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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 20 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): Januari" : 20 Documents clear
Hexagon Theory dalam mendeteksi Fraudulent Financial Reporting Perusahaan BEI Falasifah, Anna; Titisari, Kartika Hendra; Istiatin, Istiatin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3588

Abstract

Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/Approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/Findings: Data analysis with multiple linear regression provides empirical evidence that financial stability, nature of industry, capabilities, and ego have an effect on financial reporting fraud. Conclusions: Not all elements of the Hexagon Theory are capable of detecting fraudulent financial reporting. Out of the six elements, only four can detect it: the pressure (stimulus) element from the FS proxy, the opportunity element from the NoI proxy, the rationalization element from the CIA proxy, and the ego element from the FNCP proxy. However, this does not apply to the other variables, which show no influence of the Hexagon Theory in detecting FFR. These variables include pressure (stimulus) from the FT, EP, and PFN proxies, opportunity from the IM and EAQ proxies, capability from the CID proxy, and collusion from the CWGP proxy. The independent variables in this study contribute 17.9% to FFR. Limitations: The study used purposive sampling with a sample size of 20 telecommunications companies listed on the IDX. This is a quantitative study with secondary data. Contribution: To reduce financial reporting fraud, management needs to pay attention to the stimulus factor from the Financial Stability (FS) proxy, opportunity from the Nature of Industry (NoI) proxy, rationalization from the Change in Auditor (CiA) proxy and ego from the frequent number of CEO's picture (FNCP) proxy.
Kesulitan Keuangan Terkait Manajemen Laba dengan Fraud Hexagon sebagai Variabel Moderasi Azka, Muhammad Khalid; Mappadang, Agustina; Agustiani, Isti Pajar
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3610

Abstract

Purpose: To empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management, and to empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management based on Fraud Hexagon. Research/Methodology: Secondary data, banking financial report data, statistical analysis, quantitative methods with descriptive analysis and hypothesis testing, Warppls 7.0, evaluation of structural models and goodness of fit, collection of banking financial report data on the Indonesian stock exchange. Results: In this research, the Financial Distress variable cannot affect the practice of Earnings Management in a company and Fraud Hexagon cannot moderate the influence of Financial Distress on (Earnings Management). Conclusions: The presence of fraudulent elements can exacerbate the challenges faced by a company during financial distress, thereby potentially increasing the risk of fraudulent activities and unethical behavior in financial reporting. Limitations: This study is limited by small sample size, inadequate data quality, and the influence of unexpected external factors, so the results may not be widely generalizable. Contribution: Provides new insights into the relationship between financial distress and earnings management, has practical implications for improving financial transparency, and provides policy recommendations for tightening regulations to prevent fraud in financial reporting.
Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Abstract

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.
Pengaruh Diskon dan Gratis Ongkir terhadap Keputusan Pembelian pada E-Commerce Lazada Indonesia Hendrianto, Aris Yhoga; Kusdiyanto, Kusdiyanto
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3673

Abstract

Purpose: This study aims to examine the influence of discounts and free shipping promotions on consumer purchase decisions on the Lazada e-commerce platform. This research uses a quantitative approach with a survey method, involving 155 respondents who are Lazada users in Tawangsari District. Research methodology: Data was collected using a Likert-scale questionnaire, and data analysis was performed using SmartPLS software. Results: The results show that discounts have a positive and significant effect on purchase decisions with a coefficient of 0.486 and a p-value of 0.000. Free shipping promotions also have a significant effect, with a coefficient of 0.349 and a p-value of 0.007. Conclusions: Discount offerings have a direct impact on increasing consumers' purchase intentions on the Lazada platform. Consumers are more inclined to utilize discount promotions, as they perceive a higher value relative to the cost incurred, which subsequently leads to an increase in purchase frequency. In addition, free shipping promotions significantly influence consumer purchasing decisions. The removal of shipping fees is perceived as a benefit, encouraging consumers to complete transactions without additional hesitation. Overall, both discount promotions and free shipping offers serve as effective marketing strategies in enhancing consumer purchasing decisions on Lazada's e-commerce platform. These strategies provide the company with a competitive advantage in attracting and retaining consumers within the digital marketplace. Limitations: This study is limited by several factors. First, the sample is confined to Lazada users in the Tawangsari District, which may restrict the generalizability of the findings to other regions. Contribution: In conclusion, discount and free shipping strategies are important factors that encourage consumers to make purchases on Lazada. This study provides valuable insights for e-commerce managers to optimize their promotional strategies to attract more consumers.
Pengaruh Influencer Marketing dan Live Streaming terhadap Perilaku Pembelian Skintific di Tiktok Shop dengan Niat Pembelian sebagai Variabel Mediasi Irrawati, Mei Dian; Isa, Muzakar
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3770

Abstract

Purpose: This research aims to analyze the influence of influencer marketing and live streaming on purchase intentions and purchasing behavior for skintific products on the TikTok Shop platform. Research methodology: A quantitative approach was used by collecting data through a survey of 200 respondents who have interacted with Skintific products via TikTok Shop. Partial Least Squares (PLS) analysis was employed to examine the relationships between variables. Results: The results indicate that influencer marketing has a positive and significant impact on purchase intention, with factors such as expertise, attractiveness, and credibility of influencers playing a key role. Additionally, the live streaming feature shows a significant influence on purchase intention, creating an interactive shopping experience that enhances consumer trust. Purchase intention is proven to mediate the relationship between influencer marketing and purchasing behavior, as well as between live streaming and purchasing behavior. Conclusions: Influencer marketing and live streaming on TikTok Shop have a significant impact on consumers' purchase intentions and behaviors. Influencers who possess expertise, attractiveness, and credibility are able to build positive perceptions that enhance consumers' intention to buy a product. Additionally, the interactive features of live streaming such as live product reviews and Q&A sessions create a convincing shopping experience, making consumers feel more confident and interested in the featured products. Purchase intention not only serves as the initial step in the decision-making process but also reinforces the influence of influencer marketing and live streaming on consumer purchasing behavior. Limitations: : Limited to TikTok Shop consumers and focused on Skintific products, so the results may be less generalizable to other e-commerce platforms or products. Contribution: field of digital marketing, academic.
Pengaruh Profitabilitas, Leverage, dan Size Perusahaan terhadap Return Saham Sektor Consumer Non-Cyclical Cahyani, Bintang Defri; Imronudin, Imronudin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3780

Abstract

Purpose: This study aims to analyze the impact of profibality,firm size, and leverage on stock returns in companies within the non-cyclical consumer sector listed on the Indonesia stock exchange. Research methodology: This studi employs a purposive sampling technique, selecting companies that meet specific criteria to examine the relationship between the independent and dependent variabel Results: The research results show that profitability, leverage and company size have a significant effect on stock returns. Profitability and leverage show a positive influence, indicating that companies with higher profitability and leverage tend to provide better stock returns. In addition, larger company size is also associated with increased stock returns. Conclusions: Profitability, leverage, and firm size have a significant impact on stock returns. Additionally, collectively, profitability, leverage, and firm size have been proven to have a significant effect on stock returns. This demonstrates that these three factors collectively play an important role in determining stock returns across various industries and essential goods sectors. Limitations: This study utilizes data from companies in the non-cyclical consumer sector listed on the Indonesia stock exchange Contribution: These findings are expected to serve as valuable insights for investors when making investment decisions in the non-cyclical cosumer sector.
Liquidity as Mediation of DER and DAR on NPM in LQ45 for the 2019-2023 Period Ramadhani, Fitria; Firdaus, Firdaus; Nurhayati, Nurhayati; Purwanto, Dedik
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3786

Abstract

Purpose: The aim of this research is to study how the liquidity ratio functions as a mediating variable in the relationship between Debt to Equity Ratio (DER) and debt to asset ratio (DAR) to net profit margin (NPM) in LQ45 companies listed on the IDX during the 2019-2023. Methodology: The quantitative method used in this research uses data from company financial reports for five years. To select samples, purposive sampling technique was used. The influence of direct and indirect variables is evaluated through data analysis using Modeling Equation Structural-Partial Least Squares (SEM-PLS). Results: Research shows that DER has a positive and significant influence on NPM and liquidity ratios, while DAR has a negative influence on both. The liquidity ratio functions as a positive mediation between DER and NPM, but only affects NPM directly. Conclusions: The research findings indicate that Return on Equity (ROE) significantly and positively influences the prediction of financial distress in Islamic banking in Indonesia. Conversely, Capital to Total Deposit (CTD) shows a significant negative effect, suggesting that a higher CTD ratio reduces the likelihood of financial distress. Meanwhile, the Loan to Total Asset (LTA) ratio, although showing some influence, does not have a statistically significant effect on predicting financial distress. Limitations: This study has a limited sample size and observation period. Therefore, the findings do not fully reflect conditions or trends not included in the sample. Contribution: This research provides opportunities for further studies with other mediating variables to understand more deeply the financial dynamics of companies in the Indonesian capital market and provide an important contribution to capital structure management in an effort to increase company profitability and liquidity.
Kebijakan Deviden dalam Memediasi Faktor yang Mempengaruhi Nilai Perusahaan Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Malik, Abdul; Wulandari, Maudi
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3796

Abstract

Purpose: With dividend policy acting as an intervening variable, this study intends to investigate the impact of leverage and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Research methodology: The sample method used is purposive sampling, with a total of 122 companies as samples. The analysis method of this research uses path analysis and is processed using SPSS 25 tools. Results: The findings indicate that the following factors affect firm value: leverage, investment opportunity set, and dividend policy. Leverage has no effect on firm value, while investment opportunity set has an impact on dividend policy. Additionally, dividend policy cannot be an intervening variable between leverage and investment opportunity set. Conclusions: The study concludes that leverage significantly influences firm value, as companies with higher debt levels are perceived to have greater future growth prospects. Investment opportunity set also positively affects firm value, indicating that broader investment opportunities enhance returns and increase firm value. However, dividend policy neither directly influences firm value nor mediates the relationship between leverage or investment opportunity set and firm value. Limitations: Limited research proves the effect of leverage, Investment Opportunity Set, and devidend policy as mediating variables on firm value. Contribution: This research contributes to investors' understanding that if they want to invest, they should look at the company's prospects through firm value. Companies must be considered from an investor's perspective, including the level of debt and Investment Opportunity Set, if they want to be considered good.
TikTok sebagai Media Pemasaran: Influencer Marketing dan E-WOM Pengaruhi Keputusan Pembelian Skincare Aini, Nurul Qurrotul; Zagladi, Arief Noviarakhman
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3799

Abstract

Purpose: This study examines the influence of the influencer marketing and e-WOM in TikTok to Purchase decisions of skincare Product. Research/Methodology: This study uses quantitative approach with data collection through online questionnaire distribution to 100 consumers who actively use TikTok. The collected data was analyzed with the assistance of the SmartPLS4 through the inner and outer model testing processes. Results: Influencer marketing and e-WOM has significant and positive effect to skincare product purchase decisions. Conclusions: Skincare business actors can utilize TikTok as an effective and efficient marketing medium to reach a wider market. By collaborating with influential, knowledgeable, and experienced influencers, and by maximizing the spread of positive e-WOM while minimizing the spread of negative e-WOM, it can positively influence consumer purchasing decisions. Limitations: This study has limitations concering the sample size utilized. With a limited sample, the finding may not fully represent the behavior of the entire population of TikTok users or skincare consumers in general. Contribution: This study enriches the literature on digital marketing through influencer and e-WOM, also provides insights for skincare businesses, especially local brands, in developing effective and efficient strategies by leveraging TikTok to attract both domestic and international consumers.
The Influence of Self-Efficacy on Employee Performance Mediated by Employee Loyalty (Courtiers) in the Yogyakarta Palace Wulandaru, Diah Retno; Ningtiyas , Sri Rahayu; Nasrulloh , Rifqi Syarif
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3824

Abstract

Purpose: The purpose of this study is to examine and prove the effect of self-efficacy on employee performance, with job loyalty as a mediating variable, on employees (courtiers) at the Yogyakarta Palace. Methodology: This study uses a quantitative approach through the type of primary data with a population consisting of 416 employees from four divisions in the Yogyakarta Palace. The research sample of 100 employees (courtiers) was selected using random sampling technique. Data analysis was carried out using the Structural Equation Modeling (SEM) Partial Least Square (PLS) method using Smart PLS 4 software. Results: The results showed that self-efficacy has a significant effect on employee performance, job loyalty also has a significant effect on employee performance, and self-efficacy has a significant effect on job loyalty. However, the effect of self-efficacy on employee performance through work loyalty as a mediating variable is not significant. Conclusions: Employees (courtiers) with stronger beliefs in self-efficacy tend to have better performance and also higher loyalty to the organization. This research shows that the loyal attitude of courtiers based on a sense of love and belonging to the culture and traditions of the Yogyakarta Palace is an attitude of self-devotion, not a factor of work loyalty in general. Building self-efficacy in courtiers is very important to increase their loyalty and performance at work. Limitations: First, because this study only looks at the relationship between variables that are still limited. Second, the sample used may be limited to a particular sector, so the results cannot be generalized to various organizational contexts. Contribution: It is important to maintain the existing vocational training and mentoring. Strengthen the existing job training and mentoring system in the Palace as an effort to align with cultural challenges in this era of modernization..

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