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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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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.

Page 11 of 11 | Total Record : 105

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