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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 179 Documents
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Kepuasan dan Loyalitas sebagai Mediator Experiential Marketing terhadap WOM Sastra, I Wayan Eka Darma; Prianthara, Ida Bagus Teddy
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.v5i2.5387

Abstract

Purpose: The purpose of this research is to investigate how experiential marketing affects word-of-mouth (WOM), using customer loyalty and satisfaction as mediating factors. The research was conducted at Sastra Barbershop Payangan, representing the growing male grooming industry in Bali. Methodology: The research applied a quantitative approach using incidental sampling of 135 respondents, who were customers of Sastra Barbershop. Data were collected through questionnaires measured on a five-point Likert scale. Results: The findings show that experiential marketing has a positive and significant impact on customer satisfaction, customer loyalty, and word of mouth. Customer satisfaction also positively affects customer loyalty and WOM, while customer loyalty significantly enhances WOM. Moreover, both customer satisfaction and customer loyalty partially mediate the relationship between experiential marketing and WOM, with a double mediation effect strengthening this relationship. Conclusions: This study concludes that experiential marketing is a critical driver in shaping customer behavior. By creating memorable experiences, barbershops can increase satisfaction, foster loyalty, and amplify WOM. The mediating roles of satisfaction and loyalty emphasize that experiential marketing does not work in isolation but operates through psychological and emotional bonds formed with customers. Limitations: This study was limited to one case, Sastra Barbershop Payangan, with 135 respondents. Thus, the findings may not be generalized across other service industries or regions. Contribution: This study contributes theoretically by reinforcing the role of experiential marketing in strengthening customer satisfaction, loyalty, and WOM within service marketing literature.
Pengaruh Fluktuasi Volume Penumpang Berdasarkan Kategori Hari terhadap Pola Operasi LRT Jabodebek Nugroho, Agus; Mulyani, Haniva; Nurannisa, Dedek; Wibowo, Heriyanto; Nugroho, Sinung Tri
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.v5i2.5457

Abstract

Purpose: This study analyzes the impact of differences in passenger volume between weekdays and weekends on the operational patterns of the Jabodebek Light Rail Transit (LRT). The research aims to understand how fluctuations in passenger numbers influence service scheduling and resource allocation for urban mass transportation efficiency. Research Methodology: A quantitative approach was employed using descriptive analysis and non-parametric statistical testing to evaluate passenger volume data. The analysis focused on the period from November 2024 to April 2025. The Mann-Whitney U test was applied to compare weekday and weekend passenger volumes, which were found to fluctuate significantly—exceeding 50% differences between the two periods. Results: Statistical calculations revealed that the Mann-Whitney U test value was 0.000 (assumed 0.0001) with a Z-score of -11.221, and the significance value (Asymp. Sig 2-tailed) was also 0.000 (<0.05). These results indicate that the difference in passenger volume between weekdays and weekends is statistically significant. Conclusions: The findings highlight that the LRT Jabodebek operation pattern must differentiate between weekday, weekend, and special event (e.g., New Year’s Eve, national football matches) schedules to align with fluctuating passenger volumes. Limitations: The research was limited to six months of passenger data, which may not capture annual seasonal variations or special public holidays. Contribution: This study contributes to the understanding of how passenger volume fluctuations influence operational patterns in urban mass transport systems. It offers practical recommendations for operators to design adaptive and cost-efficient service schedules that enhance service quality and passenger satisfaction.
User Satisfaction Mediates Ease of Use and Loyalty in Hulu Migas E-Procurement Parlindungan, Purbanuara; Sanny, Lim; Zaroni , Zaroni; Sholiha, Sita Anisah
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.v5i2.5632

Abstract

Purpose: This study investigates how Ease of Use in an e?procurement system impacts User Loyalty within a national upstream oil and gas company, with User Satisfaction serving as a mediating factor. The aim is to clarify the indirect effect of system usability on loyalty by evaluating the mediation pathway through satisfaction Methodology: Employing a quantitative approach, data were collected from 296 e?procurement users across 15 national hulu migas companies using structured surveys. Responses were analyzed using Structural Equation Modeling (SEM) via SmartPLS 4 Results: The study found that ease of use significantly impacts user satisfaction (? = 0.779, p < .000) and user loyalty (? = 0.293, p < .000), with user satisfaction mediating the relationship between ease of use and loyalty (indirect effect = 0.537, p = .000). These results align with recent research indicating that ease of use enhances user satisfaction and loyalty, with satisfaction serving as a mediator in this relationship. Conclusions: Ease of use significantly effect on user satisfaction and loyalty. User satisfaction has positive and significant mediating ease of use and loyalty. Limitations: The study does not account for variations across different platforms or consider deeper system factors such as security, technical complexity, and usability challenges—issues highlighted in the literature as significant barriers to e-procurement adoption Contribution: This Research contributes to both management practice and academic understanding by showing that improving system usability can enhance loyalty through user satisfaction—offering a clear direction for strategic enhancements in e?procurement platforms.
Organizational Culture and Career Development on Investigators’ Work Life Quality Idris, Muhammad; Dharma, Surya; Hartanto, Dadang; Earlyanti, Novi Indah
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.v5i2.5644

Abstract

Purpose: This study aims to analyze how organizational culture and career development affect the quality of work life of assistant investigators at the Criminal Investigation Unit (Satreskrim) of the North Jakarta Metro Police. Research Methodology: A mixed-method approach with an explanatory sequential design was applied. Quantitative data were collected through a Likert-scale questionnaire with 45 items completed by 61 assistant investigators. Data were analyzed using multiple linear regression, producing the equation ? = 5.104 + 0.999X1 + 0.367X2 + e. Instrument testing, classical assumption tests, and hypothesis testing were conducted. To deepen the findings, qualitative data were obtained through observation, interviews, and literature studies. Results: The study found that the quality of work life had the highest mean score (4.01), followed by organizational culture (3.90) and career development (3.72). The adjusted R² of 0.850 indicates that organizational culture and career development together explain 85% of the variance in quality of work life. Organizational culture positively and significantly influences involvement and mission clarity but reveals weaknesses in digital adaptability. Career development also has a significant effect, though training access remains uneven. Conclusions: Both organizational culture and career development significantly enhance the quality of work life of assistant investigators, with culture being slightly more dominant. Limitations: This study was limited to one police unit and may not fully represent other contexts. Contribution: Contribution: This research guides police institutions to enhance culture, digital readiness, and fair career development.
Pengaruh Pemasaran Media Sosial terhadap Donation Intention pada Platform Crowdfunding Ladyaningtin, Keysya Puspita; Soepatini, Soepatini
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.v5i2.5608

Abstract

Purpose: This study aimed to analyze the influence of social media marketing on donation intention in crowdfunding platforms by involving six key variables: social experience, perceived donor effectiveness, intrinsic and extrinsic donation motivation, strategic positioning, and leveraging creativity. Research Methodology: This research was conducted on the Wecare.id crowdfunding platform using a quantitative survey approach. Data were collected from 237 respondents aged 17–35 years who were active social media users. The data were analyzed using the Partial Least Squares structural equation modeling (PLS-SEM) method with SmartPLS 4 software. Results: The findings indicate that social experience, intrinsic motivation, extrinsic motivation, strategic positioning, and leveraging creativity have significant positive effects on donation intention, while perceived donor effectiveness has no significant effect. Conclusions: Social and motivational factors, combined with strategic and creative marketing, play a crucial role in shaping individuals’ intention to donate through digital platforms. Limitations: This study was limited to one crowdfunding platform (Wecare.id) and focused on a young demographic, which may have affected the generalizability of the findings. Future studies should include other variables such as trust and empathy with more diverse respondents. Contribution: This research extends the application of the Theory of Planned Behavior and Self-Determination Theory in the context of digital donation, providing both theoretical and practical insights for platform managers to design effective social media marketing strategies.
Sales Forecasting with Exponential Smoothing for Webrooming–Showrooming Strategy at Yumna Batik Indrayani , Syarthini; Mira, Mira; Mayasari, Nur; Astuti, Wiwid; Anastasya, Resky Angguna; Mulyadi, Nur Amalia Agus
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.v5i1.3234

Abstract

Purpose: This study explores the effectiveness of webrooming and showrooming as marketing strategies in increasing sales, revenue, and customer satisfaction at Yumna Butik in Makassar. It aims to forecast sales trends and analyze consumer shopping behaviors using sales forecasting methods Methodology/approach: A quantitative exploratory approach was employed, utilizing secondary data on sales through webrooming and showrooming. The research applied the Single Exponential Smoothing (SES) method to forecast sales and identify shopping patterns. Interviews with sales representatives and analysis of sales transaction records were conducted to understand consumer behavior and spending trends. Results/findings: The findings reveal a significant monthly increase in sales volume, influenced by strategic store locations, competitive pricing, and high-quality customer service. Among the products analyzed, hijabs were identified as the highest-selling item. The majority of customers preferred webrooming over showrooming, emphasizing the practicality of online searches followed by in-store purchases. Conclusion: The study concludes that webrooming is more effective than showrooming in driving customer purchases at Yumna Butik. Implementing both strategies, supported by accurate sales forecasting, enables better business planning, customer engagement, and revenue growth. Limitations: This study focuses on a single business and specific products, which may limit generalizability. Future research could incorporate advanced software such as RShiny for more detailed and dynamic sales forecasts. Contribution: This study demonstrates the relevance of integrating webrooming and showrooming strategies to enhance sales and customer satisfaction. It also highlights the utility of SES in predicting sales trends and improving inventory management, offering actionable insights for fashion retailers.
System of Compensation and Variance of Cage Crews (ABK) Income in UD Nurinaya, Nurinaya; Marhumi, Siti; Mayasari, Nur; Ningsih, Nurcahya; Arrijal, Muh Fadhil
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.v5i1.3235

Abstract

Purpose: This study aims to provide empirical evidence of the compensation system and income variance for Cage Crews (ABK) at UD. Turiolo before and after transitioning from an open to a closed house system, along with assessing the resulting income increases. Methodology/approach: This research adopts a quantitative descriptive approach, utilizing a paired sample t-test for data analysis. Data collection involved interviews with business owners and four crew members and documentation of compensation records across maintenance cycles. Results/findings: The findings revealed a significant increase in ABK income after the implementation of the closed house system. The performance-based compensation system is directly correlated with higher income levels achieved through improved operational efficiency. Conclusion: The MSME performance of social media in TOS Lubuklinggau showed a 45.3% sales increase, especially in culinary and fashion products. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: The study focused solely on one broiler chicken farm in Gowa Regency, limiting the generalizability of the findings to other farms or regions. Future studies should include a broader sample across different farming systems and geographical areas. Contribution: This research highlights the critical role of compensation systems in improving worker income within the poultry farming industry and provides evidence of the economic benefits of adopting modern cage systems, such as the closed house model.
Influence of Scarcity Marketing and Perceived Value on Buying Decision Moderated by Collaboration Didit, Didit Setiawan; Diansyah, Diansyah; Kamaruddin, Muhammad Junaid
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.v5i1.3373

Abstract

Purpose: This study aims to examine the influence of scarcity marketing and customer perceived value on purchasing decisions, with brand collaboration—specifically with the Aerostreet shoe brand—acting as a moderating variable. As consumer behavior continues to evolve in the digital era, understanding the psychological triggers that drive purchasing decisions becomes essential for marketers. This study focuses on how limited availability (scarcity) and perceived benefits (value) can influence buyer intent and how a well-known local brand collaboration may amplify these effects. Methodology/approach: The study uses a quantitative research approach, with data collected through an online questionnaire targeting Aerostreet shoe consumers in Jakarta. A total of 121 respondents were selected using the Slovin formula for large, indefinite populations. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS application to assess the relationships among the variables. Results/findings: The analysis reveals that both scarcity marketing and customer perceived value have a positive and significant influence on purchasing decisions. Furthermore, the presence of a brand collaboration with Aerostreet serves as a moderating variable that strengthens the impact of these marketing strategies on consumer behavior. Conclusion: Scarcity and perceived value are key drivers in consumer decision-making, and their influence can be enhanced through strategic brand collaborations such as those involving Aerostreet. Limitations: The study is limited to a specific brand and demographic region, so generalizability may be constrained. Contribution: This study provides practical insights for marketers on leveraging scarcity and value perceptions, especially when paired with brand collaborations, to increase consumer engagement and purchase intent.
The Influence of Switching Barriers and Customer Service on Customer Satisfaction at Hotel Harris Kelapa Gading with Perceived Quality as Moderator Lukiyana , Lukiyana; Kamaruddin, Muhammad Junaid; Firmansyah, Muhammad Herdi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.3385

Abstract

Purpose: This study aims to examine how switching barriers and customer service influence customer satisfaction, while also testing whether perceived quality moderates (strengthens or weakens) these relationships. The study is positioned within the context of increasingly intense competition in service industries, where retaining customers and ensuring satisfaction are critical for long-term sustainability and loyalty. Methodology/approach: Quantitative approach using questionnaire data from 114 customers across various service sectors. Data analysis applies multiple regression to test direct effects and moderation analysis to test the moderating role of perceived quality. Results/findings: The findings suggest that switching barriers and customer service significantly enhance customer satisfaction. Financial, procedural, and relational barriers reduce the intention to switch, fostering continued engagement when service meets expectations. Additionally, perceived quality serves as a crucial moderating factor, strengthening the effect of switching barriers and customer service on satisfaction, with stronger relationships when customers perceive high overall service quality. Conslusion: Customer satisfaction in service industries can be improved through effective management of switching barriers and enhanced customer service quality, particularly when customers perceive the overall service quality as high. Limitations: The study uses a relatively small sample (114 respondents) and relies on self-reported survey data, which may limit generalizability across all service industries and contexts. Contribution: Provides empirical insights for service businesses on how to increase customer satisfaction and loyalty by improving customer service, strategically managing switching barriers, and enhancing perceived quality as a key reinforcing factor.
The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations Yustianto, Dr. Benny Prakarsa; Epenetus, Abraham Josiah; Rozika, Tara Fitria; Syarif, Arman
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.v5i1.3611

Abstract

Purpose: This study investigates the extent to which clearer and more structured fiscal decentralization regulations can reduce overlapping functions between government agencies, enhance the clarity of monitoring and evaluation mechanisms, and ultimately improve budget accountability at the regional level. In particular, the study assesses the influence of these regulatory improvements on the performance of Regional Apparatus Organizations (Organisasi Perangkat Daerah/OPD) and their institutional readiness to adapt to evolving decentralization policies and governance standards. Methodology/approach: This research adopts a literature review method, analyzing 15 previous research articles from Google Scholar and ResearchGate. The selected studies evaluate the performance of OPDs in Indonesia during the publication period from 2014 to 2024. Results/findings: Fiscal decentralization involves fund distribution and delegated authority to regions. Effective decentralization not only distributes power but also improves service quality and public participation. Evaluations should prioritize these aspects. Conlusion: Clear decentralization policies improve OPD performance and accountability but face challenges like regional disparities and limited capacity. Strengthening institutional readiness and coordination is essential. Limitations: Future research should examine specific impacts of decentralization on OPD performance and compare regions to identify influencing factors. Contribution: This study highlights trends, innovations, and challenges in fiscal decentralization, offering insights for policy reform and institutional development.

Page 11 of 18 | Total Record : 179

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