital to the company, and a high liquidity value reflects the ability of the company to meet its short-term obligations. Companies with good liquidity values are considered to have good investor performance. Investors plan and analyze ratios in automotive financial reports to obtain a better understanding and information regarding financial performance. This is performed to achieve a predetermined investment objective.]]>
<![CDATA[Aktualisasi Nilai Budaya Siri’ Na Pacce dalam Akuntabilitas Non-Governmental Organization ]]>
<![CDATA[Ayun Sri Rezkiana]]>;
<![CDATA[Basuki Basuki]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3159
<![CDATA[Purpose: This research aims to actualize the cultural value of siri' na pacce in the soul of every individual in the accountability of a non-governmental organization (NGO). Research methodology: This type of research is qualitative with a data analysis process using an ethnographic approach which aims to understand the indigenous people's point of view, their relationship with life, to realize their vision of their world. The research was conducted at the gardening learning community Maros Youth Learning Center (MYLC), a learning center under the SRP Payo-payo organization in Maros, South Sulawesi. Results: The research results found that the actualization of siri' na pacce cultural values provides a strong and ethical accountability framework for the NGO. It enhances the running of the organization by fostering a sense of unity to achieve a common mission which is not only symbolized by material accountability, but also by non-material values, such as mutual respect, solidarity, and empathy. In the end, the values of siri' na pacce positively impact the organization's members as a whole. Limitations: Researcher has limitation in interacting with community donors due to limited space which refers to geographical challenges that hinder direct access to donors. Contribution: This research contributes to organizations regarding the implementation of accountability that is imbued with local cultural values, can strengthen accountability and ethics in NGO management because there are intangible, non-material elements.]]>
<![CDATA[Penerapan Strategi Pemasaran untuk Meningkatkan Penjualan Mobil Bekas di Heaven Motor ]]>
<![CDATA[Natalia Sri Endah Kurniawati]]>;
<![CDATA[Rai Gina Artaningrum]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
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DOI: 10.35912/sakman.v4i1.3166
<![CDATA[Purpose: The aim of this research is to analyze the marketing strategies that have been implemented at Heaven Motor Company and which strategies can provide the highest sales contribution. Research methodology: This research was conducted at the Heaven Motor Showroom on Jalan Cokroaminoto 327b, Denpasar, Bali. This study is a descriptive study with a qualitative approach. Data were obtained through interviews, observations, and documentation. The analysis process in this research was divided into three stages: data reduction, data presentation, and drawing conclusions. Results: Heaven Motor chose the right strategy to market the cars they sell. The management of customer base data has a very high potential to obtain new customers. Limitations: Sales are limited to units in which the number of sales is not calculated from the amount of money obtained from total unit sales. This research focuses only on marketing strategy and does not include other factors, such as marketing mix, as a factor that influences sales. Contribution: This study contributes to showrooms that have not implemented online marketing strategies, especially following up on customers who have already come to the showroom.]]>
<![CDATA[Penerapan Analisis Cost Volume Profit sebagai Evaluasi dalam Merencanakan Laba melalui Integrasi Pendapatan pada UMKM Ayam Penyet Zianka ]]>
<![CDATA[Erika, Erika]]>;
<![CDATA[Nurwani, Nurwani]]>;
<![CDATA[Jannah, Nurul]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3194
<![CDATA[Purpose: This study aims to evaluate profit planning through revenue integration in the Ayam Penyet Zianka MSME by employing Cost Volume Profit (CVP) analysis. The objective is to understand how CVP analysis can help optimize financial performance and strategic planning in the competitive food service industry. Research methodology: A descriptive quantitative method was used, relying on a secondary data analysis. This study employed CVP analysis to assess the break-even point and margin of safety. By integrating various cost components and revenue streams, this analysis aims to identify the critical factors affecting profitability and provide actionable insights for financial management. Results: The analysis revealed several factors that contributed to the decline in sales and subsequent decreases in MSME profits. High operational costs hinder the effective cost control and production management processes. Additionally, fluctuating material prices that are not matched by corresponding increases in selling prices further exacerbate profit margins. These findings underscore the importance of efficient cost management and dynamic pricing strategies for sustaining profitability. Limitations: The study was confined to a single MSME, which may limit the generalizability of the findings. Moreover, reliance on secondary data may restrict the depth of the analysis and the ability to capture real-time financial nuances. Contribution: This study enhances profit planning strategies for small food businesses and contributes to improved financial management practices in the MSME sector. It provides valuable insights for entrepreneurial decision making, emphasizing the significance of CVP analysis in effective profit planning and financial performance optimization within competitive market dynamics. This study highlights the critical need to integrate cost-control measures and adaptive pricing strategies to sustain profitability in the face of market fluctuations.]]>
<![CDATA[Implementasi Etika Bisnis Islam Pedagang Muslim di Pasar Sentral Kota Medan ]]>
<![CDATA[Fitrah Ilham Ramdhan]]>;
<![CDATA[Waizul Qarni]]>;
<![CDATA[Budi Harianto]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3214
<![CDATA[Purpose: This study aims to depict and analyze the ethical practices of traders dealing in worship equipment at Sentral Pasar, Medan Kota District, Medan City, North Sumatra, considering the principles of Islamic business ethics. Methodology/approach: The research methodology employed is qualitative, utilizing a field research approach. The subjects of the study comprise worship equipment traders at Sentral Pasar, Medan Kota District, Medan City, North Sumatra. Data sources encompass both primary and secondary data, collected through interviews, observations, and documentation. Results/findings: The findings reveal that traders are proficient in applying the three aspects of Islamic business axioms-balance, free will, and responsibility-despite encountering several obstacles along the way. Limitations: Some limitations that may be encountered include challenges in changing established business behavior, limited resources for training and education, and resistance to change on the part of traders who may be comfortable with existing practices. Contribution: Increasing understanding of the importance of Islamic business ethics in trading, so that they can direct their trading businesses in accordance with Islamic rules and sharia.]]>
<![CDATA[Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa ]]>
<![CDATA[Egy Aulia]]>;
<![CDATA[Khairina Tambunan]]>;
<![CDATA[Nur Laila]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
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DOI: 10.35912/sakman.v4i1.3224
<![CDATA[Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.]]>
<![CDATA[The Effect of Price, Halal Label, Length of Operating Hours on Users of Online Food Delivery Services in Medan City ]]>
<![CDATA[Antin Kurnyasih]]>;
<![CDATA[Sugianto Sugianto]]>;
<![CDATA[Muhammad Ikhsan Harahap]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i1.3237
<![CDATA[Purpose: This study examines the influence of price, halal labels, and operating hours on the decision to use Online Food Delivery services in Medan City. Methods: This study used quantitative research methods with a survey approach and questionnaires as data-collection tools. The study sample consisted of 25 participants. This study used quantitative analysis with a descriptive approach. The study population included all users of online food delivery services on Medan. A total of 100 respondents were selected using purposive sampling. The independent variables in this study were price, halal label, and operating hours, whereas the dependent variable was the decision to use online food delivery services. Data analysis using linear regression. Results: The results indicate that price, halal labels, and operating hours significantly influence the decision to use Online Food Delivery services in Medan City. Price had a significant influence with a t-value of 2.563, halal label with a t-value of 4.757, and operating hours with a t-value of 2.796. Furthermore, collectively, all three variables significantly influenced the decision to use Online Food Delivery services in Medan City, with an F-value of 51.360. Limitations: Decision to use an online food delivery service. Contribution: This research makes a meaningful contribution to the understanding of the effect of Price on Online Food Delivery Service Users in Medan City.]]>
<![CDATA[Local Wisdom "Awetako Ena Agapida" on Employee Performance at Nabire Airport and Meepago Region Airport Papua ]]>
<![CDATA[Juprianto Pali]]>;
<![CDATA[Zainur Hidayah]]>;
<![CDATA[Vincentius Rachmadi Parmono]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli ]]>
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DOI: 10.35912/sakman.v4i1.3257
<![CDATA[Purpose: This study aims to determine the impact of the implementation of local wisdom Aweta Ko Enaa Agapida on the performance of Civil servant at Nabire Airport Office and Meepago Papua area. Research methodology: This study uses a qualitative approach with a descriptive method in describing and revealing the impact of local wisdom on Civil servant performance in Nabire Airport Office and Meepago Papua area. Data and information were analysed with the stages of data collection, data reduction, data presentation and conclusion. Results: The results of the study indicate that the implementation of Aweta Ko Ena Agapida local wisdom in the Nabire Airport Office and Meepago Papua area has a positive influence on the performance of the State Civil Apparatus in several ways. First, Civil servants become more motivated and good at managing time in their daily lives. Second, they better understand their main tasks and functions, with high enthusiasm and willingness to learn. Lastly, Civil servant's performance in the company also improved, especially in terms of time discipline and service to airport users. Limitations: This study is limited to the subject of employees at Nabire Airport and Meepago Papua Regional Airport. Contribution: This research can be used by government organisations and companies in Papua as additional information in applying noble values in local wisdom to improve employee performance in Papua. Keywords: Evaluation, Inhibiting Factors, Local Wisdom and Strategies, Supporting Factors]]>
