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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 105 Documents
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The Tax Audit, Discrimination, and Machiavellianism in Indonesian Michael, Michael
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4391

Abstract

Purpose: This study investigates the impact of tax audits and tax discrimination on tax evasion among MSMEs in Indonesia, with a particular focus on the moderating role of Machiavellianism. Methodology/approach: A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Data were analyzed using CB-SEM with Mplus 8.0. A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Respondents were selected purposively, and data were analyzed using CB-SEM with Mplus 8.0 to examine the influence of tax audits, tax discrimination, and Machiavellianism on tax evasion. Results/findings: Tax audits and tax discrimination significantly increase tax evasion, especially among individuals with high Machiavellian traits. These findings highlight the importance of fairness, ethical awareness, and psychological considerations in designing effective tax compliance strategies. Conclusion: Tax audits and discrimination can backfire and raise evasion risks among Machiavellian individuals, indicating the need for psychologically informed tax strategies. Limitations: The study's use of convenience sampling in a single location limits generalizability. Future research should explore broader regions. Practical implications include risk-based audits, ethics education, and improved tax official professionalism. Contribution: Theoretically, the study integrates psychological factors into MSME tax compliance. Practically, it promotes fair policies and ethical approaches to reduce evasion and strengthen trust in the tax system.
The Role of ESG in Moderating Corporate Tax Avoidance and Firm Value Kriswanti, Mantini; Indriani, Rini
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4440

Abstract

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.
Peran Kepuasan Kerja dalam Relasi Work-Life Balance dan Turnover Intention Charwin, Charwin; Agustinus Setyawan2
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4446

Abstract

Purpose: This study aimed to find the influence of with Job Satisfaction (JS) as the mediator of Work Life Balance (WLB) on Turnover Intention (TI) in Batam. Methodology/approach: This research utilized quantitive approach, likert scale for measuring the questionnaire via purposive sampling. Utilizing data gathered from Batam statisctic center, It was known that Batam has 589.402 active manpower in 2024 gathered as the population of this research. By implementing Slovin formula, the researcher concluded with 400 samples whom filled 13 questions using google form regarding the measured variabels which were processed by using Partial Least Square-Structural Equation Modeling (PLS-SEM) method in SmartPLS 3 statistical software program. Results/findings: The results indicate that Work Life Balance has insignificant effect on Turnover Intention, while Job Satiscation has a significant effect on Turnover Intention, and Job Satisfaction as a moderator variable succesfully strengthens the influence of Work Life Balance over Turnover Intention. Conclusions: Based on the result, Work Life Balance does not affect Turnover Intention as people might not perceive it as a problem. However, the former does affect Job Satisfaction which in return affecting Turnover Intention. Job Satisfation might be a core value for balancing the Turnover Intention. Limitations: This research is limited by a few factors such as the limited sample solely from one region and sector generalization. Contribution: In conclusion, this research contributes to the need of enriching a company management based on human values by providing a valuable manpower insights particularly in Batam.
Reward and Performance: Why Social and Extrinsic Rewards Fail to Improve Job Performance? Hayati, Keumala; Rini, Sinta Dewi Artha
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5355

Abstract

Purpose: This study aims to examine the effect of Total Reward on employee performance by integrating intrinsic, extrinsic, and social reward components within Herzberg’s Two-Factor Theory framework. The motivation for this research comes from the gap in existing literature, which often emphasizes partial reward systems, while the holistic Total Reward perspective remains underexplored, particularly in the context of employee motivation and performance in Indonesia’s banking sector. Research Methodology: The study applied a survey method by distributing structured questionnaires to bank employees in Lampung Province, Indonesia. A simple random sampling technique was employed to ensure representativeness. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS, focusing on the second-order construct of Total Reward to test the effect of intrinsic, extrinsic, and social dimensions on employee performance. Results: The findings indicate that intrinsic rewards, such as recognition, responsibility, and personal growth opportunities, significantly improve employee performance. However, extrinsic rewards (salary, benefits, working conditions) and social rewards (relationships with colleagues and supervisors) did not show a significant influence. Conclusions: The study concludes that enhancing intrinsic rewards is a key driver for boosting employee performance in the banking sector. While extrinsic and social rewards remain necessary, they are insufficient without meaningful intrinsic motivators. Limitations: This study is limited to one province and a specific industry, reducing its generalizability. Contribution: The research contributes to HR management by demonstrating the strategic value of focusing on intrinsic rewards to foster sustainable performance improvements.
Peningkatan Daya Saing dalam Pengembangan Karir Generasi-Z di Jurusan Manajemen Universitas Tadulako Kasim, Rynaldi Sn; Mahardiana, Lina; Risnawati , Risnawati; Lamusa, Faruq
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5454

Abstract

Purpose: This study aims to analyze and examine the effect of improving competitiveness on the career development of Generation Z students in the Management Department at Universitas Tadulako. Methodology: This research applied a quantitative approach using a simple random sampling method with 70 respondents from a population of 229 students in the 2021 cohort. Primary data were collected using questionnaires and analyzed using simple linear regression with SPSS 25.0. Results: The findings demonstrate that competitiveness, measured through both soft and hard skills, has a positive and significant influence on career development. Students who actively improve their technical expertise, adaptability, and interpersonal abilities are more likely to advance their careers. Conclusions: Enhancing competitiveness significantly contributes to the career development of Generation Z students. Educational institutions play a crucial role in providing relevant curricula, training, and practical experiences that strengthen both technical and interpersonal competencies to meet labor market demands. Limitations: The study is limited by its relatively small sample size (70 respondents) and the use of a single predictor variable. This constrains the generalization of the findings and excludes other relevant factors, such as curriculum quality, internships, mentoring, and labor market conditions. Contribution: This study enriches the literature on career development by emphasizing the importance of integrating soft and hard skills to enhance competitiveness among Generation Z. It provides practical insights for universities and policymakers to design strategies that align education with labor market requirements.
Improving Women Entreprenurial Performance with Environmental Sustainability and Social Support Ilhami, Susanti Dwi; Damayanti, Damayanti
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5495

Abstract

Purpose: The purpose of this study was to explore the role of environmental sustainability and social support in influencing agility towards women entrepreneurial performance of moslem women entrepreneur in Rembang Regency. Methodology: The data collection technique implemented was a questionnaire analyzed using SEM-PLS analysis. The sample size was 140 Muslim female entrepreneurs in Rembang Regency, particularly in SMEs. Result: The results showed that agility significantly effect women entrepreneurial performance and environmental sustainability. However, the role of environmental sustainability as a mediator and social support as a moderator was not proven. Conclusions: The moslem women entrepreneur can improve the entrepreneurial performance by using agility. Furthermore, Research indicate that agility can booster the environmental sustainability of women entrepreneur. Limitations: This study has a small number of variables, making it less comprehensive. Furthermore, the small number of respondents means the results cannot be generalized. Contribution: The high number of female entrepreneurs encourages further exploration of women business conditions. However, female entrepreneurs face obstacles and patriarchy, which discourages them from pursuing careers as entrepreneurs. Therefore, solutions are needed to achieve gender equality, especially for Muslim female entrepreneurs.
Pengaruh Persepsi Pengguna E-Wallet terhadap Pembelian Impulsif: Peran Mediasi Kepuasan dan Kesenangan Sultoni, Nofa Ardhan; Setyaning, Alldila Nadhira Ayu
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5561

Abstract

Purpose: This study aims to determine the influence of interactivity perception, risk perception, visual appeal, and subjective norms on impulse purchase behavior, with satisfaction and perception of pleasure as intervening variables in e-wallet users in Indonesia. Methodology/approach: The approach used in this study is a quantitative approach. The data collection technique was by distributing online questionnaires to 300 respondents using Google Form. The sampling technique used a non-probability sampling technique using the purposive sampling method which was then processed using structural equation modeling SEM (Structural Equation Modeling) using the PLS program. Results/findings: This study found that the perception of interactivity, visual appeal, and subjective norms had a positive and significant effect on satisfaction and perception of pleasure. On the other hand, risk perception has a negative and significant effect on both. In addition, satisfaction and perception of pleasure also have a positive and significant effect on impulse buying behavior. Conclusions: Overall, the study confirms that both cognitive (satisfaction) and affective (enjoyment) responses play a crucial mediating role in transforming external stimuli into impulsive purchase decisions. The findings strengthen the application of the S-O-R framework in the digital financial context and provide both theoretical enrichment and managerial implications. Limitations: The limited number of respondents and the variables used were limited to perceived interactivity, perceived risk, visual appeal, subjective norms, satisfaction, and perceived enjoyment. Contribution: This study contributes to policymaking for e-wallet service providers in designing more effective marketing strategies focused on user experience.
Moderasi EPU pada Pengaruh NII terhadap Risiko Kredit Bank Dharma, Aditya; Viverita, V.
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5579

Abstract

Purpose: This study examines how non-interest income (NII) influences bank credit risk and how economic policy uncertainty (EPU) moderates that relationship Methodology/approach: Using panel data on ASEAN banks and a quantitative empirical approach, we include EPU as a moderating variable and control for the Capital Adequacy Ratio (CAR), loan growth, and bank size Results/findings: The results indicate that higher NII significantly reduces non-performing loans, yet its protective effect weakens when EPU is elevated, suggesting that policy uncertainty erodes the risk-buffering benefits of income diversification. EPU itself directly increases credit risk, exposing banks to greater vulnerability during uncertain policy climates. CAR, loan growth, and bank size also exert significant effects on credit risk. Practically, banks should be more selective in pursuing non-interest revenue streams and reinforce credit-risk mitigation when policy uncertainty rises Conclusions: This study highlights the dual role of NII and EPU in shaping credit risk dynamics in ASEAN banks. While income diversification contributes to reducing credit risk, its effectiveness is contingent on the broader policy environment. Elevated policy uncertainty undermines the stabilizing effect of NII, thereby heightening banks’ vulnerabilities. Strengthening capital adequacy, prudent loan growth management, and strategic scaling remain essential for maintaining resilience. Policymakers and regulators should also recognize the destabilizing potential of policy uncertainty and design frameworks that foster clarity and stability in financial markets. Limitations: Future research could incorporate additional internal bank factors, qualitative insights, regulatory changes, and digitalisation trends. Contribution: This study enriches the empirical literature on income diversification and macroeconomic uncertainty within the ASEAN banking sector.
Faktor yang Mempengaruhi Perilaku Pembelian Produk Makanan Impor Berlogo Halal di Batam Stella, Stella; Zai, Immanuel
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5546

Abstract

Purpose: This study aims to identify the factors that influence purchase behavior, with a specific focus on how purchase intention acts as a mediator in this relationship. The study investigates the roles of brand trust, customer satisfaction, product attributes, and religiosity in shaping consumers' purchasing actions toward imported food products. Methodology/approach: The research was conducted using a quantitative approach through an online survey. A total of 309 respondents who had experience purchasing imported food products were selected using purposive sampling. Data was collected through a structured questionnaire and analyzed using statistical methods to assess the relationships between the variables. Results/findings: The results reveal that product attributes, brand trust, customer satisfaction, and religiosity significantly influence purchase intention. Furthermore, purchase intention positively and significantly affects purchase behavior. However, several variables, such as brand trust and customer satisfaction, showed directions of influence that were contrary to the initial hypotheses, suggesting the presence of contextual or external moderating factors. Conclusions: Purchase intention plays a crucial mediating role in linking key factors such as brand trust, satisfaction, attributes, and religiosity with actual purchasing behavior. Enhancing these factors can strengthen consumer intentions and lead to increased purchase activity. Limitations: he study is limited to consumers of imported halal-labeled food products in Batam and may not be generalizable to other age groups, regions, or product categories. Contribution: This research contributes to the field of consumer behavior and marketing by offering insights into the psychological and attitudinal factors that drive purchase behavior.
The Impact of Flexible Working Hourse and Social Support on Employee Performance Istifaroh, Siti; Fajri, Annisa; Purwanto, Edy
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5559

Abstract

Purpose: This study aims to analyze and describe the role of work-time flexibility and social support on employee performance, taking into account the role of work-life balance at Roemani Muhammadiyah Hospital, Semarang. Methodology/Approach: This study employed a quantitative method with a causal associative design, conducted at Roemani Muhammadiyah Hospital, Semarang. A sample of 87 employees was selected using a convenience sampling technique from a population of 667 employees. Primary data was collected through a questionnaire using Google Forms. Data analysis was conducted using validity and reliability tests, as well as path analysis using SmartPLS 4.0 software to examine explicit and implicit correlations among variables. Results/Findings: The results explicit and implicit correlations among variables. However, both strongly affect equilibrium between work and personal life, which ultimately produces a notable beneficial effect on job outcomes. This confirms the function of work-life balance as mediating variable in improving employee performance at Roemani Muhammadiyah Hospital, Semarang. Congclusions: Findings reveal that flexibility in working hours and social support fail to exert a meaningful influence on worker outcomes; however, both meaningfully determine work-life integration, which in turn positively influences employee performance. Limitations: The scope of this research was restricted by the use of questionnaire data, which could potentially contain respondent subjectivity bias, and was conducted only at one hospital, making the results less generalizable to other organizational contexts. Contribution: This research provides a reference for hospital leadership in designing initiatives that promote work-life harmony and improve employee performance.

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